§ 211. Taxation of excise goods released for consumption in another Member State and excise goods released for consumption and transported to Estonia for commercial purposes

(1) Excise duty on excise goods released for consumption in another Member State, which are transported to Estonia to be used for commercial purposes shall be paid by the undertaking which receives the excise goods. If excise goods released for consumption in another Member State are not delivered to another undertaking after transportation to Estonia, excise duty shall be paid by the consignor of the excise goods. The storage of excise goods, except the storage of excise goods on board an aircraft or ship used for international carriage of passengers for commercial purposes, if these goods are not sold at the time the aircraft or ship is located in the territory of Estonia, is also deemed to be use for commercial purposes within the meaning of this section. [RT I 2010, 8, 36 - entry into force 01.03.2010]

(2) [Repealed - RT I 2010, 8, 36 - entry into force 01.03.2010]

§ 212. Taxation of excise goods acquired by distance sale

(1) For the purposes of this Act, “distance sale” means the transportation by an undertaking of excise goods released for consumption in one Member State to a person of another Member State who does not use the excise goods for commercial purposes.

(2) Upon distance sale of excise goods, excise duty shall be paid by the tax representative within the meaning of the Taxation Act.

(3) If a person is unable to prove that an unjustified loss of excise goods occurred in another Member State, the tax representative shall pay excise duty on the unjustified loss of excise goods which occurred upon the distance sale of the excise goods, taking account of the provisions of subsection 30 (4) of this Act. [RT I 2005, 68, 527 - entry into force 01.01.2006]

§ 22. Payer of excise duty

(1) The following shall pay excise duty: 1) excise warehousekeepers; 2) debtors within the meaning of the Community Customs Code; 3) persons and bodies who transfer abandoned excise goods or keep such goods in their possession in order to use them for purposes other than those specified in clause 27 (1) 3) or 4) of this Act; [RT I 2007, 74, 452 - entry into force 01.01.2008]  4) persons, including persons of other Member States, who have violated the requirements of this Act upon the production, revenue stamping, storage, dispatch, transportation, possession of excise goods and transfer of excise goods to a person who is not entitled to receive goods under an excise suspension arrangement. [RT I 2010, 8, 36 - entry into force 01.03.2010]  5) holders of a permit for exemption from excise duty; 6) persons whose excise warehouse activity licence has been revoked; 7) handlers of liquid combustible substances, producers of heat from solid fuel, handlers of biofuels, handlers of liquefied gas, handlers of specialty and unconventional fuel-like mineral oil specified in subsection 66 (15) of this Act and producers of fuel from waste, who are not excise warehousekeepers; [RT I 2008, 49, 272 - entry into force 01.01.2009]  7¹) tax representatives; 7²) registered consignees and undertakings specified in subsection 21¹ (1) of this Act; 7³) persons whose activity licences of a registered consignee have been revoked; 7⁴) network operators who use natural gas as heating fuel or transfer natural gas to consumers (hereinafter  natural gas network operators), natural gas-fired cogeneration producers and consumers of natural gas acquired from outside the network (hereinafter all three together referred to as payers of excise duty on natural gas); [RT I 2007, 45, 319 - entry into force 01.01.2008]  7⁵) network operators who consume electricity or transmit electricity to consumers (hereinafter electricity network operators), consumers of self-produced electricity and consumers of electricity transmitted through a direct line (hereinafter all three together referred to as payers of excise duty on electricity); [RT I 2007, 45, 319 - entry into force 01.01.2008]  8) other persons for whom the obligation to pay excise duty arises.

(2) The person, including a person of another Member State, securing payment of excise duty is responsible for the payment of excise duty upon transportation of excise goods until the moment when the consignee of the excise goods receives the excise goods or until the moment when the tax authority of Estonia or another Member State confirms the export or the excise goods to a third country. In the absence of a security, the person who dispatched the goods without providing a security or, if the consignor of the goods cannot be ascertained, the person who possesses the excise goods is responsible for the payment of excise duty. [RT I, 08.03.2012, 1 - entry into force 01.04.2012]