ORGANIZACIÓN MUNDIAL
DEL COMERCIOG/VAL/N/1/EST/1
21 de junio de 2000
(00-2497)
Comité de Valoración en Aduana Original:  inglés
NOTIFICACIÓN DE CONFORMIDAD CON EL ARTÍCULO 22 DEL
ACUERDO RELATIVO A LA APLICACIÓN DEL ARTÍCULO VII
DEL ACUERDO GENERAL SOBRE ARANCELES
ADUANEROS Y COMERCIO DE 1994
REPÚBLICA DE ESTONIA
Se ha recibido de la Misión Permanente de Estonia la siguiente comunicación, de fecha 10 de
mayo de 2000.1
_______________
De conformidad con la Decisión del Comité de Valoración en Aduana de 12 de mayo de 1995
la República de Estonia tiene el honor de presentar a continuación la legislación nacional de la
República de Estonia relativa a la valoración en aduana:
1. Ley de Valoración en Aduana, de 8 de febrero de 1995;
2. Procedimiento para la Declaración, Determinación y Ajuste del Valor en Aduana,
Reglamento del Ministerio de Finanzas Nº 29, de 15 de marzo de 2000.
__________
                                                     
1 En inglés solamente.G/VAL/N/1/EST/1
Page 2
Customs Valuation Act
Passed on 8 February 1995
(RT* I 1995, 20, 298),
entered into force 1 January 1996,amended by the following Act:
21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756.
Chapter 1General Provisions
§ 1. Purpose of Act
The purpose of this Act is to create the legal bases for determining the customs value of imported
goods.
§ 2. Definitions
(1) In this Act, the following definitions are used:
1) “Point of entry into the Estonian customs territory” means:
a) in the case of goods carried across the customs frontier by maritime transport, the port of unloading
or port of transhipment if transhipment is confirmed by the customs office or customs post located in
the port;b) in the case of goods carried across the customs frontier by rail, road, air or inland waterway
transport, the point where the first customs office or customs post is located;
c) in the case of goods carried across the customs frontier by other means, the point where the
customs frontier is crossed;
2) “identical goods” means goods which are produced in the same country and, regardless of minordifferences in appearance, are identical in their characteristics, quality and reputation;
3) “customs value of imported goods” (hereinafter the customs value) means the value of imported
goods taxed on the basis of value (ad valorem) which is determined by means of the methods
provided for in §§ 4–9 of this Act and on the basis of which import duties are imposed;
4) “person” means an Estonian or foreign natural or legal person, a state or local government agency,
or a body of an international organisation regardless of whether or not it is a legal person;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)5) “actual price of goods” means the price actually paid or payable for goods;
6) “buying commissions” means a fee which an importer of goods pays to a person representing the
importer for purchasing in a foreign country the goods being valued;
7) “goods of the same class or kind” means goods which are produced in the same sector of industry
and fall into the same group of goods, including identical or similar goods;(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
8) “similar goods” means goods which, although produced in the same country, are not identical but
have like characteristics and like component materials, perform the same functions and are
commercially interchangeable. The quality of goods, their reputation and the existence of a trade mark
shall be considered in determining whether the goods are similar.(2) Goods produced by a producer of goods being va lued may be regarded as identical or similar to
the goods being valued. If there are no such goods, goods identical or similar to the goods being
valued produced by different persons in the same country shall be taken into account in valuation.
(3) Persons are deemed to be related if:
1) they are officials of one another’s enterprises;2) on the basis of a contract for joint activity, they undertake to act towards a common objective;
3) they are employer and employee;
4) both of them own, control or hold directly or indirectly 5 per cent or more of the votes determined
by the shares of the other person;
5) one of them directly or indirectly controls the other;G/VAL/N/1/EST/1
Page 3
6) both of them are directly or indirectly controlled by a third person;
7) together they directly or indirectly control a third person;
8) they are spouses, ascendants or descendants, sisters, brothers or their descendants, ascendants or
descendants by marriage, or sisters or brothers of the spouse.
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)(4) Persons who are associated in business with one another in that one is the sole agent, sole
distributor or sole concessionaire, however described, of the other are deemed to be related in the
cases specified in subsection (3) of this section.
(5) In this Act, “production” includes growing, manufacturing, mining or any other activity which
results in goods.
(6) In this Act, the commercial levels are:
1) production;2) wholesale;
3) retail sale;
4) final consumption.
§ 3. General principles of customs valuation
(1) The primary customs value of goods is the transaction value. The primary customs value is always
deemed to be the customs value of imported goods if the conditions set out in subsection 4 (2) are
fulfilled.
(2) If the customs value cannot be determined on the basis of the transaction value, the customs value
shall be determined by proceeding sequentially through the succeeding methods specified in §§ 5–8 ofthis Act, by means of which the customs value can be determined. The order of the methods specified
in §§ 7 and 8 of this Act may be changed if the importer so requests.
(3) If the customs value cannot be determined on the basis of any method specified in §§ 4–8, it shall
be determined pursuant to § 9 of this Act.
Chapter 2
Customs Valuation Methods
§ 4. Transaction value of imported goods method
(1) For the purposes of this Act, the transaction value of imported goods is the actual price of the
goods sold for export into Estonia which is, if necessary, adjusted pursuant to §§ 10 and 11 of this
Act.(2) The transaction value is the customs value if all the following conditions are fulfilled:
1) the goods are sold into Estonia;
2) the goods have a price which the buyer has actually paid or pays for the imported goods;
3) there are no restrictions as to the disposition or use of goods by the buyer other than restrictions
which:a) arise from legislation valid in Estonia;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
b) limit the geographical area in which the goods may be resold, or
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
c) do not substantially affect the value of the goods;(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
4) the sale or price of the goods is not subject to any condition as a result of which the value of the
imported goods cannot be determined;
5) no part of the proceeds of any subsequent resale or use of the imported goods by the buyer shall
accrue directly or indirectly to the seller, unless such accrual meets the requirements specified insubsections 10 (1)–(4) of this Act;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
6) the buyer and seller are not related, or if the buyer and seller are related,
the transaction value must meet the conditions  of subsections (3) and (4) of this section.G/VAL/N/1/EST/1
Page 4
(3) If the buyer and seller are related, the circumstances surrounding sale shall be investigated and the
transaction value of goods is deemed to be the customs value if the relationship does not influence the
price of the goods. If, in the light of information provided by the importer or otherwise, the customs
authorities have grounds to believe that the relationship between the buyer and seller has influenced
the price of the goods, the customs authorities shall communicate their grounds to the importer whohas the right to respond. At the request of the importer, the customs authorities shall communicate
their grounds in writing.
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
(4) If the buyer and seller are related, the transaction value is deemed to be the customs value if the
importer proves that such value closely approximates to one of the following values occurring at
about the same time:
1) the transaction value in sales to a buyer unrelated to a seller of identical or similar goods exportedinto Estonia;
2) the customs value of identical or similar goods as determined pursuant to § 7 of this Act;
3) the customs value of identical or similar goods as determined pursuant to § 8 of this Act.
(5) The values specified in clauses (4) 1)–3) of this section are used only if the importer so requests
and only for comparison, in which case account shall be taken of the differences in:1) commercial levels in sales of goods;
2) quantity levels of goods;
3) the elements specified in subsections 10 (1)–(4) of this Act;
4) costs incurred by the seller in sales in which the seller and buyer are not related;
5) costs not incurred by the seller in sales in which the seller and buyer are related.
§ 5. Transaction value of identical goods method
(1) If the customs value cannot be determined pursu ant to § 4 of this Act, the transaction value of
identical goods sold for export to Estonia and exported to Estonia at about the same time as the goods
being valued is deemed to be the customs value.(2) In determining the customs value pursuant to s ubsection (1) of this section, the following shall be
taken account of:
1) the transaction value of identical goods in a sale at the same commercial level and in approximately
the same quantity as the goods being valued which the customs authorities have accepted as the
customs value;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
2) if the conditions specified in clause 1) of this subsection are not found, the transaction value ofidentical goods which is accepted by the customs authorities as the customs value if identical goods
are sold with the goods being valued
a) at the same commercial level but in different quantities; or
b) at a different commercial level but basically in the same quantities; or
c) at a different commercial level and in different quantities, in which case the transaction value shallbe adjusted on the basis of filed proof and account shall be taken of the differences attributable to
quantity or commercial level, or quantity and commercial level, correspondingly.
(3) In order to take account of significant differences in the costs specified in subsection 10 (2) of this
Act between goods being valued and identical goods arising from differences in modes of transport
and distances, a necessary adjustment may be made in determining the customs value pursuant to thissection.
(4) If more than one transaction value of identical goods is found, the lowest such value shall be used
to determine the customs value.
§ 6. Transaction value of similar goods method
(1) If the customs value cannot be determined pursuan t to §§ 4 and 5 of this Act, the transaction value
of similar goods sold for export to Estonia and exported to Estonia at about the same time as the
goods being valued is deemed to be the customs value.
(2) In determining the customs value pursuant to s ubsection (1) of this section, the following shall be
taken account of:G/VAL/N/1/EST/1
Page 5
1) the transaction value of similar goods in a sale at the same commercial level and in approximately
the same quantity as the goods being valued which the customs authorities have accepted as the
customs value;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
2) if the conditions specified in clause 1) of this subsection are not found, the transaction value ofsimilar goods which is accepted by the customs authorities as the customs value if similar goods are
sold with the goods being valued
a) at the same commercial level but in different quantities; or
b) at a different commercial level but basically in the same quantities; or
c) at a different commercial level and in different quantities, in which case the transaction value shall
be adjusted on the basis of filed proof and account shall be taken of the differences attributable to
quantity or commercial level, or quantity and commercial level, correspondingly.(3) In order to take account of significant differences in the costs specified in subsection 10 (2) of this
Act between goods being valued and similar goods arising from differences in modes of transport and
distances, a necessary adjustment may be made in determining the customs value pursuant to this
section.
(4) If more than one transaction value of similar goods is found, the lowest such value shall be used todetermine the customs value.
§ 7. Deductive method of value
(1) If the customs value cannot be determined pursuant to §§ 4–6 of this Act and the importer has not
requested the determination of the customs value pursuant to § 8 of this Act, the customs value shallbe determined pursuant to this section.
(2) If goods being valued or identical or similar goods are sold in Estonia in the condition as imported,
the customs value of the goods being valued shall be based on the unit price at which the goods being
valued or identical or similar goods are so sold in the greatest aggregate quantity at about the time of
the importation of the goods being valued to pers ons who are not related to the seller, subject to
deductions for the following:
1) the commissions usually paid or agreed to be paid or the additions usually made for profit and
general expenses in connection with sales in Estonia of imported goods of the same class or kind;
2) the usual costs of transport and insurance and associated costs incurred in Estonia;
3) the import duties and other national taxes payable in Estonia by reason of importation or sale of the
goods.
(3) If neither the goods being valued nor identical nor similar goods are sold at about the time ofimportation of the goods being valued, the customs value of the goods being valued shall be based on
the unit price at which the goods being valued or id entical or similar goods are sold in Estonia in the
condition as imported at the earliest date after the importation of the goods being valued. Such period
shall not exceed ninety calendar days.
(4) If neither the goods being valued nor identical nor similar goods are sold in Estonia in thecondition as imported, then, at the request of the importer, the customs value of the goods being
valued shall be based on the unit price at which the goods being valued, after processing, are sold in
the greatest aggregate quantity to persons in Estonia who are not related to the seller. The value added
by such processing to the goods being valued, and the charges, costs and taxes specified in clauses (2)
1)–3) of this section shall be deducted from the price.(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
§ 8. Computed value method
(1) If the customs value cannot be determined pursuant to §§ 4–7 of this Act, it shall be determined
pursuant to this section.(2) The computed value consists of the following elements:
1) the cost of materials employed in producing imported goods and production or processing costs of
the goods;G/VAL/N/1/EST/1
Page 6
2) an amount for profit and general expenses equal to that usually reflected in sales of goods of the
same class or kind as the goods being valued which are made by producers in the country of
exportation for export to Estonia;
3) the expenses specified in subsection 10 (2) of this Act.
(3) In determining a computed value, the customs authorities have no right to require access to any
account or other accounting document or compel any person not resident in Estonia to produce such
documents. Information supplied by the producer of the goods for the purposes of determining the
customs value pursuant to this section may be verified in another country by competent agencies of
Estonia with the agreement of the competent government agency of the corresponding country, and of
the producer.
§ 9. Additional method
(1) If the customs value cannot be determined pursuant to §§ 4–8 of this Act, it shall be determined on
the basis of information available in Estonia follow ing the principles provided for in this Act. The
customs value determined pursuant to this section shall, in the largest possible measure, be based on
the customs value of identical or similar goods which is determined beforehand and accepted by the
customs authorities.(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
(2) No customs value shall be determined pursuant to this section on the basis of:
1) the selling price in Estonia of goods produced in Estonia;
2) the price of goods on the domestic market of the country of exportation;
3) the price of the goods for export to another country;4) minimum customs values;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
5) arbitrary or fictitious values of goods;
6) a system which provides for the acceptance for customs purposes of the higher of two alternative
values;7) the cost of production other than that determined for identical or similar goods as specified in
subsection 8 (2) of this Act.
(3) At the request of the importer, the importer sh all be informed in writing of the customs value
determined pursuant to this section and the method used to determine such value.
§ 10. Elements of customs value
(1) In determining the customs value pursuant to § 4 of this Act, the following shall be added to the
actual price of goods:
1) the following cost elements provided that the co sts related thereto are incurred by the buyer but are
not included in the actual price of the imported goods:
a) commissions and brokerage, except buying commissions;
b) the cost of containers which pursuant to the rules of classification in the nomenclature of Estoniancommodities are treated as being one with the goods in question;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
c) the cost of packing whether for labour or materials;
2) the proportionally distributed value of the following goods and services to the extent that it is not
included in the actual price of the goods, and if the buyer directly or indirectly supplied such goods orprovided such services free of charge or for a reduced price in order to produce and sell for export the
imported goods:
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
a) materials, parts and other items incorporated in the goods;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)b) tools, dies, moulds and other similar items used in the production of the goods;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
c) materials used in the production of the goods;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)G/VAL/N/1/EST/1
Page 7
d) development, artwork, engineering, design work, and plans and sketches undertaken outside
Estonia for the production of the goods;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
3) royalties and licence fees related to the goods be ing valued, to the extent that such royalties and
fees are not included in the actual price of the goods and are to be paid for directly or indirectly by thebuyer under a condition of sale prescribed in the contract for purchase and sale;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
4) the part of the proceeds of any resale or use of the imported goods that accrues directly or indirectly
to the seller.
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
(2) The following costs incurred in conveyance of imported goods to the point of entry into the
Estonian customs territory shall be included in the customs value:1) the cost of transport;
2) loading, unloading and handling charges associated with the transport;
3) the cost of insurance.
(3) Pursuant to this section, only costs determined on the basis of objective and quantifiable data
concerning imported goods shall be added to the actual price of the imported goods. If there is no suchdata, the transaction value of imported goods cannot be determined pursuant to § 4 of this Act.
(4) No additions shall be made to the actual pr ice of the goods in determining the customs value
except the costs set out in this section.
(5) The customs value determined pursuant to § 4 of  this Act shall not include the following costs
provided that they are distinguished from the actual price of imported goods:1) charges for assembly, erection, maintenance or technical assistance if the costs were incurred
during the provision of the services after importation of industrial plant, machinery or equipment or
other such goods;
2) the cost of transport in the customs territory of Estonia;
3) taxes payable in Estonia;(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
4) customs clearance costs and other costs of conveyance of goods in Estonia.
§ 11. Interest in customs value
(1) The customs value shall not include the interest  specified in a contract entered into by the
purchaser which is connected with the purchase of imported goods if:
1) the interest is distinguishable from the actual price of the goods;2) the financing contract is entered into in writing;
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
3) the purchaser is able to certify that:
a) the goods were sold at the actual declared price;
b) the interest rate does not exceed the average interest rate in the country of the seat or location of thefinancier at the time of financing of such transactions.
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
(2) Subsection (1) of this section applies regardless of whether the transaction is financed by a seller,
bank or third person.
§ 12. Conversion of price elements of customs value expressed in foreign currency into Estonian
kroons.
If the price elements used for determining the customs value of imported goods are not expressed in
Estonian kroons, the rate of exchange of the Bank of Estonia shall be used in conversion pursuant to
the procedure established by the Minister of Finance.
Chapter 3
Final Provisions
§ 13. Duty of importer to provide informationG/VAL/N/1/EST/1
Page 8
The importer is required to provide all informati on required by the customs authorities to determine
the customs value.
§ 14. Rights of importer in determining customs value
(1) Confidential business or official information obtained by the customs authorities for the purposesof determining the customs value shall not be disclosed without the authorisation of the Government
of the Republic or the person who provided such information, except to a court for hearing a matter
subject to a criminal or administrative proceeding.
(2) The importer has the right to file an inquiry in writing with the regional customs inspectorate
within thirty days after determination of the customs value concerning the determination of the
customs value of goods imported by the importer. The regional customs inspectorate is required to
present an explanation in writing within thirty days after receipt of the written inquiry.(3) If, in the course of determining the customs value of imported goods, it becomes necessary to
delay the final determination of the customs value of imported goods, the importer of the goods has
the right to withdraw the goods from customs if the importer has paid the customs duties on the basis
of the declared customs value and provides a guarantee as defined in the Customs Act (RT I 1998, 3,
54; 36/37, 552; 51, 756; 1999, 10, 156) for the ultim ate payment of customs duties payable on the
goods after the final determination of the customs value.
(21.10.1999 entered into force 15.11.1999 - RT I 1999, 83, 756)
§ 15. Contestation of customs value
(1) If the declared customs value of imported goods is not acceptable to the customs authorities, theimporter shall be notified thereof and the customs value shall be determined pursuant to this Act.
(2) If new facts are discovered, the customs authorities have the right to adjust the customs value
within three years after determination of the customs value.
(3) The importer or a person responsible for payment of the customs duties on imported goods has the
right to file a complaint with the Customs Board concerning determination or adjustment of thecustoms value of goods being valued, within thirty calendar days after the date the importer or the
person became or should have become aware of determination or adjustment of the customs value.
The Customs Board shall give a reasoned response in writing to the complainant within thirty
calendar days after the complaint is filed.
(4) The duties calculated on the basis of the initially declared customs value are payable in full
regardless of an appeal.
(5) The importer or a person responsible for payment of the customs duties on imported goods has theright of recourse to a court in a matter concerning determination or adjustment of the customs value of
goods being valued.
§ 16. Implementation of Act
The procedure for declaration, determination and adjustment of the customs value shall be establishedby the Minister of Finance.
§ 17. Entry into force of Act
This Act enters into force on 1 January 1996.
* RT = Riigi Teataja = State GazetteG/VAL/N/1/EST/1
Page 9
MINISTER OF FINANCE
REGULATION
Tallinn 15 March 2000, No. 29
Procedure for Declaration, Determination and Adjustment of Customs Value
The Regulation is established pursuant to §§ 12 and 16 of the Customs Valuation Act (RT I
1995, 20, 298; 1999, 83, 756).
Chapter 1
Conditions for Application of Customs Valuation Methods
Division 1
General provisions
§ 1.
This Regulation shall be without prejudice to the specific provisions regarding the determination of
customs value if goods are placed under the customs procedure for importation for free circulation
(hereinafter importation) after being assigned a different customs-approved treatment or use.
§ 2.
For the purposes of this Regulation, determination means the determination of customs value.
Division 2
Transaction value of imported goods method
Sub-division 1
Conditions for application of transa ction value of imported goods method
§ 3.
Where the customs value is determined according to  the transaction value method, the fact that the
goods which are the subject of a sale are assign ed for importation shall be regarded as adequate
indication that they were sold for export to Estonia.  In the case of successive sales transactions before
assignment of goods for importation, the last sales transaction in connection with which the goods
were brought into the customs territory of Estonia (hereinafter the customs territory) or the last sales
transaction which is effected in the customs territory before assignment of the goods for importation
shall, as a rule, be taken as a basis for determination of the customs value. If a customs value is
declared which results from the sales transaction preceding the last sales transaction in connectionwith which the goods were brought into the customs territory, proof shall be given to the customs
authorities pursuant to §§ 90-108 of this Regulation that the goods were sold for export into Estonia.
§ 4.
Where goods are used in a third country between the time of sale and the time of assignment thereof
for importation, the newly calculated transaction value is the customs value.
§ 5.
The buyer shall be a party to the sales transaction.G/VAL/N/1/EST/1
Page 10
§ 6.
The actual price of goods is the total payment made or to be made by the buyer to or for the benefit of
the seller for imported goods and includes all payments made or to be made as a condition of sale of
the imported goods by the buyer to the seller or by the buyer to a third party to satisfy an obligation of
the seller.
§ 7.
The conditions relating to the production and marketing of imported goods shall not result in rejection
of the transaction value if other conditions for the application of the transaction value method are met.
§ 8.
Where the sale or price of imported goods being valued is subject to a condition the value of which
can be determined with respect to the goods, such value shall be regarded as an indirect payment by
the buyer to the seller and part of the actual price of the goods. This applies if the condition does not
relate to the activities or costs specified in § 10 of this Regulation which pursuant to § 10 of the
Customs Valuation Act (hereinafter the Act) are added to the actual price of the goods.
§ 9.
A loan granted by the seller to the buyer for purchase of imported goods shall constitute a part of the
actual price of the goods payable by the buyer to the seller and shall be included in the transaction
value as an indirect payment. The loan sum related to  the preceding transaction shall not be part of the
subsequent transaction value.
§ 10.
Costs relating to activities, including marketing activities, undertaken by the buyer on the buyer’s own
account, other than those which are part of the customs value pursuant to § 10 of the Act, shall not be
considered to be an indirect payment to the seller or of benefit to the seller. Such costs even thoughthey might be regarded as of benefit to the seller or have been undertaken by agreement with the seller
shall not be added to the actual price of the goods. For the purposes of this Regulation, marketing
activities means activities relating to the sale and advertising of the goods and activities relating to
warranties or guarantees in respect of them. Such activities undertaken by the buyer shall be regarded
as having been undertaken on the buyer’s own account even if they are performed in pursuance of an
obligation on the buyer following an agreement with the seller.
§ 11.
If, at the time of determination of the customs value according to the transaction value method, the
price has not actually been paid for the goods, the price payable for settlement at the said time shall as
a general rule be taken as the basis for the customs value.
§ 12.
The customs authorities shall accept the following documentarily proven discounts which affect the
actual price of the goods and which are valid at the time of determination of the customs value:
1) quantity discount – the seller determines the price of the goods subject to the quantity sold.
Quantity discount shall not be taken into account retroactively in respect of previously purchasedgoods;
2) trade discount – the selling price of the goods depends on the commercial level of the buyer;
 3) cash discount – a discount offered to the buyer if he or she pays for the goods within the time limit
specified in the invoice or contract.
§ 13.
If the price of goods is not finally determined at the moment of importation, but the original
transaction value meets the conditions provided for in § 4 of the Act, the final determination of the
customs value shall be delayed pursuant to subsection 14 (3) of the Act. The original transaction value
shall be considered to be the customs value and import duties shall be determined and paid on theG/VAL/N/1/EST/1
Page 11
basis thereof. If, as a result of a subsequent verification carried out by the customs authorities, it
becomes evident that the customs value differs from  the originally determined value, the originally
determined customs value and the amount of duty calculated and collected on the basis thereof shall
be adjusted as a result of a subsequent verification, in accordance with the customs rules.
§ 14.
Where a customs debt is incurred upon importation and the customs value of the goods is based on the
actual price of the goods which includes the cost of warehousing and of preserving goods while they
remain in the warehouse, such costs shall not be  included in the customs value if they are shown
separately from the actual price of the goods.
§ 15.
At the request of the declarant, the costs which arise from the activities carried out with the goods
under customs warehousing at the time of warehousing shall not be included in the customs value in
respect of the goods specified in § 14 of this Regulation.
§ 16.
The provisions of §§ 14 and 15 of this Regulation also apply to the goods in a free zone on the
condition that the declarant holds an authorisation of the customs authorities for the activities set out
in § 15.
§ 17.
Upon the re-importation of goods which have been temporarily exported from Estonia for production,
processing or repair, the customs value shall be determined pursuant to the Act by adding up the value
of the temporarily exported goods and the value added to the goods in the production, processing or
repair and the value of the elements set out in subsections 10 (1) and (2) of the Act.
§ 18.
Where goods assigned for importation are part of a larger quantity of the same goods purchased in one
transaction, the actual price of the imported goods shall be that price represented by the proportion of
the total price which the quantity so declared bears to the total quantity purchased. Apportioning the
actual price of goods shall also apply in the case of the loss of part of a consignment or when the
goods being valued have been damaged before application of importation.
§ 19.
If, upon the determination of the customs value according to the transaction value method, the actual
price of the goods includes an amount of internal tax applicable in the country of departure or origin,
the said amount shall not be incorporated in the customs value provided that it can be demonstrated to
the customs authorities that the goods have been relieved from the internal tax for the time ofapplication of importation.
§ 20.
The customs value of goods imported as a result of barter transactions shall be determined according
to the transaction value method if the conditions for application of the transaction value methodprovided by the Act have been met.
§ 21.
Where the price elements used to determine the customs value of imported goods are expressed in a
currency other than Estonian kroons, the rate of the Estonian currency recorded by the Bank ofEstonia on the last working day of the month preceding the date on which the customs debt arose shall
be used upon conversion in respect of the currency in which the price element is expressed. If the
Bank of Estonia does not record the above-mentioned currency, the currency shall be converted into
German marks on the basis of the exchange rate of the Bank of Estonia.G/VAL/N/1/EST/1
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Sub-division 2
Relationship of buyer and seller and application of comparative value
§ 22.
Where the buyer and seller are related, the customs authorities shall demand additional information
from the declarant and shall examine the circumstances surrounding the sale to establish whether the
relationship has influenced the selling price of the goods.
§ 23.
If by additional information the declarant provides the comparative value specified in subsection 4 (4)
of the Act and demonstrates that the transaction value of the goods being valued closely approximates
to the comparative value, the circumstances surrounding the sale shall no longer be examinedpursuant to subsection 4 (3) of the Act and the transaction value is acceptable as the customs value
pursuant to § 4 of the Act. If the customs author ities have previous information or it has been
demonstrated to the satisfaction of the customs authorities that one of the conditions set out in
subsection 4 (4) of the Act is met, the customs authorities shall no longer request that the declarant
provide a comparative value.
§ 24.
In the course of the examination, the customs auth orities shall inspect the circumstances surrounding
the transaction and establish how the price of the goods was agreed and whether the relationship
influenced the price. Where the examination carr ied out by the customs authorities reveals that
although the buyer and seller are related as defined by the Act, they buy from and sell to each other as
if they were not related, then it shall be deemed  that the price has not been influenced by the
relationship.
§ 25.
The relationship does not influence the price if the inspection of the circumstances surrounding the
transaction reveals that:1) the price of the goods has been settled in a manner consistent with the normal pricing practises of
the industry; or
2) the seller settles prices for sales to buyers who are not related to the seller according to the same
principles; or
3) the price is comparable to that of goods of the same class or kind; or4) the price is adequate to ensure recovery of all costs plus a profit which is representative of the
company’s overall profit realised over a definite period of time.
§ 26.
Where the examination of the circumstances surrounding the sale reveals that the relationship between
the buyer and seller has influenced the price, the customs value cannot be determined according to the
transaction value method. The customs authorities shall notify the declarant of rejection of the
transaction value within five days after the corresponding decision is made. The customs value shall
be determined according to the next method provided by the Act by means of which the customs
value can be determined.
§ 27.
In order to determine whether one value closely approximates to another value, the nature of the
imported goods, the time of application of importation and whether the difference in values is
commercially significant shall be taken into consideration.
§ 28.G/VAL/N/1/EST/1
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Comparative values shall only be used at the request of the declarant and only for comparison with the
value of the goods being valued. The value of the goods being valued shall not be replaced by the
value used for comparison.
§ 29.
The price of goods sold to an unrelated buyer which is lower than the selling price of identical or
similar goods in Estonia may be used for comparison if the price meets the conditions provided for in
§§ 4, 10 and 11 of the Act and has been previously accepted by the customs authorities as the
transaction value.
§ 30.
One person shall be deemed to control another when the former is legally and operationally in a
position to influence the activities of the latter.
Sub-division 3
Non-application of transaction value of imported goods method
§ 31.
The transaction value of imported goods method is not applied in determining the customs value of
the following imported goods:
1) gifts, samples of goods and advertising material if under an agreement entered into for importthereof, the imported goods are not paid for;
2) goods intended for resale by commission, auction or under the conditions of consignment, which
have not been sold at the time of importation;
3) goods imported by purchasing or sales agents which have not been sold at the time of importation;
4) goods imported but not purchased by a branch office of a company by agreement between thecompany and its branch office;
5) goods temporarily imported into Est onia under a commercial lease agreement;
6) goods and waste imported for destruction, the costs of destruction of which shall be borne by the
exporter of a foreign country.
§ 32.
Where the customs authorities have reason to doubt the accuracy and completeness of the data
declared on the customs declaration or of the additional documents accompanying the declaration
which have been supplied to the customs authorities, the customs authorities may request the supply
of additional information by the declarant, including documents or other proof.  The supply ofadditional information is requested in order to establish whether the declared value is the price
actually paid or payable for the imported goods which has been adjusted pursuant to §§ 10 and 11 of
the Act.
§ 33.
If, after the supply of additional information or if such information is not supplied, the customs
authorities have a justified reason to doubt the accuracy of the declared value, the customs authoritiesmay decide that the customs value of the imported goods cannot be determined according to the
transaction value method. Three days before making a final decision, the customs authorities shall
notify the declarant in writing of their doubts concerning the accuracy or completeness of the supplied
data or documents, after which the declarant is granted a possibility of response within ten days. The
customs authorities shall notify the declarant of their final decision together with the reasons inwriting pursuant to the valid procedure.
Division 3
Conditions for application of transaction va lue of identical and similar goods methodG/VAL/N/1/EST/1
Page 14
§ 34.
The adjustment of the transaction value of identical or similar goods which is the basis for
determination of the customs value of goods being valued shall be effected on the basis of such data
that clearly establishes the reasonableness and accuracy of the adjustment regardless of whether itleads to an increase or decrease in the value.  The customs authorities shall accept the seller’s price
lists or other documents containing prices referring to different commercial levels and quantities. In
the absence of such data, the customs value cannot be determined according to the transaction value
of identical or similar goods method.
§ 35.
Identical goods or similar goods do not include goods which incorporate development, artwork,
engineering, design work, and plans and sketches, necessary for the production of the goods, for
which no adjustment has been made under sub-clause 10 (1) 2) (d) of the Act because such elements
were undertaken in Estonia.
§ 36.
The identity or similarity of goods must be accepted by both the customs authorities and the declarant,
and the conditions provided for in § 4, subsections 5 (1) and (2) and 6 (1) and (2) of the Act shall be
met.
Division 4
Conditions for application of deductive value method
§ 37.
The unit price at which goods are sold in the greatest aggregate quantity is the price at which the
greatest quantity of goods is sold to persons who are not related to the persons from whom they buysuch goods at the first commercial level after application of importation.
Example 1 (concerning unit price)
Goods are sold according to the principle: the larg er the quantity purchased, the lower the unit price.
The seller has provided a price list and the following data concerning the sales and quantities sold:
Quantity  Unit price Number of sales Total quantity sold
1 to10 units 100 kroons 10 sales of 5 units
5 sales of 4 units 70
11 to 25 units 95 kroons 5 sales of 12 units 60
Over 25 units 90 kroons 1 sale of 30 units
1 sale of 50 units 80
The greatest aggregate quantity, sold at a unit price, is 80 units and the unit price in the greatest
aggregate quantity is 90 kroons based on the price list. Consequently, 90 kroons is the unit price in the
greatest aggregate quantity and forms the basis for determination of the customs value of the goods
being valued.
Example 2 (concerning unit price)
Various quantities are sold at various unit prices and with regard to this the following data is provided
to the customs authorities:
Quantity  Unit price
40 units 100 kroons30 units 90 kroons
15 units 100 kroons
50 units 95 kroons
25 units 105 kroons
35 units 90 kroonsG/VAL/N/1/EST/1
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5 units 100 kroons
In order to determine the greatest aggregate quantity, the quantities sold at the same unit price are
added up:
Total quantity sold Unit price
65 90 kroons
50 95 kroons
60 100 kroons
25 105 kroons
The greatest aggregate quantity of goods sold at the same unit price is 65 units and the unit price in
the greatest aggregate quantity which forms the ba sis for determination of the customs value of the
goods being valued is 90 kroons.
§ 38.
Any sale in Estonia to a person who supplies directly or indirectly free of charge or at reduced cost for
use in connection with the production and sale for export of the imported goods any of the goods
specified in clause 10 (1) 2) of the Act or provides any of the services specified in that section shall
not be taken into account in establishing the unit price.
§ 39.
If the data concerning the sale in Estonia of goods being valued is available to the customs authorities,
sales of identical or similar goods in the greatest  aggregate quantity in Estonia need not be used in
establishing the unit price. If data concerning the sale of goods being valued is not available to the
customs authorities, first the data concerning the sale of identical goods and thereafter that concerning
the sale of similar goods shall be used.
§ 40.
Upon making deductions from the price pursuant to subsection 7 (2) of the Act, profit and general
expenses shall be calculated as a total amount. General expenses are all direct and indirect costs of
marketing imported goods. The amount for profit and general expenses shall be determined on the
basis of information supplied by the declarant if it is consistent with the information concerning the
sale of imported goods of the same class or kind in Estonia. If the supplied information is inconsistentwith that concerning the sale of imported goods of the same class or kind in Estonia, the amount for
profit and general expenses shall be determined on the basis of other information available in Estonia.
§  41.
Upon determination of the customs value according to the deductive value method, goods imported
from the same country as the goods being valued or from any other country, which are most similar to
the goods being valued shall be deemed to be goods of the same class or kind.
§  42.
For the purposes of subsection 7 (3) of the Act, the earliest date shall be the date by which sales of
imported goods or of identical or similar imported goods are made in sufficient quantity to establish
the unit price.
§  43.
The deductions from the price specified in subsection 7 (4) of the Act (value added to imported goods
by processing) shall be based on truthful and quantifiable data.
§  44.
Where the goods being valued cannot be identified after processing, the customs value cannot be
determined pursuant to subsection 7 (4) of the Act.G/VAL/N/1/EST/1
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Division 5
Conditions for application of computed value method
§  45.
The cost of materials and fabrication or other processing employed in producing imported goods shall
be determined on the basis of information supplied to the customs authorities by the producer or on
behalf of the producer. Where information other than that supplied by or on behalf of the producer is
used for the purposes of determining a computed va lue, the customs authorities shall promptly inform
the declarant, if the latter so requests, of the source of such information, the data used and the
calculations based on such data.
§  46.
The cost of materials and fabrication or other processing employed in producing imported goods shall
include the cost elements set out in sub-clauses 10 (1) 1) b) and c) of the Act and the proportionately
apportioned value of the goods and services specified in clause 10 (1) 2) of the Act which the buyersupplies directly or indirectly for use in connection with the production of the imported goods.
The value of development, artwork, engineering, design work, and plans and sketches, necessary for
the production in Estonia of the goods specified in sub-clause 10 (1) 2) d) of the Act shall be
incorporated in the computed value only to the extent paid by the producer for the goods and services.
§  47.
General expenses are all direct and indirect costs incurred in connection with the production and sale
for export into Estonia of the imported goods and which have not been included in the computed
value pursuant to clause 8 (2) 1) of the Act.
§  48.
The amount for profit and general expenses shall be determined on the basis of information supplied
to the customs authorities by the producer of the exporting country or on behalf of the producer.  The
information must be consistent with the available information concerning goods of the same class or
kind, produced in the same country and sold for export to Estonia as the goods being valued. If the
supplied information is inconsistent with that concerning the sale of imported goods of the same class
or kind, the amount for profit and general expenses of the goods being valued may also be determinedon the basis of data other than that supplied by the producer or on behalf of the producer. Where such
information is used, the customs authorities shall promptly inform the declarant, if the latter so
requests, of the source of such information, the data used and the calculations based on such data.
§  49.
Upon determination of the customs value according to the computed value method, goods of the same
class or kind must be produced in the same country as the goods being valued.
Division 6
Conditions for application of additional method
§  50.
Where the customs value of imported goods cannot be determined under §§ 4-8 of the Act, it shall be
determined, on the basis of data available in Estonia, according to the additional method, using thecustoms valuation methods provided by the Act under the conditions set out in this division.
§  51.G/VAL/N/1/EST/1
Page 17
If the customs value can be determined according to the additional method using several methods set
out in the Act under the conditions specified in this division, the sequence of the methods provided by
the Act shall be taken as the basis.
§  52.
Where the customs value cannot be determined using the methods set out in the Act and under the
conditions specified in this division, a method not referred to in the Act may be used for determining
the customs value according to the additional method on the condition that the use thereof is not in
conflict with the provisions of subsection 9 (2) of the Act and international agreements.
§  53.
If, in principle, the conditions provided for in § 4 of the Act are observed upon determination of the
customs value of partly damaged goods, the following may be taken as the basis for determining the
customs value:
 1) the new price of the goods agreed by the buyer and the seller;
2) the price originally paid or payable which has been reduced based on an evaluation of an
independent expert accepted by the customs authorities and the declarant or by the expenses forimprovement or insurance of the goods.
§  54.
Where the transfer of goods under commercial lease conditions (operational lease) is not provided by
a commercial lease agreement, the customs value de termined according to the additional method shall
be based on the cost of the commercially leased goods as follows:
1) the acquisition cost in the case of new goods;
2) the previously reduced cost in the case of used goods.
The conditions provided for in §§ 10 and 11 of the Act shall be taken into account upon determination
of the customs value.
§  55.
Where the transfer of goods under commercial lease conditions (operational lease) is provided by a
commercial lease agreement, the customs value depends on the time of the call option. If the call
option takes place on the first month of the commercial lease period, the customs value shall be
determined based on the price of the call option, which, in the case of new goods, is the acquisition
cost and, in the case of used goods, is the previously reduced cost. Where the call option takes placefrom the second month of the commercial lease period up to the end of the period, the customs value
shall be determined based on redemption payments and the residual value of the goods. The
conditions provided for in §§ 10 and 11 of the Act shall also be taken into account upon determination
of the customs value.
Division 7
Elements of customs value
Sub-division 1
Commissions and brokerage, cost of containers and cost of packing
§  56.
A sales agent is a person who acts on orders from the seller (employer) on behalf of the sales agent or
the seller and who sells goods, seeks customers (buyers), collects orders and in some cases organises
the storage and delivery of goods. Sales commissions shall be paid to sales agents for the servicesprovided.
§  57.
A purchasing agent is a person who acts on orders from the buyer (employer) on behalf of the
purchasing agent or the buyer and who finds suppliers of goods, collects samples of goods and inG/VAL/N/1/EST/1
Page 18
some cases organises the insurance, transport, storage and delivery to the buyer of goods. Buying
commissions shall be paid to purchasing agents for the services provided.
§  58.
A broker is a person who acts either on behalf of th e buyer or seller or both and whose duty is to bring
together the parties to a transaction. Brokerage shall be paid to brokers for the services provided.
§  59.
Where the commission is paid by the seller, it has, as a rule, already been included in the invoice
submitted to the buyer for payment and thus has been added to the price of the goods. Where the
commission is paid by the buyer, the payment thereof is normally effected on the basis of a separate
invoice and the commission shall not be added to the actual price of the goods upon determination ofthe customs value using the transaction value of imported goods method pursuant to § 4 of the Act.
§  60.
Containers specified in sub-clause 10 (1) 1) b) of the Act are containers treated as being one with the
goods, packaging or any other containers which are delivered to the buyer together with the goods.
§  61.
Where containers referred to in sub-clause 10 (1) 1) b) of the Act are to be the subject of repeated
importations, their cost shall, at the request of the declarant, be apportioned proportionately in
accordance with generally accepted accounting principles.
§  62.
The cost of containers shall not be included in the actual price of the goods if it is declared in
accordance with the customs rules and is taxed separately from the goods.
Sub-division 2
Costs related to goods and services
§  63.
The value of tools specified in sub-clause 10 (1) 2) b) of the Act shall be added to the actual price of
the goods based on the value of the tools and the quantity of imported goods produced using the tools.
The value of the tools shall be apportioned to the quantity of imported goods on the basis of the
documents supplied to the customs authorities by the buyer. In the case of a new tool purchased from
a seller not related to him or her, the cost of the tool forms its value. If a tool has been produced by thebuyer or a person related to the buyer, its production costs form the value of the tool.
§  64.
If a tool specified in sub-clause 10 (1) 2) b) of the Act has been used by the buyer before it is supplied
regardless of whether the tool has been produced or purchase by the buyer, the original cost of
production or acquisition of the tool shall be adjusted accordingly.
§  65.
The materials specified in sub-clause 10 (1) 2) c) of the Act shall be consumed in the production of
the goods in full or almost in full and are not reflected in the goods obtained.
§  66.
For the purposes of sub-clause 10 (1) 2) d) of the Act, the cost of research and preliminary design
sketches shall not be included in the customs value.
§  67.G/VAL/N/1/EST/1
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Where the services specified in sub-clause 10 (1) 2) d) of the Act are provided by the buyer if the
services were purchased by the buyer, the purchase price of the services shall be added to the actual
price of the goods upon determination of the customs value. The amounts shall be determined on the
basis of the accounting records of the buyer.
Sub-division 3
Royalties and licence fees
§  68.
For the purposes of clause 10 (1) 3) of the Act, royalties and licence fees shall be taken to mean
payment for the use of rights relating:
1) to the manufacture of imported goods (patents, designs, models and manufacturing know-how);
2) to the sale for exportation of imported goods (trade marks and registered designs);
3) to the use or resale of imported goods (copyright or manufacturing processes inseparably embodiedin the imported goods).
§  69.
Where the customs value of imported goods is determined using the transaction value of imported
goods method, a royalty or licence fee shall be added to the actual price of the goods only when this
payment:
1) is related to the goods being valued;2) is specified as a condition of sale of the goods.
§  70.
The royalties and licence fees paid to a third party shall only be added to the actual price of the goods
if the seller or a person related to the seller requires the buyer to make that payment.
§  71.
Where imported goods are an ingredient or component of goods manufactured in Estonia, a royalty or
licence fee shall be added to the actual price of the goods only if the royalty or licence fee relates to
those imported goods. Where goods are imported in an unassembled state or only have to undergominor processing before resale, a royalty or licence fee shall be considered related to the imported
goods.
§  72.
If royalties and licence fees relate partly to imported goods and partly to ingredients or component
parts added to the goods after their importation, or to post-importation activities or services, the
royalties and licence fees shall be apportioned proportionately to the actual price of the goods on the
basis of objective and quantifiable data, in accordance with the provisions of  subsection 10 (3) of the
Act.
§  73.
A royalty or licence fee in respect of the right to use a trade mark is only to be added to the actual
price of the imported goods where:
1) the royalty or licence fee refers to imported goods which are resold in the same condition as
imported or which are subject only to minor processing after importation;
2) the goods are marketed under the trade mark, affixed before or after importation, for which the
royalty or licence fee shall be paid;3) the buyer is not free to obtain such goods from other suppliers unrelated to the seller.
§  74.
Where the method of calculation of the amount of a royalty or licence fee derives from the price of
imported goods, it may be assumed in the absence of evidence to the contrary that the payment of thatG/VAL/N/1/EST/1
Page 20
royalty or licence fee is related to the goods to be valued. Where the amount of a royalty or licence fee
does not depend on the price of imported goods, the royalty or licence fee shall be considered related
to the goods to be valued.
§  75.
In applying clause 10 (1) 3) of the Act, the country of residence or location of the recipient of the
payment of the royalty or licence fee shall not be a material consideration.
§  76.
Notwithstanding the provisions of clause 10 (1) 3) of the Act, the following shall not be added  to the
actual price of the goods upon determination of the customs value:
1) charges for the right to reproduce imported goods in Estonia;2) charges payable by the buyer for the right to market or resell the imported goods unless the charges
are a condition of sale of the imported goods for export into Estonia.
Sub-division 4
Proceeds of subsequent resale or use
§  77.
If a part of the payment made by the buyer to the seller forms the proceeds of the subsequent resale or
use of imported goods, the amount shall be added to the actual price of the goods regardless ofwhether or not the payment is a condition of sale in the contract for the purchase or sale of the goods.
Sub-division 5
Customs value of carrier media
§  78.
Notwithstanding the provisions of §§ 4-11 of the Act, in determining the customs value of imported
carrier media bearing data and instructions for use in data processing equipment (hereinafter carrier
media), only the cost or value of the carrier medium itself shall be taken into account. The customsvalue of carrier media shall not include the cost or va lue of the data or instructions, provided that such
cost or value can be distinguished from the cost or value of the carrier medium in question. The
customs value of a carrier medium is calculated by adding up the cost or value of the carrier medium,
the transport costs and loading and handling charge s and the cost of packing associated with the
transport.
§  79.
In the cases specified in § 78, carrier medium shall not be taken to include integrated circuits,
semiconductors and similar devices or articles incorporating such circuits or devices. Data or
instructions shall not be taken to include sound, cinematographic or video recordings.
Sub-division 6
Transport costs
§  80.
For the purposes of clause 10 (2) 1) and subsection 10 (5) of the Act, transport costs are all direct and
indirect costs incurred in bringing goods into Estonia and in road, rail, air and sea transport related to
the actual transhipment thereof. Transport costs shall be included in the customs value based on the
supply conditions established as a condition of sale.
§  81.G/VAL/N/1/EST/1
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The value of large containers, pallets, frames or other means used for transportation shall be included
in the customs value as transport costs if such means are not declared separately from the goods in
accordance with the customs rules. Indirect transport costs are costs of business travel,
accommodation, meals and other similar costs if they are incurred in connection with the transport of
imported goods into Estonia.
§  82.
For the purposes of clause 10 (2) 2) of the Act, loading, unloading and handling charges associated
with the transport are the costs of loading or unloading imported goods and of activities of or related
to the actual transfer of the goods.
§  83.
Where goods are stored in a foreign country after the purchase but before the export into Estonia of
the goods, storage costs shall not be included in the customs value.
§  84.
Costs relating to the occasional storage of goods which are incurred in the transport of the goods to
the point of entry into the customs territory shall be  considered handling charges associated with the
transport of the goods and shall be included in the customs value pursuant to clause 10 (2) 2) of the
Act.
§  85.
For the purposes of clause 10 (2) 3) of the Act, the cost of insurance is the cost incurred upon the
transport of goods into Estonia in insuring the goods upon their carriage, loading and unloading, and
handling. The cost of insurance shall not be included in the customs value after crossing of the
customs border if such cost can be distinguished from other general costs of insurance at the time of
application of importation. Where one insurance contract covers several transactions or the contractalso covers other insurable objects in addition to imported goods, the cost of insurance shall be
apportioned proportionately to the number and cost of transactions.
§  86.
Where goods are carried by the same mode of transport to a point beyond the place of entry into the
customs territory, and data is supplied to the cust oms authorities concerning the transport costs in the
customs territory, such costs shall not be included in the customs value pursuant to subsection 10 (5)of the Act. Unless evidence is produced to the customs authorities concerning the amount of the cost
of transport in the customs territory, transport costs shall be apportioned in proportion to the distance
covered outside and inside the customs territory.
§  87.
Where transport is free or provided by the buyer, transport costs to the place of entry into the customs
territory shall be calculated on the basis of the average transport tariff applied for the same modes of
transport or on the basis of an accounting document supplied by the person to the customs authorities
and shall be included in the customs value.
§  88.
All postal charges levied up to the place of destination in respect of goods sent by post shall be
included in the customs value of these goods.
Division 8
Cost elements not included in customs value
§  89.G/VAL/N/1/EST/1
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The following costs are not included in the customs value provided that they can be distinguished
from the actual price of the imported goods:
1) transport costs and loading, unloading and handling charges and cost of insurance associated with
the transport in the customs territory of Estonia;
2) charges for assembly, erection, maintenance or technical assistance if the costs were incurredduring the provision of services after importation or also before importation as part of the installation
or erection of industrial plant, machinery or equipment or other such goods;
3) interest specified in a contract entered into by the buyer which is connected with the purchase of
imported goods pursuant to §  11 of the Act;
4) charges for the right to reproduce imported goods in Estonia;
5) buying commissions;
6) import duties payable in Estonia, customs clearance costs and other costs associated with theimport and sale of goods in Estonia;
7) dividends and other payments made by the buyer to the seller which are not directly related to
imported goods.
Chapter 2
Value declarations and information supplied upon declaration
§  90.
A value declaration is a document which is presented to the customs authorities for determination of
the customs value of goods carried across the Estonian customs border. A value declaration shall be
made upon the acceptance of a goods declaration together with the goods declaration.
§  91.
A value declaration shall be made to the customs authorities by the declarant who is in possession of
the information necessary for the completion of the declaration. A declarant is a person registered in
Estonia who is a recipient of goods or a customs agent.
§  92.
A value declaration shall be signed by the declarant or a person authorised by him or her in writing.
§  93.
The declarant and the person on whose behalf the declaration was made shall be responsible for:
1) the accuracy and completeness of the particulars given in the declaration and for the authenticity of
the documents supplied in proof of the particulars;2) the supply of any additional information or document necessary to establish the customs value of
the goods. The additional information or document need not be supplied together with value
declaration, but if necessary it shall be made available to the customs authorities.
§  94.
A value declaration shall be drawn up on the value declaration form given in Annex 1 to this
Regulation.  If the customs value of more than three numerical codes of goods is declared, theadditional sheets given in Annex 2 to this Regulation shall be used which form an annex to the value
declaration.  A value declaration shall be made in two copies of which the first shall be retained by the
customs authority which endorsed the goods declaration and the other copy shall be kept by the
declarant.
§  95.
The customs authorities may waive the requirement of a declaration on the form referred to in § 94 of
this Regulation where the customs value of the goods is not determined using the transaction value of
imported goods method. In such cases, the declarant shall furnish or cause to be furnished to the
customs authorities such other information as may be requested for the purposes of determining theG/VAL/N/1/EST/1
Page 23
customs value using another method provided by the Act. Information shall be supplied in such form
and manner as prescribed by the customs authorities.
§  96.
The information supplied by the declarant to the customs authorities for determination of the customs
value shall be based on accounting which is consistent with generally accepted accounting practices.
In determining the customs value, the customs auth orities may use information, available in Estonia,
prepared in a foreign country on the basis of internationally recognised accounting and reporting
principles.
§  97.
After endorsing a goods declaration, a customs official shall indicate the number and date of
endorsement of the goods declaration on both copies of the value declaration and shall confirm this
with the impression of his or her personal seal and signature.
§  98.
The customs authorities shall not require the making of a value declaration:
(1) where the customs value of the imported goods does not exceed 100.000 kroons, provided that
they do not constitute split or multiple consignments from the same consignor to the same consignee;
2) where the person imports goods from the quantity and nature of which it is evident that the
importation involved is of a non-commercial nature;
3) the import duties are not chargeable on the goods brought into the customs territory;4) in the case of continuing traffic in goods supplied by the same seller to the buyer.
§  99.
In the case of continuing traffic in goods supplied by the same seller to the same buyer, the declarant
may request from the customs authorities of the declarant’s location an authorisation to lodge, insteadof the value declaration, a summary value declaration (hereinafter summary declaration) given in
Annex 3 to this Regulation, provided that the buyer and seller are not related as defined by the Act.
§  100.
A summary declaration shall be made in two copies of which the first shall be retained by the customs
authority which endorsed the goods declaration and the other copy shall be kept by the declarant.
§  101.
The summary declaration shall be registered with the customs authorities of the location of the
declarant or, as authorised by the customs authorities of the location of the declarant, with the customs
authorities of the place of business of the declarant for the period of validity of one year. Upon the
expiry of the period of validity or a change in the circumstances of the transaction, the declarant shalllodge a new value declaration and request a new authorisation for making a summary declaration.
§  102.
The declarant shall lodge a summary declaration for acceptance together with the goods declaration.
The declarant shall indicate the name and address of the seller and the number of the contract forpurchase and sale in the summary declaration register. After accepting and endorsing the goods
declaration and value declaration, the customs official shall indicate the number of acceptance of the
goods declaration in the summary declaration register. The customs official shall indicate on the
goods declaration the number of registration of the summary declaration with the customs authorities.
§  103.
Together with a value declaration or summary declaration, the corresponding invoice and other
additional documents shall be submitted to the cust oms authorities. The invoice or a copy thereof
endorsed by the customs authorities shall be kept together with the goods declaration.G/VAL/N/1/EST/1
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§  104.
No erasures or alterations may be made in the data declared on the value declaration. Alterations on
the declaration may be made by the declarant or a customs official by crossing out the incorrect
particulars and adding new ones. The person who made an alteration shall confirm the alteration by
his or her signature; the customs official shall add his or her signature, the impression of his or herpersonal seal and the date of making the alteration.
§  105.
 Where computerised systems are used for making a goods declaration, or where a simplified
clearance procedure applies to the goods, the customs authorities may authorise variations in the form
of presentation of data required for the determination of customs value.
§  106.
In determining the customs value of imported goods , the customs authorities shall, in co-operation
with or without the importer, inspect the accuracy and completeness of any document, declaration or
other information supplied. The customs authorities may temporarily use an incompletely prepared
document if the information in the document is necessary for the customs authorities for
establishment of the circumstances surrounding the transaction.
§  107.
A customs official is required to demand that the declarant supply documents necessary for
determination of the customs value and to examine the accuracy, completeness and authenticity of thesupplied documents. Failure to comply with the requirement shall be deemed to be the wrongful non-
performance or unsatisfactory performance of duties as defined by the Public Service Act (RT I 1995,
50, 764; 1999, 7, 112).
§  108.
Information concerning the making of a value declaration and summary declaration shall be available
at the Customs Board.
Chapter 3
Implementing Provisions
§  109.
To repeal Regulation No. 4 of the Minister of Finance of 11 January 1996 (RTL 1996, 13, 97)
“Approval of the Procedure for Declaration, De termination and Adjustment of Customs Value”.
§  110.
To repeal Regulation No. 161 of the Minister  of Finance of 29 October 1993 “Conversion into
Estonian Kroons of Cost of Goods Imported into the Republic of Estonia Using Foreign Currency”.
§  111.
This Regulation enters into force on 1 May 2000.
Siim Kallas
Minister
Aare Järvan
Secretary GeneralG/VAL/N/1/EST/1
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ANNEX 1
CUSTOMS VALUE DECLARATION
1 NAME AND ADRESS OF SELLER NOTES BY CUSTOMS AUTHORITY
2 (a) NAME AND ADDRESS/Reg. No. OF BUYER 2 (b) NAME AND ADDRESS/Reg. No. OF
DECLARANT
NOTE 3 Condition of supply
The person who has signed the value declaration shall be
responsible
for the accuracy and completeness of the data declared, for
the4 Invoice number and date
authenticity of the documents supplied, and for the supply of
any additional
information or documents necessary for the determination of
the customs value.5 Contract number and date
6 Decisions of customs authority concerning Boxes 7-9
7(a) Are the seller and the buyer related?  YES       NO
If the answer is NO, continue with Box 8.
(b)  Did the relationship influence the price of goods?                                                       YES       NO
(c)  Does the translation value of the imported goods closely
approximate to one of the following values:
1)  the transaction value of goods in sales of identical or
similar goods exported into Estonia to the buyer unrelated
                 to the seller;
2)  the customs value of identical or similar goods determined
                 according to the deductive value method;
3)  the customs value of identical or similar goods determined
                 according to the computed value method.                                                             YES       NO
If the answer YES, give the particulars:
_______________________________________________________________________8 (a) Are there any restrictions established for the buyer in the disposal                                  YES       NO
           or use of the goods other than those which:          - arise from the legislation valid in Estonia;
          - limit the area in which goods may resold;
          - do not substantially affect the value of goods?
(b)  Can the sale or price of the goods be associated with any condition                              YES       NO
            due to which the value of the imported goods cannot be determined?
Specify the nature the restrictions or conditions:
If the value of the restriction or condition is quantifiable, indicate the amount in Box 11(b)._______________________________________________________________________G/VAL/N/1/EST/1
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9 (a) Is the buyer required to pay directly a royalty or                                                              YES       NO
         license fee in connection with the imported goods as a condition
         of sale prescribed in the contract of purchase and sale of the goods?
(b)  Does the seller derive direct or indirect benefit from the                                                 YES       NO
         subsequent sale or use of the imported goods?
If the answer to 9 (a) or 9 (b) is YES, indicate the conditions of payment or benefit;
enter the quantified value in boxes 15 and 16 if possible.
NOTE on  BOX 710 (a) Number of
additional sheets
   of Value Declaration(Form DV1 Annex)
PERSONS ARE RELATED if:
1)  they are officers of one another´s enterprises;
2)  on the basis of a contract for joint activity, they undertake to act towards a
common objective;
3)  they are employer and employee;
4)  both of them own, control or hold directly or indirectly 5 per cent or mor e
of the votes shares of the other determined by the person;
5)  one controls directly or indirectly the other;
6)  both of them are directly or indirectly controlled by a third person;
7)  together they directly or indirectly control a third person;
8)  they are spouses, ascendants or descendants, sisters, brothers or thei r
descendants, ascendants or descendants by marriage, or sisters or brothers
of the spouse.10 (b) Name and signature
of declarant, date.G/VAL/N/1/EST/1
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ANNEX 2
SUMMARY CUSTOMS VALUE DECLARATION
1 NAME AND ADRESS OF SELLER NOTES BY CUSTOMS AUTHORITY
2 (a) NAME AND ADDRESS/Reg. No. OF DECLARANT
Registration number with customs authority
3  Are there any restrictions established for the buyer in the disposal or
     use of the goods other than those which:
a)  arise from the legislation valid in Estonia;                                                                             YES       NO
b)  limit the area in which the goods may be resold;                                                                   YES       NO
    c)  do not substantially affect the value of the goods?                                                                  YES       NO
4  Can the sale or price of the goods be associated with any condition due
    to which the value of the imported goods cannot be determined?                                                YES       NO
5  Does the seller derive direct or indirect benefit from the subsequent
    sale or use of the imported goods?                                                                                                YES       NO
6  Are the seller and the buyer related?                                                                                             YES       NO
7  Has any of the costs below been incurred by the buyer
   and is not included in the actual price of the goods:
a)  commissions and brokerage, except buying commissions;                                                   YES       NO
b)  costs of containers treated as being one with the goods in accordance
          with the classifications rules of the Estonian Nomenclature of Goods;                                 YES       NO
c)  cost of packing whether for labours or materials?                                                                 YES       NO
8  Has the buyer supplied any goods or services below in connection with the
    production and sale for export of the imported goods?
a)  materials, parts and other components incorporated in the goods;                                        YES       NO
b)  tools, dies, moulds and other similar items used in the production of the goods;                 YES       NO
c)  materials used in the production of the goods;                                                                      YES       NO
d)  development, artwork, engineering, design work and plans and sketches
           undertaken outside Estonia for the production of the goods?                                               YES       NO
9  Is the buyer required to pay directly or indirectly a royalty or license fee in connection
    with the imported goods as a condition of sale prescribed of purchase and sale of the goods?   YES       NOG/VAL/N/1/EST/1
Page 28
NOTE ON BOX 6
PERSONS ARE RELATED if:
1)  they are officers of one another´s enterprises;
2)  on the basis of a contract for joint activity, they undertake to act towards a
common objective;
3)  they are employer and employee;
4)  both of them own, control or hold directly or indirectly 5 per cent or more
of the votes determined by the shares of the other person;
5)  one controls directly or indirectly the other;
6)  both of them are directly or indirectly controlled by a third person;
7)  together they directly or indirectly control a third person;
8)  they are spouses, ascendants or descendants, sisters, brothers or thei r
descendants, ascendants or descendants by marriage, or sisters or brothers
of the spouse.10 Name and signature of
declarant, date.G/VAL/N/1/EST/1
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ANNEX 3
SUMMARY CUSTOMS VALUE DECLARATION REGISTER
No. Goods declaration No. Name and address of seller Contract No. and dateG/VAL/N/1/EST/1
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ANNEX 4
NOTES BY CUSTOMS AUTHORITY
NOTES BY CUSTOMS AUTHORITY Group of
goodsGroup of
goodsGroup of
goods
A.11 (a) Price of the goods in the currency indicated on the
invoice……………………………………………………
Bases for
calculations(b)  Indirect payments, see Box 8 (b)…………………
           Currency rate
12 Part A Total …………………………………………..
B.13  Costs incurred by the buyer:
(a)  commissions, except buying commissions……….
Additions
to the actual(b)  brokerage ………………………………………..
price of the
goods, the(c)  costs of containers and cost of packing ………….
cost of the
elements of
the customs
value which
is notincluded in14 The proportionately apportioned value of goods and
services if the buyer supplied the goods or services free of
charge or at reduced cost in connection with the
production and sale for export of the imported goods:
(a) materials, parts or other components incorporated inthe goods….…………………………………………...
Part A (b)n tools, dies, moulds and  other similar items used in
the production of the goods……………………………….
(c) materials used in the production of the goods……
(d)  development, artwork, engineering, design work,
and plans and sketches, undertaken outside Estonia
for the production of the goods..…………………
15 Royalties and license fees, see Box 9 (a) …………….
16 Proceeds from the resale, distribution or use of goodsreceived by the seller, see Box (b)………………………
17 Costs of transporting goods…………………………..     (point of entry into the customs territory of Estonia)
      (a) cost of transport .……………………………….
      (b) loading, unloading and handling charges
associated with the transport
(c)  cost of insurance ……………………………….
18 Part B total ………………………………………….
C.19 Cost of transport in the customs territory of Estonia ..G/VAL/N/1/EST/1
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Deductions
from the
actual price20 Charges for assembly, erection, maintenance or
technical assistance after importation …………………..
of goods 21 Taxes payable in Estonia ……………………………..
22 Customs clearance costs and other costs of conveyance
of the goods  in Estonia …………………………………
23 Part C total ……………………………………………
24 CUSTOMS VALUE DECLARED = A + B - C …………………………
If costs specified in Parts B and C were made in a foreign currency, the cost element (Box number), amount in the
foreign currency and the exchange rate shall be indicated below:
Box number                                                                    Value                                                                Exchange rate
__________