Estonia - Customs and duties

Estonia has a liberal trade regime, with few tariff or non-tariff barriers. Among the few items that have tariffs placed on them are agricultural goods produced in countries that are not among Estonia's preferred trading partners. There is also a value-added tax (VAT) levied ad valorem on everything except a few select commodities, including medicines and medical equipment, funeral equipment, and goods for non-profit purposes. Estonia is in accession negotiations with the European Union and is trying to adopt EU market practices to expedite the process.

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