Estoniae-MTA
Estonia flags CUS-number declaration requirement from March 2027
Import and export declarations must include the CUS number in data element 18 08 000 000 where a number has been assigned to the goods or substance.
By Taxxa AI OyPublished 31 August 2026
Estonia’s Tax and Customs Board says that, from 1 March 2027, both import and export declarations must include a CUS number in data element 18 08 000 000 where one has been assigned to the goods or substanceEmta. Customs teams handling relevant products should check their product records and declaration data before the requirement starts.
The condition is whether a CUS number exists for the particular goods or substance.Emta The authority places the instruction in its explanation of ECICS, the European Customs Inventory of Chemical Substances. That database can be searched to identify the appropriate commodity code for a product name and provides chemical-substance identification information relevant to customs classification.
The guidance distinguishes the CUS number assigned by the European Commission’s taxation and customs directorate from the internationally used CAS number, the Chemical Abstract Service Registry Number. The new declaration instruction specifically names the CUS number. Product information that contains a CAS reference therefore needs to be checked for the corresponding CUS information when preparing the declaration data.
ECICS mainly contains chemical substances. The authority’s examples include plant-protection products, international non-proprietary names for pharmaceutical substances and their salts and esters, as well as narcotic, psychotropic, ozone-depleting, hazardous and toxic substances. The database’s role is relevant both to identifying the product and to finding the applicable commodity code.
The wider classification guidance places responsibility for choosing the commodity code on the declarant and points to customs agencies as a source of assistance. It describes the Estonian Customs Tariff as the public interface for commodity-code information, drawing on the EU integrated tariff and adding applicable Estonian measures. Those classification tasks remain relevant alongside preparation of the additional identifier.
A practical review should connect the goods description, the available chemical identifiers and the declaration field that will carry the CUS number. Import and export workflows both need attention, including instructions given to an external customs representative. The requirement and its conditional scope are stated in the ECICS section of the Tax and Customs Board’s “Kaubakoodi määramine” guidance.
Check whether goods have a CUS number and prepare declaration data for the 1 March 2027 requirement.