. /.   WORLD TRADE  
ORGANIZATION  G/TBT/N/EST/2 
14 June 2006 
 (06-2882) 
Committee on Technical Barriers to Trade Original:   English 
  
 
NOTIFICATION 
 
The following notification is being circ ulated in accordance with Article 10.6. 
 
1. Member to Agreement notifying:   ESTONIA
 
If applicable, name of local government involved (Articles 3.2 and 7.2):         
2. Agency responsible:         
Name and address (including telephone and fax numbers, e-mail and web-site 
addresses, if available) of  agency or authority designated to handle comments 
regarding the notification shall be  indicated if different from above:    
Economic Affairs and Communications 
Tel:  (+372) 625 6405 Fax:  (+372) 631 3029 E-mail:  el.teavitamine@mkm.ee
 
Website:  www.mkm.ee  
3. Notified under Article 2.9.2 [  X ], 2.10.1 [   ], 5.6.2 [   ], 5.7.1 [   ], other:         
4. Products covered (HS or CCCN where applicable, otherwise national tariff heading.  
ICS numbers may be provided in  addition, where applicable):   Labelling (alcohol) 
5. Title, number of pages and lang uage(s) of the notified document:    
1.  Draft Act amending the Alcohol, Tobacco and Fuel Excise Duty Act (4 pages, in 
Estonian). 
2.  Draft regulation of the Minister of Finance under the draft Act:  "Design of alcohol 
revenue stamps, the procedure for issue of reve nue stamps and their return and the form of 
the delivery note for revenue stamps and the pr ocedure for its completion" (4 pages, in 
Estonian). 
6. Description of content:    
The draft Act lays down the revenue stamping obligation of strong alcohol.  Strong alcohol, 
the ethanol content of which exceeds 22 per cent by volume and which are bottled in sales 
packaging with a volume above 0.2 litres, or for which the excise duty amount exceeds 
10 kroons per alcohol in sales packaging, must  be marked with revenue stamps.  Alcohol 
must be marked with revenue stamps upon import or upon dispatch from the excise warehouse, if the alcohol is not subject to exemption from excise duty or excise suspension 
arrangement.  Alcohol must also be equi pped with revenue stamps upon delivery by 
registered trader in Estonia or by person, who transfer alcohol from free circulation of 
another member State into Estonia.  Revenue st amps must be affixed to the closure of the 
sales packaging or another location on th e sales packaging approved by the Tax and G/TBT/N/EST/2 
Page 2  
 
  Customs Board.  Revenue stamps may be affixe d to alcohol in foreign states as well as in 
Estonia.  In Estonia, revenue stamps may onl y be affixed in an excise warehouse, a customs 
warehouse or at the place of activity of the re gistered trader.  The Tax and Customs Board 
issues revenue stamps at the latest on the 25th day of the date when they were ordered. Revenue stamps may be ordered by a pers on, who holds an excise warehouse activity 
licence or an activity license of a registered tr ader or a person with a notation regarding the 
import or wholesale of alcohol in the register of economic activities.  Revenue stamps are stickers, which can easily be affixed on  the closure of the sales packaging. 
 The draft regulation lays down the design of re venue stamps and matte rs related to their 
issue.  Revenue stamps are received from the ta x authority within 25 days of the date when 
they were ordered.  The draft regulation lays  down the data to be communicated to the tax 
authority when revenue stamps are ordered. Revenue stamps are issued with the delivery 
note of revenue stamps, the form of which is  laid down by the same regulation.  The 
delivery note of revenue stamps is formalised in  two copies, one of which shall be given to 
the tax authority and the other to the person who orders the revenue stamps. 
7. Objective and rationale, including the na ture of urgent problems where applicable:  
The aim of revenue stamping is to prevent the sale of illegal alcohol through legal channels. 
The draft regulation is established under § 491 (15) of the Draft Act amending the Alcohol, 
Tobacco and Fuel Excise Duty Act. 
8. Relevant documents:   The Alcohol, Tobacco and Fuel Excise Dury Act 
9. Proposed date of adoption:   
Proposed date of entry into force:   }Date of entry into force of the Draft Act is 
open.  It depends on proceeding time of notification adressed for the EU enterpreneurs and also in the Parliament of Estonia. 
10. Final date for comments:   60 days from the day of notification 
11. Texts available from:  National enquiry point [  X ] or address, telephone and fax 
numbers, e-mail and web-site addresses, if available of the other body: