Estoniae-MTA
Gift-parcel spirits lose duty-free status if split across bottles
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
By Taxxa AI OyPublished 18 September 2026
Private gifts arriving from outside the EU carry a new packaging condition for spirits.Emta For duty-free quantity limits on alcohol, the permitted 1 litre of alcohol over 22% by volume, and the permitted 1 litre of other alcohol up to 22% — vermouth and liqueur are named — must sit in a single sales package
Emta. Where the permitted 1-litre quantity is split across several sales packages, for example two 0,5-litre bottles, no exemption applies.
Emta Beer, fermented beverages and wine are outside this requirement
Emta: within the statutory quantity they may still be sent duty-free in several sales packages
Emta.
The same passage states the other side of the rule. Where the quantity of alcohol in one sales package exceeds the value or quantity limit, the whole contents of that sales package are partly taxed with excise dutyEmta — the example given is 1,5 litres of liqueur.
The surrounding gift conditions are unchanged. A parcel from a third-country private individual, sent free of charge and occasionally, with contents showing no commercial purpose, pays no import duties where its value stays below 45 euro and the quantities of alcohol, tobacco products, perfume, toilet water, coffee and tea stay within the stated limits; customs may verify the declared data. Above 45 euro of customs value, or where a quantity limit is exceeded, import duties fall due. A gift not exceeding 45 euro in value, and within the quantity limit for the capped goods, is VAT-exempt under käibemaksuseaduse § 17 lõike 1 punkti 10 as amended on 1 July 2022. In the postal-parcel declaration system the filer selects accordingly by consignment value. The stated limits are 50 cigarettes or the listed equivalents for tobacco, 6 litres of beer plus 2 litres of fermented beverages plus a choice of 1 litre of spirits, 1 litre of other alcohol up to 22%, or 2 litres of still wine, plus 50 grams of perfume or 0,25 litres of toilet water, 500 grams of coffee or 200 grams of coffee extract, and 100 grams of tea or 40 grams of tea extract.
Legal basis: the Kingitused gift-consignment instructions with the new single-sales-package requirement.
When sending spirits or liqueur as a gift from outside the EU, put the full duty-free litre in one bottle — and keep any single bottle at or under the limit so excise duty does not hit the whole package.