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Destinations · European Union

Exporting to Estonia

What Estonia imports from outside the European Union, line by line, with the label language, its excise duties and what changes on the next 1 January.

Estonia is one of the five EU Member States that import most from outside the Union in 118 lines of the 9,579 lines of the Combined Nomenclature with Eurostat data in 2025, and the first in 21. On 1 January 2027 the EU-Mercosur Agreement lowers the duty for Argentina on 51 lines of them.

  • 118lines where it is one of the five EU countries that import most from outside
  • 21where it is first of the 27
  • €1,126 millionimported from outside the Union in those lines in 2025

The duty, the quota and the rule of origin are the same in all 27 Member States. What changes from one country to another is who buys what, the label language, VAT and excise duties.

What Estonia imports from outside the Union

The Combined Nomenclature lines where Estonia is one of the five EU Member States that import most from outside the Union (Eurostat, 2025), by sector of the guides. Each group shows the largest ones; the rest are in the guide or the chapter.

Eurostat counts an import in the country that declares it, which is not always where it is consumed, because the ports of the Netherlands and Belgium receive goods for the whole Union.

  • Oil and gas · 1 line · €40.9 million
    1. 2710 12 25Petroleum oils and oils obtained from bituminous minerals › Special spirits › Other€40.9 million · 5th of the 27 · on 1 January it goes from 3.7% to 2.8%

    See the sector guide

  • Steel and ferro-alloys · 8 lines · €35.0 million
    1. 7306 61 99Other tubes › With a wall thickness exceeding 2 mm€28.1 million · 5th of the 27
    2. 7219 90 80Flat-rolled products of stainless steel › Other€3.8 million · 3rd of the 27
    3. 7217 10 31Wire of iron or non-alloy steel › Containing indentations, ribs, grooves or other…€2.0 million · 3rd of the 27
    4. 7202 99 10Ferro-phosphorus€294,893 · 4th of the 27
    5. 7302 10 22Rail clips › Of a weight per metre of 36 kg or more€282,049 · 4th of the 27

    See the sector guide

  • Fish and seafood · 12 lines · €15.8 million · first in 1
    1. 0302 11 20Fish › Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more…€6.7 million · 3rd of the 27
    2. 0305 59 85Fish › Dried fish, other than edible fish offal, whether or not salted but not smoked€2.5 million · 3rd of the 27
    3. 0304 49 10Fish fillets and other fish meat › Freshwater fish€2.3 million · 2nd of the 27
    4. 0304 94 90Fish fillets and other fish meat › Alaska Pollock (Theragra chalcogramma) › Other€2.1 million · 5th of the 27
    5. 1604 19 92Prepared or preserved fish › Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)€1.3 million · 5th of the 27 · on 1 January it goes from 16% to 12%

    See the sector guide

  • Leather · 2 lines · €12.9 million
    1. 4202 91 80Trunks › With outer surface of leather or of composition leather › Other€12.5 million · 4th of the 27
    2. 4107 11 11Leather further prepared after tanning or crusting › Boxcalf€460,836 · 5th of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the sector guide

  • Hormones, vaccines and medicines · 1 line · €681,798
    1. 3003 49 00Medicaments consisting of two… › Other, containing alkaloids or derivatives thereof€681,798 · 3rd of the 27

    See the sector guide

  • Animal feed · 1 line · €509,894
    1. 2302 10 90Bran › Of maize (corn) › Other€509,894 · 2nd of the 27 · on 1 January it goes from €80.9/t to €72.8/t

    See the sector guide

  • Wine · 2 lines · €217,979 · first in 1
    1. 2204 22 94Wine with a protected designation of origin or a protected geographical indication€125,926 · 2nd of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl
    2. 2204 22 93Wine of fresh grapes › White€92,053 · 1st of the 27 · on 1 January it goes from €7.92/hl to €5.94/hl

    See the sector guide

  • Tobacco · 1 line · €190,237 · first in 1
    1. 2404 19 10Containing tobacco substitutes€190,237 · 1st of the 27 · on 1 January it goes from 14.5% to 12.4%

    See the sector guide

  • Dairy · 1 line · €61,694 · first in 1
    1. 0404 90 83Whey › Exceeding 1,5 % but not exceeding 27 %€61,694 · 1st of the 27

    See the sector guide

  • Cereals · 1 line · €26,220 · first in 1
    1. 1006 20 19Rice › Parboiled › Other€26,220 · 1st of the 27

    See the sector guide

  • Wool · 1 line · €25,787
    1. 5102 19 30Fine or coarse animal hair › Of alpaca, llama or vicuna€25,787 · 5th of the 27

    See the sector guide

  • Beef · 1 line · €19,497
    1. 0206 22 00Edible offal of bovine animals › Livers€19,497 · 5th of the 27

    See the sector guide

The rest of the nomenclature, by chapter · 86 lines

The lines that belong to no sector of the guides.

  • Chapter 71 · Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin · 2 lines · €376.7 million
    1. 7108 12 00Gold › Other unwrought forms€343.9 million · 5th of the 27
    2. 7118 90 00Coin › Other€32.8 million · 4th of the 27

    See the chapter

  • Chapter 93 · Arms and ammunition; parts and accessories thereof · 4 lines · €245.5 million
    1. 9306 90 10Bombs › For military purposes€181.5 million · 3rd of the 27
    2. 9301 20 00Military weapons › Rocket launchers; flame-throwers; grenade launchers; torpedo tubes…€47.5 million · 2nd of the 27
    3. 9301 10 00Military weapons › Artillery weapons (for example, guns, howitzers and mortars)€16.2 million · 3rd of the 27

    See the chapter

  • Chapter 87 · Vehicles other than railway or tramway rolling stock, and parts and accessories thereof · 7 lines · €207.6 million
    1. 8710 00 00Tanks and other armoured fighting vehicles, motorised, whether or not fitted…€176.2 million · 2nd of the 27
    2. 8704 23 99Motor vehicles for the transport of goods › Used€21.7 million · 3rd of the 27 · on 1 January it goes from 19.9% to 17.9%
    3. 8701 21 90Tractors › Used€9.1 million · 4th of the 27 · on 1 January it goes from 14.5% to 13%

    See the chapter

  • Chapter 28 · Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes · 6 lines · €39.9 million · first in 3
    1. 2825 90 85Hydrazine and hydroxylamine and their inorganic salts › Other€24.4 million · 3rd of the 27 · on 1 January it goes from 4.4% to 3.3%
    2. 2846 10 00Compounds › Cerium compounds€10.8 million · 1st of the 27
    3. 2846 90 60Compounds of gadolinium, terbium or dysprosium€1.9 million · 4th of the 27

    See the chapter

  • Chapter 12 · Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder · 3 lines · €28.8 million
    1. 1204 00 90Linseed › Other€28.2 million · 4th of the 27
    2. 1207 99 91Other oil seeds and oleaginous fruits › Hemp seeds€517,452 · 5th of the 27
    3. 1213 00 00Cereal straw and husks, unprepared, whether or not chopped, ground, pressed…€78,074 · 5th of the 27

    See the chapter

  • Chapter 27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes · 1 line · €26.0 million
    1. 2707 50 00Other aromatic hydrocarbon mixtures of which 65 % or more by volume distils at 250 °C by…€26.0 million · 4th of the 27

    See the chapter

  • Chapter 81 · Other base metals; cermets; articles thereof · 5 lines · €21.2 million
    1. 8108 20 00Titanium and articles thereof › Unwrought titanium; powders€11.2 million · 5th of the 27 · on 1 January it goes from 4.3% to 3.7%
    2. 8108 30 00Titanium and articles thereof › Waste and scrap€9.4 million · 2nd of the 27 · on 1 January it goes from 4.3% to 3.7%
    3. 8103 30 00Tantalum and articles thereof › Waste and scrap€360,986 · 4th of the 27

    See the chapter

  • Chapter 15 · Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes · 1 line · €11.7 million · first in 1
    1. 1514 19 90Rape › Low-erucic-acid rape or colza oil and its fractions › Other€11.7 million · 1st of the 27 · on 1 January it goes from 7.6% to 5.7%

    See the chapter

  • Chapter 62 · Articles of apparel and clothing accessories, not knitted or crocheted · 1 line · €11.1 million · first in 1
    1. 6217 90 00Parts€11.1 million · 1st of the 27 · on 1 January it goes from 10.6% to 9.3%

    See the chapter

  • Chapter 44 · Wood and articles of wood; wood charcoal · 8 lines · €9.3 million · first in 2
    1. 4407 95 99Wood sawn or chipped lengthwise › Of ash (Fraxinus spp.) › Other€5.7 million · 1st of the 27
    2. 4407 96 99Wood sawn or chipped lengthwise › Of birch (Betula spp.) › Other€2.4 million · 1st of the 27
    3. 4407 11 10Wood sawn or chipped lengthwise › End-jointed, whether or not planed or sanded€501,308 · 4th of the 27

    See the chapter

  • Chapter 18 · Cocoa and cocoa preparations · 1 line · €9.2 million
    1. 1803 20 00Cocoa paste › Wholly or partly defatted€9.2 million · 5th of the 27 · on 1 January it goes from 8.7% to 7.8%

    See the chapter

  • Chapter 52 · Cotton · 1 line · €6.7 million
    1. 5201 00 10Cotton › Rendered absorbent or bleached€6.7 million · 5th of the 27

    See the chapter

  • Chapter 55 · Man-made staple fibres · 4 lines · €4.7 million · first in 2
    1. 5515 12 10Other woven fabrics of synthetic staple fibres › Unbleached or bleached€3.0 million · 5th of the 27 · on 1 January it goes from 7.1% to 6.2%
    2. 5515 19 10Other woven fabrics of synthetic staple fibres › Unbleached or bleached€807,486 · 1st of the 27 · on 1 January it goes from 7.1% to 6.2%
    3. 5515 19 30Other woven fabrics of synthetic staple fibres › Printed€796,235 · 1st of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 38 · Miscellaneous chemical products · 1 line · €3.8 million
    1. 3811 11 10Anti-knock preparations › Based on tetraethyl-lead€3.8 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 53 · Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn · 1 line · €3.8 million
    1. 5309 11 90Woven fabrics of flax › Bleached€3.8 million · 4th of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 23 · Residues and waste from the food industries; prepared animal fodder · 1 line · €3.4 million · first in 1
    1. 2306 49 00Oilcake and other solid residues › Of rape or colza seeds › Other€3.4 million · 1st of the 27

    See the chapter

  • Chapter 36 · Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations · 1 line · €3.3 million
    1. 3604 90 00Fireworks › Other€3.3 million · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 29 · Organic chemicals · 18 lines · €1.9 million · first in 6
    1. 2941 20 30Antibiotics › Dihydrostreptomycin, its salts, esters and hydrates€1.8 million · 2nd of the 27 · on 1 January it goes from 4.2% to 3.1%
    2. 2933 19 10Heterocyclic compounds with nitrogen hetero-atom only › Phenylbutazone (INN)€81,366 · 5th of the 27
    3. 2931 41 00Other organo-inorganic compounds › Dimethyl methylphosphonate€12,096 · 2nd of the 27 · on 1 January it goes from 5.2% to 3.9%

    See the chapter

  • Chapter 86 · Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds · 2 lines · €1.3 million
    1. 8606 30 00Railway or tramway goods vans and wagons › Self-discharging vans and wagons, other than…€1.2 million · 2nd of the 27
    2. 8603 90 00Self-propelled railway or tramway coaches › Other€68,630 · 5th of the 27

    See the chapter

  • Chapter 59 · Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use · 1 line · €638,315
    1. 5906 91 00Rubberised textile fabrics › Knitted or crocheted€638,315 · 3rd of the 27 · on 1 January it goes from 5.7% to 5%

    See the chapter

  • Chapter 22 · Beverages, spirits and vinegar · 1 line · €599,931
    1. 2208 20 18Spirits › Brandy or Weinbrand › Other€599,931 · 5th of the 27

    See the chapter

  • Chapter 54 · Man-made filaments; strip and the like of man-made textile materials · 1 line · €581,788
    1. 5408 21 00Woven fabrics of artificial filament yarn › Unbleached or bleached€581,788 · 5th of the 27 · on 1 January it goes from 7.1% to 6.2%

    See the chapter

  • Chapter 70 · Glass and glassware · 1 line · €443,943
    1. 7004 90 80Drawn glass and blown glass › Other glass › Other€443,943 · 2nd of the 27

    See the chapter

  • Chapter 84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof · 1 line · €399,505
    1. 8426 91 10Ships' derricks › Hydraulic cranes designed for the loading and unloading of the vehicle€399,505 · 5th of the 27

    See the chapter

  • Chapter 68 · Articles of stone, plaster, cement, asbestos, mica or similar materials · 1 line · €264,045
    1. 6811 81 00Articles of asbestos-cement › Corrugated sheets€264,045 · 5th of the 27

    See the chapter

  • Chapter 02 · Meat and edible meat offal · 3 lines · €212,162
    1. 0207 14 70Meat and edible offal › With bone in › Other€117,853 · 5th of the 27
    2. 0203 29 11Meat of swine › Fore-ends and cuts thereof€90,758 · 4th of the 27
    3. 0208 90 60Other meat and edible meat offal › Of reindeer€3,551 · 4th of the 27 · on 1 January it goes from 7.2% to 5.4%

    See the chapter

  • Chapter 85 · Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles · 1 line · €186,477
    1. 8514 32 90Industrial or laboratory electric furnaces and ovens › Plasma and vacuum arc furnaces€186,477 · 2nd of the 27

    See the chapter

  • Chapter 21 · Miscellaneous edible preparations · 1 line · €150,614
    1. 2101 30 91Of roasted chicory€150,614 · 4th of the 27 · on 1 January it goes from 12.8% to 11.5%

    See the chapter

  • Chapter 40 · Rubber and articles thereof · 1 line · €83,139
    1. 4006 10 00Other forms and articles › ‘Camel-back’ strips for retreading rubber tyres€83,139 · 2nd of the 27

    See the chapter

  • Chapter 19 · Preparations of cereals, flour, starch or milk; pastrycooks' products · 1 line · €49,435
    1. 1904 20 95Obtained from rice€49,435 · 5th of the 27 · on 1 January it goes from 4.4% + €40.25/100 kg/net to 3.8% + €34.5/100 kg/net

    See the chapter

  • Chapter 43 · Furskins and artificial fur; manufactures thereof · 2 lines · €46,319
    1. 4302 19 49Tanned or dressed furskins › Of seal › Other€43,819 · 3rd of the 27
    2. 4302 30 10Tanned or dressed furskins › ‘Dropped’ furskins€2,500 · 2nd of the 27

    See the chapter

  • Chapter 20 · Preparations of vegetables, fruit, nuts or other parts of plants · 1 line · €43,489
    1. 2009 50 10Fruit or nut juices and vegetable juices › Containing added sugar€43,489 · 5th of the 27 · on 1 January it goes from 14.5% to 13%

    See the chapter

  • Chapter 50 · Silk · 1 line · €14,558
    1. 5007 20 31Woven fabrics of silk or of silk waste › Plain-woven€14,558 · 4th of the 27 · on 1 January it goes from 6.6% to 5.8%

    See the chapter

  • Chapter 08 · Edible fruit and nuts; peel of citrus fruit or melons · 1 line · €308
    1. 0802 11 10Other nuts › Bitter€308 · 5th of the 27

    See the chapter

The lines where Estonia imports most

By value imported from outside the Union. The code opens the sheet, with the duty, the quota, the rule of origin and the requirements.

  1. 7108 12 00Gold › Other unwrought forms€343.9 million · 5th of the 27
  2. 9306 90 10Bombs › For military purposes€181.5 million · 3rd of the 27
  3. 8710 00 00Tanks and other armoured fighting vehicles, motorised, whether or not fitted…€176.2 million · 2nd of the 27
  4. 9301 20 00Military weapons › Rocket launchers; flame-throwers; grenade launchers; torpedo tubes…€47.5 million · 2nd of the 27
  5. 2710 12 25Petroleum oils and oils obtained from bituminous minerals › Special spirits › Other€40.9 million · 5th of the 27 · on 1 January it goes from 3.7% to 2.8%
  6. 7118 90 00Coin › Other€32.8 million · 4th of the 27
  7. 1204 00 90Linseed › Other€28.2 million · 4th of the 27
  8. 7306 61 99Other tubes › With a wall thickness exceeding 2 mm€28.1 million · 5th of the 27
  9. 2707 50 00Other aromatic hydrocarbon mixtures of which 65 % or more by volume distils at 250 °C by…€26.0 million · 4th of the 27
  10. 2825 90 85Hydrazine and hydroxylamine and their inorganic salts › Other€24.4 million · 3rd of the 27 · on 1 January it goes from 4.4% to 3.3%
  11. 8704 23 99Motor vehicles for the transport of goods › Used€21.7 million · 3rd of the 27 · on 1 January it goes from 19.9% to 17.9%
  12. 9301 10 00Military weapons › Artillery weapons (for example, guns, howitzers and mortars)€16.2 million · 3rd of the 27
  13. 4202 91 80Trunks › With outer surface of leather or of composition leather › Other€12.5 million · 4th of the 27
  14. 1514 19 90Rape › Low-erucic-acid rape or colza oil and its fractions › Other€11.7 million · 1st of the 27 · on 1 January it goes from 7.6% to 5.7%
  15. 8108 20 00Titanium and articles thereof › Unwrought titanium; powders€11.2 million · 5th of the 27 · on 1 January it goes from 4.3% to 3.7%
  16. 6217 90 00Parts€11.1 million · 1st of the 27 · on 1 January it goes from 10.6% to 9.3%
  17. 2846 10 00Compounds › Cerium compounds€10.8 million · 1st of the 27
  18. 8108 30 00Titanium and articles thereof › Waste and scrap€9.4 million · 2nd of the 27 · on 1 January it goes from 4.3% to 3.7%
  19. 1803 20 00Cocoa paste › Wholly or partly defatted€9.2 million · 5th of the 27 · on 1 January it goes from 8.7% to 7.8%
  20. 8701 21 90Tractors › Used€9.1 million · 4th of the 27 · on 1 January it goes from 14.5% to 13%

Source Eurostat · Comext (DS-045409), 2025

What changes on 1 January 2027 in these lines

  • 51have their duty for Argentina cut

The ones that go down, by what the country imports

  1. 2710 12 25Petroleum oils and oils obtained from bituminous minerals › Special spirits › Otherfrom 3.7% to 2.8% · €40.9 million
  2. 2825 90 85Hydrazine and hydroxylamine and their inorganic salts › Otherfrom 4.4% to 3.3% · €24.4 million
  3. 8704 23 99Motor vehicles for the transport of goods › Usedfrom 19.9% to 17.9% · €21.7 million
  4. 1514 19 90Rape › Low-erucic-acid rape or colza oil and its fractions › Otherfrom 7.6% to 5.7% · €11.7 million
  5. 8108 20 00Titanium and articles thereof › Unwrought titanium; powdersfrom 4.3% to 3.7% · €11.2 million
  6. 6217 90 00Partsfrom 10.6% to 9.3% · €11.1 million
  7. 8108 30 00Titanium and articles thereof › Waste and scrapfrom 4.3% to 3.7% · €9.4 million
  8. 1803 20 00Cocoa paste › Wholly or partly defattedfrom 8.7% to 7.8% · €9.2 million
  9. 8701 21 90Tractors › Usedfrom 14.5% to 13% · €9.1 million
  10. 3811 11 10Anti-knock preparations › Based on tetraethyl-leadfrom 5.2% to 3.9% · €3.8 million
  11. 5309 11 90Woven fabrics of flax › Bleachedfrom 7.1% to 6.2% · €3.8 million
  12. 3604 90 00Fireworks › Otherfrom 5.2% to 3.9% · €3.3 million
  13. 5515 12 10Other woven fabrics of synthetic staple fibres › Unbleached or bleachedfrom 7.1% to 6.2% · €3.0 million
  14. 2941 20 30Antibiotics › Dihydrostreptomycin, its salts, esters and hydratesfrom 4.2% to 3.1% · €1.8 million
  15. 2805 30 10Rare-earth metals › Intermixtures or interalloysfrom 4.4% to 3.3% · €1.4 million

Every line that changes that day

Source EU-Mercosur Agreement, Appendix 2-A-1 (EU schedule)

The label language

We have not loaded which language Estonia requires yet. It is set by national law, and we only load the ones checked against that law.

Article 15 of Regulation (EU) 1169/2011 says that «mandatory food information shall appear in a language easily understood by the consumers of the Member States where a food is marketed […] the Member States in which a food is marketed may stipulate that the particulars shall be given in one or more languages from among the official languages of the Union».

Source Regulation (EU) 1169/2011, Article 15

Excise duties in Estonia

On top of the duty and VAT, Estonia charges excise duties on alcohol, tobacco and energy when the goods are released for consumption. The categories are set by EU directives and the amounts by each country. Situation on 1 July 2026, according to TEDB.

Alcoholic beverages

Beer

RateAmountCondition
Standard rate€15.4 per hl per degree of alcohol (% vol)·
Reduced rate · small independent breweries€7.7 per hl per degree of alcohol (% vol)TEDB: “If annual amount of product is <=15,000 hl”

Still wine

RateAmountCondition
Standard rate€179.27 per hl of product·
Reduced rate (up to 8.5% vol)€76.82 per hl of productTEDB: “If ethanol content is up to 6%vol”

Sparkling wine

RateAmountCondition
Standard rate€179.27 per hl of product·
Reduced rate (up to 8.5% vol)€76.82 per hl of productTEDB: “If ethanol content is up to 6%vol”

Other still fermented beverages

RateAmountCondition
Standard rate€179.27 per hl of product·
Reduced rate (up to 8.5% vol)€76.82 per hl of productTEDB: “If ethanol content is up to 6%vol”

Other sparkling fermented beverages

RateAmountCondition
Standard rate€179.27 per hl of product·
Reduced rate (up to 8.5% vol)€76.82 per hl of productTEDB: “If ethanol content is up to 6%vol”

Intermediate products

RateAmountCondition
Standard rate€350.9 per hl of product·

Sparkling intermediate products

RateAmountCondition
Standard rate€350.9 per hl of product·

Ethyl alcohol (spirit drinks)

RateAmountCondition
Standard rate€2,281 per hl of pure alcohol·

Source Council Directive 92/83/EEC (consolidated version of 1 January 2022)

Manufactured tobacco

Cigarettes

RateAmountCondition
Specific€123.5 per 1,000 units·
Ad valorem30% of the retail selling price·
Minimum€209.95 per 1,000 units·

Cigars and cigarillos

RateAmountCondition
Specific€151 per 1,000 units·
Ad valorem10% of the retail selling price·
Minimum€268.4 per 1,000 units·

Fine-cut tobacco for rolling cigarettes

RateAmountCondition
Specific€138 per kg·

Other smoking tobacco

RateAmountCondition
Specific€138 per kg·

Source Council Directive 2011/64/EU

Energy products and electricity

Petrol

RateAmountCondition
Leaded€591 per 1,000 l·
Unleaded€591 per 1,000 l·

Gas oil

RateAmountCondition
Motor fuel€428 per 1,000 l·
Heating, business use€428 per 1,000 l·
Heating, non-business use€428 per 1,000 l·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€21 per 1,000 lTEDB: “For agriculture”
Art. 8(2)(b): stationary motors€428 per 1,000 l·
Art. 8(2)(c): construction, civil engineering and public works machinery€428 per 1,000 l·
Art. 8(2)(d): vehicles intended for use off the public highway€428 per 1,000 l·

Kerosene

RateAmountCondition
Motor fuel€330.1 per 1,000 l·
Heating, business use€330.1 per 1,000 l·
Heating, non-business use€330.1 per 1,000 l·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€330.1 per 1,000 l·
Art. 8(2)(b): stationary motors€330.1 per 1,000 l·
Art. 8(2)(c): construction, civil engineering and public works machinery€330.1 per 1,000 l·
Art. 8(2)(d): vehicles intended for use off the public highway€330.1 per 1,000 l·

Heavy fuel oil

RateAmountCondition
Heating, business use€58 per 1,000 kg·
Heating, business use€490 per 1,000 kgTEDB: “Density on 15 °C is below 900 kg/m3, viscosity on 40°C is smaller 5mm2/s and sulfur content is below 0.5 mass%”
Heating, non-business use€58 per 1,000 kg·
Heating, non-business use€490 per 1,000 kgTEDB: “Density on 15 °C is below 900 kg/m3, viscosity on 40°C is smaller 5mm2/s and sulfur content is below 0.5 mass%”
Art. 15(3): agriculture, horticulture, fish farming and forestry€58 per 1,000 kg·
Art. 15(3): agriculture, horticulture, fish farming and forestry€490 per 1,000 kgTEDB: “Density on 15 °C is below 900 kg/m3, viscosity on 40°C is smaller 5mm2/s and sulfur content is below 0.5 mass%”

LPG

RateAmountCondition
Motor fuel€193 per 1,000 kg·
Heating, business use€79.91 per 1,000 kg·
Heating, non-business use€79.91 per 1,000 kg·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€193 per 1,000 kg·
Art. 8(2)(b): stationary motors€193 per 1,000 kg·
Art. 8(2)(c): construction, civil engineering and public works machinery€193 per 1,000 kg·
Art. 8(2)(d): vehicles intended for use off the public highway€193 per 1,000 kg·
Art. 5: differentiated rates (local public transport, waste collection, armed forces and public administration, disabled people, ambulances)€193 per 1,000 kg·

Natural gas

RateAmountCondition
Motor fuel€1.29 per GJTEDB: “43.66€ per 1,000 m3”
Heating, business use€1.66 per GJTEDB: “56.42€ per 1,000 m3”
Heating, non-business use€1.66 per GJTEDB: “56.42€ per 1,000 m3”
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€1.29 per GJ·
Art. 8(2)(a): motor fuel for agriculture, horticulture, fish farming and forestry€1.29 per GJTEDB: “Liquefied natural gas (LNG), 60.90€ per 1,000 kg”
Art. 8(2)(b): stationary motors€1.29 per GJTEDB: “43.66€ per 1,000 m3”
Art. 8(2)(b): stationary motors€1.29 per GJTEDB: “Liquefied natural gas (LNG), 60.90€ per 1,000 kg”
Art. 8(2)(c): construction, civil engineering and public works machinery€1.29 per GJTEDB: “43.66€ per 1,000 m3”
Art. 8(2)(c): construction, civil engineering and public works machinery€1.29 per GJTEDB: “Liquefied natural gas (LNG), 60.90€ per 1,000 kg”
Art. 8(2)(d): vehicles intended for use off the public highway€1.29 per GJTEDB: “43.66€ per 1,000 m3”
Art. 8(2)(d): vehicles intended for use off the public highway€1.29 per GJTEDB: “Liquefied natural gas (LNG), 60.90€ per 1,000 kg”

Coal and coke

RateAmountCondition
Heating, business use€0.93 per GJ·
Heating, non-business use€0.93 per GJ·

Electricity

RateAmountCondition
Business use€2.1 per MWh·
Non-business use€2.1 per MWh·

Source Council Directive 2003/96/EC (consolidated version of 10 January 2023)

Source TEDB · Taxes in Europe Database (European Commission) · Estonia

Counted on 30 October 2026. Before shipping, open the sheet of the line, which has the year-by-year schedule, the quota, the rule of origin and the calculator. See the 27 countries.

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