Estoniae-MTA
Salva exits Estonia's accepted transit guarantor list
Union and common transit holders must now secure guarantees from the four remaining recognised banks and insurers; movements planned around Salva Kindlustuse AS need new cover.
By Taxxa AI OyPublished 3 November 2026
Industry: Across industries
Holders moving uncleared goods under Union or common transit in Estonia can no longer count on a guarantee commitment from Salva Kindlustuse AS.Emta The Estonian Tax and Customs Board continues to list four accepted transit guarantors: AS SEB Pank, Luminor Bank AS, Swedbank AS and AAS BTA Baltic Insurance Company Eesti filiaal.
Emta A previous listing of five names included Salva Kindlustuse AS alongside those four
Emta; that fifth entry is gone
Emta.
Transit moves goods under customs control without payment of import duties and other charges at the point of arrival. The holder remains liable for any customs debt if the rules are breached, and must lodge a guarantee with the office of departure together with the goods and the transit declaration. State bodies acting as public authorities are exempt from the guarantee requirement; private holders are not.
A guarantee can take the form of a cash deposit to the board's guarantee account, a guarantor's undertaking for a single movement, or a comprehensive guarantee covering several movements. A comprehensive guarantee requires written authorisation and is available only to persons established in the Union customs territory who use the procedure regularly and meet the compliance conditions. The guarantor must be a third person established in the Union customs territory and approved by customs, and the guarantor and the holder of the transit procedure may not be the same person. The guarantor undertakes in writing to pay the secured amount of duty and other charges.
For a single guarantee, the board accepts a bank transfer or card payment to its guarantee account, a one-movement guarantee document naming the office of departure and the planned office of destination, or a payment receipt issued by a guarantor. Cash deposits are refunded to the holder's bank account once the transit procedure is properly discharged, with transfer costs borne by the holder. Discharge turns on the electronic arrival message reaching the office of departure; a cash deposit may then be reused within its secured amount for post-release recovery only where the guarantee has not been released.
In practice, a holder planning a new Union or common transit movement that was to be secured by Salva Kindlustuse AS must arrange cover with one of the four remaining recognised guarantors or lodge a cash depositEmta. A comprehensive-guarantee holder uses only a guarantee document already lodged with customs, under a written authorisation with a computed debt limit, and returns the comprehensive-guarantee or waiver certificate within 30 calendar days after expiry. The named list controls acceptance.
No transition period or continued acceptance of Salva-issued commitments is stated. The legal basis is Regulation (EU) No 952/2013 Articles 89 and 92 to 95 on guarantee forms and guarantors, Commission Implementing Regulation (EU) 2015/2447, and the Convention of 20 May 1987 on a common transit procedure.
If your transit guarantee was to be issued by Salva Kindlustuse AS, arrange cover with one of the four remaining recognised guarantors or lodge a cash deposit before the next transit movement.