EstoniaRiigi Teataja
Estonia narrows customs entry exemption for defence and security cargo
Police and rescue vehicles, personnel effects and state-secrets goods now fall under sea/air entry formalities; only Defence Ministry military transports stay exempt, and Form 302 military movements are newly exempt.
By Taxxa AI OyPublished 5 October 2026
Goods arriving in Estonia from another European Union member state by sea or air go through entry formalities whose procedure is set by the regulation Täpsustavad juhised kauba sisenemisformaalsuste teostamiseks. Section 1(5) of the regulation lists goods to which it does not apply. An amendment has rewritten point 8 of that exemption list and added a new point 11.
Point 8 previously exempted the vehicles of the Kaitsevägi, the police and rescue teamsRiigiteataja, goods and the personal effects of their personnel
Riigiteataja, as well as goods classified under the State Secrets Act whose list had been approved by an authorised person of the Ministry of Defence or the Ministry of the Interior
Riigiteataja. The rewritten point 8 covers only weapons and defence-purpose equipment that the Ministry of Defence or an institution in its area of government brings in by military transport, or that arrives solely on a means of transport operated by them.
Riigiteataja
Movers of the cargo that has fallen out of point 8 — police and rescue vehicles, personnel effects and classified security and defence goods outside the new wording — are now within the regulationRiigiteataja. From before the carrying vessel or aircraft reaches Estonia until the goods are placed under a customs procedure or in temporary storage
Riigiteataja, the person must submit the entry-formality data to the customs authority of the port or airport through which the goods enter
Riigiteataja, exchanging information with customs in its electronic data-processing system
Riigiteataja; for sea transport the data may instead go through the electronic maritime information system provided for in the Maritime Safety Act
Riigiteataja. Data on goods carried by sea or air may be submitted in English.
Riigiteataja
The new point 11 exempts goods transported or used in connection with military activity under NATO Form 302, named in Article 1(50) of Commission Delegated Regulation (EL) 2015/2446, or EU Form 302, named in Article 1(51) of the same regulation.Riigiteataja The separate Estonian regulation on customs formalities for goods moved in connection with military activity confirms these two forms as the instruments used for such movements.
Legal basis: the regulation Täpsustavad juhised kauba sisenemisformaalsuste teostamiseks, adopted under § 23 of the tolliseadus, together with Commission Delegated Regulation (EL) 2015/2446 and the regulation Sõjalise tegevusega seoses veetava või kasutatava kauba ja rahvusvahelise sõjalise peakorteri liikme või välisriigi relvajõudude liikme kauba tolliformaalsused.
Check whether your consignment now falls under the entry formalities or the newly added Form 302 exemption, and submit the entry-formality data to the customs authority of the port or airport concerned before the carrying vessel or aircraft reaches Estonia.