Estoniae-MTA
Handling fee on every consignment, mandatory product ID from 1 November
Every consignment gains a handling fee and a compulsory product identifier in Impulss from 1 November 2026, on top of the 3-euro per-item duty in force since July.
By Taxxa AI OyPublished 21 October 2026
Industry: Across industries
From 1 November 2026, every consignment declaration in Estonia must carry a product identifier (PID) in the Impulss systemEmta
Emta, and every consignment attracts a customs handling fee (tollikäitlustasu)
Emta. The fee sits on top of the import duty and VAT rules that have applied since 1 July 2026
Emta
Emta, so anyone filing consignment declarations needs to have the PID workflow and the extra charge in place before November.
The handling fee is a per-consignment chargeEmta that compensates the costs of customs controls on the growing volume of small consignments. Maksu- ja Tolliamet describes it as applying to each consignment from no later than 1 November 2026
Emta. The documents located for this story state no amount for the fee and no exemption from it, so filers should budget for an additional per-consignment cost from that date and confirm the figure with the carrier or broker handling the declaration rather than assuming it matches the per-item duty below.
The PID requirement lands in the same November switchEmta. Entering the product identifier in Impulss has been voluntary since 1 July 2026
Emta and becomes mandatory on 1 November 2026
Emta. From the same date, entering the additional document codes C127, C128 and C129 requires the associated reference number as well
Emta. Practically, a declaration lodged on or after that date has to include the product identifier
Emta and, where those codes are used, the reference number alongside them
Emta. For low-value consignments declared under profile H7, at least a six-digit commodity code is entered, and identical goods with the same code, consignor and consignee may be declared as one goods item on one line.
The November changes build on the July regime that filers already apply. Since 1 July 2026, the duty exemption for consignments worth up to 150 euro has been goneEmta: every business-to-consumer consignment worth up to 150 euro sent from a third-country seller or platform directly to a consumer carries a fixed 3 euro duty per goods item
Emta
Emta on top of VAT, regardless of when the goods were ordered
Emta, with the declaration date decisive
Emta. Consignments worth over 150 euro continue to attract the ad valorem duty rate
Emta, generally between zero and 17 percent depending on the goods, their value and origin
Emta. VAT is then computed on the goods value plus transport cost plus the duty
Emta. Private gifts sent occasionally from one individual to another for personal use stay outside the per-item charge within their own relief conditions and, up to a value of 45 euro, continue to be declarable in profile H7 using additional procedure code C08.
Maksu- ja Tolliamet presented the November fee and PID requirement at its 16 October 2026 customs training, led by the customs organisation department's service manager Kaari Lainevool and development specialist Terje Kose, and published the accompanying training-material PDF under the same title. Teams that have not yet done so should map which of their flows declare in Impulss, switch the PID field from optional to compulsory in their templatesEmta, add the document-code plus reference-number entries
Emta, and update consumer- and client-facing price and checkout information to reflect a per-consignment handling fee alongside the per-item duty and VAT
Emta.
Legal basis: Nõukogu määrus (EL) 2026/382; Komisjoni delegeeritud määrus (EL) 2015/2446 artikkel 143a, muudetud määrusega (EL) 2026/1022.
Switch the PID field in Impulss to compulsory, add document codes C127, C128 and C129 with their reference numbers, and budget for the per-consignment handling fee on declarations lodged on or after 1 November 2026.