Estoniae-MTA
EMTA guidance bands third-country returns by goods value
Goods worth up to 150 euros face new refund limits — no repayment when an item merely does not fit — while the 150–1,000 euro band keeps invalidation refunds on a 90-day application deadline.
By Taxxa AI OyPublished 10 September 2026
Estonia's Tax and Customs Board (Maksu- ja Tolliamet, MTA) has restructured its guidance on returning goods (Kauba tagasisaatmine)Emta so that the refund of import duties and the need to file a customs declaration when sending goods back to a third country depend on the value of the goods
Emta. The guidance sets three bands: goods worth up to 150 euros, goods worth 150 to 1,000 euros, and goods worth more than 1,000 euros or weighing more than 1,000 kilograms
Emta.
Returns within the European Union are unaffected. A person returning goods bought in an EU country to the seller, or sending goods to an EU country for repair, does not have to submit a customs declaration — including where the goods were originally bought outside the EU. By contrast, goods sent to a third country for repair, including warranty repair, must always be declared.
For goods ordered from a third-country webshop worth up to 150 euros, whether import duties (VAT and customs duty) can be recovered depends on whom they were paid toEmta. Where the duties were paid to the webshop at the time of purchase, any return and refund is a matter between the buyer and the webshop and follows the seller's own terms. The MTA can refund import duties only where a customs declaration was filed and the duties were paid to the MTA
Emta.
Even then, customs duty on goods worth up to 150 euros can be reclaimed only if the goods are defective or damagedEmta: the buyer files an application to have the customs declaration invalidated in the e-MTA e-services environment together with evidence that the goods were defective and have been returned to the seller. Where goods merely do not suit — for example the wrong size, colour or model — the declaration cannot be invalidated and the import duties paid are not refunded
Emta.
For goods worth 150 to 1,000 euros sent back to a third country, the buyer may apply to the MTA for invalidation of the import customs declaration and repayment of the import duties (customs duty and VAT)Emta. The application is filed in e-MTA and must be submitted within 90 days of the date the declaration was accepted, with the purpose of returning the goods to the supplier. Where replacement goods are sent from the third country instead, they must be declared for release for free circulation and the import duties paid on them.
For goods worth more than 1,000 euros or weighing more than 1,000 kilograms, invalidation and repayment are likewise available, but the sender must first lodge an export declaration and then file the invalidation request with all documents relating to the consignment, including the export declarationEmta
Emta. The same 90-day period and the same purpose — returning the goods to the supplier — apply
Emta. The request is filed in e-MTA under Toll – Import – Impordi tollideklaratsioon (Impulss), with the reason, the legal basis, the bank account for the refund and the postal receipt proving return.
Goods sent to a third country for repair fall under the outward-processing procedure, which allows them to be brought back with partial or full relief from duty; full relief is available for warranty repair or replacement under warranty. Where goods were taken for repair without outward processing, relief on re-import may still be obtained by applying for it retroactively with a re-import declaration and documents proving the goods were taken out; a refusal is notified in writing.
Legal basis: Article 148(3) of Commission Delegated Regulation (EU) 2015/2446 supplementing the Union Customs Code, as cited in the guidance.
Before returning goods worth up to 150 euros bought from a third-country webshop, check whom you paid the import duties to: if you paid them to the webshop, claim any refund from the seller, and if you paid them to the MTA, file the declaration-invalidation request in e-MTA within 90 days only where the goods are defective or damaged.