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Estoniae-MTA

New SPIM code Y424 for international organisations' imports

EMTA adds exception code Y424 for SPIM declarations: goods an international organisation imports for official use under headquarters agreements.

By Taxxa AI OyPublished 14 October 2026

Tax

Customs declarants filing SPIM (CBAM) import declarations in Estonia have a new exception code to useEmta. The Keskkonnakaitse guidance table of additional documents has gained the entry "Lisadokumendi liik Y424"Emta: goods imported by or on behalf of an international organisation for its official activities, exempt from taxes and from the applicable import prohibitions and restrictions under international or headquarters agreementsEmta. The code sits in the same "Lisadokumendid ja mahakandmine" boxEmta where declarants already mark the authorised-declarant, application, mass-threshold, military, EU-origin and other exceptions.

The Y424 row is the only substantive addition on the pageEmta. The rest of the SPIM section is unchanged: from 1 January 2026 only companies holding SPIM declarant status — a valid authorisation — may import SPIM goods once their combined net quantity reaches 50,000 kgEmta, with the authorisation process described on the Keskkonnaamet site. The guidance presents the first SPIM declaration for 2026, carrying the financial obligation, as due by 31 August 2027Emta with accredited-verifier confirmation, and the same date as the deadline for surrendering certificates matching the embedded emissions of the imported goodsEmta; certificates become available for purchase in February 2027. That August date is what the guidance says; the amending Regulation the guidance itself cites — Regulation (EU) 2025/2083Emta, amending Articles 6(1) and 22(1) of Regulation (EU) 2023/956Europa — sets the first declaration for the 2026 import year and the surrender of the matching certificates at 30 September 2027Europa, so declarants should confirm the operative deadline against the Regulation before relying on the August date.

The 50-tonne de minimis frame around the new code is the one the Council set in Regulation (EU) 2025/2083Emta of 8 October 2025: importers whose calendar-year net mass of SPIM goods stays at or below 50 tonnes declare the exemption in the customs declaration (code Y137)Emta and are freed of the Regulation (EU) 2023/956 duties for that yearEuropa, while exceeding the threshold pulls all of that year's embedded emissions into the declaration and certificate dutiesEuropa. The simplification does not extend to hydrogen and electricity imports from third countriesEmta, which Article 2a(4) keeps outside the exemption, and the Commission reviews the mass limit yearly. An importer expecting to stay below 50 tonnes in 2026 needs neither the authorisation nor the reportingEmta; the duty to watch the limit sit with the importer or its representative, and importing past it without the status risks sanctions under Article 26 of the SPIM RegulationEmta.

The neighbouring exception rows put Y424 in context. Y128 carries the authorised declarant's SPIM account number; Y238 carries a pending application number and may be used only until 31 March 2026Emta; Y137 marks the below-50,000 kg de minimis case; Y135 marks goods moved in connection with military activities; Y237 marks EU-origin goods; Y134 marks goods from Büsingen, Helgoland or Livigno; and Y422 marks goods placed under inward-processing procedure 51, a code that must then appear on every subsequent declaration.

In practice, a declarant acting for an international organisation first checks that the consignment genuinely is imported by or on behalf of that organisation for its official activities and that the claimed tax and restriction exemptions rest on an international or headquarters agreementEmta. Where it holds, the declarant marks Y424 in the additional-documents boxEmta instead of reaching for the mass-threshold or origin exceptions, which answer different questions.

Legal basis: Regulation (EU) 2023/956 establishing the carbon border adjustment mechanism (SPIM)Emta, as amended by Regulation (EU) 2025/2083Europa, including the Article 2a de minimis exemption and the Article 2(3) military-activities carve-outEuropa; the declaration codes follow the Maksu- ja Tolliamet Keskkonnakaitse guidance.

Check whether the international organisation consignment meets the Y424 conditions, mark code Y424 on the import declaration, and verify the real deadline of the first 2027 SPIM declaration against the Regulation.

Sources

Estoniae-MTA

New SPIM code Y424 for international organisations' imports

EMTA adds exception code Y424 for SPIM declarations: goods an international organisation imports for official use under headquarters agreements.

By Taxxa AI OyPublished 14 October 2026

Tax