This Law, implementing provisions of the Law of the European Union on Community Customs Code, provides for: rights and obligations of the customs authorities and persons in the exercise of State supervision of other prohibitions and restrictions by the customs authorities, as well as liability for infringements of customs rules; import and export duties arising from Union legislation. The Law defines the following relevant terms: consignment of goods; means of transport for goods and people; risk assessment; Estonian tax and customs board; customs controls; custom office. The Law concerns the following matters: customs agency activity licence; customs decision; performance of customs controls; State supervision of prohibitions and restrictions; provisions of information and electronic transmission of data; customs control zone; goods under customs supervision and their eventual damage; tasks of the Tax and Customs Board in implementing customs regulations; rights of customs officials, including inspecting goods, means of transport, and entering premises; special equipment and use of firearms; cooperation of customs officials with officials of other executive state authorities; inquiry to a communications company; secret collaboration and conspiratorial techniques; Estonian customs tariffs; administration and amendment of the Estonian customs tariff; tariff classification of goods; issuance of a certificate of non-preferential origin of goods; conditions for temporary storage of goods; procedure for assigning customs treatment or use; measurement of quantities of goods; examination of goods and taking of samples and specimens; inspection of means of transport; goods subject to seizure; invalidation of customs declaration after release of goods.
Further matters covered by this Act include: customs procedure; economic impact and customs warehouse; suspension and revocation of authorisation to use a customs procedure with economic impact or to operate a customs warehouse; application for a permit to operate in a free zone and free warehouse; goods with preferential customs treatment; customs concessions and simplification of customs formalities; special requirements for goods for security and defence purposes; tax exemptions; security for customs debt; illegal export of goods to or from Estonia; liability for violation of customs Law; illegal transfer of goods to a place of temporary storage, customs warehouse, free zone and free warehouse; handover of goods or means of transport seized by a police officer; free transfer of goods confiscated, seized or transferred to State ownership.