Customs Act

The Riigikogu passed the Customs Act on 13 April 2004. The Act accommodates Estonia's accession in to the European Union, establishing customs rules only in respect of issues that fall within the competence of a Member State. All other customs issues are now regulated by community law. The Customs Act regulates matters related to the administrative and challenge proceedings and representation as well as to the activities of customs agencies. Further, the Act lays down the customs control measures, addresses issues concerning security to cover customs debt, and establishes liability for violations of the customs rules. The Act entered into force on 1 May 2004.