OBS_VALUE: <ul><li><a href=https://www.riigiteataja.ee/en/eli/ee/501042019010/consolide/current target=_blank>Commercial Code(Äriseadustik, RT I 1995 26 355, adopted on 15 February 1995, last amended on 15 January 2018)</a></li><li><a href=https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02013R0952-20221212 target=_blank>Regulation (EU) No 952/2013 on the Union Customs Code(Regulation (EU) No 952/2013 laying down the Union Customs Code, OJ L 269, p.1, adopted on 10 October 2013)</a></li></ul>