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The subsistence minimum is the minimum amount of means of subsistence required to cover a person's daily needs. It serves as the absolute poverty threshold. Subsistence minimum is calculated taking into account food and dwelling expenditures and individual non-food expenditures. Subsistence minimum does not include expenditures on alcohol, tobacco products, package tours, the purchase of transport equipment and expenses in restaurants and hotels. The basis for calculating food expenditure is the minimum estimated food basket (2,400 kcal per day). It includes food products that cover a person’s

Import of services takes place when a resident of Estonia purchases services from a non-resident, incl. from an economic unit that belongs to the same enterprise group but is located abroad. For providing services, it is not necessary to cross country borders, i.e. services can be provided in Estonia or abroad.