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Goods

The zero rate of VAT is applied in Estonia to supplies of the following goods:

1. Ìý

   •ÌýÌýÌýÌý Exported goods, excluding cases where the supply of such goods is exempt from VAT.

2. Ìý

   •ÌýÌýÌýÌý Goods where their transfer and transport to another EU member state or transport to another EU member state without transfer is deemed to be intra-EU supply of goods.

3. Ìý

   •ÌýÌýÌýÌý Sea-going vessels navigating in international waters, except pleasure craft used for purposes other than those of business interests, and equipment, spare parts, fuel and other supplies used on such sea-going vessels and goods to be transferred to passengers for consumption on board, except goods sold on board sea-going vessels during passenger transport in EU waters to be taken away.

4. Ìý

   •ÌýÌýÌýÌý Aircraft used by an air carrier operating mostly on international routes and equipment, spare parts,