tolliameti

Tolliamet, often referred to as the customs authority of Estonia, is a component of the national Tax and Customs Board (Maksu- ja Tolliamet, MTA). Its primary mandate is to oversee the border and cross-border movement of goods, ensuring compliance with national laws and European Union customs rules.

The tolli amet administers customs declarations, assesses and collects duties and excises on imported goods, and applies value-added tax on imports as part of the broader tax administration. It enforces prohibitions and restrictions on certain goods, issues licences and permits for cross-border trade, and manages procedures such as temporary admission, inward and outward processing, and customs warehousing. The agency also performs export controls, enforces trade sanctions, and helps prevent smuggling and other forms of customs fraud.

Operationally, tolliamet conducts border control at ports, airports, and land crossings, supported by risk management, inspections, and targeted investigations. It collaborates with law enforcement, border guards, and other state authorities to uphold security and regulatory compliance. The agency participates in EU customs systems and international cooperation, issuing unique economic operator identifiers (EORI numbers) and implementing EU procedures such as the Import Control System (ICS) where applicable.

Organizationally, tolliamet is led by a director and operates through regional and border units within the MTA, including divisions for risk management, compliance, enforcement, and information technology. It provides digital services for declarations and trade procedures and maintains ongoing dialogue with businesses to facilitate compliant cross-border trade. The tolliamet engages with international bodies such as the World Customs Organization (WCO) and collaborates with EU member states on policy and operational harmonization.