Beginning from 1 July 2026 all parcels – purchases from online stores as well as gifts from other natural persons – arriving from outside of the European Union need to be declared regardless of their value.

A parcel sent from one private person to another is considered a gift. Gifts are taxed depending on the value of the gift:

Gift shipments which cost up to 45 euros are exempt from value added tax, unless the shipment includes excise goods.

In the case of gift shipments which cost more than 45 euros, value added tax and customs duties are added.

Please note! In addition to value added tax, customs duties must also be taken into consideration in the case of gift shipments with a value of more than 45 euros. A service fee of 20 euros applies to these shipments, as they require the involvement of a customs agent.

For gift shipments of private persons which cost 45–700 euros, a uniform customs duty rate of 2.5% can be used.

For gift shipments of private persons of more than 700 euros, please check the customs duty rate according to the corresponding commodity code for each commodity in the Estonian Master Tariff System.