Stockpiling fee is a fee paid by the payer of stockpiling fee to cover the costs for holding of stocks. The payer of stockpiling fee is the payer of excise duty provided for in subsection 22 (1) of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act. Stockpiling fee is for covering all costs except cost for buying the fuel. In the absence of the payer of excise duty, the person who releases fuel for consumption is the payer of stockpiling fee (in excise warehouse the payer is the warehouse owner). It means that the obligation to pay the stockpiling fee is also for these released fuels for consumption what according to the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act are without excise duty tax.

A person who supplies an aircraft refuelled in Estonia with aviation kerosene, aviation spirit or spirit type jet fuel (hereinafter aircraft fuel) shall also be deemed to be payer of stockpiling fee. The obligation to pay stockpiling fee is created upon release for consumption of the fuel included in the list specified in § 2 in this Act or bringing it into Estonia from another Member State outside an excise suspension arrangement within the meaning of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, or upon dispatch of fuel from excise or customs warehouse for refuelling of an aircraft in the case of aircraft fuel or in other cases upon transfer of aircraft fuel.

The Minister of Economic Affairs and Communications shall establish the rate of stockpiling fee. The rate of the stockpiling fee, expressed as an amount of euros per 1000 litres of fuel in the case of motor gasoline, jet fuel, diesel fuel, light heating oil and kerosene, and as an amount of euros per 1000 kg of fuel in the case of heavy fuel oil, is established in respect of each named energy product for the calendar year at least one month before the beginning of the calendar year. (See stockpiling fee rates here).

The rate of stock may be specified once in a calendar year in correspondence with the incurred costs. The rate will be adjusted if this is necessary to cover the costs of managing the stocks. An adjustment of the stockpiling fee will take effect as of the beginning of the second month after it is passed. If the total amount of the stockpiling fee paid within a calendar year exceeds the actual costs of managing the stocks in that calendar year, the amount received in excess of the costs is taken into account at the next setting of the rate of the stockpiling fee.

Payment of stockpiling fee shall be made to the OSPA bank account without a prior request for payment no later than by the fifteenth day of each month in an amount corresponding to the volume released for consumption by the payer of stockpiling fee during the previous calendar month, and the current rate for stockpiling fee. The explanation contained in the payment order shall set out the notation “stockpiling fee” and the name of the calendar month for which the stockpiling fee is paid. For more thorough overview see Liquid Fuel Stocks Act § 9.