Import VAT rates in Estonia

Books and educational literature, both on a physical medium and electronically.

This reduced rate applies only to chronic ulcers and pressure sores (part 2): — ointment dressings; 3005 90 31, 3005 90 99 — wound dressings with collagen; 3005 90 99 — Soft silicone wound dressings; 3005 10 00 — bioactive wound dressings; 3005 90 50 — foam wound pads; 3005 90 99 — wound dressings with silver (incl hydrofiber); 3005 90 50, 3005 90 99 — hydrocolloid wound pads and wound plasters; 3005 90 99, 3005 10 00 — wound dressings activated with a Ringer’s solution; 3005 90 50

This reduced rate applies only to chronic ulcers and pressure sores (part 1): — gels, hydrocolloidal gels, hydrocolloidal pastes, rinsing solutions for chronic ulcers containing undecylenamidepropylbetanine; 3003 90 00, 3004 90 00, 3005 90 99, 3401 30 00, 3808 94 90 — Hydrogel wound pads; 3005 90 99 — wound poultices, with salt crystals; 3005 90 50 — alginate dressings, calcium alginate dressings; 3005 90 50, 3005 90 99 — Hydrofibre wound dressings; 3005 90 50

This reduced rate applies only to ostomy care products (part 2): Additional products for ostomy care: — pastes, powders, protective creams; 3304 — protection of the area around the ostomy (ostomy ring with skin protective fluids) and glue residue remover for the skin (skin cleansing pads, skin cleansing solution as an aerosol); 3401 11 00, 3401 30 00, 3402 20 90, 3005 90 99, 9018 90 84 —ostomy odor neutralizing agents; 3307 90 00.

This reduced rate applies only to incontinence products: — mattress protection sheets: — thin film; 3921 90 10 — absorbent; 4818 90, 9619 00 79 — special netting pants for fixing diapers; 6108 22 00 — incontinence pads and diapers (other than baby diapers); 9619 — gel implants and ribbons that are injected into the body to prevent urinary incontinence; 3006 10 10 bladder neck inclination’s correction products to prevent urinary incontinence 9018 39 00.

This reduced rate applies only to ostomy care products (part 1): — ostomy bags (including fasteners); 3006 91 00 — baseplates; 3005 10 00, 3006 91 00 — external catheters for men; 4014 90 00 — single use bladder catheters; 9018 39 00 — belts for ostomy bag; 6307 90 98.

This reduced rate applies only to computer units, accessories and special equipment for the blind and visually impaired persons: touch screen monitors; keyboards; devices contr. by hand, foot, head; switching devices; special attachments (keyboard frame); voice-contr. computer components; Braille monitor, printer; touch monitor, voice controlled systems, screen reading systems, equipment for the production of Braille and recorded material; hearing aids customised for computer.

This reduced rate applies only to typhlo-technical aids: — data casting machines, voice synthesisers; 8471 80 00 — voice synthesisers, unrecorded; 8543 70 90 — electronic notebook with voice synthesisers, 8470 10 00

This reduced rate applies only to typewriters with memory and reproduction device, specially adapted for use by the blind and visually impaired persons, 8472 90 80.

This rate applies only to parts and accessories for the adaptation of cars and other motor vehicles for the disabled: engine handling adjustments; adj. for handling the handbrake; adj. for handling the steering mechanism; specially designed car seats and cushions; adaptation for use of secondary functions, including adj. mirrors, central lockings, windscreen wipers, indicators and lights; car lifts for lifting a person into a car; wheelchair lifting equipment and securing devices.

This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 4): navigation equipment, including compasses and other orienteering aids with sound output; 9014 80 00, 9014 10 00, 8526 — alarm systems with light or vibration output for the deaf (telephone, baby`s crying, doorbell, smoke alarm and other such); 8517, 8531 10 30, 8531 10 95

This reduced rate applies only to customised software for people with disabilities: — special software to simplify activities that require fine coordination (replacement of key combinations, macros and others); — special software for visualisation of sounds; — software to enlarge text (Zoom text); — screen reading software; — special programming software.

This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 1): — monuculars, binocular glasses; 9004 90 90 — magnifying glasses; 9013 80 00 — magnifying video systems and reading monitors; 8528 and 8543 — White canes; 6602 00 00 — handles and knobs of a white cane; 6603 90 10 — parts and accessories for white cane; 6603 90 90 — Alarm clocks for deaf and blind persons (tactile, speaking, vibrating); 9105 11 00 and 9105 19 00

This reduced rate applies only to ostomy care products (part 3): —Tracheostomy care products: — filters for tracheostomy, neck bands for tracheostomy, speaking and swallowing valves; 9019 20 00, 9021 90 90, 6307 —foam dressings and patches for tracheostomy; 3005 10 00 — skin cleansing patches for tracheostomy; 3401 19 00 — protective layer for the skin surrounding tracheostomy; 3401 — tracheostomy protectors; 9018 90 84 — aspiration probes; 9018 39 00 — tracheal cannulas; 9018 39 00.

This reduced rate applies only to eye baths, enema jugs and –nozzles, fecal -, secretion – and urine collection containers.

This reduced rate applies only to special equipment for eating and drinking for persons with disabilities: —drinking cups, plastic;3924 10 00 — knives; 8211 91 00 — forks, spoons; 8215 99 10 — cutlery handles of plastics; 3926 90 97 — cutters; 8210 00 00 — holders (including glass holders), of plastics; 3926 90 97 —jar and bottle openers, plate edges, of plastics; 3924 90 00.

This reduced rate applies only to toilet facilities: — toilet chairs; 9403 — toilet seat risers in plastic material; 3924 90 00 — children’s toilet seats, plastic; 3924 90 00 — toilet tissue gripping aids, plastic; 3924 90 00.

This reduced rate applies only to aids for washing, bathing and showering: — bath seats: − Of metal; 7326 90 98 — of plastics; 3924 90 00 — shower chairs: − Of metal; 9401 71 00 — of plastics; 9401 80 00 — folding shower chairs; 9401 79 00, 9401 80 00 —bath steps of a plastic material; 3924 90 00 — ring brushes; 9603 29 80 —baths for head washing for a person lying down, plastic; 3924 90 00.

This reduced rate applies only to household appliances: — grabs, of aluminium; 7616 99 90 — buttoners; 7326 90 98 — stocking ais, of plastics; 3924 90 00 — special scissors; 8213 00 00 — pencil-holders, of plastics; 3924 90 00.

This reduced rate applies only to equipment for removal and positioning: — rotating plates, of plastics; 3924 90 00 — sliding tables, of wood; 4421 99 99 — straps; 6307 90 98 — positioning pillows, plastics; 3924 90 00 — lifting straps; 6307 90 98.

This reduced rate applies only to support aids: — armrests, support handles and handrails for toilet facilities; — of plastics; 3925 90 80 — of wood; 4421 99 99.

This reduced rate applies only to rubber enema balloons, -nozzles, -jugs, bedpans, rubber rings, mattresses and seat cushions to prevent pressure sores.

This reduced rate applies only to wheelchair cushions.

This reduced rate applies only to Braille paper in sheets.

This reduced rate applies only to learning materials in Braille.

This reduced rate applies only to children’s picture books in Braille.

This reduced rate applies only to music notes in Braille.

This reduced rate applies only to other printed material, including printed reproductions and photographs in relief for blind and visually impaired persons.

This reduced rate applies only to reproductions of works of art, graphic sheets and photographs in relief for the blind and visually impaired persons.

This reduced rate applies only to pressure clothing for the treatment of lymphodema and pressure clothing, head covering masks and face covering masks for the patient with burns.

This reduced rate applies only to radiculitis belts, support bandages, suspensoriums, joint and muscle support bandages.

This reduced rate applies only to walking aids and parts thereof, handled by one hand: — walking sticks, three and four legged walking sticks; 6602 00 00 — Rubber nozzles; 6603 90 90 – cane tips for ice; 6603 90 90.

This reduced rate applies only to ramps for mobility equipment for people with disabilities: — of steel; 7308 90 98 — of aluminium; 7610 90 90.

This reduced rate applies only to care beds and beds accessories: — beds; 9402 90 00 — bedtables; 9403 2080 — bed straps; 7308 90 98 — head elevators;7326 90 98.

This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 2): — wristwatches for deaf and blind (tactile, speaking); 9102 — weight scales with sound output for the blind and visually impaired persons 8423 10 10, 8423 10 90 — liquid meters with sound output for the blind and visually impaired persons 9026 10

This reduced rate applies only to lifts for people with disabilities (including bath lifts and swimming pool lifts, vertical and sloping ground lift platforms for wheelchairs, stair lifts).

This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 3): — Measuring instruments with sound output or special marking, including measuring tapes, levels and other such items; 9017 80 10, 9017 80 90, 9031 —thermometers with sound output; 9025 19 00 — barometers with sound output; 9025 80 20 — calculators with sound output; 9017 20 90, 8470

This reduced rate applies only to occupational therapy and movement therapy equipment: balloons (for breathing function training), mega-balls, active balls, sitting balls, balls for the therapy of seniors and functional balls for rehab. of sick or disabled person; 9506 62 00 — reflex balls and gravity balls, int. for rehab. of sick or disabled persons, 9506 69 90 —physioth. rollers, functional pillows for physiotherapy and back stretching benches; 9506 91 90 — rings for occup. th.; 9506 99 90

This reduced rate applies only to brushes made for persons with reduced mobility.

This reduced rate applies only to combs adapted to persons with reduced mobility.

This reduced rate applies only to a dot machine adapted for the blind and visually impaired persons (a typing machine for printing letters on a special paper) 8472 90 80.

This reduced rate applies only to test strips for glycometer.

This reduced rate applies only to tricycles produced for persons with disabilities, in the form of pedals or hand driven cycles.

This reduced rate applies only to contact lenses for the adjustment of vision.

This reduced rate applies only to spectacle frames and parts thereof − Of base metal or of other materials (excluding of precious metal); 9003 19 00 — Parts of frames; 9003 90 00

This reduced rate applies only to sunglasses with optically treated lenses, and a filter clip-on.

This reduced rate applies only to spectacles with vision corrective function (excluding spectacles with spectacle frames of precious metal).

This reduced rate applies only to glycometer and parts thereof.

This reduced rate applies only to insulin pumps, insulin syringes, and accessories thereof.

This reduced rate applies only to lancets and lancet devices.

This reduced rate applies only to running, power and balance training devices for disabled persons: — pedal exercise machines; 9019 10 90 — stand up tables; 9019 10.

This reduced rate applies only to walking aids handled by two hands: — support frames on wheels and without wheels.

This reduced rate applies only to devices for ozone therapy, oxygen therapy, aerosol therapy and treatment of apnoea.

This reduced rate applies only to seats for persons with disabilities: — special seats.

Press publications, both on a physical medium and electronically, excluding publications containing mainly advertising or private advertisements or mainly with erotic or pornographic content or video or music content.

This reduced rate applies only to medicinal products within the meaning of Medicinal Products Act.

This reduced rate applies only to contraceptives.

This reduced rate applies only to food for special medical purposes within the meaning of the Food Act.

This reduced rate applies only to oxygen for medical inhalation.

This reduced rate applies only to radioactive chemical elements and isotopes and their compounds used for the treatment and diagnosis of diseases on importation by a person authorised to provide health care or on sale to that person.

This reduced rate applies only to toxins and other vaccines, toxins, and products similar to those in the presence of microorganisms (humans, animals and plant viruses and antiviruses, bacteriophages).

This reduced rate applies only to antisera prepared from animal blood.

This reduced rate applies only to modified immunological products, including those obtained by means of biotechnological processes.

Accommodation services or accommodation services with breakfast, excluding any goods or services accompanying such services.