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Estoniae-MTA

Estonia updates customs formalities for ship and aircraft stores

EMTA's republished stores instructions (2 Oct 2026, point 2.1.7 updated) set AES export, arrival and exit-notification duties for ship and aircraft victualling.

By Taxxa AI OyPublished 2 October 2026

Tax

Estonian Customs has republished its instructions for customs formalities on ship and aircraft stores, dated 2 October 2026Emta with a supplemented point 2.1.7Emta. Victualling supplies — consumable stores, take-away stores sold on board, additional equipment and spare parts — loaded onto vessels and aircraft engaged in international voyages are declared as described belowEmta. Simplified customs formalities are outside the scope of these rules.

Union goods destined as stores for an internationally voyaging vessel or aircraft and exempt from excise duty or VAT remain subject to export-declaration formalities under Article 269(3) of the Union Customs CodeEmta Emta. The export customs declaration is filed electronically in the AES system regardless of quantity or valueEmta, and regardless of whether the vessel or aircraft is in Estonia or — for stores dispatched by regular shipping line — in another Member StateEmta. Goods are not treated as stores where the vessel or aircraft is in a non-Union country, or in another Member State with dispatch by a non-regular lineEmta; in those cases Estonia is the office of exitEmta and ordinary export or re-export formalities applyEmta.

The updated point 2.1.7 concerns arrival notificationsEmta: where goods declared under an export or re-export declaration reach the office of exit in Estonia (a port or airport), the carrier files an arrival notification in AES under the prescribed procedureEmta. Where the office of exit is in Estonia, the exporter itself may file it by mutual agreementEmta; where it is outside Estonia, the notification follows that Member State's procedureEmta. The guidance stresses that the status of the arrival notification does not show the declaration's statusEmta and does not confirm release for exitEmta — the declaration status must be checked in the declaration dataEmta, and handover of the stores to the vessel or aircraft operator does not begin before the declaration obtains the status goods released for export (kaup vabastatud väljaveoks)Emta.

After handover in Estonia, confirmed on the trader's own commercial document by the master or an authorised person, the carrier files the exit notification in AESEmta; again, in Estonia the exporter may do so by agreementEmta. The instructions also give AES data-element rules for stores declarations: declaration type EXEmta, security code 0Emta, destination code QU (undefined countries and territories)Emta — with a temporary exception of QS for stores taken on board a vessel or aircraft in FinlandEmta — additional procedure F61 for any store type, and the special commodity codes 99302400, 99302700 and 99309900 for non-excise goodsEmta.

Non-Union goods follow the general course: a re-export declaration on discharge of a special procedure (other than transit), or a re-export notification when loaded directly from temporary storage or a free zone, before the stores are taken on boardEmta. Landing of stores from a vessel or aircraft in Estonia, route changes via Åland, and cases where goods are not treated as stores (including repair-time use on vessels in dock) carry their own conditions in the instructions.

Legal basis: Article 269 of Regulation (EU) No 952/2013 (Union Customs Code)Emta, with the Estonian implementing detail in the EMTA instructions on customs formalities for vessel and aircraft stores as of 2 October 2026Emta.

Before loading stores onto an internationally voyaging vessel or aircraft, file the AES export declaration and, at the Estonian office of exit, the arrival notification, and start the handover only once the declaration shows goods released for export.

Sources

Estoniae-MTA

Estonia updates customs formalities for ship and aircraft stores

EMTA's republished stores instructions (2 Oct 2026, point 2.1.7 updated) set AES export, arrival and exit-notification duties for ship and aircraft victualling.

By Taxxa AI OyPublished 2 October 2026

Tax