D - Consolidated FAQs on the implementation of Council Regulation No 833/2014 and Council Regulation No 269/2014

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RELATED PROVISION: COUNCIL REGULATION 833/2014

Last update: 7 February 2023

Please refer to the EU sanctions map: www.sanctionsmap.eu.

Below you will find the list (last update 7 February 2023)

Russia

• Council Regulation (EU) No 833/2014 of 31 July 2014 concerning restrictive measures in view of Russia's actions destabilising the situation in Ukraine – consolidated basic legal act (04/12/2022)

• Council Decision 2014/512/CFSP of 31 July 2014 concerning restrictive measures in view of Russia's actions destabilising the situation in Ukraine – consolidated basic legal act (04/12/2022)

• Council Regulation (EU) 2022/2474 of 16 December 2022 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine – amendment not yet in the consolidated basic legal act

• Council Decision (CFSP) 2022/2478 of 16 December 2022 amending Decision 2014/512/CFSP concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine - amendment not yet included in the consolidated basic legal act

Belarus

• Council Regulation (EC) No 765/2006 of 18 May 2006 concerning restrictive measures in respect of Belarus – consolidated basic legal act (20/07/2022)

• Council Decision 2012/642/CFSP of 18 May 2006 concerning restrictive measures in view of the situation in Belarus – consolidated basic legal act (20/07/2022)

Restrictive measures in response to the illegal recognition, occupation or annexation by the Russian Federation of certain non-government controlled areas of Ukraine

• Council Regulation (EU) 2022/263 of 23 February 2022 concerning restrictive measures in response to the illegal recognition, occupation or annexation by the Russian Federation of certain non-government controlled areas of Ukraine – consolidated basic legal act (07/10/2022)

• Council Decision (CFSP) 2022/266 of 23 February 2022 concerning restrictive measures in response to the illegal recognition, occupation or annexation by the Russian Federation of certain non-government controlled areas of Ukraine – consolidated basic legal act (07/10/2022)

Restrictive measures in response to the illegal annexation of Crimea and Sevastopol

• Council Decision 2014/386/CFSP of 23 June 2014 concerning restrictive measures in response to the illegal annexation of Crimea and Sevastopol – consolidated basic legal act (22/06/2022)

• Council Regulation (EU) No 692/2014 of 23 June 2014 concerning restrictive measures in response to the illegal annexation of Crimea and Sevastopol – consolidated basic legal act (06/10/2022)

Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine

• Council Decision 2014/145/CFSP of 17 March 2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – consolidated basic legal act (14/11/2022)

• Council Regulation (EU) No 269/2014 of 17 March 2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – consolidated basic legal act (14/11/2022)

Misappropriation of state funds of Ukraine (restrictive measures on the freezing and recovery of assets of persons identified as responsible for the misappropriation of Ukrainian State funds and persons responsible for human rights violations)

• Council Decision 2014/119/CFSP of 5 March 2014 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Ukraine – consolidated basic legal act (05/03/2021)

Council Regulation (EU) No 208/2014 of 5 March 2014 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in Ukraine – consolidated basic legal act (13/09/2022)

Last update: 7 February 2023

The following notices have been published:

• Notice to importers: Imports of products into the Union from the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine, 2022/C 458/02, https://europa.eu/!3fnkVn

• Notice to importers: Imports of products into the Union under the EU-Ukraine Association Agreement from the non-government controlled areas of the Donetsk and Lugansk oblasts of Ukraine, 2022/C 87 I/01   https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2022:087I:FULL&from=EN

• Notice (2022/C 93 I/01) to importers on Imports into the Union of goods originating in the non-government controlled areas of the Donetsk and Lugansk oblasts of Ukraine You will find the  https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022XC0228%2805%29Notice to economic operators, importers and exporters, 2022/C 145 I/01, https://europa.eu/!rKWHmb

• See also the:

- Commission Communication: Providing operational guidelines for external border management to facilitate border crossings at the EU-Ukraine borders 2022/C 104 I/01, https://europa.eu/!pMtg4m

- Commission Guidance Note on the implementation of certain provisions of Regulation (EU) No 833/2014, https://europa.eu/!g3dHJK

The updated list of guidance, FAQs and notices are available here: Restrictive measures (sanctions) | European Commission (europa.eu).

Last update: 1 June 2022

Please note the reply below may change daily.

Estonia

No closed Border Crossing Points (Customs Control Points) on the Estonian border with Russia.

Finland

No closed Border Crossing Points (Customs Control Points) on the Finnish border with Russia.

Latvia

No closed Border Crossing Points (Customs Control Points) on the Latvian border with Russia and Belarus.

Lithuania

LT/RU border: Ramoniškiai – Pograničnyj, Nida-Morskoje, Nida-Rybačij, Jurbarkas-Sovetskas, Rusnė-Sovetskas

LT/BY border: Adutiškis-Moldevičiai, Krakūnai-Geranainys, Eišiškės-Dotiškės, Rakai-

Petiulevcai, Norviliškės-Pickūnai, Latežeris-Pariečė, Švendubrė-Privalka

Poland

PL/RU border: Gronowo, Gołdap

PL/BY border: Kuźnica, Połowce, Slawatycze

Useful links - on-line border information, incl. waiting time:

POLAND

https://granica.gov.pl/index.php?v=en

HUNGARY

Frontpage | A Magyar Rendőrség hivatalos honlapja (police.hu)

https://www.police.hu/hu/hirek-es-informaciok/hatarinfo?field_hat_rszakasz_value=ukr%C3%A1n+hat%C3%A1rszakasz

SLOVAK REPUBLIC

https://www-financnasprava-sk.translate.goog/sk/infoservis/hranicnepriechody?_x_tr_sl=sk&_x_tr_tl=en&_x_tr_hl=en-US&_x_tr_pto=wapp

ROMANIA

https://www.politiadefrontiera.ro/en/traficonline

MOLDOVA

https://customs.gov.md/en/traffic

Last update: 26 July 2022

When a CN code is preceded by an “ex”, it means that not all goods under the relevant CN code are covered by the prohibition but only a subset, which can be those corresponding to the description that appears in the table, in the title or sub-title of the relevant annex or in the relevant article in the Regulation. For example, in Annex X, for CN Code 8419 89 10 “Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water”, only the goods falling under the description in the table as “Alkylation and isomerization units” are subject to the restrictions.

Last update: 13 July 2022

Please see Q&A 5 in the FAQs on “road transport”: transit of sanctioned goods by road is not allowed.

However, no such specific regime applies to rail transport on the same route, without prejudice to Member States’ obligation to perform effective controls as set out below, in conformity with EU law.

The transit of sanctioned military and dual use goods and technology, as defined in Regulation (EU) 2021/821, is prohibited in any event.

Member States must also ensure that sanctioned goods that have illegally arrived in any part of Russia cannot be transported onwards via the EU customs territory.

Last update: 24 March 2022

Articles 4 to 11 of Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty can be used for processing the personal property of displaced persons from Ukraine. According to Article 11 of this 7 Regulation, the competent authorities may derogate from certain conditions limiting duty relief when a person has to transfer his normal place of residence from a third country to the customs territory of the Community as a result of exceptional political circumstances. As a consequence, personal belongings can be brought by displaced persons from Ukraine into the Union without any customs duties being applied. Customs declarations could also take a simplified form, including oral declaration.

Similarly, Articles 4 to 11 of Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods can be used for the processing of the personal property of displaced persons from Ukraine. According to Article 11 of this Directive, the competent authorities may derogate from certain conditions limiting VAT exemption when a person has to transfer his normal place of residence from a third country to a Member State of the Community as a result of exceptional political circumstances. As a consequence, personal belongings can be brought by displaced persons from Ukraine into the Union without any VAT on importation being applied.

Article 32 of Regulation (EU) 576/2013 on the non-commercial movement of pet animals can be used for facilitating the entry of pet animals travelling with their owners from Ukraine. To ease this process and by way of derogation from the conditions provided for non-commercial movements of pet animals, Member States may authorise, in exceptional situations, the noncommercial movement into their territory of pet animals which do not comply with the said conditions under specific permit arrangements. Veterinary competent authorities in all Member States were already informed about this possibility and started to implement such arrangements at borders.

In the case of cash (currency, bearer negotiable instrument or commodities used as highly liquid stores of value, such as gold), the provisions on cash controls laid down in Regulation (EU) 2018/1672 would need to be applied to the extent possible under the specific circumstances. This could be done by declaring the cash carried of a value of EUR 10 000 or more, either via an incomplete cash declaration or simply via a self-declaration containing the following information: - Carrier of the cash with contact details, and - Amount of cash.

Nevertheless, at the point of entry into the Union, officers in charge of external border controls enquire and check if a person is in possession of a firearm.

You can find additional information here: Communication providing operational guidelines external border management EU-Ukraine borders_en_1.pdf

Last update: 1 June 2022

Personal belongings of war refugees can be transferred to the customs territory of the Union without any customs duties and without usual limiting conditions being applied. Under the light of the provision of Article 7 of Regulation (EC) No 1186/2009 , duty relief for personal property shall be granted within 12 months from the date of establishment of place of residence of the refugees in question. Furthermore, the personal property may be released for free circulation in several separate consignments. The relief from import duty for personal belongings in accordance with Articles 4 to 11 of Regulation (EC) No 1186/2009 and the additional information already published is not limited to the way how the personal belongings are transported.

Last update: 24 March 2022

The prohibitions apply to the product declared in customs for the considered procedure. For example, if copper cables coiled on wood spools are declared for release for free circulation, they are declared as copper cables and the prohibition on wood products does not apply. This is because the commercial object of the movement is the cables, not the spools. However, if empty wood spools are declared for release for free circulation, they are the object of the movement and therefore submitted to the prohibition.

9. Please explain the implementation of the sanctions on goods which, under the previous prohibitions could be imported and were dispatched from Belarus prior to the entry into force of the sanctions under Regulation 2022/355

Last update: 24 March 2022

Unless a sunset clause applies under the relevant prohibition (allowing the execution of contracts concluded before the entry into force of the sanctions for a prescribed period after that entry into force), the sanctions provided for in the above Regulation shall apply for goods that at the time of entry into force of the Regulation:

- had been dispatched from Belarus for carriage into the EU and were en route

- were under temporary storage in the customs territory of the EU

However, if the goods have been released for free circulation before the entry into force of Regulation 2022/355, the sanctions do not apply.

Where a sunset clause applies, the same treatment will be applicable to goods under sanctions as of the date of expiry of the wind-down period.

Last update: 24 March 2022

Animals can be declared for temporary admission in the Union as long as they fulfil the conditions mentioned in the relevant legislation, especially Article 251(2) of the Union Customs Code  (UCC), e.g. they stay in the customs territory of the Union for a certain period of time without undergoing any change except normal depreciation to the use made of them. The time limit of the customs procedure cannot be shorter than 12 months (Article 237(2) UCC-DA ), which does not mean that the horses must stay at least 12 months in the EU. This time limit  cannot exceed 24 months, but it can be extended in exceptional circumstances; in consequence the total period of the customs procedure cannot be longer than 10 years (paragraphs 2 to 4 of Article 251 UCC).

If the horses are in temporary admission they may be covered by an ATA carnet, but they can also be covered by a standard customs declaration.

The importer can be established in the customs territory of the Union and the horses would benefit from relief from import duty (Article 223 UCC-DA).

In the case of temporary importation arrangements, Article 71(1) of the VAT Directive  could apply, meaning that the chargeable event will only take place when the horses cease to be covered by those arrangements. In other words, as long as the horses remain under the temporary importation arrangements, no VAT is due.

Last update: 7 February 2023

For the most recent information on this topic, please see Question no. 2 in the “Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts” FAQ.

12. We would like to ask the Commission whether the entry into a free zone of goods related to persons/entities listed in annex I of Council Regulation (EU) No 269/2014 is still possible and if so, whether there are special circumstances or conditions linked to such entry, in light of the sanctions?

Last update: 1 June 2022

The entry into a free zone of goods related to persons/entities listed in Annex I of Council Regulation (EU) 269/2014 entails a movement of such goods, which for example once in the free zone can be sold to another person without moving them and thus would run counter to the freezing of economic resources. Therefore, the entry of such goods in a free zone is not allowed as it would lead to breach of Article 2 and Article 1(d) and (e) of that Regulation. This includes the goods related to persons/entities listed in Annex I of Council Regulation (EU) 269/2014, as well as its subsequent amendments.

13. Until the adoption of the 11th sanctions package, Article 3j of Regulation (EU) No 833/2014 prohibited to purchase, import, or transfer, directly or indirectly, coal and other solid fossil fuels, as listed in Annex XXII into the Union if they originate in Russia or are exported from Russia. Have these restrictions been lifted? Does this prohibition applies to all CN-codes previously mentioned in the Annex XXII? Regardless, if: a) the products are coal-based or not?  b) the products are solid or not?

Last update: 26 July 2023

As explained in recital 51 of Council Regulation 1214/2023 of 23 June 2023 (“11th sanctions package”), Article 3j and Annex XXII were deleted because the prohibition concerning coal imports is covered by Article 3i and Annex XXI of Regulation (EU) No 833/2014. The prohibition is therefore still in force, though under a different legal provision. Additionally, the deletion of the transitional period under Article 3j which had already expired is not intended to have any legal effects on past or ongoing contracts or on the applicability of those transition periods.

The product scope subject to the restrictions previously laid down in Article 3j of Regulation (EU) No 833/2014 were defined in the former Annex XXII and applied to all CN-codes mentioned in the Annex. They are now defined in Annex XXI.

“Coal and other solid fossil fuels” in the former Article 3j was only a title, a denomination to distinguish a specific domain of the bans. It did not define, limit or expand the product scope defined in the former Annex XXII.

Similar examples are:

• The title of the former Annex XXII was "Coal products" but this does not limit the ban to products obtained from coal (ex: peat, lignite);

• Tar is not a fuel by itself and is not always a coal product, nor is it a solid fossil. Yet, 2706 "Tar distilled from coal, from lignite or from peat..." was fully included in the product scope of the former article 3j and is now covered by the scope of article 3i.

Last update: 25 April 2022

The Union Customs Code is silent about the need to request any accompanying documents for oral export declarations. However, the customs authorities may perform the customs controls they consider necessary until they are taken out of the customs territory of the Union (see Articles 46(1) and 267(1) UCC). Therefore, the customs officials at the border, depending on the risk assessment, may not need to require any specific document on a systematic basis, but they have always the possibility to do some documentary controls if they choose to do so. Any documents are valid in that respect.

Last update: 25 April 2022

The supply of goods dispatched or transported to a destination outside the EU by or on behalf of the vendor is exempted from VAT in accordance with Article 146(1)(a) of the Council Directive 2006/112/EC (VAT Directive). The conditions to benefit from such VAT exemption at export and the means that can be accepted as evidence for the exit of the goods, are defined in the national VAT legislation. It is likely that an oral declaration in itself is not sufficient and the customs office competent for the place where the goods leave the customs territory of the EU needs to certify the exit of the goods.

Last update: 24 March 2022

Yes, containers coming from 3rd countries that travel to Russia through an EU port be should checked. The Article 2 of the Council Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia's actions destabilising the situation in Ukraine indicates that the sanctions apply to goods “whether or not originating in the Union”.

Last update: 24 March 2022

The flag of the vessel does not make a difference. The rule is: Any consignment of goods, coming from third country and destined to Russia (directly or indirectly), has to be subject to a risk analysis and controls have to be carried out, where appropriate.

18. What is the rule for containers for which our customs has given their green light before the entry into force of the regulations imposing sanctions, but that have not yet left the port?

Last update: 24 March 2022

The sanctions apply whilst the goods are under customs supervision, i.e. they are not released for exit. Art. 333(1) Union Customs Code Implementing Act goes even further by stating: “1. Once goods have been released for exit, the customs office of exit shall supervise them until they are taken out of the customs territory of the Union”. i.e. basically the goods remain under customs supervision as long as they are still in the port.

If the goods are still under customs supervision (leaving for transit, export, etc.), customs can carry out any control or take any measure they deem necessary to rectify a situation that may have changed in the meantime (goods concerned, conditions of the prohibition/sanction etc.).

Last update: 24 March 2022

Goods located in the EU having Russia as a final destination, and which are included in the sanctions list, fall under the scope of Article 2, 2a and 2b of Council Regulation 833/2014. The prohibition to sell, supply, transfer or export these goods, directly or indirectly, includes the prohibition to transit via the EU territory. Transit of prohibited goods between third countries across an EU country is thus prohibited.

External transit, transhipment, reshipment, re-exported from a free zone, temporary stored and directly re-exported from a temporary storage facility, introduced into the customs territory of the Union on the same vessel or aircraft that will take them out of that territory without unloading, and any other movement of goods entering in the EU and are destined to Russia, will be subject to the risk assessment by the customs authorities, which can decide whether the consignment is in the scope of the sanctions and therefore needing a control. These goods would be under customs supervision until they exit the customs territory of the Union (see Article 267(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council, of 9 October 2013, laying down the Union Customs Code).

Last update: 24 March 2022

Item is to be understood as the “supplementary unit” in the export declaration (data element 18 02 000 000 or 6/2 or Box 41 of the SAD). Customs legislation defines the supplementary unit as the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC.

For goods that do not have a supplementary unit in TARIC, the information on “number of packages” (data element 18 06 004 000 or 6/10 or Box 31 of the SAD) could be used to check the threshold. Customs legislation defines packages as the smallest external packing unit. The number of packages to be stated in an export declaration refers to the individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged. The codes to be stated follow the UNECE recommendation on the matter. The UNECE recommends recording the “immediate wrapping or receptacle of the goods, which the purchaser normally acquires with them in retail sales”.

Accordingly, an item means usual packaging for retail sale, e.g. a package of 3 bottles of perfume if they are sold together, or a bottle of perfume if it is meant to be sold separately.

Pursuant to Article 15 of the Union Customs Code, the persons providing information to the customs authorities are responsible for the accuracy and completeness of the information provided. If necessary, the customs authorities may require additional information (invoices, physical controls) to verify the information stated in the customs declaration and whether or not the threshold is reached.

Last update: 5 May 2022

Article 3h of Council Regulation (EU) No 833/2014 as amended by Council Regulation (EU) 2022/428 of 15 March 2022 provides for the prohibition to sell, supply, transfer or export goods listed in Annex XVIII of the same Regulation to any natural or legal person, entity or body in Russia or for use in Russia. The same article establishes that such a prohibition shall apply to the goods listed insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.

Point 17) of Annex XVIII refers to vehicles, except ambulances, for the transport of persons on earth, air or sea of a value exceeding EUR 50 000 each, teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars, motorbikes of a value exceeding EUR 5 000 each, as well as their accessories and spare parts.

In relation to the accessories and spare parts, the above mentioned provision and annex should be applied as follows:

• accessories and spare parts of a value of or below EUR 300 per item are not subject to the restrictions provided for in Article 3h

• accessories and spare parts listed in point 17 of Annex XVIII of a value exceeding EUR 300 that are not intended for the use of the vehicles and appliances also listed there are not subject to the restrictions provided for in Article 3h. This means, i.e. that the prohibition does not apply to accessories and spare parts of vehicles of a value of EUR 50 000 or below.

• accessories and spare parts listed in point 17 of Annex XVIII of a value exceeding EUR 300 that are intended for the use of the vehicles and appliances listed there are subject to the restrictions provided for in Article 3h.

Last update: 25 April 2022

While goods are exported, a declarant is obliged to provide the customs authorities with the information on statistical value for the goods. This obligation exists regardless of the fact whether the exported goods are subject to any restrictions or not.

The relevant provisions on statistical value (Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020) do not regulate the issue of allocation of transportation and insurance costs while the statistical value at exportation is to be established.

Nevertheless, EUCDM GUIDANCE DOCUMENT provides explanations in this respect (link: EUCDM Guidance). In accordance with the GUIDANCE, “The statistical value must include only ancillary charges. These are the actual or calculated costs for transport and, if they are incurred, for insurance, but covering only that part of the journey which is within the statistical territory of the exporting Member State. If transport or insurance costs are not known, they are to be assessed reasonably on the basis of costs usually incurred or payable for such services (considering especially, if known the different modes of transport). (…) If the ancillary costs relate to several items on an export declaration, the respective ancillary costs for each individual item must be calculated on a relevant pro rata basis, e.g. kg or volume.”

Last update: 25 April 2022

Currently (28 March 2022), CN code 7307 91 00 is not listed in any export ban to Russia or in the correlation table of the dual-use regulation (Regulation (EU) 2021/821).

However, the provisions of the dual-use regulation apply mutatis mutandis to the recent amendments of Regulation 833/2014 (See Regulation (EU) 2022/328). This means notably that, by virtue of the dual-use "catch-all" provisions, the competent authorities can require an authorisation also on goods not listed in the regulations, even for a company not listed in the sanctions list.

Last update: 25 April 2022

Restrictions imposed for exports to Belarus go beyond the ‘standard’ export as per the meaning of the Union Customs Code and thus covering goods sent to Belarus under outward processing as well. However, the restriction for export is applying only to the goods as specified in the amended (EC) No 765/2006. Cylinders (Combined Nomenclature code 73) are not in the list of goods restricted under Article 1s and Annex XIV. However, in order to know whether the specific cylinders are subject to the restrictions envisaged in the other Articles for export of dualuse goods (Annex V(a) of Regulation) the exact CN code is necessary.

Nevertheless, with regard to import, all Articles of iron and steel (Combined Nomenclature (CN) code 73) are subject to the restrictions imposed by Article 1q, unless they fall within the derogation envisaged in paragraph (2): ’The prohibitions in paragraph 1 shall be without prejudice to the execution until 4 June 2022 of contracts concluded before 2 March 2022, or ancillary contracts necessary for the execution of such contracts.’

Last update: 1 June 2022

The holder of the authorisation can request to the supervising customs office the extension of the time limit to discharge the special procedure. If, despite the extension granted, the holder of the authorisation cannot meet the deadline, he/she can ask for the application of Article 120 UCC, i.e. remission or repayment of the import duty in special circumstances (equity). Such case would need to be carefully considered on a case by case basis.


Last update: 24 March 2022

Despite the crisis due to the situation in Ukraine, the Union Customs Code (UCC)  does not provide for any derogation on the extension of the 90-day time limit established in Article 149 UCC. A solution to this problem, as it was proposed in the COVID guidance, is that the holder of the authorisation for the temporary storage facilities applies to obtain an authorisation for customs warehouse for these facilities (or part of them) and in this manner there would not be time limit to have the goods stored under the customs warehousing procedure. If, despite the implementation of this solution, some goods cannot meet the 90-day time limit, the concerned economic operators may request force majeure and the customs authorities may apply Article 120 UCC (equity).

27. Please confirm if discharge of temporary storage after 90 days by placing the goods under embargo under the special procedure of customs warehouse would not be contradictory to the definition of customs warehouse which explicitly excludes goods under prohibition of entry or exit into or from the customs territory of the Union?  (see Article 237 (1) (c) UCC)

Last update: 25 April 2022

The 90-day time-limit for temporary storage as referred to in Article 149 Union Customs Code (UCC) cannot be extended without amending the UCC. A possible solution to keep the goods in the storage facility is that the holders of the authorisations of the temporary storage facilities apply for an authorisation for customs warehouse facilities, so that the goods introduced in in such facilities are not subject to any time limit.

The abovementioned solution is not affected by Article 237(1)(c) UCC because the sanctions to

Russia and Belarus are not commercial policy measures as they do not stem from Article 207 TFEU. Therefore, this solution is a feasible alternative to store the goods that are likely not to comply with the 90-day time limit established in Article 149 UCC. The same applies for goods placed under transit and temporary admission as the Articles you mention also refer to commercial policy measures.

Last update: 24 March 2022

The provision of universal postal services is at global level, in principle, governed by the acts of the UPU – the Universal Postal Union. The UPU Constitution guarantees the free circulation of the mail across the single postal territory of the Union (192 member countries), which is realized by the interconnection of all national postal networks of the member countries. All EU Member States are UPU members. As such, they have ratified the UPU acts, so they are obliged to adhere by them. Furthermore, there is no contrary provision to this element in the EU Postal Services Directive.

However, certain items are prohibited from being sent by post, such as dangerous goods, illicit drugs or any “items sent in furtherance of a fraudulent act or with the intention of avoiding full payment of the appropriate charges”. Furthermore, every member country of the Universal

Postal Union has the option to add to these prohibitions. At the same time, the relevant EU Council Regulations and Decisions are directly applicable in all Member States and both prohibit postal users from sending such items, as well as postal service providers from providing postal services for such items.

While the restrictive measures do not apply to postal services as such, which can continue as long as transport is available, the goods under restrictive measures can in essence be considered as prohibited items and cannot therefore be sent by post.

Last update: 25 April 2022

The bans on export to Russia, defined in Regulation (EU) No 833/2014, concern indeed notably dual-use items but are not limited to these items. Chapters 01 to 24 are less impacted by the bans than the industrial chapters. However, export bans do exist for these chapters. They concern mainly luxury goods classified in these chapters and can impact food items (see article 3h and Annex XVIII of Regulation (EU) No 833/2014).

For information pertaining to derogations to the export ban of food items and more generally to humanitarian derogations, please refer to our dedicated Q&As document. Please note that humanitarian derogations do not apply to export of luxury goods.

We fail to see how the presence of a CAS code for dual-use items complicates the export formalities. If the question needs to be investigated further, more details on the problem mentioned need to be provided.

Guidance has been published and can be found at the following addresses:

• https://ec.europa.eu/taxation_customs/customs-4/international-affairs/eu-measuresfollowing- russian-invasion-ukraine_en

• https://trade.ec.europa.eu/doclib/docs/2022/march/tradoc_160079.pdf

• https://ec.europa.eu/info/business-economy-euro/banking-and-finance/international- relations/restrictive-measures-sanctions/sanctions-adopted-following-russias-militaryaggression- against-ukraine_en

• https://www.sanctionsmap.eu/#/main

Moreover, the “Export Control Handbook for Chemicals” is a useful tool to know what chemicals are subject to export controls by various regulations (Dual-use, explosive precursors, drug precursors, chemicals under restrictions for Syria, hazardous chemicals, etc.). The 2022 revision of the handbook will be published very soon. In the meantime the version 2021 can be downloaded. https://publications.jrc.ec.europa.eu/repository/handle/JRC124421

Last update: 25 April 2022

Indeed CN codes for dual-use items are not published in the Official Journal. However, DG TAXUD has published a correlation table between CN codes and dual-use codes. This table lists all CN codes submitted to controls on dual-use items and therefore also submitted to the bans on exports to Russia.

The fact that the goods mentioned in your message are not dual-use items does not mean per se that they are free from the export bans.

These export bans cover a wider product scope than dual-use items and it is advised referring to the information page published by the European Commission for more information on the product coverage.

If the CN codes of the products are known, the sanctions can also be found on the TARIC web site.

Enter "Russia" in the "origin/destination" field and the CN code in the "good code" field.

The Commission does not publish lists of CN codes per regulation. However, if you wish to display all codes impacted by a specific legal act (in this case, Regulation (EU) 2022/328), click on "advanced search" to display the full query screen, and enter the reference of the legal act in the field "Legal base".

Last update: 1 June 2022

There would be no requirement to obtain an export licence in this case, as the goods are – by definition – not definitively located in a Member State (Article 2(2) of Regulation 116/2009).

As regards sanctions, please note that the Council has adopted on 8 April Regulation (EU) 2022/576, as an amendment to Council Regulation 833/2014, in order to allow the re-export to Russia of cultural goods which are on loan in the context of formal cultural cooperation with Russia. Should the artworks be considered as under a loan in the context of a formal cultural cooperation with Russia, their return to Russia should be possible, subject to, the authorisation of the competent national authority for sanctions.

On this matter, we would suggest you contact your national authority. Please see its contact details in the list available here:

https://ec.europa.eu/info/sites/default/files/business_economy_euro/banking_and_finance/docum ents/national-competent-authorities-sanctions-implementation_en.pdf

For the sake of completeness, we should mention the possibility - however remote - that a cultural good temporarily admitted in the Union could be nevertheless retained here and not allowed to return to Russia: that would the case where the owner of the good is a Russian national against whom the Union has taken measures of freezing of assets.

Last update: 1 June 2022

The prohibitions stipulated in article 5i of regulation (EU) No 833/2014 apply regardless of the personal or professional situation of the persons carrying the cash.

Regular travellers are submitted to the same provisions. The derogation to the cash export ban for personal use by virtue of article 5i.2(a) allows the travellers to carry cash only for the necessities of the travel and the travellers accompanying them. This exemption does not allow them to bring cash for other recipients in Russia.

Please note that, independently from the above, the travellers must submit a cash declaration to the national customs authorities, in cases where a declaration must be submitted in accordance with the provisions of the cash controls Regulation (Regulation (EU) 2018/1672)

Last update: 1 June 2022

Article 38 of the TFEU provides the definition of “agricultural products”, i.e.: “Agricultural products means the products of the soil, of stock-farming and of fisheries and products of first stage processing directly related to these products “. Please refer to Annex 1 to the TFEU “LIST REFERRED TO IN ARTICLE 38 OF THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION” for more details.

Taking into account the above text, Agricultural products should not be considered as covering agricultural machinery.

Last update: 29 June 2022

When a CN-code is preceded by an “ex” it means that not all goods under the relevant CN-codes are covered by the prohibition, but only a subset, which can be those corresponding to the description that appears in the table, in the title or sub-title of the relevant annex or in the relevant article in the Regulation. For example, in Annex X of Regulation (EU) 833/2014 the goods covered under CN-Code 8419 89 10 “Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water” only the goods falling under the description in the table as “Alkylation and isomerization units” are subject to the restrictions.

RELATED PROVISION: ARTICLE 2; ARTICLE 2a; ARTICLE 2b OF COUNCIL REGULATION 833/2014


Last update: 2 October 2023

Council Regulation (EU) 2022/328 of 25 February 2022 , Council Regulation (EU) 2022/345 of 1 March 2022, Council Regulation (EU) 2022/394 of 9 March 2022, Council Regulation (EU) 2022/428 of 15 March 2022, Council Regulation (EU) 2022/576 of 8 April 2022, Council Regulation (EU) 2022/879 of 3 June 2022, Council Regulation (EU) 2022/1269 of 21 July 2022, Council Regulation (EU) 2022/1904 of 6 October 2022, Council Regulation (EU) 2022/2474 of 16 December 2022, Council Regulation (EU) 2023/427 of 25 February 2023 and Council Regulation (EU) 2023/1214 of 23 June 2023 build on, and expand, the EU restrictive measures (sanctions) in form of export restrictions under the Sanctions Regulation .

This Guidance aims at supporting competent authorities and stakeholders, including exporters, in the implementation of the export restrictions introduced in Articles 2, 2a and 2b and the related provisions in Articles 1, 2c and 2d of the Sanctions Regulation, without prejudice to that regulation or of other regulations.

Last update: 10 October 2022

Firstly, the Sanctions Regulation has expanded the scope of export restrictions concerning dualuse goods and technologies as identified in Annex I of the EU Dual-Use Regulation . The export of these items has been prohibited since 2014 for the military sector. Now the prohibition applies even when these items are intended for civilian end-users or uses, with very limited exemptions and derogations.

Secondly, the Sanctions Regulation also prohibits the export of additional ‘Advanced Technology’ items to limit the enhancement of Russia’s military and technological capacity in sectors such as electronics, computers, telecommunications and information security, sensors and lasers marine, chemicals that could be used in the process of manufacture of chemical weapons, special materials and related equipment, manufacturing equipment and other sensitive items, such as those used by law enforcement bodies.

Thirdly, the Sanctions Regulation identifies entities connected to Russia’s defence and industrial base, on whom even tighter export restrictions are imposed.

As in other EU sanctions regimes, the export restrictions apply to the sale, supply, transfer and export of covered items, as well as the provision of brokering services and of technical and financial assistance.

The new provisions foresee very limited exemptions and derogations in certain defined situations further explained in this document. Similarly, the Sanctions Regulation allows for some possibility of continuing exporting under pre-existing, or “grandfathered” contracts, subject to an authorisation by the competent authority.

Lastly, the Sanctions Regulation contains other export restrictions e.g. an export ban for goods and technology suited for use in aviation or the space industry as well as in the energy sector, for luxury goods, on maritime navigation goods and technology and on goods which could contribute in particular to the enhancement of Russian industrial capacities. These measures are not covered by this FAQ.

Last update: 10 October 2022

In simplified terms, the process for verifying if you are concerned by an export restriction is the following:


This is a simplified diagram. For further clarification, please check with the relevant competent authorities of your Member State whether the Sanctions Regulation (or other restrictions) apply to the product you are selling to Russia.

Certain Annexes to the Sanctions Regulation, for example Annexes II, X, XI, XVIII and XXIII, include codes of the Combined Nomenclature (CN), while dual-use items and advanced technology items listed in Annex VII are identified with technical descriptions. As part of its compliance obligations, the economic operator must verify, based on the CN code or the technical description, whether an item to be exported is covered or not. The fact that the CN code corresponding to an item is not listed in the Sanctions Regulation does not exclude that certain items classified under that CN code are affected because they may be dual-use items or those of Annex VII to the Sanctions Regulation, in accordance with Articles 2, 2a and 2b. As regards dual-use items and those of Annex VII of the Sanctions Regulation, there is no correlation in the Sanctions Regulation between the CN codes and such items subject to the restrictive measures.

Last update: 10 October 2022

The export restrictions applicable to items covered by Annex I to the EU Dual-Use Regulation and to ‘Advanced technology’ items take the form of prohibitions but there are limited exemptions and derogations. Exemptions according to Article 2(3) and Article 2a(3) cover, among others, humanitarian needs, health emergencies, natural disasters, medical and pharmaceutical uses, temporary exports of equipment for use by news media and items for personal use. Derogations according to Article 2(4) and Article 2a(4) cover, among others, exports intended for government-to-government cooperation, exports intended for civilian nonpublicly available electronic communications networks which are not the property of an entity that is publicly controlled or with over 50% public ownership, exports for the operation, maintenance and safety of civil nuclear capabilities, or exports intended for companies owned, or solely or jointly controlled by an EU entity or the entity of a partner country, exports covered by prior contracts and items ensuring cyber-security and information security.

These exemptions and derogations are not available for export to individuals or entities connected to Russia’s defence and industrial base, as listed in Annex IV. For these entities, export is only permitted under the conditions specified in Article 2b(1)(a) and (b).

In parallel, it should be noted that the exemptions and derogations mentioned above are also not available for exports for the energy sector and for aviation or space industry except if they are intended for intergovernmental cooperation in space programmes.

Last update: 16 March 2022

The export restrictions entered into force and became fully applicable on 26 February 2022.

From that date, exports of goods and technology subject to the export restrictions introduced by the Sanctions Regulation are only allowed if permitted under (i) relevant exemptions, or (ii) derogations subject to authorisation. If an authorisation is required, until such an authorisation is granted, trade may not proceed.

Last update: 16 March 2022

If the items are not covered by the Sanctions Regulation, they may be sold, supplied, transferred or exported to Russia without restrictions and the related provision of technical and financial assistance may continue. This is without prejudice to any other trade restrictions that might be in place under other provisions of the Regulation or under other regulations.

Last update: 10 October 2022

The Sanctions Regulation applies “without prejudice” – i.e. in parallel – to the EU Dual-Use Regulation (EU) 2021/821. Exporters must ensure they comply with both regulations.

Consequently, the export of dual-use items might require an authorisation under the EU DualUse Regulation and, where a derogation applies under the Sanctions Regulation, also under that regulation. In case of doubt, exporters should contact the competent authority of the Member State where the exporter is resident or established.

In case the export of a dual-use item or an ‘Advanced technology’ item in Annex VII falls under the scope of an exemption according to Articles 2(3) and 2a(3), no prior authorisation is required under the Sanctions Regulation. For dual-use items, however, an authorisation might still be required under the EU Dual-Use Regulation.

For authorisations for goods and technology listed in Annex VII of the Sanctions Regulation, the rules and procedures laid down in the EU Dual-Use Regulation apply, mutatis mutandis. This means, for example, that when the export of an item not listed under Annex I of the Dual-Use Regulation is subject to an authorisation requirement under the EU Dual-Use Regulation, for example under Article 4 (so-called ‘catch-all’ clauses), such authorisation requirements remain in place, notwithstanding the fact that the same item may be listed in Annex VII to the Sanctions Regulation.

Last update: 16 March 2022

The export of dual-use items for military use and end-users is prohibited under the Sanctions Regulation. The export of items not listed in Annex I to the EU Dual-Use Regulation may still be subject to control under the “catch-all clause” of the EU Dual-Use Regulation, i.e. to ensure that they are not for military uses or end-users (including where the export concerns individuals or entities listed on Annex IV to the Sanctions Regulation).

Last update: 16 March 2022

The definition of ‘technical assistance’ and ‘brokering services’ can be found in Articles 1(c) and 1(d) of the Sanctions Regulation. The provision of such assistance or services falls under the prohibitions in Articles 2(2) and 2a(2) and it may be subject to the exemptions and derogations pursuant to Articles 2(3) and 2a(3), Articles 2(4) and 2a(4) and Articles 2(5) and 2a(5).

Last update: 10 October 2022

The notification to the competent authority and the request for authorisation shall – whenever possible - be submitted by electronic means. Annex IX to the Sanctions Regulation provides forms containing the mandatory elements for these notifications or applications and whenever possible, exporters should use these forms. However, when the use of the form is not possible, exporters shall provide at least all the elements described in the form and in the order provided set out in the forms.

If the item is covered by the EU Dual-Use Regulation, exporters must also submit the form(s) pursuant to that Regulation to the competent authority.

The notification/application/authorisation form in Annex IX to the Sanctions Regulation only refers to the provisions of Articles 2, 2a and 2b. It does not affect the use of forms related to other provisions of the Sanctions Regulation.

Last update: 10 October 2022

Non-controlled items containing one or more components listed in Annex VII are not subject to the export restrictions applicable to the export of these components, provided that the transaction is not intended to circumvent rules on dual-use export control or the restrictions on dual-use and ‘Advanced technology’ items pursuant to the Sanctions Regulation.

However, non-controlled items containing one or more components listed in Annex I of the EU Dual-Use Regulation may still be subject to export controls under the so-called ‘principal elements rule’ (point 2 of the General Notes to Annex I of the EU Dual-Use Regulation). This means that the object of the controls contained in Annex I may not be defeated by the export of any non-controlled goods containing one or more controlled components when the controlled component or components are the principal element of the goods and can feasibly be removed or used for other purposes. In judging whether the controlled component or components are to be considered the principal element, it is necessary to weigh the factors of quantity, value and technological know-how involved and other special circumstances which might establish the controlled component or components as the principal element of the goods being procured.

Last update: 2 October 2023

Articles 2(3) and 2a(3) of the Sanctions Regulation provide for six limited exemptions from the export restrictions provided that certain conditions and requirements are fulfilled, i.e. the use of the exemption is declared to the customs authorities and a notification is made the first time it is used. These exemptions apply to:

• humanitarian purposes, health emergencies, the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or the environment or as a response to natural disasters;

• medical or pharmaceutical purposes;

• temporary export of items for use by news media;

• software updates;

• use as consumer communication devices; or

• personal use of natural persons travelling to Russia or members of their immediate families travelling with them, and limited to personal effects, household effects, vehicles or tools of trade owned by those individuals and not intended for sale.

For exemptions related to transit through Russia, please check question 42.

Last update: 2 October 2023

Article 2(4) of the Sanctions Regulation provides for eight derogations where an authorisation must be requested from the competent authority. Until the authorisation is granted, the export of the item is prohibited. The derogations cover situations where the item is intended for:

(a) cooperation between the Union, the governments of Member States and the government of Russia in purely civilian matters;

(b) intergovernmental cooperation in space programmes;

(c) the operation, maintenance, fuel retreatment and safety of civil nuclear capabilities, as well as civil nuclear cooperation, in particular, in the field of research and development;

(d) maritime safety;

(e) civilian non-publicly available electronic communications networks which are not the property of an entity that is publicly controlled or with over 50% public ownership;

(f) the exclusive use of entities owned, or solely or jointly controlled by a legal person, entity or body which is incorporated or constituted under the law of a Member State or of a partner country;

(g) diplomatic representations of the Union, Member States and partner countries, including delegations, embassies and missions; and

(h) ensuring cyber-security and information security for natural and legal persons, entities and bodies in Russia except for its government and undertakings directly or indirectly controlled by that government.

Article 2a(4) of the Sanctions Regulation provides for nine derogations where an authorisation must be requested from the competent authority. Until the authorisation is granted, the export of the item is prohibited. The derogations cover situations where the item is intended for:

• cooperation between the Union, the governments of Member States and the government of Russia in purely civilian matters;

• intergovernmental cooperation in space programmes;

• the operation, maintenance, fuel retreatment and safety of civil nuclear capabilities, as well as civil nuclear cooperation, in particular, in the field of research and development;

• maritime safety;

• civilian non-publicly available electronic communications networks which are not the property of an entity that is publicly controlled or with over 50% public ownership;

• the exclusive use of entities owned, or solely or jointly controlled by a legal person, entity or body which is incorporated or constituted under the law of a Member State or of a partner country;

• diplomatic representations of the Union, Member States and partner countries, including delegations, embassies and missions;

• ensuring cyber-security and information security for natural and legal persons, entities and bodies in Russia except for its government and undertakings directly or indirectly controlled by that government; and

• exclusive use and under the full control of the authorising Member State and in order to fulfil its maintenance obligations in areas which are under a long-term lease agreement between that Member State and the Russian Federation.

Article 12b of the Sanctions Regulation provides for a temporary derogation strictly necessary for the divestment from Russia or the wind-down of business activities in Russia subject to the fulfilment of certain conditions. Request for authorisations under this derogation can take place until 31 December 2023.

For contracts concluded before 26 February 2022, please check questions 29 to 32. For situations with individuals or entities listed in Annex IV, please check question 20. For derogations related to transit through Russia, please check question 43.

Last update: 16 March 2022

It is for the competent authority to determine the necessary documentation that might be useful to assess and verify that the conditions for exemptions or derogations are met. This documentation may include contracts, intergovernmental agreements, and declarations from the exporter (self-declaration).

15. The exemption under Article 2(3)(b) and Article 2a(3)(b) can apply under the condition that the goods and technology are intended for non-military use and for a non-military end-user. What does that mean?

Last update: 10 October 2022

The exemptions in Articles 2(3) and 2a(3) allow exports of dual-use and advanced technologies intended for humanitarian purposes, health emergencies and medical purposes from the relevant restrictions, as long as such exports are destined for non-military use and for a non-military enduser. Therefore, where the items are destined for a civilian facility as the end-user, the exemption could apply unless there are reasonable grounds to believe that the items could be diverted to a military use or end-user.

Last update: 10 October 2022

The Sanctions Regulation prohibits the sale, supply, transfer or export, or the related provision of technical and financial assistance, of goods or technology to military end users in Russia, for military end uses and users listed in Annex IV to the Sanctions Regulation.

This covers both Dual-use items (listed in Annex I of the EU Dual-Use Regulation) and ‘Advanced Technology’ items (listed in Annex VII to the Sanctions Regulation).

In relation to potential exports to non-military end-users not listed in Annex IV to the Sanctions Regulation or for non-military end uses of those goods and technology, the following applies:

• For Dual-use items listed in Annex I to the EU Dual-Use Regulation or under authorisation requirement due to the application of a catch-all clause:

o if the intended end-use falls under the scope of the exemptions listed in Article 2(3) (see under question 12), it is not necessary to seek an authorisation pursuant to the Sanctions Regulation, but the exporter shall comply with the requirements pursuant to the EU Dual-Use Regulation. In addition, the Sanctions Regulation requires the exporter to declare in the customs declaration that the items are being exported under the relevant exemption and notify the competent authority of the Member State where the exporter is resident or established when they export for the first time using the relevant exemption within 30 days from the date when the first export took place. The national competent authorities will monitor the use of exemptions with a view to preventing any risk of circumvention of the measures. o if the intended end-use falls under the scope of any of the eight activities listed in Article 2(4) (see under question 13), the exporter shall apply for an authorisation and a case-by-case assessment is made by the competent authority of the Member State where the exporter is resident or established. In addition, the exporter shall comply with the requirements pursuant to the EU Dual-Use Regulation.

o if the export falls under contracts concluded before 26 February 2022, please check questions 29-32.

• For ‘Advanced Technology’ items as listed in Annex VII to the Sanctions Regulation:

o if the intended end-use falls under the scope of the eight exemptions listed in Article 2a(3) (see under question 12), it is not necessary to seek an authorisation pursuant to the Sanctions Regulation. The Sanctions Regulation requires the exporter to declare in the customs declaration that the items are being exported under the relevant exemption and notify the competent authority of the Member State where the exporter is resident or established when they export for the first time using the relevant exemption within 30 days from the date when the first export took place.

The national competent authorities will monitor the use of exemptions with a view to preventing any risk of circumvention of the measures.

o if the intended end-use falls under the scope of activities listed in Article 2a(4) (see

under question 13), the exporter shall apply for an authorisation by the competent authority of the Member State where the exporter is resident or established.

o if the export falls under contracts concluded before 26 February 2022, please check questions 29-32.

In addition, as regards aviation and space industry items, please see question 4, which confirms that the derogations and exemptions above are not available for those sectors except if they are intended for intergovernmental cooperation in space programmes.

Last update: 16 March 2022

Authorisations pursuant to Articles 2, 2a and 2b are processed by the competent authorities listed in Annex I to the Sanctions Regulation and follow the rules and procedures laid down in the EU Dual-Use Regulation, which applies mutatis mutandis.

Last update: 10 October 2022

The Sanctions Regulation applies “without prejudice” – i.e. in parallel – to the EU Dual-Use Regulation (EU) 2021/821. Exporters must ensure they comply with both regulations.

Consequently, the export of dual-use items might require an authorisation under the EU DualUse Regulation and, where a derogation applies under the Sanctions Regulation, also under that regulation. In case of doubt, exporters should contact the competent authority of the Member State where the exporter is resident or established.

For authorisations for goods and technology listed in Annex VII to the Sanctions Regulation, the rules and procedures laid down in the EU Dual-Use Regulation apply, mutatis mutandis. This means, for example, that the competent authority of the Member State where the exporter is resident or established may decide to grant a global export authorisation, as defined in the EU Dual-Use Regulation7, for the export of cyber-security and information security items in Annex VII. Such authorisation could cover, for instance, the export of a specified item and subsequent updates (for example bug-fixes, malware fingerprint data) and/or upgrades (unlocking additional functionalities) to multiple end-users in Russia, recognising that some exporters of cybersecurity items may have large numbers of customers.

Last update: 10 October 2022

Sale, supply, transfer or exports of dual-use and advanced technology items (as well as related provision of technical assistance) intended for software updates are allowed under the exemption of Article 2(3)(d) and 2a(3)(d) of the Sanctions Regulation. EU companies can provide remote software interventions, including software configuration updates, software monitoring and software log analysis, related to dual-use goods and technology and to certain goods and technology listed in annex VII of the Sanctions Regulation for non-military use and for a nonmilitary end-user. As indicated in the relevant provisions, the exporter shall notify the competent authority of the Member State where the exporter is resident or established of the first use of the relevant exception within 30 days from the date when the remote software intervention is provided.

Last update: 10 October 2022

Stricter conditions apply for exports to certain end-users connected to Russia’s defence and industrial base. With respect to these individuals and entities listed in Annex IV to the Sanctions Regulation, exemptions do not apply and only some very limited possibilities of authorisation by the competent authorities apply for the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or the environment. With regard to these individuals and entities, contracts concluded before 26 February 2022 may be executed, subject to an authorisation by the competent authority, but trade must stop until such authorisation is granted. Such authorisations should have been requested before 1 May 2022.

Export restrictions to these entities do not apply if the items concerned are not listed in Annex VII to the Sanctions Regulation (‘Advanced technology’ items) nor listed in Annex I to the EU Dual-Use Regulation or subject to catch-all clauses under the EU Dual-Use Regulation. This is without prejudice to any other export restrictions that might be in place under the Sanctions Regulation, other rules or regulations.

EU exporters must also ensure that the covered items do not reach the listed entities indirectly (via those entities’ non-listed subsidiaries or other entities they control, or via an intermediary). The sale, supply, transfer or export of covered items to a third-party intermediary is also prohibited, if the items would reach the listed entity. In all situations, EU exporters should perform adequate due diligence on their business partners and the final destination of the goods.

EU exporters are furthermore prohibited from participating, knowingly and intentionally, in activities the object or effect of which is to circumvent these export restrictions.

Last update: 16 March 2022

As a general rule, if you fall outside these situations there is no point in applying for an authorisation.

For the conditions applicable to the fulfilment of existing contracts, please check questions 29-32.

Last update: 16 March 2022

The items included in the list of products in Annex VII were selected on the basis that they may contribute, directly or indirectly, to enhancing Russia’s military and technological capacity. They were also selected in cooperation with our partner countries.

Last update: 9 June 2022

The term “other services” is comprehensive. It covers all services that are "related to the goods and technology […] and to the provision, manufacture, maintenance and use of these goods and technology, directly or indirectly to any natural or legal person, entity or body in Russia, or for use in Russia”. It is for the EU Company to ensure that the provision of services in question is not related to the sanctioned good or to the provision, manufacture, maintenance and use of this sanctioned good.

Last update: 16 March 2022

Items in Annex VII are listed on the basis of their description and their technical parameters. When exporting to Russia and your items are subject to controls, you might be asked to provide any document needed to identify your item, and useful to its identification and classification, including, for example, technical datasheet where characteristics and technical parameters of your item are listed.

Last update: 10 October 2022

Annex VII to the Sanctions Regulation listing ‘Advanced Technology’ items does not contain commodity (customs) codes.

Annex I of this FAQ includes, for purely informative purposes, a Correlation Table with references correlating the goods in Annex VII to the Sanctions Regulation with the corresponding commodity codes as defined under the rules of the Common Customs Tariff and Combined Nomenclature (CN). This is provided as courtesy to economic operators to help them in the identification and classification of goods in Annex VII that are subject to the measures set out in Article 2a(1) and 2b(1) of the Sanctions Regulation. The corresponding 8-digit CN codes provide a non-binding guide for economic operators to detect and identify the goods that they are declaring. It is not binding and is provided without prejudice to all the obligations of the economic operator from the point of view of export control and sanctions to be checked at the moment of the lodging of the customs declaration.

It should be noted that, while the commodity codes support economic operators in their compliance efforts, an additional technical assessment is necessary for drawing conclusions as to whether a good is subject to the export restrictions. This additional technical assessment is often required as, in most cases, there is not a perfect match between the description of the goods in Annex VII and the description of corresponding commodity codes.

The commodity codes are taken from the Combined Nomenclature. This is defined in Article 1(2) of Council Regulation (EEC) No 2658/87  and as set out in Annex I thereto, which are valid at the time of publication of the Sanctions Regulation.

Last update: 16 March 2022

The term ‘tractor’ (Item X.A.VII.001.b in Annex VII) concerns off highway wheel tractors, which include agriculture tractors as long as they meet the technical parameters required in this control.

Heavy trucks understood as road trucks for semi-trailers are covered by item X.A.VII.001.c in the same annex.

Last update: 16 March 2022

To facilitate the notification and authorisation of sale, supply, transfer or export of items falling under the scope of Articles 2, 2a and 2b of the Sanctions Regulation, Annex IX of the Regulation provides a template with the mandatory elements of information to be provided by the exporter to the competent authority of the Member State where the exporter is resident or established.

If the item also falls under the scope of the EU Dual-Use Regulation, the exporter must also comply with the requirements pursuant to that regulation, using the template made available in that regulation.

The list of Member States’ competent authorities for the Sanctions Regulation is available in Annex I to the Sanctions Regulation.

The list of Member States’ competent authorities under the EU Dual-Use Regulation is published in the Official Journal of the European Union . A copy of that list is available on the dedicated website of the Commission.

Last update: 10 October 2022

In order to allow the fulfilment of contracts concluded before 26 February 2022, Member States may authorise the export of dual-use and ‘Advanced technology’ items for non-military uses and non-military end-users provided the exporter requested such an authorisation before 1 May 2022. These authorisations shall be assessed by the competent authority according to the applicable rules. Until the authorisation is received, exports of such items covered by the new sanctions are prohibited. Beyond 1 May 2022, it is not allowed to seek authorisation for the fulfilment of existing contracts.

The competent authority of the Member State where the exporter is resident or established shall not grant an authorisation if there are reasonable grounds to believe that the end-user might be a military end-user or an individual or entity listed in Annex IV or that the goods might have a military use, unless the export is intended for humanitarian purposes, health emergencies, the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or the environment, or as a response to natural disasters. Furthermore, national competent authorities shall not grant an authorisation if there are reasonable grounds to believe that the export is intended for aviation or the space industry (unless it is intended for intergovernmental cooperation in space programmes) or for the energy sector.

If the contract has been concluded directly with an individual or entity listed in Annex IV, national competent authorities can authorise its continued execution only if the items are necessary for the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or the environment.

All authorisations by the competent authorities of the Member States must be granted in accordance with the rules and procedures laid down in the EU Dual-Use Regulation, which applies mutatis mutandis. This includes the period of validity of such authorisations.

In case the contract provides for the exports of a dual-use controlled item, the exporter needs to hold the necessary authorisation pursuant to the EU Dual-Use Regulation before the actual exports.

Last update: 16 March 2022

To facilitate the authorisation of existing contracts, Annex IX to the Sanctions Regulation provides a template with the mandatory elements of information to be provided by the exporter to the competent authority of the Member State where the exporter is resident or established. If the item falls under the scope of the EU Dual-Use Regulation, the exporter must comply with the requirements pursuant to that Regulation as well.

The list of Member States’ competent authorities is available in Annex I to the Sanctions Regulation.

The list of Member States’ competent authorities under the EU Dual-Use Regulation is published in the Official Journal of the European Union . A copy of that list is available on the Dual-use export control webpage of the Commission.

Last update: 10 October 2022

No. The derogations in Articles 2(5) and 2a(5) are intended for non-military uses and for nonmilitary end-users. Article 2(7) and Article 2a(7) provide that when deciding on requests for authorisations, the national competent authorities cannot grant an authorisation if they have reasonable grounds to believe that the end-user might be a military end-user or the goods might have a military end-use.

According to Article 2b(1) point (b), the grandfathering of a contract can be authorised in the case where the end-user is an entity or natural person listed in Annex IV.

In all cases, an authorisation for the execution of a contract concluded before 26 February 2022 can only be granted if the request for authorisation was made before 1 May 2022.

31. Is it possible to execute contracts where the item was delivered before the entry into force of the Sanctions Regulation, but some activities are still required for the completion of the contract? For example, can an EU-based company provide technical assistance in Russia in relation to an item which is covered by the Sanctions Regulation, if it was sold to a Russian end-user before the entry into force of the sanctions and fully paid by the end-user?

Last update: 16 March 2022

The execution of contracts where the items were delivered and some activities need to be undertaken by the seller (for example technical interviews with the customer; formal acceptance of the product/items; testing; contract closeout and milestones payment) requires an authorisation for the completion of those parts of the contract concerning after-sale services.

Last update: 16 March 2022

Articles 2(5), 2a(5), and 2b(1)(b) do not define the term ‘contracts’. Given that the object and purpose of those provisions is to enable, subject to authorisation, exporters to honour their contractual obligations under relevant domestic law, it is for the competent authorities to assess under their domestic laws whether a contract has been concluded.

In general, in the context of EU sanctions, a contract is considered concluded where it contains all the necessary elements for the execution of a transaction (such as product, price, quantities, deliver dates, modalities of execution, etc.). If one of these essential elements is missing and would therefore require the signature of a subsequent agreement, the initial agreement should not be considered as a contract. 33. Is an EU exporter allowed to fulfil a contract with a Russian entity requiring the export of an item covered by the Sanctions Regulation through a subsidiary of the Russian entity based in the EU or in a third country?  Last update: 16 March 2022

The Sanctions Regulation prohibits "to sell, supply, transfer or export, directly or indirectly, [covered items], whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia”. It also prohibits “to participate, knowingly and intentionally, in activities the object or effect of which is to circumvent prohibitions” in the Regulation.

The EU exporter would therefore need to seek the authorisation of the competent authorities under Articles 2(5), 2a(5), and 2b(1)(b) in order to be allowed to fulfil any contract requiring export of a covered item to Russia or for use in Russia.

If the subsidiary of the Russian entity is based in the EU, that subsidiary is itself bound to comply with the Sanctions Regulation.

EU exporters must also ensure that the covered items do not reach the listed entities indirectly (via those entities’ non-listed subsidiaries or other entities they control, or via an intermediary). The sale, supply, transfer or export of covered items to a third-party intermediary is also prohibited, if the items would reach the listed entity. In all situations, EU exporters should perform adequate due diligence on their business partners and the final destination of the goods.

EU exporters are furthermore prohibited from participating, knowingly and intentionally, in activities the object or effect of which is to circumvent these restrictions.

Last update: 16 March 2022

The scope of application of the Sanctions Regulation is set out in Article 13; EU sanctions do not apply extraterritorially. The Sanctions Regulation applies, inter alia, to any person inside or outside the territory of the Union who is a national of a Member State, and to any legal person, entity or body, inside or outside the territory of the Union, which is incorporated or constituted under the law of a Member State.

Subsidiaries of EU companies are incorporated under the laws of the host country, thus bound by the host country laws. Nevertheless, EU nationals working for that subsidiary are personally bound by EU sanctions and can be held personally liable for participating in transactions which breach EU sanctions. For example, even if the subsidiary itself entered the transaction, EU nationals facilitating the transaction could still be covered by the anti-circumvention clause if they "participate in activities" the object or effect of which was to circumvent the main prohibition. In addition, decisions taken by the foreign subsidiary that need to be cleared/greenlighted by the EU parent company would be relevant, in that the latter is bound in respect of its own actions.

Last update: 16 March 2022

If your EU-based company solely or jointly controls a joint venture company established in and under the laws of Russia and the item is intended for the exclusive use of the joint venture, it is possible to seek authorisation for the exports of the item. For the derogations applicable to exports intended to fulfil contracts concluded before 26 February 2022, please check questions 29-32.

Last update: 16 March 2022

Member States’ competent authorities under the EU Dual-Use Regulation issue export authorisations for dual-use items based on specific and case-by-case assessment. Where the competent authorities have grounds for a review of their previous assessment, Article 16(1) of the EU Dual-Use Regulation allows them to annul, suspend, modify or revoke an export authorisation which was already granted.

This may be due to, among others, the changed assessment of risks associated to a specific enduse, end-user or destination of concern, or further restrictions to trade in goods that may have been adopted once the export authorisation was granted. There might, however, be also other reasons for a competent authority to annul, suspend, modify or revoke export authorisations.

The Sanctions Regulation allows the competent authorities to annul, suspend, modify or revoke an authorisation, which they have granted if they deem that such annulment, suspension, modification or revocation is necessary for the effective implementation of the Sanctions Regulation.

Last update: 16 March 2022

Export of dual-use items to Russia is prohibited under the Sanctions Regulation, even for civilian uses, as of 26 February 2022. Some exemptions and derogations, as listed in the Sanctions Regulation still allow for the export of dual-use items licensed before 26 February 2022 in very specific cases and under very strict conditions, including the need for additional export authorisations under the Sanctions Regulation.

That being said, the Sanctions Regulation does not oblige the competent authorities to suspend or revoke licences granted under the EU Dual-Use Regulation. It rather requires that the same exports comply with the new prohibitions on dual-use exports as set out in the Sanctions Regulation and can only continue under an exemption or a derogation.

Last update: 10 October 2022

No. The Sanctions Regulation does not provide specific flexibilities for items that were under way inside the European Union on the date when the item concerned became subject to Articles 2, 2a or 2b of the Regulation.

Last update: 10 October 2022

Pursuant to Article 12(1)(d) of the EU Dual-Use Regulation, Union general export authorisations apply to exports of certain items to certain destinations under specific conditions and requirements for use.

The three following Union general export authorisations were – in the past - usable for exports to Russia of dual-use items, under specific conditions and requirements for each of them:

• EU003: Union general export authorisations for items that are re-exported after being repaired or replaced in the Union.

• EU004: Union general export authorisations for items that are temporarily exported for the purpose of an exhibition or fair.

• EU005: Union general export authorisations for items of the telecommunications category.

In order to align the EU Dual-Use Regulation with the restrictive measures against Russia and to ensure legal clarity, Russia was removed from the list of destinations covered by those Union general export authorisations, by means of a delegated regulation amending the relevant Annexes to the EU Dual-Use Regulation . The delegated regulation entered into force on 5 May 2022.

Last update: 16 March 2022

Goods located in the EU having Russia as a final destination, and which are included in the sanctions list, fall under the scope of Articles 2, 2a and 2b of the Sanctions Regulation. The prohibition to sell, supply, transfer or export these goods, directly or indirectly, includes the prohibition to transit via the EU territory. Transit of prohibited goods between third countries across an EU country is thus prohibited.

External transit, transhipment, reshipment, re-exported from a free zone, temporary stored and directly re-exported from a temporary storage facility, introduced into the customs territory of the Union on the same vessel or aircraft that will take them out of that territory without unloading, and any other movement of goods entering in the EU and are destined to Russia, will be subject to the risk assessment by the customs authorities, which can decide whether the consignment is in the scope of the sanctions and therefore needing a control. These goods would be under customs supervision until they exit the customs territory of the Union (see Article 267(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council, of 9 October 2013, laying down the Union Customs Code).

Last update: 16 March 2022

The controls in the Sanctions Regulation apply also to the "sale, supply or transfer" of dual-use and “Advance technology” items in addition to their export, including therefore, to the sale, supply or transfer of items already in Russia, for example where the items are held in inventory of an EU company in Russia (for example a branch of the EU company in Russia).

Last update: 2 October 2023

Yes. Articles 2(1a) and 2a(1a) of the Sanctions Regulation prohibit the transit via the territory of Russia of dual-use goods listed in Annex I to Regulation 2021/821 and advanced technology items listed in Annex VII to the Sanctions Regulation exported from the Union.

Articles 2(3a), 2(4a), 2a(3a) and 2a(4a) provide for five limited exemptions and four derogations from the prohibition to transit through Russia applicable to dual-use goods and advanced technology items. The exemptions under Articles 2(3a) and 2a(3a) cover:

• Humanitarian purposes, health emergencies, the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or the environment or as a response to natural disasters;

• Medical or pharmaceutical purposes;

• Temporary export of items for use by news media;

• Software updates; and

• Use as consumer communication devices.

The derogations available in Articles 2(4a) and 2a(4a) apply to:

• Intergovernmental cooperation in space programmes;

• Operation, maintenance, fuel retreatment and safety of civil nuclear capabilities, as well as civil nuclear cooperation, in particular in the field of research and development;

• Maritime safety; and

• Cyber-security and information security for natural and legal persons, entities and bodies in Russia except for its government and undertakings directly or indirectly controlled by that government.

Last update: 16 March 2022

The export restrictions pursuant to the Sanctions Regulation do not apply to transactions strictly within the EU between companies established in the EU. For details on contracts with EUincorporated entities linked to listed persons or entities, see also question 35.

Separately from the Sanctions Regulation, certain Russian persons and entities are targeted by individual financial restrictions, e.g. in Council Regulation (EU) No 269/2014. These restrictions include an asset freeze and a prohibition to make funds or economic resources available, directly or indirectly, to those listed persons and entities.

Making funds or economic resources available to non-listed entities which are owned or controlled by a listed person or entity (including payments in exchange for goods) will in principle be considered as making them indirectly available to the latter, unless it can be reasonably determined, on a case-by-case basis using a risk-based approach, taking into account all of the relevant circumstances, that the funds will not reach the listed person or entity. Making funds or economic resources available to a third-party intermediary is also prohibited, if those assets would be for the benefit of the listed person or entity. In all situations, EU exporters should perform adequate due diligence on their business partners and the final destination of funds or economic resources.

EU exporters are furthermore prohibited from participating, knowingly and intentionally, in activities the object or effect of which is to circumvent these restrictions.

Last update: 10 October 2022

See Section 2. ‘Circumvention and Due Diligence’ of the Commission FAQs on the implementation of Council Regulation No 833/2014 and Council Regulation No 269/2014, in particular: questions No 1-2; 4; 6. EU exporters can also seek the advice and support of National Competent Authorities to ensure compliance with EU restrictive measures as well as to obtain information on specific business situations.

Last update: 16 March 2022

Release of controlled technology (including knowledge or intangible items) to foreign persons is a kind of Intangible Technology Transfer also known as a “deemed export”.

Articles 2 and 2a of the Sanctions Regulation prohibit to sell supply, transfer or export, direct or indirectly, goods and technology subject to the measures to any natural or legal person, entity or body in Russia or for use in Russia. The requirements for the control of technical assistance also extends the control to foreign nationals in the EU. Therefore, companies should restrict the access of Russian staff to such knowledge or technology if such knowledge and technology would be used in Russia.

Last update: 2 October 2023

EU operators should have in place adequate due diligence procedures to ensure that their exports of covered items are not diverted to Russia. This could include, for instance, contractual clauses with their third-country business partner giving rise to liability in case the latter re-exports the items to Russia, as well as ex post verifications.

It is for Member States to implement and enforce sanctions. The Commission monitors sanctions’ implementation and enforcement by Member States. If a covered item exported from the EU to a third country is re-exported to Russia, the competent authorities may consider the EU exporter’s failure to conduct adequate due diligence as a breach of the Sanctions Regulation. If the EU exporter knowingly and intentionally fails to conduct such due diligence, this can be considered as participation in a circumvention scheme.

Moreover, the Commission services, in coordination with international partners, have identified a number of dual-use goods and advanced technology items whose export to Russia is prohibited under Regulation 833/2014 used in Russian military systems found on the battlefield in Ukraine or critical to the development, production or use of those Russian military systems. These items include electronic components such as integrated circuits and radio frequency transceiver modules, as well as items essential for the manufacturing and testing of electronic components of printed circuit boards retrieved from the battlefield.

These battlefield items have been grouped into a list of Common High Priority Items, which can be found in Annex II to this FAQ. The List may support due diligence and effective compliance by exporters and targeted anti-circumvention actions by customs and enforcement agencies of partner countries determined to prevent that their territories are being abused for circumvention of EU sanctions purposes.

Last update: 16 March 2022

The territorial scope of the Sanctions Regulation is limited to the EU. The existence of a customs union between Turkey and the Union does not imply an automatic extension of the territorial scope of the sanctions – this has not been provided in the EU-Turkey Customs Union Agreement. The latter provides that Turkey has an obligation to align with measures with the Common Commercial Policy of the Customs Union. Conversely, as the sanctions have a legal basis related to the EU’s Common Foreign and Security Policy, they do not to fall under Turkey’s commitment to align its measures with Common Commercial Policy in the Customs Union. In that respect, Turkey is treated like any other third country that does not apply the same sanctions as the EU.

Last update: 16 March 2022

Under the Northern Ireland Protocol, and specifically section 47 of Annex 2 thereto, sanctions based on Article 215 TFEU apply automatically also to Northern Ireland in so far as they concern trade in goods. This means that the restrictions under the Sanctions Regulation relating to trade in goods apply also to trade between Northern Ireland and Russia.

In addition, the general rules on the scope of application of the Sanctions Regulation under Article 13 apply.

Last update: 16 March 2022

The Sanctions Regulation does not provide for compensation for companies exporting covered items to Russia.

Last update: 10 October 2022

The export and re-export of goods from the EU to a non-EU country are subject to customs formalities, i.e. they have to be accompanied by certain customs documents. Thus, Union goods to be exported to Russia, or non-Union goods to be re-exported to Russia have to be covered by an export or a re-export declaration, respectively.

Where the goods fall within the scope of the sanctions against Russia and their movement is subject to an export authorisation in accordance with the Sanctions Regulation, the exporter has to possess an authorisation also in that respect, accompanied by the customs declaration.

Where certain goods or shipments are exempted from the sanctions in place and the Sanctions Regulation does not provide for specific supporting documentation as proof of the exemption, the form or type of such supporting documentation may be determined by national competent authorities. Therefore, the economic operators concerned are strongly recommended to consult with their competent authorities, in order to identify the documents which need to accompany the shipments of goods affected by the Sanctions Regulation.

Last update: 16 March 2022

The scope of export restrictions has been closely coordinated with those countries that are expected to apply substantially equivalent trade measures. This is the case in particular for the U.S., where our cooperation builds on our engagement in the framework of the EU-U.S. Trade and Technology Council. Our cooperation has been stepped up following the adoption of the measures in order to ensure adequate coordination and a level playing field for EU and U.S. companies.

The Sanctions Regulation contains a list of partner countries that may be amended to add other countries that have substantially equivalent trade measures.

Last update: 26 July 2024

For the purpose of these measures, ‘partner countries’ are countries that are applying a set of export restriction measures substantially equivalent to those set out in the Sanctions Regulation. The list of partner countries is annexed to the Regulation and as of 24 July 202, it includes the U.S., Japan, the United Kingdom, South Korea, Australia, Canada, New Zealand, Norway, Switzerland, Liechtenstein and Iceland. The Commission will keep reviewing the measures adopted by third countries and maintaining close contacts with them with a view to ensuring effective sanctions.

The concept of “partner country” has several dimensions related to Articles 2 and 2a of the Sanctions Regulation:

Firstly, entities owned or controlled by an undertaking of a partner country are eligible for the same exception as those owned or controlled by an undertaking of a Member State. As a result, Member States may authorise the sale, supply, transfer or export of covered goods and technology or the provision of related technical or financial assistance to these undertakings, provided that it is not intended for military use or for a military end user.

Secondly, Member States may authorise the sale, supply, transfer or export of covered goods and technology, or the provision of related technical or financial assistance intended for the diplomatic representations of partner countries located in Russia.

Thirdly, the EU will exchange information with partner countries, where appropriate, and on the basis of reciprocity, with a view to supporting the effectiveness of export restrictions under the Sanctions Regulation and the consistent application of export restriction measures applied by partner countries.

Last update: 16 March 2022

The U.S. has waived its so-called Foreign Direct Product Rule (section 734.9 of the EAR) and de-minimis rule (section 734.4(a) of the EAR) for the Advanced Technology items listed in Annex VII. The U.S. also waived the FDPR in the case of Dual-use items.

Furthermore, the U.S. will not apply extraterritorial controls to items, where the controlled item included in Annex VII is the principal element of the exported item but the exported item itself is not covered by the Sanctions Regulation, provided that the national competent authority exercises due diligence set out in Article 2(7) and Article 2a(7) of the Sanctions Regulation.

Last update: 16 March 2022

No. The additional sanctions imposed on Belarus including further restrictions on trade are set out in Council Regulation (EU) 2022/355 of 2 March 2022 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus. These, however, largely mirror the approach set out above.

ANNEX VII TO REGULATION (EU) 2022/1904

Integrated tariff of the Community (TARIC), held in a Commission database, contains import and export measures applicable to specific goods, such as tariff suspensions, tariff quotas, tariff preferences, anti-dumping duties, quantitative restrictions, embargoes but also export controls.

By integrating and coding these measures, the TARIC secures their uniform application by all Member States and gives all economic operators a clear view of all measures to be undertaken when importing into the EU or exporting goods from the EU.

Regarding the items included in Annex VII of the Regulation (EU) 833/2014 and its amendments, TARIC measures at 8-digit level have been made available on 4 March to the concerned authorities and the stakeholders.

The Correlation Table links the goods in Annex VII with the corresponding commodity codes as defined under the rules of the Common Customs Tariff and Combined Nomenclature (CN). The corresponding 8-digit CN codes define the customs classification of the goods and the codes to be entered in the customs declaration.

This correlation table is not binding and is provided without prejudice to the obligations of the economic operator under export controls and restrictive measures, which will be checked, in particular, when lodging of the customs declaration.

It should be noted that, in many cases, the list of CN codes in the Correlation Table is not sufficient. Additional technical assessment is necessary for drawing conclusions as to whether a good is subject to the measures. This additional assessment is necessary because, in many cases, the description of the CN code is not specific enough to correspond exactly to the control text of the items in Annex VII. It should be noted that this correlation table does not include the correlations to software, for the following reasons:

• the CN classification is not based on the content of the software but on its support (flash drive, DVD, etc.);

• software is often exported as part of related equipment or products, and therefore the CN code to be declared by the exporter is the one that relates to the equipment or products;

• most of the times software is not sent to the recipient through Customs but through the cloud, or by means any computing server.

It should also be noted that this correlation table does not include the correlations to technology, since the export of intangible items is not declared at Customs.

The CN codes are taken from the Combined Nomenclature as defined in Article 1(2) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the 2023 Common Customs Tariff and as set out in Annex I thereto, which are valid at the time of publication of the Sanctions Regulation. The Correlation Table will be revised, when appropriate, in light of revisions to the list of goods in Annex VII and/or of the corresponding commodity codes.

For greater clarity, major components include any assembled elements, which form a portion of an end item without which the end item is inoperable.

Last update: 26 July 2024

Last update: 22 February 2024

The EU and its international partners responded to Russia’s war of aggression against Ukraine on 24 February 2022 with massive and comprehensive restrictive measures. The sectoral sanctions aim at curtailing Russia’s ability to wage the war, depriving it of critical technologies and markets and significantly weakening its industrial base.

These sanctions against Russia have sharpened and extended export controls on dual-use goods and advanced technology items to target sensitive sectors in Russia’s military industrial complex and to limit its access to crucial advanced technology.

The European Commission services, in coordination with the competent authorities in the US, the UK and Japan, have identified several dual-use goods and advanced technology items used in Russian military systems found on the battlefield in Ukraine or critical to the development production or use of those Russian military systems. These items include electronic components such as integrated circuits and radio frequency transceiver modules, as well as items essential for the manufacturing and testing of the electronic components of the printed circuit boards, and manufacturing of high precision complex metal components retrieved from the battlefield.

These battlefield items have been grouped into a list of Common HighPriority Items, which can be found in the Annex to this Guidance Note. The List may support due diligence and effective compliance by exporters and targeted anti-circumvention actions by customs and enforcement agencies of partner countries determined to prevent that their territories are being abused for circumvention purposes.

The List of Common High Priority Items is divided into four Tiers containing a total of 50 (Harmonised System codes) dual-use and advanced technology items sanctioned under the Russia Sanctions Regulation and involved in Russian weapons system used against Ukraine, including e.g. the Kalibr cruise missile, the Kh-101 cruise missile, the Orlan-10 UAV and the Ka-52 “Alligator” helicopter.

The list is divided into four Tiers:

• Tier 1 comprises four HS codes which describe integrated circuits (also referred to as microelectronics).

• Tier 2 comprises five HS codes containing electronics items related to wireless communications, satellite-based radio-navigation and passive electronic components.

• Tier 3 is itself divided in two sets:

o Tier 3.A, which comprises 16 HS codes containing discrete electronic components, electrical plugs and connectors, navigation equipment and digital cameras.

o Tier 3.B, which lists nine HS codes used to export mechanical and non-electronic components, such as bearings and optical components.

• Tier 4 is divided in two sets:

o Tier 4.A., which includes 11 HS codes concerning manufacturing equipment for production and quality testing of electric components and circuits.

o Tier 4.B, which lists 5 HS codes concerning Computer Numerical Control (CNC) machine tools for the manufacturing of complex high precision metal components.

The List is not static and will be periodically adjusted in the light of what is found in Russian military systems on the battlefield and Russia’s use of sanctioned sensitive items. It replaces the previous September 2023 version.

TIER 1

HS code

(4)

Text

8542.31

Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing

circuits, or other circuits

8542.32

Electronic integrated circuits: Memories

8542.33

Electronic integrated circuits: Amplifiers

8542.39

Electronic integrated circuits: Other


TIER 2

HS code

(5)

Text

8517.62

Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus

8526.91

Radio navigational aid apparatus

8532.21

Other fixed capacitors: Tantalum capacitors

8532.24

Other fixed capacitors: Ceramic dielectric, multilayer

8548.00

Electrical parts of machinery or apparatus, not specified or included elsewhere in chapter 85

TIER 3.A

HS code

(16)

Text

8471.50

Processing units other than those of subheading 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit:

storage units, input units, output units

8504.40

Static converters

8517.69

Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network

8525.89

Other television cameras, digital cameras and video camera recorders

8529.10

Aerials and aerial reflectors of all kinds; parts suitable for use therewith

8529.90

Other parts suitable for use solely or principally with the apparatus of headings 8524 to 8528

8536.69

Plugs and sockets for a voltage not exceeding 1 000 V

8536.90

Electrical apparatus for switching electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1000 V (excluding fuses, automatic circuit breakers and other apparatus for protecting electrical circuits, relays and other switches, lamp holders, plugs and sockets)

8541.10

Diodes, other than photosensitive or light-emitting diodes (LED)

8541.21

Transistors, other than photosensitive transistors with a dissipation rate of less than 1 W

8541.29

Other transistors, other than photosensitive transistors

8541.30

Thyristors, diacs and triacs (excl. photosensitive semiconductor devices)

8541.49

Photosensitive semiconductor devices (excl. Photovoltaic generators and cells)

8541.51

Other semiconductor devices: Semiconductor-based transducers

8541.59

Other semiconductor devices

8541.60

Mounted piezo-electric crystals

TIER 3.B

HS code (9)

Text

8482.10

Ball bearings

8482.20

Tapered roller bearings, including cone and tapered roller assemblies

8482.30

Spherical roller bearings

8482.50

Other cylindrical roller bearings, including cage and roller assemblies

8807.30

Other parts of aeroplanes, helicopters or unmanned aircraft

9013.10

Telescopic sights for fitting to arms; periscopes; telescopes designed to form

parts of machines, appliances, instruments or apparatus of this chapter or Section XVI

9013.80

Other optical devices, appliances and instruments

9014.20

Instruments and appliances for aeronautical or space navigation (other than compasses)

9014.80

other navigational instruments and appliances


TIER 4.A

HS code

(11)

Text

8471.80

Units for automatic data-processing machines (excl. processing units, input or output units and storage units)

8486.10

Machines and apparatus for the manufacture of boules or wafers

8486.20

Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits

8486.40

Machines and apparatus specified in note 11(C) to this chapter

8534.00

Printed circuits

8543.20

Signal generators

9027.50

Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared)

9030.20

Oscilloscopes and oscillographs

9030.32

Multimeters with recording device

9030.39

Instruments and apparatus for measuring or checking voltage, current, resistance or electrical power, with recording device

9030.82

Instruments and apparatus for measuring or checking semiconductor wafers or devices

TIER 4.B

HS code (5)

Text

8457.10

Machining centres for working metal

8458.11

Horizontal lathes, including turning centres, for removing metal, numerically controlled

8458.91

Lathes (including turning centres) for removing metal, numerically controlled (excluding horizontal lathes)

8459.61

Milling machines for metals, numerically controlled (excluding lathes and turning centres of heading 8458, way-type unit head machines, drilling machines, boringmilling machines, boring machines, and knee-type milling machines)

8466.93

Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8461, n.e.s.


RELATED PROVISION: ARTICLE 2; ARTICLE 2a; ARTICLE 3f OF COUNCIL REGULATION 833/2014

Last update: 26 April 2022

EU sanctions have put in place certain export restrictions applicable to ‘advanced technology’ items and these take the form of prohibitions. The items concerned fall under the scope of chapters 4 and 5 of the applicable Commission Implementing Regulation adopted in accordance with Article 35(2) of Directive 2014/90/EU . These prohibitions are subject to limited exemptions and derogations.

Exemptions cover, among others, humanitarian purposes, health emergencies, the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or the environment, or as a response to natural disasters.

There is a specific derogation for maritime safety that may apply to the exports of marine navigation and radio communication equipment. In this case, it is necessary to reach out to the relevant Member State competent authority to request an authorisation.

Last update: 26 April 2022

The derogations provided for in Articles 2(4)(d), 2a(4)(d) and 3f(4) for the sale, supply, transfer or export of the goods and technology intended for maritime safety are subject to prior authorisation from the relevant national competent authority, which can only be granted under strict and specific conditions.

The national competent authorities are in charge of determining which documentation is necessary to assess and verify that the conditions for granting a derogation are met.

Maritime safety can be defined as the safety of life, health, property and the environment against environmental and operational risks associated with navigation. Accordingly, a derogation may be granted if a ship is in need of assistance and/or seeking a place of refuge , if a ship in a Member State’s port or territorial waters cannot safely continue its voyage without the necessary equipment, or again if it needs regular software updates of nautical charts as required by SOLAS chapter V (Regulation 27).

Last update: 26 April 2022

If the intended end-use of the marine navigation and radio communication equipment falls under the scope of maritime safety, the exporter may apply for an authorisation and a case-by-case assessment is made by the competent authority of the Member State in which the exporter is resident or established. This is also applicable for the related technical or financial assistance.

The request for authorisation should be submitted by electronic means. Annex IX to Regulation (EU) 833/2014 provides forms containing the mandatory elements for these notifications or applications and whenever possible, exporters should use these forms. However, when the use of the form is not possible, exporters shall provide at least all the elements described in the form and in the order provided set out in the forms. If the item is covered by the EU Dual-Use Regulation, exporters must also submit the form(s) pursuant to that Regulation to the national competent authority.

Last update: 26 April 2022

It is prohibited to sell, supply, transfer or export certain maritime navigation goods and technology (Paragraph 1 of Article 3f of Regulation 833/2014). It is prohibited to provide related technical assistance, brokering services or other services related to these goods and technology, directly or indirectly, to any natural or legal person, entity or body in Russia, or for use in Russia (Paragraph 2(a) of Article 3f of that Regulation).

Article 1(c) of Regulation 833/2014 defines technical assistance as “any technical support related to repairs, development, manufacture, assembly, testing, maintenance, or any other technical service, and may take forms such as instruction, advice, training, transmission of working knowledge or skills or consulting services, including verbal forms of assistance”.

Accordingly, it is prohibited to provide training for any goods and technology falling under the scope of Article 3f to seafarers physically located in Russia, as well as to seafarers who would put such training to use in Russia. By virtue of the non-circumvention clause (laid down in Article 12) it is prohibited to participate, knowingly and intentionally, in activities the object or effect of which is to circumvent prohibitions in this Regulation.

Provision of technical assistance related to these maritime navigation goods and technology to Russian nationals outside of Russia is not prohibited, unless there is evidence that such technical assistance would be used in Russia.

RELATED PROVISION: ARTICLE 3h OF COUNCIL REGULATION 833/2014

Last update: 2 May 2022

The EUR 300 value is to be assessed based on the statistical value of the goods in the export declaration (data element 99 06 000 000 or 8/6 or Box 46 of the Single Administrative Document (SAD)). The statistical value is defined in section 10 of Annex V of Commission Implementing Regulation (EU) 2020/1197 as the price actually paid or payable for the exported goods, excluding arbitrary or fictitious values. It must be adjusted, where necessary, in such a way that the statistical value contains solely and entirely the incidental expenses, such as transport and insurance costs, incurred to deliver the goods from the place of their departure to the border of the Member State of export. VAT is not to be included in the statistical value.

[NEW] The calculation of statistical value and its indication in the export customs declaration is the same as already used and required, and is not affected by the Sanctions Regulations, but only used as a basis to decide whether the sanction is applicable or not.

Last update: 2 May 2022

Item is to be understood as the “supplementary unit” in the export declaration (data element 18 02 000 000 or 6/2 or Box 41 of the SAD). Customs legislation defines the supplementary unit as the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC.

For goods that do not have a supplementary unit in TARIC, the information on “number of packages” (data element 18 06 004 000 or 6/10 or Box 31 of the SAD) could be used to check the threshold. Customs legislation defines packages as the smallest external packing unit. The number of packages to be stated in an export declaration refers to the individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged. The codes to be stated follow the UNECE recommendation on the matter. The UNECE recommends recording the “immediate wrapping or receptacle of the goods, which the purchaser normally acquires with them in retail sales”.

Accordingly, an item means usual packaging for retail sale, e.g. a package of 3 bottles of perfume if they are sold together, or a bottle of perfume if it is meant to be sold separately.

Pursuant to Article 15 of the Union Customs Code, the persons providing information to the customs authorities are responsible for the accuracy and completeness of the information provided. If necessary, the customs authorities may require additional information (invoices, physical controls) to verify the information stated in the customs declaration and whether or not the threshold is reached.

Last update: 2 May 2022

Yes, the prohibition on the transfer of luxury goods to any natural or legal person, entity or body in Russia or for use in Russia applies to the transit via the EU territory of those luxury goods. Often, the transfer would involve the transportation of the goods, which is itself prohibited by the transfer prohibition.

Last update: 2 May 2022

In principle, the ban would not apply here. However, the goods must be genuinely destined to a third country and for use outside Russia. Therefore, EU operators should have in place adequate due diligence procedures to ensure that their exports are not diverted to Russia – especially in case of transshipments via Russia. This could include, for instance, contractual clauses with their third-country business partners giving rise to liability in case the latter re-export the items to Russia, as well as ex post verifications. Please also note that under Article 12, EU operators cannot willingly or intentionally circumvent the prohibitions in place.

Last update: 2 May 2022

Article 3h of Regulation (EU) No 833/2014 as amended by Regulation (EU) 2022/428 prohibits the sale, supply, transfer or export, directly or indirectly, of luxury goods. The prohibition is therefore broader than exports. Article 13, which sets out the jurisdictional scope of the restrictive measures laid down in Regulation (EU) No 833/2014 provides that these do not only apply in the territory of the Union but also to any national of a Member State, and to any legal person incorporated or constituted under the law of a Member State, irrespective of where that person or legal person is.

Accordingly:

• EU nationals or EU companies are prohibited from providing luxury goods as defined in Article 3h of Regulation (EU) No 833/2014 to a person in Russia or for use in Russia even if the goods have already been imported in the country.

• EU operators are furthermore prohibited from participating, knowingly and intentionally, in activities the object or effect of which is to circumvent these export restrictions.

• However, EU sanctions do not apply extra-territorially. Therefore, if the bottles have been imported by a Russian person or company before the imposition of sanctions and are now being sold in Russia by these companies, the prohibition would not apply.

• Note that there is also an exception applying to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia, or of international organisations enjoying immunities in accordance with international law. The exception also applies to the personal effects of their staff.

6. What is the purpose of the derogation introduced for the transfer and export of cultural goods (Article 3h(4))?

Last update: 2 May 2022

The EU sanctions on luxury goods transferred or exported from the EU to Russia are not meant to hamper cultural cooperation with Russia. A clarification is introduced for the safe and prompt return to Russia of cultural goods, such as works of art, which are on loan in the EU in the context of formal cultural cooperation with Russia.

7. How will national authorities grant the derogation in Article 3h(4)?

Last update: 2 May 2022

In order to allow for the swift return of cultural goods to Russia, an authorisation must be granted by the national competent authority. This authorisation can be granted at any moment, but at the latest before the goods leave the Union’s territory. This will allow the national customs authorities at the Russian border to verify that the export is duly authorised.

Last update: 2 May 2022

Article 3h of Council Regulation (EU) No 833/2014 as amended by Council Regulation (EU) 2022/428 of 15 March 2022 provides for the prohibition to sell, supply, transfer or export goods listed in Annex XVIII of the same Regulation to any natural or legal person, entity or body in Russia or for use in Russia. The same article establishes that such a prohibition shall apply to the goods listed insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.

Point 17) of Annex XVIII refers to vehicles, except ambulances, for the transport of persons on earth, air or sea of a value exceeding EUR 50 000 each, teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars, motorbikes of a value exceeding EUR 5 000 each, as well as their accessories and spare parts.

In relation to the accessories and spare parts, the above mentioned provision and annex should be applied as follows:

• accessories and spare parts of a value of or below EUR 300 per item are not subject to the restrictions provided for in Article 3h

• accessories and spare parts listed in point 17 of Annex XVIII of a value exceeding EUR 300 that are not intended for the use of the vehicles and appliances also listed there are not subject to the restrictions provided for in Article 3h. This means, i.e. that the prohibition does not apply to accessories and spare parts of vehicles of a value of EUR 50 000 or below.

• accessories and spare parts listed in point 17 of Annex XVIII of a value exceeding EUR 300 that are intended for the use of the vehicles and appliances listed there are subject to the restrictions provided for in Article 3h.

Last update: 26 July 2023

Regulation 1214/2023 of 23 June 2023 (“11th sanctions package”) made changes to Annex XVIII by removing certain products which are covered by different annexes (Annex VII and Annex XXIII). In other words, while certain products have been removed from the Annex XVIII on luxury goods, trade in them continues to be restricted under Council Regulation (EU) No 833/2014 under a different annex.

Last update: 26 July 2023

Most luxury cars bans have been moved from Annex XVIII to Annex XXIII and continue to be subject to an export ban. Car parts under tariff lines that were previously subject to a luxury ban under Annex XVIII (if they were integrate a vehicle above EUR 50 000) continue to be banned.

However, the new notion for the luxury vehicles included in Annex XXIII uses the size of the engine as a threshold, rather than the declared customs value (which was prone to fraud/under valuation in the customs declaration), in the case of internal combustion engines. This was done to improve compliance by making the definition of the sanctioned good dependent on a verifiable physical characteristic of the good.

The threshold of cylinder capacity ‘above 1 900 cm³’ on internal combustion engines approximates as closely as possible the previous EUR 50 000 threshold. This engine size covers internal combustion motor cars exported above EUR 50 000. It does not create a full ban on less powerful middle-value or low value cars which typically have a value below EUR 50 000:  CN 870321 (petrol cars with engines below 1 000 cm³) and 870331 (diesel cars with engines below 1 500 cm³) are not included in Annex XXIII.

In addition, there is a full ban for exports of electric and hybrid vehicles, regardless of power specifications.

However, not all vehicles are moved from Annex XVIII to Annex XXIII. For example, code 8702 00 00 (Motor vehicles for the transport of ten or more persons, including the driver, i.e. buses and mini-buses) continues to be listed in Annex XVIII.

Last update: 26 July 2023

Regulation 1214/2023 of 23 June 2023 (“11th sanctions package”) removed codes CN 401130 (tyres for aircrafts) and CN 84110000 (Turbojets, turbopropellers and other gas turbines) from Annex XVIII as they are banned under Annex XI (List of goods and technologies referred to in Article 3c(1)), irrespective of their value.

Last update: 26 July 2023

Article 3h of Council Regulation (EU) No 833/2014 provides for the prohibition to sell, supply, transfer or export goods listed in Annex XVIII of the same Regulation to any natural or legal person, entity or body in Russia or for use in Russia.  Council Regulation (EU) 1214/2023 of 23

June 2023 (“11th sanctions package”) adds to this export ban prohibitions to provide technical assistance, brokering services, financing and financial assistance. These provisions are meant to avoid that EU operators who cannot export the goods subject to an export ban support a third county in obtaining, manufacturing, repairing, maintaining etc. the goods on its own.

RELATED ARTICLES: ARTICLE 3g, ARTICLE 3i and ARTICLE 3o OF COUNCIL REGULATION NO.833/2014

Last update: 26 July 2023

No. Articles 3g and 3i of Council Regulation No. 833/2014 prohibit the purchase, import, or transfer, directly or indirectly, of the goods listed in Annexes XVII and XXI if they originate in Russia or are exported from Russia. The prohibition on purchase applies irrespective of the final destination of the goods. Provided the purchase falls within the scope of Article 13 of Regulation 833/2014, it is not relevant whether the goods are destined for the EU or not. This supports the aim of the sanctions which is to significantly weaken Russia's economic base, depriving it of critical markets for its products and to significantly curtail its ability to wage war. Any other interpretation would render the prohibition largely devoid of purpose and create significant loopholes.

Please note that the situation is different for the purchase of Russian seaborne crude oil (question n°15 of the FAQ on “oil imports”).

Last update: 26 July 2023

No. Articles 3g and 3i of Council Regulation No. 833/2014 prohibit the purchase, import, or transfer, directly or indirectly, of the goods listed in Annexes XVII and XXI if they originate in Russia or are exported from Russia. The prohibition on transfer applies irrespective of the final destination of the goods, whereas the prohibition on the import applies by nature to goods moving “into the Union”. Provided the transfer falls within the scope of Article 13 of Council Regulation No. 833/2014, it is not relevant whether the goods are destined for the EU or not. This supports the aim of the sanctions which is to significantly weaken Russia's economic base, depriving it of critical markets for its products and to significantly curtail its ability to wage war. Any other interpretation would render the prohibition largely devoid of purpose and create significant loopholes.

However, the Union is committed to avoiding that its sanctions impact food and energy security of third countries around the globe, in particular of the least developed ones. In light of this commitment, which is clearly stated in recitals 11 and 12 of Council Regulation No. 2022/1269, the transfer to third countries of certain goods listed in Annex XXI should be allowed “to combat food and energy insecurity around the world” and “in order to avoid any potential negative consequences therefor” in third countries.

In order to ensure energy security, transfer to third countries of specific energy-related goods, as well as the financing or financial assistance related to such transfer, carried out by EU operators should be allowed.  Given their specific supply chains and the available transport options, such transfer should only be permitted from point to point (eg, from Russia to a third country), without transiting via the EU territory. The relevant goods are the following:

- Energy goods falling under CN codes 4401 (fuel wood) and 4402 (charcoal), as listed in Annex XXI

- All the following coal and related products listed in Annex XXI (previously listed in Annex XXII - as explained in recital 51 of Council Regulation 1214/2023 (“11th sanctions package”) which entered into force on 24 June 2023, Article 3j and Annex XXII were deleted because the prohibition concerning coal imports is covered by Article 3i and Annex XXI of Regulation (EU) No 833/2014). These goods are:


CN Code

Name of the good

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

2702

Lignite, whether or not agglomerated, excluding jet

2703 00 00

Peat (including peat litter), whether or not agglomerated

2704 00

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

2705 00 00

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

2706 00 00

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars


Recital 12 of Council Regulation No. 2022/1269 further clarifies that EU sanctions “do not target in any way the trade in agricultural and food products, including wheat and fertilisers, between third countries and Russia”. It follows that the transfer to third countries, as well as the financing or financial assistance related to such transfer, carried out by EU operators or via the EU territory (including in transit) should not in any way be hindered for the following goods:

- Fertilisers falling under CN codes 310420, 310520; 310560; ex31059020 and ex31059080 related, as listed in Annex XXI;

- Animal feed falling under CN code 2303, as listed in Annex XXI.

The above is without prejudice to the guidance on transit of goods to and from Kaliningrad and to the ability of Member States to take the necessary measures to protect their national security interests.

Last update: 26 July 2023

No. The restrictions envisaged in Articles 3g, 3i, 3m and 3p of Council Regulation No. 833/2014 do not concern goods which are already released for free circulation within the territory of the Union (i.e. usually already placed on the market) at the time when the respective measure becomes applicable.

Last update: 26 July 2023

The provision of insurance, brokering services or other financing or financial assistance by EU operators for the transport or transfer of good or products listed in Annexes XVII or XXI to third countries is prohibited. Regardless of whether the transfer of these goods or products is performed by an EU or a non-EU operator, where the provider of assistance related to such a shipment is an EU operator, they remain bound by the prohibition.

However, the Union is committed to avoiding that its sanctions impact food and energy security of third countries around the globe, in particular of the least developed ones. In light of this commitment, which is clearly stated in recitals 11 and 12 of Council Regulation No. 2022/1269, the transfer to third countries of certain goods listed in Annex XXI should be allowed “to combat food and energy insecurity around the world” and “in order to avoid any potential negative consequences therefor” in third countries.

In order to ensure energy security, transfer to third countries of specific energy-related goods, as well as the financing or financial assistance related to such transfer, carried out by EU operators should be allowed.  Given their specific supply chains and the available transport options, such transfer should only be permitted from point to point (eg, from Russia to a third country), without transiting via the EU territory. The relevant goods are the following:

- Energy goods falling under CN codes 4401 (fuel wood) and 4402 (charcoal), as listed in Annex XXI

- All the following coal and related products listed in Annex XXI (previously listed in Annex XXII - as explained in recital 51 of Council Regulation 1214/2023(“11th sanctions package”) which entered into force on 24 June 2023, Article 3j and Annex XXII were deleted because the prohibition concerning coal imports is covered by Article 3i and Annex XXI of Regulation (EU) No 833/2014). These goods are:


CN Code

Name of the good

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

2702

Lignite, whether or not agglomerated, excluding jet

2703 00 00

Peat (including peat litter), whether or not agglomerated

2704 00

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

2705 00 00

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

2706 00 00

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

2707

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

Recital 12 of Council Regulation 2022/1269 further clarifies that EU sanctions “do not target in any way the trade in agricultural and food products, including wheat and fertilisers, between third countries and Russia”. It follows that the transfer to third countries, as well as the financing or financial assistance related to such transfer, carried out by EU operators or via the EU territory (including in transit) should not in any way be hindered for the following goods:

- Fertilisers falling under CN codes 310420, 310520; 310560; ex31059020 and ex31059080 related, as listed in Annex XXI;

- Animal feed falling under CN code 2303, as listed in Annex XXI.

The above is without prejudice to the guidance on transit of goods to and from Kaliningrad and to the ability of Member States to take the necessary measures to protect their national security interests.

Last update: 26 August 2022

It is the Commission’s view that an exception to a purchase, import or transfer restriction allowing for the execution of prior contracts until a specified date would not allow for a payment to be made to the Russian counterpart beyond that date. Since the payment is part of the execution of the contract, EU operators are prohibited from making such a payment thereafter, even if the goods originating in Russia have already been received. Questions on the concrete application of EU sanctions in specific cases should be addressed to the relevant national competent authority.

Last update: 21 December 2022

Sanctions regulations do not contain a specific definition of the notion of “import”. Given the numerous, frequent and significant amendments to the sanctions provisions, particularly in the context of the Russian aggression in Ukraine, without prejudice to the Union Customs Code definitions and formalities applying in other areas, the conditions for determining the legal import into the Union of a good as regards sanctions should be assessed in relation to the time the goods are brought into the Union and  presented to customs, regardless of the subsequent customs procedure these goods will be placed under. Indeed, unlike other import requirements, which are established in order to protect the internal market and EU consumers, and are thus assessed at the time of the goods’ release for free circulation, the objective of the import restrictions in Council Regulation No. 833/2014 is to deprive Russia of income which it can use to finance its war in Ukraine.

Consequently, goods which lawfully entered the EU territory and were presented to customs (a) before the entry into force of the relevant sanctions restrictions, or (b) before the date of application of such restrictions (when a wind-down for the execution of existing contracts is foreseen, for instance) can be released to the EU importers.

However, in view of Article 12 of Council Regulation No. 833/2014, national competent authorities should not allow such a release of the goods if they have reasonable ground to suspect that doing so would constitute circumvention. Moreover, any subsequent payments related to the released goods have to comply with the applicable restrictive measures, in particular asset freezes provisions in Council Regulation No. 269/2014.

Last update: 27 July 2022

The G7 has agreed the necessity of co-ordinated action to further increase economic pressure on Russia. The gold ban further aligns EU sanctions with those of our G7 partners.

As of 22 July 2022, EU sanctions prohibit the direct or indirect import, purchase or transfer of gold, which constitutes Russia’s most significant export after energy, pursuant to Article 3o of Regulation (EU) 833/2014. The prohibition applies to gold listed in Annex XXVI of the regulation, i.e. gold plated with platinum, unwrought or in semi-manufactured forms, in powder form, waste and scrap of gold including metal clad with gold but excluding sweepings containing other precious metals, and gold coins.

This prohibition applies to gold if it (i) originates in Russia and (ii) has been exported from Russia into the Union or to any third country after 22 July 2022. This implies that for such a good imported into the EU from 22 July 2022 and onwards not to be covered by the prohibition, the importer shall provide to customs authorities a proof that the good was exported from Russia before 22 July 2022. Therefore, this prohibition does not apply to e.g. gold of Russian origin already held by central banks, investors, companies or pension funds across Member States, if it was exported from Russia before 22 July 2022.

The prohibition also applies to financing, technical and other related assistance pursuant to Art.

3o paragraph 4 of the regulation.

Last update: 27 July 2022

Yes, the prohibition applies to processed gold according to Art. 3o paragraph 2 of the regulation, if it fulfils the following conditions: (i) products listed in Annex XXVI, (ii) processed in a third country and (iii) incorporating the products prohibited in paragraph 1 of Art. 3o, meaning gold originating in Russia listed in Annex XXVI and exported from Russia after 22 July 2022.

For such goods imported into the EU from 22 July 2022 and onwards not to be covered by the prohibition, the importer must provide to customs a proof that the export from Russia to the third country took place before 22 July 2022.

Last update: 27 July 2022

Yes, import, purchase or transfer, directly or indirectly, into the Union, of golden jewellery originating in Russia and exported from Russia after 22 July 2022 is prohibited, pursuant to Art. 3o paragraph 3 and listed in Annex XXVII of the regulation.

The prohibition however does not apply to golden jewellery for personal use of natural persons travelling to the European Union or to members of their immediate families travelling with them, as long as it is owned by those individuals and not intended for sale. A similar exemption also applies to export of golden jewellery included in the luxury goods list in Annex XVIII of the regulation.

Last update: 27 July 2022

The prohibition in Art. 3o also does not apply to gold which is necessary for the official purposes of diplomatic missions, consular posts or international organisations in Russia enjoying immunities in accordance with international law. Competent authorities of Member States may also authorise the transfer or import of gold that is designated as cultural goods, which are on loan in the context of formal cultural cooperation with Russia. The re-export of those temporarily imported gold cultural goods would also have to be subject to a subsequent authorisation for export by a competent authority, as per Article 3h paragraphs 1 and 4 of the regulation.

Last update: 23 July 2023

Council Regulation 1214/2023 of 23 June 2023 (“11th sanctions package”), deleted the overlaps between the different parts of the list of iron and steel products in Annex XVII: ‘Part A’ was deleted while former ‘Part B’ of Annex remains. In addition, Parts A, B and C of Annex XXI were merged.

The specific transitional periods that applied to the different parts of the Annexes XVII and XXI of Regulation (EU) No 833/2014 and had expired, were removed:

- execution until 17 June 2022 of contracts concluded before 16 March 2022 for certain iron and steel products listed in former Part A of Annex XVII (former paragraph 2 of Article 3g);

- execution until 8 January 2023 of contracts concluded before 7 October 2022 for certain iron and steel products listed in former Part B of Annex XVII (former paragraph 3 of Article 3g);

- execution until 10 July 2022 of contracts concluded before 9 April 2022 for goods listed in Part A of Annex XXI (former paragraph 3 of Article 3i);

- execution until 8 January 2023 of contracts concluded before 7 October 2022 for goods listed in Part B of Annex XXI (former paragraph 3b of Article 3i);

- execution until 27 May 2023 of contracts concluded before 26 February 2023 for goods listed in Part C of Annex XXI (former paragraph 3d of Article 3i);

- execution until 18 June 2023 of contracts concluded before 7 October 2022 for goods falling under CN code 2905 11 listed in Part B of Annex XXI (former paragraph 3ba of Article 3i).

As explained in recital 51 of Council Regulation 1214/2023 Article 3j and Annex XXII were deleted because the prohibition concerning coal imports is since then covered by Article 3i and Annex XXI of Regulation (EU) No 833/2014. The prohibition is therefore still in force, though under a different legal provision. The exceptions for the purchase, import or transport into the Union of coal and other solid fossil fuels, containing a transitional period until 10 August 2022 were deleted:

- Article 3ea (port access ban), paragraph 5, former point (e); - Article 5aa (transaction ban), paragraph 3, former point (c);

- Article 5k (public procurement ban), paragraph 2, former point (f).

As explained in recital 51 of Regulation 1214/2023 the deletion of references to transitional periods which have already expired is not intended to have any legal effects on past or ongoing contracts or on the applicability of those transition periods.

Last update: 22 December 2023

As per the case law of the European Court of Justice, sanctions need to be interpreted broadly, among other reasons in order to ensure effectiveness of the adopted prohibitions and avoid circumvention. It is for the national competent authorities to assess each situation and to implement the prohibitions accordingly.

Article 3i of Council Regulation 833/2014 prohibits the purchase, import, or transfer, directly or indirectly, of goods as listed in Annex XXI to the Regulation if they originate in Russia or are exported from Russia. Annex XXI lists a broad range of goods.

Council Regulation No. 2878/2023 of 18 December 2023 (“12th sanctions package”), introduced an exception for personal effects. This means that the import of certain goods owned by natural persons travelling to the Union and their immediate family members may be allowed if they are for the strict personal use of those individuals. This exception applies to listed goods which raise insignificant circumvention concerns, like personal hygiene items or clothing worn by travellers or contained in their luggage as they are manifestly not intended for sale.

National competent authorities should continue to apply the prohibition in a proportionate and reasonable manner.

Last update: 22 December 2023

Article 3i of Council Regulation 833/2014 prohibits the purchase, import, or transfer, directly or indirectly, of goods as listed in Annex XXI to the Regulation if they originate in Russia or are exported from Russia. This includes motor vehicles (cars) falling under CN code 8703.The Council clarified with Council Regulation No. 2878/2023 of 18 December 2023 (“12th sanctions package”) that the following cases are permissible:

• Exemption for diplomatic cars: The prohibition does not apply to the entry of cars with diplomatic license plates necessary for the functioning of diplomatic and consular representations, including delegations, embassies and missions, or of international organisations enjoying immunities in accordance with international law or for the personal use of their staff and their immediate family members (see paragraph 3ac);

• Derogation for cars owned by EU citizens and their families: National competent authorities may grant authorisations for the entry of cars owned by EU citizens or their immediate family members residing in Russia, provided they are driving the car into the Union for strict personal use and without intention to sell (see paragraph 3ab). An example is an EU citizen living in Russia visiting their home country by car for holidays.

Article 3g(1)(d) iron and steel products processed in third countries incorporating iron and steel inputs from Russia

Article 3g(1)(d) prohibits the import or purchase in the Union of products processed in a third country using iron and steel inputs originating in Russia.


1. Does the ban under Article 3g(1)(d) apply to all iron and steel products?

Last update: 2 October 2023

No. The restrictive measure under Article 3g(1)(d) applies only to iron and steel products as listed in Annex XVII when processed in a third country that incorporate iron and steel inputs originating in Russia as listed in Annex XVII. This corresponds to tariff headings 7206-7229 within Chapter 72, and the full Chapter 73.

For products listed in Annex XVII the third country where they have been processed prior to their import in the Union is not relevant. In all cases, it has to be proved that they do not incorporate those iron and steel inputs originating in Russia that are listed in Annex XVII.

Example 1: Fasteners (heading 7318) from a third country (e.g. China, India), manufactured from wire rod (e.g. 7221) originating from Russia intended for import into the Union.

The import in this example would be prohibited as both CN codes 7318 and 7221 are included in Annex XVII and the wire rod originates in Russia, unless covered by a specific exception or derogation.

Example 2: A product of Russian origin that is not a good listed in Annex XVII when it leaves Russia is then processed in a third country, such that the product then becomes a good listed in Annex XVII. Importing this into the Union is not prohibited, because the product now entering the Union has incorporated inputs with Russian origin that are not in Annex XVII.

For example, some pig iron (HS 7201) or steel scrap (HS 7204) leaves Russia and enters Country X. Here, it is transformed into slabs (HS 7207), before being imported into the Union.

The import in this example would not be prohibited.

Example 3: A product of Russian origin that is a good listed in Annex XVII when it leaves Russia is used as a component in a third country, such that the final product then becomes a good not listed in Annex XVII. Importing this into the Union is not prohibited, because the product now entering the Union is not listed in Annex XVII.

Last update: 2 October 2023

The prohibition applies to the goods declared in the customs declaration for the considered procedure. For example, items that can be considered as durable metal packaging, regularly used as part a standard business practice and are only meant to contain the goods that are to be imported, purchased or transferred should not be the subject of the prohibition in Article 3g.

However, if these items (e.g. empty containers) are themselves the object of the import (for example the importation of steel containers with the purpose of releasing them for free circulation), they are not mere packaging and are therefore subject to the prohibition.

National authorities should exercise care to avoid possible circumvention.

3. Does the prohibition also apply to restricted goods that are already within the territory of the Union before entry into force of the relevant restrictive measures?

Last update: 2 October 2023

As for all other restrictive measures prohibiting the import, transfer or purchase, the restriction envisaged in Article 3g(1)(d) of Council Regulation No. 833/2014 does not concern goods which are already released for free circulation within the territory of the Union (i.e. usually already placed on the market) at the time when the respective measure enters into force.

For goods already in the Union but not yet released for free circulation, the provisions of Article 12e of Council Regulation No. 833/2014 apply.

Last update: 2 October 2023

Yes. As for all other restrictive measures prohibiting the import, transfer or purchase, ‘import’ is to be understood broader than ‘release for free circulation’ and covering all customs procedures and formalities.

5. When does the prohibition under Article 3g(1)(d) start applying?

Last update: 22 December 2023

The prohibition to import or purchase iron and steel products processed in third countries using iron or steel originating in Russia enters into application at different moments depending on the inputs used, as follows:

The prohibition to import or purchase enters into application:

• as of 30 September 2023 for products of Annex XVII containing products other than those of CN codes 7207 11, 7207 12 10 or 7224 90

• as of 1 April 2024 for products of Annex XVII containing products of CN code 7207 11

• as of 1 October 2028  for products of Annex XVII containing products of CN codes 7207 12 10 or 7224 90

As products of CN codes 7207 11, 7207 12 10 and 7224 90 are semifinished products, this implies that as of 30 September and before 1 April 2024 for products using the inputs of CN code 7207 11 and before 1 October 2028 for products using the inputs of CN codes 7207 12 10 or 7224 90, the Russian Federation may appear in the Mill Test Certificate (MTC) as the name of the country corresponding to the heat number (country of the ladle of melting). However, the Russian Federation should not appear as the country where the other processing operations have been carried out (i.e. hot rolling, cold rolling, etc) in order to allow the import, transfer or purchase of the product.

After 1 April 2024 for products using inputs of CN code 7207 11 and after 1 October 2024 for products using inputs of CN codes 7207 12 10 or 7224 90, as well as from 30 September 2023 for products using all other iron or steel inputs of Annex XVII, the Russian Federation should not appear in the MTC as the name of the country corresponding to the heat number (country of the ladle of melting) and should not appear either as the country where the other processing operations have been carried out.

6. Does the application of Article 3g (1) (d) of Regulation (EU) No 833/2014 also extend to products that were manufactured or processed in a third country before 30 September 2023?

Last update: 2 October 2023

The prohibition applies to imports of iron and steel products incorporating inputs originating from Russia that enter the Union as of 30 September 2023, provided that they were manufactured or produced after 23 June 2023. That is the date when the obligation for the importer to demonstrate the country of origin of the iron and steel inputs used for the processing of the product in a third country was introduced in EU law. Coupled with the almost one-year wind-down period of the prohibition itself, this should have allowed an orderly planning of imports into the Union of the relevant goods before 30 September 2023.

If the abovementioned goods are already in the territory of the Union and have been presented to customs before 30 September 2023, Article 12e applies and they can be purchased or transferred after that date (see Q3).

Last update: 2 October 2023

Compliance with the restrictive measure needs to be ensured for each import, even if the goods were only temporarily out of the Union or were imported in several batches.

For the case of goods that have been imported into the Union for the first time before the relevant deadline (e.g. 30 September 2023), are sent to a subcontractor in a third country for repair under outward processing, and are meant to be imported into the EU again after 30 September 2023, once the repair has been completed. Compliance with the prohibition is required when goods are imported after their repair.

For the case of several consignments of identical goods, national competent authorities can nevertheless consider and accept the provision of one evidence, i.e. when the products supplied by the same supplier during a period of time are similar and national competent authorities have no reason to suspect possible circumvention; or when the same batch of products is imported in various transports for logistic or other legitimate reasons. National authorities need to exercise due care to avoid a breach or circumvention of the measures as a consequence.

Last update: 2 October 2023

In order to ensure the implementation of the prohibition, the same Article establishes an obligation for the importer in the EU to provide evidence of the country of origin of the iron and steel inputs used in a third country for the processing of the iron and steel products imported in the Union.

The following documents may be considered as sufficient evidence of the country of origin of the iron or steel used as inputs:

a) In the case of semifinished products:

The mill test certificate (MTC) (there is no concrete standardized format):

- establishing the name of the facility where the production is taking place, the name of the country corresponding to the heat number (country of the ladle of melting) together with the classification at subheading level (six-digit code) of the product.

b) In the case of finished products

The mill test certificate (MTC) or mill test certificates (MTCss) – if all relevant information cannot be summarized in one single MTC or the MTC accompanied with other documents:

- establishing the name of the country and the name of the facility corresponding to the heat number (country of the ladle of melting) together with the classification at subheading level (six-digit code), and

- the name of the country and the name of the facility where the following processing operations are carried out, as relevant:

• Hot-rolling

• Cold-rolling

• Hot-dipped metallic coating

• Electrolytic metal coating

• Organic coating

• Welding

• Piercing/extruding

• Drawing/Pilgering

• ERW/SAW/HFI/Laser welding

The importer is responsible for the information provided in the MTC or MTCs and submitted to the customs authorities of the Member State of import as evidence of the country of origin of the iron and steel inputs used.

The customs authorities may, in the event of reasonable doubt, require additional evidence such as supplementary separate mill test certificates for the different transformation steps which the product has undergone. All MTCs should be coherent with one another. The importer should apply due diligence to ensure the accuracy of the information provided.

No evidence is needed for purchases regarding goods that have already been imported into the Union. No evidence is needed for the transfer from one Member State to another of goods that have already been imported into the Union.

Last update: 2 October 2023

No. The MTC is an example that can be regarded as sufficient evidence. However, it is for the relevant national competent authorities to establish which other documentation can be considered as evidence of the country of origin of the iron and steel inputs used in a third country for the processing of the iron and steel products imported in the Union.

The origin of the inputs may be established through other means, such as a statement or declaration by the exporter or manufacturer confirming that, after exercising due diligence, the imported product does not contain any Russian steel or iron. Other documents may be invoices, delivery notes, supplier's declarations, including supplier’s declarations covering several consignments (long term supplier’s declarations) business correspondence, production descriptions, quality certificates and clauses in implemented purchase orders or contracts, provided that they include information of the origin of goods, etc. The type of document(s) may also vary depending on the nature of the product, in particular for finished products (e.g. sewing needles, tubes, etc.).

National competent authorities should assess evidence in a proportionate and reasonable manner, and exercise due care to avoid a breach or circumvention.

In view of ensuring uniform implementation, the Commission will closely monitor national implementation practices.

Last update: 2 October 2023

The availability of a document used as evidence is to be declared in box 44 of the customs declaration for placing the goods under the respective customs procedure (e.g. release for free circulation, inward processing, etc.) by indicating the code Y 824 for ‘evidence of the country of origin of the iron and steel inputs used’ and in the possession of the importer.

Last update: 2 October 2023

The evidence for the non-Russian origin is necessary for the inputs/components that are listed in the Annex used for the production of the specific product which is to be imported in the Union. If, based on the EU rules of non-preferential origin, these inputs/components originate in a third country other than Russia, it is not necessary to supply evidence on the concrete origin of the inputs/components used in that third country to produce them.

Example: Indian screws (CN Code 7318) made with alloy steel (CN Code 7224) are imported into the EU. It is necessary to demonstrate that the alloy steel (CN Code 7224) is not of Russian origin. It is not necessary to prove the origin of any non-alloy steel (CN Code 7216) used for the production of the alloy steel (CN Code 7224).

Last update: 26 July 2024

When iron and steel products processed in a third country and incorporating iron and steel products originating in Russia as listed in Annex XVII are imported or purchased from a partner country, importers are not required to provide evidence of the country of origin of the iron and steel inputs used for the processing of the products.

A “partner country for importation of iron and steel” as defined in Art. 1(zc) applies a set of restrictive measures on imports of iron and steel inputs from Russia and a set of import control measures that are substantially equivalent to those of the Union. Currently, the Regulation lists three partner countries – Norway, Switzerland, United Kingdom and Liechtenstein (see Annex XXXVI).

This means that EU operators importing or purchasing iron and steel products as listed in Annex XVII from Norway, Switzerland, United Kingdom and Liechtenstein are not required to provide evidence of the country of origin of the iron and steel inputs used in a third country for the processing of the iron and steel products imported in the Union.

RELATED PROVISIONS: ARTICLES 2, 2a, 3, 3b, 3c, 3f, 3g, 3h, 3i, AND 3k OF COUNCIL REGULATION NO. 833/2014

Last update: 26 July 2023

No, as long as the goods are not considered ‘originating’ or ‘exported’ from Russia. Goods are not considered “exported from Russia” in the sense of the prohibitions in Articles 3g and 3i of Council Regulation No. 833/2014 if they originate in a third country and are only transiting through Russia on their way to the Union or to a third country.

However, the listed goods will be considered ‘exported from Russia’, and thus subject to the prohibition irrespective of their non-Russian origin, if they are already physically located in Russia and intended for export or re-export to the Union or to a third country. Examples of goods which would be considered ‘exported from Russia’ are:

- Goods originating in a third country that were imported in Russia, processed or not, and are now exported to the Union or to a third country;

- Goods originating in a third country that were bought by an economic operator in Russia, were kept in warehouse in Russia and are now intended to be re-exported.

All sanctions prohibitions must be read in conjunction with Article 12 of Council Regulation No. 833/2014 which prohibits to participate knowingly and intentionally in activities the object or effect of which is to circumvent prohibitions in the Regulation. Additionally, all funds and economic resources of operators in third countries facilitating infringements of the prohibitions against circumvention in Council Regulation No. 833/2014 can be frozen according to Article 3(1)(h) of Council Regulation No. 269/2014.

One element to be considered is the high risk of diversion during transit through Russia or any other possible risk of circumvention of the sanctions, therefore in all cases economic operators must conduct appropriate due diligence and prove to the national competent authorities that the goods are not ‘originating’ or ‘exported from Russia’, and are only transiting through Russia. Depending on the concrete case, the conditions to be proven include, in particular:

- Goods are not originating in Russia;

- Transit through Russia is only a portion of a complete journey beginning and terminating beyond Russia;

- Goods were not subject to any sale, processing, change of ownership after their export from the third country;

- Clear identification of the goods.

The possibility to transit via Russia is without prejudice to the right of the EU customs authorities to control the goods in accordance with Article 46(1) of the Union Customs Code,  including to verify that the goods in question are not subject to any other restrictive measure that might be applicable (e.g. prohibition related to Russian road transport undertakings in Article 3l of Council Regulation No. 833/2014).

Last update: 26 July 2023

No, as long as the goods and technologies subject to prohibitions (such as in Articles 3, 3b, 3f, 3h and 3k of Council Regulation No. 833/2014) and listed in the corresponding Annexes

(Annexes II, XI, XVI, XVIII and XXIII) are only transiting via Russia to a third country and the transit is not prohibited otherwise (see below).

All sanctions prohibitions must be read in conjunction with Article 12 of Council Regulation No. 833/2014 which prohibits to participate knowingly and intentionally in activities the object or effect of which is to circumvent prohibitions in the Regulation. Additionally, all funds and economic resources of operators in third countries facilitating infringements of the prohibitions against circumvention in Council Regulation No. 833/2014 can be frozen according to Article 3(1)(h) of Council Regulation No. 269/2014.

One element to be considered is the high risk of diversion during transit through Russia or any other possible risk of circumvention of the sanctions. Therefore, economic operators must conduct appropriate due diligence in all cases and prove to the national competent authorities that the goods and technologies are only transiting through Russia and are not for “use in Russia” or are sold or supplied to any natural or legal person, entity or body in Russia. Depending on the concrete case, the conditions to be proven include, in particular:

- Transit through Russia is only a portion of a complete journey beginning and terminating beyond Russia;

- Goods were not subject to any sale, processing, change of ownership after their export from the EU;

- Clear identification of the goods;

- Clear identification of the final user and final use in the third country.

Member States’ national competent authorities could also impose reporting obligations on the exporter to verify, ex post, that the conditions were complied with.

The possibility to transit via Russia is without prejudice to the right of the EU customs authorities to control the goods in accordance with Article 46(1) of the Union Customs Code,  including to verify that the goods in question are not subject to any other restrictive measure that might be applicable (e.g. prohibition related to Russian road transport undertakings in Article 3l of Council Regulation No. 833/2014)

Please note that Council Regulation No. 427/2023 (“10th sanctions package”) introduced a prohibition to transit via Russian territory dual-use goods and technology as well as firearms exported from the Union.

Council Regulation No. 1214/2023 (“11th sanctions package”) has extended the prohibition to transit via Russian territory to goods and technology which might contribute to Russia’s military and technological enhancement, or the development of the defence and security sector, as well as to goods and technologies suited for use in aviation or the space industry, jet fuel and fuel additives exported from the Union.

Council Regulation No. 2878/2023 of 18 December 2023 (“12th sanctions package”) extended the prohibition to transit via Russian territory to a selection of goods and technology of Annex XXIII (see also Question 3), that are identified in Annex XXXVII. Most goods and technologies listed in Annex XXIII are not subject to the “transit ban” in Art. 3k(1a).

Last update: 22 December 2023

No, as paragraphs 1a in Articles 2, 2a, 2aa, 3c, and 3k of Council Regulation No. 833/2014 prohibit the transit via the territory of Russia of the following goods and technologies when those are exported from the Union:

- Dual-use goods and technology (Article 2);

- Goods and technology which might contribute to Russia’s military and technological enhancement, or the development of the defence and security sector, as listed in Annex VII of Council Regulation No. 833/2014 (Article 2a);

- Firearms, their parts and essential components and ammunition as listed in Annex I to Regulation No. 258/2012 of the European Parliament and of the Council and firearms and other arms as listed in Annex XXXV of Council Regulation No. 833/2014 (Article 2aa);

- Goods and technology suited for use in aviation or the space industry, as listed in

Annex XI, and of jet fuel and fuel additives, as listed in Annex XX of Council Regulation No. 833/2014 (Article 3c);

- Goods and technology which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXXVII (Article 3k(1a)).

The direct export to third countries (e.g. from the Union to a third country by air) or a transit through third countries other than Russia is not prohibited. The transit via the territory of the Union of goods mentioned in Articles 2, 2a, 2aa, 3c, and 3k exported from third countries to third countries is also not prohibited if not subject to other restrictions.

This “transit ban” aims to minimise the risk of circumvention for those particular sensitive items (e.g. goods destined for third countries are getting diverted when in transit through Russia).

RELATED PROVISION: ARTICLE 1 OF COUNCIL REGULATION 833/2014

Last update: 13 April 2022

The definitions of ‘technical assistance’ and ‘brokering services’ can be found in Articles 1(c) and 1(d) of Council Regulation 833/2014. All export bans are accompanied by prohibitions to provide technical assistance and brokering services. These provisions are meant to avoid that EU operators who cannot export the goods subject to an export ban support a third county in obtaining, manufacturing, repairing, maintaining etc. the goods on its own. Your national competent authority can assist you in determining whether services your company provide qualify as ‘technical assistance’ or ‘brokering services’ for goods subject to an export ban under Council Regulation 833/2014.

RELATED PROVISION: ARTICLE 1 OF COUNCIL REGULATION 833/2014

Last update: 31 March 2022

The notion of “financing and financial assistance” refers to any action, irrespective of the particular means chosen, whereby the person, entity or body concerned, conditionally or unconditionally, disburses or commits to disburse its own funds or economic resources, including but not limited to grants, loans, guarantees, suretyships, bonds, letters of credit, supplier credits, import or export advances and all types of insurance and reinsurance, including export credit insurance. Payment as well as terms and conditions of payment of the agreed price for a good or a service, made in line with normal business practice, do not constitute financing or financial assistance.

Note that the notion of “financing or financial assistance” is already clarified in the Council’s Guidelines on implementation and evaluation of restrictive measures (sanctions) in the framework of the EU Common Foreign and Security Policy pdf (europa.eu) (para 59a).

RELATED PROVISION: REGULATION 2022/263, REGULATION 833/2014

Last update: 12 July 2024

As amended on 6 October 2022, Council Regulation (EU) No 2022/263 covers all areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine that are not under the control of the authorities of Ukraine (see Article 1(d)). Considering the fluid situation, a dynamic assessment of this control could be necessary.  For instance, as of 12 July 2024, the city of Zaporizhzhia and the city of Kherson are in fact under Ukrainian control. An up-to-date list of territories temporarily occupied by Russia can be found on the dedicated website maintained by Ukrainian authorities. In case of doubt, EU operators can reach out to their national competent authority.

Last update: 20 December 2022

Goods originating in the non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts are covered by the ban in Article 2(1) of the Regulation at the time of import. Moreover, when it comes to the application of the preferences under the Association Agreement (AA) between the EU and Ukraine, the exception laid out in Article 2(2)(b) of the Regulation is in practice not applicable, given that Ukraine does not issue certificates of origin for such goods. Ukraine has in fact withdrawn offices in those non-government controlled areas from the list of authorised offices to issue certificates of origin. On 1 December 2022, the Commission published an updated notice to importers informing that goods produced in and exported from the non-government controlled areas would not meet the criteria established in Protocol 1 to the AA (on rules of origin) and therefore advising operators not to claim the preferences.

Goods produced in or exported from the government-controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts may be imported, either under the preferences granted by the AA or on a non-preferential basis, under the same conditions as for any other product of the rest of the territory of Ukraine.

To benefit from preferences under the AA, these products must be accompanied by a movement certificate issued by competent customs offices in Ukraine or by origin declarations made out by approved exporters, both as equally valid proof of the preferential origin of the goods.

Goods exported from the government-controlled areas of the Donetsk, Luhansk, Kherson and Zaporizhzhia oblasts, which do not qualify as originating in Ukraine under the AA, may be imported into the EU subject to the corresponding customs duties under the same conditions as any other product produced in or exported from the territory of Ukraine. The import of these goods, which do not satisfy the rules of origin requirements provided for in the AA, cannot be subject to any requirement to be accompanied by a movement certificate EUR.1 or origin declaration, as such documents can only be issued for products that meet the preferential origin requirements.

Since trade between the government and non-government controlled areas of these four oblasts is, in practice, not possible, it is highly unlikely that goods may come from the non-government controlled parts of these oblasts via the government-controlled areas, and therefore the import of such goods should not be subject to any requirements or documentation different from that applied to imports from any other part of Ukraine.

In case of reasonable doubts as to whether goods to be imported from Ukraine may come from the non-government controlled areas of the four oblasts, importers in the EU may be asked to submit additional documentation, e.g. a copy of the export declaration of the product in question accepted by one of the official Ukrainian customs offices, to demonstrate that the product is not subject to the import prohibition of Council Regulation (EU) No 2022/263.

Last update: 20 December 2022

The prohibition to sell, supply, transfer or export to persons and entities in the parts of those oblasts that are not under the control of the government of Ukraine or for use in those territories applies only to the goods and technology which have been included in Annex II to Council Regulation (EU) 2022/263 . Goods and technology not included in the list in Annex II are not subject to the ban.

The second subparagraph of Article 4(1) of this Regulation indicates the key sectors where the goods and technology subject to the ban may be used. However, the prohibition in the first subparagraph of Article 4(1) applies to all the goods and technologies listed in Annex II to the Regulation, regardless of whether they are actually used, in practice, in one of the key sectors.

In order to ensure compliance, EU exporters should perform adequate due diligence on their business partners and the final destination of the goods. On 1 April 2022, the Commission published notice to economic operators, importers and exporters in view of risks of circumvention.

There are no export restrictions to trade with the government-controlled areas of the four oblasts and export of goods to the government controlled areas is under the same conditions as for any exportation to the rest of the territory of Ukraine. Since trade between the government and nongovernment controlled areas of these four oblasts is, in practice, not possible, it is highly unlikely that goods exported to Ukraine may be redirected to the non-government controlled parts of these oblasts.

In case of reasonable doubts as to the real destination of the exported goods, exporters in the EU may be asked to submit additional documentation, e.g. a letter from the local administration in Ukraine evidencing that the consignee is operating in a government controlled area of Ukraine, information on the buyer/consignee, invoices etc., to demonstrate that the product is not subject to the export prohibition of Council Regulation (EU) No 2022/263. As for any goods subject to export restrictions, the customs authorities may also perform the customs controls they consider necessary to ensure that goods to be exported are not subject to the ban. Exceptions for export for humanitarian purposes can apply (see Article 4a) .

Last update: 18 April 2024

EU credit institutions are prohibited from providing, inter alia, brokering or investment services as well as financing or financial assistance in the non-government controlled areas of those oblasts in relation to certain goods and activities. The processing of payments into bank accounts in the non-government-controlled areas (e.g. for salaries of workers abroad) is not restricted as such, to the extent these payments are not related to persons, services or goods falling under the scope of EU sanctions.

There are no restrictions to financial transactions processed by EU credit institutions in support of trade in the government-controlled areas of Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts. EU credit institutions can process transactions in those areas in the same fashion as transactions intended for credit institutions in any other oblast of Ukraine.

Regarding whether the area in the oblast of Donetsk, Kherson, Luhansk or Zaporizhzhia where the financial transaction is to be processed is under the control of the government, see Question 1. In order to conduct the assessment, EU credit institutions can take into account the relevant indicators, including by relying on Ukrainian banks active in the area whose reliability is proven by past experience or by liaising with the Ukrainian authorities, e.g. the National Bank of Ukraine,  to obtain updated information. Documents and certificates collected for trade purposes as per Questions 2 and 3 can also be submitted to the EU credit institution by the economic operator requesting the transaction, to substantiate the legitimacy of the latter.

Last update: 20 December 2022

Council Regulation (EU) No 2022/263 sets out restrictions on specific types of services concerning the non-government controlled areas of Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts.

Firstly, in the area of trade in goods, Article 4(2)(a) of the Regulation prohibits brokering services related to goods that are restricted from export, to any persons in the non-government controlled areas of Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts, or for use therein. In addition, Article 5(1) prohibits brokering, construction or engineering services directly relating to infrastructure in four key sectors as defined on the basis of Annex II. For further details please also see Questions 1 to 4.

Secondly, when it comes to services not related to trade in goods, Article 3(1) prohibits investment services related to certain activities in the non-government controlled areas of Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts; and Article 6 prohibits services directly related to tourism activities in those areas.

However, there are no restrictions on the provision of services by EU operators to persons in the government-controlled areas in Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts. EU operators can provide all services in those areas in the same fashion as for any other oblast of Ukraine.

EU operators intending to provide the types of services covered by Regulation (EU) No 2022/263 to the Donetsk, Kherson, Luhansk or Zaporizhzhia oblasts should perform due diligence to determine the location of the receiver of services and/or the location sector where these services would be used – depending on the applicable provision. In case of doubt, EU operators can reach out to their national competent authority.

BETWEEN THE KALININGRAD OBLAST AND RUSSIA

Guidance to EU Member States

1. In response to Russia’s aggression against Ukraine, the EU has adopted a series of far- reaching restrictive measures against Russia in 2022. In particular, Council Regulation (EU) 833/2014 (‘the Regulation’) sets out a number of specific and targeted import and export restrictions in relation to certain goods originating in Russia.

2. These sanctions are justified and fully compatible with the security exceptions in the relevant international agreements. Under Article 19 and Article 99 of the PCA prohibitions or restrictions on goods in transit can be imposed if justified, inter alia, on grounds of public security or protection of health and life of humans, or protection of intellectual, industrial or commercial property, and to protect essential security interests.

3. At the same time, Article V GATT and Article 12 of the PCA, as well as the 2004 EU- Russia Declaration, establish a general principle of freedom of transit.

4. The question has now arisen whether these restrictive measures prohibit the transport of essential goods in transit through the European Union between non-contiguous parts of the Russian Federation. In particular, this question has come up for a number of sanctioned products, such as iron and steel, cement and wood, coal and crude oil and oil products.

5. This Guidance Note does not affect the guidance provided by the Commission with respect to the application of sanctions in other cases.

6. The relevant EU trade sanctions in the Regulation regularly prohibit “to purchase, import/export or transfer, directly or indirectly [the goods in question], if they originate in Russia or are exported from/to Russia”.

7. Under Article 3(l) of the Regulation, road transport undertakings established in Russia are prohibited to transport goods by road within the territory of the Union, including in transit. However, this ban does not apply to the transport of goods in transit through the Union between the Kaliningrad Oblast and Russia, provided that the transport of such goods is not otherwise prohibited under the Regulation. Transit of sanctioned goods by road is therefore not allowed.

8. No such specific regime applies to rail transport on the same route, without prejudice to Member States’ obligation to perform effective controls as set out below, in conformity with EU law.

9. The transit of sanctioned military and dual use goods and technology, as defined in Regulation (EU) 2021/821, is prohibited in any event.

10. Member States must also ensure that sanctioned goods that have illegally arrived in any part of Russia cannot be transported onwards via the EU customs territory.

11. Member States are under the legal obligation to prevent all possible forms of circumvention of EU restrictive measures. For that purpose, it is necessary for Member States to continue monitoring the two-way trade flows between the non- contiguous parts of the Russian Federation. Targeted, proportionate and effective controls and other appropriate measures to prevent violation of the EU Regulations should be carried out by Member States authorities.

12. Member States shall check whether transit volumes remain within the historical averages of the last 3 years, in particular reflecting the real demand for essential goods at the destination, and that there are no unusual flows or trade patterns which could give rise to circumvention. In such a case, Member States shall take all necessary measures provided for under EU law, including where appropriate the refusal of transit and the holding of the goods in question.

13. Member States authorities and the European Commission shall continue to cooperate and coordinate closely on this matter. The Commission stands ready to provide further guidance, guidelines for monitoring the two way flows and administrative best practices and advice to Member States, to ensure uniform implementation.

RELATED PROVISION: ARTICLE 12b OF COUNCIL REGULATION 833/2014

1. Why were the derogations in Article 12b(1) and (2) of Council Regulation 833/2014 introduced?

Last update: 17 December 2024

When EU operators are divesting from the Russian market, they are still bound by the prohibitions set out in Council Regulation 833/2014. It is therefore not possible to import goods subject to an import prohibition from Russia into the Union or to sell, transfer or supply prohibited goods falling to a Russian buyer.

Therefore, derogations from several prohibitions in Council Regulation 833/2014 have been introduced in Article 12b. Since the aim is to facilitate an expeditious exit from the Russian market, those derogations are temporary.

For prohibitions pursuant to Articles 2, 2a, 3, 3b, 3c, 3f, 3h and 3k (Article 12b(1)):

Operators can request an authorisation to enable the sale, supply or transfer of goods and technologies listed in Annexes II, VII, X, XI, XVI, XVIII, XX and XXIII to Council Regulation 833/2014 as well as in Annex I to Regulation (EU) 2021/821 as well as the sale, licensing or transfer in any other way of intellectual property rights or trade secrets as well as granting rights to access or re-use any material or information protected by means of intellectual property rights or constituting trade secrets, related to the goods and technology in the aforementioned annexes.

The following cumulative requirements must be met:

- the sale, supply or transfer is strictly necessary for the divestment from Russia or the wind-down of business activities in Russia;

- the goods and technologies are owned by an EU national or EU operator or by a Russian entity owned by or solely or jointly controlled by an EU operator;

- there are no reasonable grounds to believe that the goods might be for a military end-user or have a military end-use in Russia;

- the concerned goods and technologies were physically located in Russia before the relevant prohibitions have entered into force in respect of those goods and technologies listed in the aforementioned Annexes.

- The sale, supply and transfer of the goods and technologies has to take place before 31 December 2025.

For prohibitions pursuant to Article 3g and 3i (Article 12b(2)):

Operators can request an authorisation to enable the import into the Union or transfer of goods and technologies listed in Annexes XVII and XXI to Council Regulation 833/2014.

The following cumulative requirements must be met:

- The import or transfer is strictly necessary for the divestment from Russia or the winddown of business activities in Russia;

- The concerned goods are owned by an EU national or EU operator or by a Russian operatpor owned by or solely or jointly controlled by an EU operator;

- The concerned goods were physically located in Russia before the relevant prohibitions in Articles 3g and 3i entered into force in respect of those goods.

- The import into the Union or transfer took place before 31 December 2025.

In both Art 12b(1) and Art.12b(2), the conditions aim at ensuring that no circumvention of the relevant measures takes place under the pretext of divestment – for instance, that divestment does not retroactively validate purchases in Russia or exports to Russia of goods which were prohibited under the EU restrictive measures at the time when they took place.

Last update: 22 December 2023

Yes. A sale of shares of a Russian subsidiary must be considered as a prohibited indirect sale, supply or transfer of prohibited goods given that the buyer of the shares acquires at the same time the goods and technologies listed in Annexes II, VII, X, XI, XVI, XVIII, XX and XXIII to Council Regulation No. 833/2014 as well as in Annex I to Regulation (EU) 2021/821.

It is not relevant that the full 100% of the shares are sold. Once the buyer has control over the subsidiary, they have control over the assets. The sale of the shares thus amounts to a sale, supply or transfer of the goods in question to a “natural or legal person, entity or body in Russia or for use in Russia”. It is moreover not relevant if those goods are already in Russia or that they cannot be re-exported from Russia due to restrictions imposed by the Russian government.

EU operators may apply for a derogation based on Article 12b(1) of Council Regulation 833/2014.

RELATED ARTICLE: ARTICLE 3p OF COUNCIL REGULATION NO. 833/2014

Last update: 22 December 2023

On 6 December 2023, building on the statements of February and May 2023, the Leaders of the Group of Seven (G7) agreed to introduce import restrictions on non-industrial diamonds, mined, processed, or produced in Russia, by 1 January 2024, followed by further phased restrictions on the import of Russian diamonds processed in third countries targeting 1 March 2024.

The EU sanctions on Russian diamonds contained in the 12th sanctions package (Article 3p of Council Regulation No. 833/2014) are part of this concerted G7 effort to introduce an internationally coordinated diamond ban, that aims at depriving Russia of this important revenue stream estimated at EUR 4 billion per year, of which approximately EUR 1.5 billion are annual imports into the EU.

A ban is only effective if a major part of the world’s diamond retail market implements such a ban. To this end, the Commission has been engaging with G7 countries and other key partners, including industry, with the aim of designing and ensuring the effective implementation of coordinated restrictive measures, including through tracing technologies.

Last update: 20 December 2024

Article 3p of Council Regulation No. 833/2014 prohibits the purchase, import, or transfer of Russian non-industrial diamonds in several stages:

- Since 1 January 2024, diamonds (natural and synthetic) and products incorporating diamonds (jewellery) listed in Parts A, B and C of Annex XXXVIIIA of Council Regulation No. 833/2014 are banned if they originate in Russia or have been exported from Russia. The same applies to such goods (of any origin) if they transited through Russia;

- Since 1 March 2024, the prohibition applies also to Russian natural diamonds as listed in

Part A of Annex XXXVIIIA that have been processed in a third country, consisting of Russian diamonds equal to or above 1.0 carats per diamond;

- Since 1 September 2024, the prohibition applies also to Russian natural and synthetic diamonds (all products listed in Parts A and B of Annex XXXVIIIA) that have been processed in a third country, consisting of or incorporating diamonds originating in Russia or exported from Russia with a weight equal to or above 0.5 carats or 0.1 grams* per diamond.

- The entry into force of the prohibition on jewellery (all products listed in Part C of

Annex XXXVIIIA) incorporating Russian diamonds processed in third countries (other

than Russia), initially planned for 1 September 2024, has been postponed.  On 24 June 2024, the Council adopted Council Regulation (EU) 2024/1745 (the 14th sanctions package) postponing the application of this measure (Article 3p, new paragraph 4). The date of entry into force of such a ban has not been set yet, as it depends on what the Council decides in view of action taken within the G7 to pursue that measure.

* Synthetic diamonds are measured in grams in the Combined Nomenclature (1 carat = 0.2 grams)

Last update: 22 December 2023

The weight thresholds apply equally to rough and polished diamonds at the time of importation into the Union.

Last update: 20 December 2024

It depends on the origin of the jewellery or whether it has been exported or transited Russia.

As of 1 January 2024, it is prohibited to purchase, import, or transfer jewellery incorporating Russian diamonds as listed in Part C of Annex XXXVIIIA of Council Regulation No. 833/2014 if it originates in Russia or has been exported from Russia (Article 3p, paragraph 1). The same applies to jewellery incorporating diamonds of any origin that transited through Russia (Article 3p, paragraph 2).

A ban on jewellery that has been processed in a third country, incorporating diamonds originating in Russia or exported from Russia with a weight equal to or above 0.5 carats or 0.1 grams per diamond, was supposed to enter into force as of 1 September 2024. On 24 June 2024 the Council adopted Council Regulation (EU) 2024/1745 (part of the 14th sanctions package) and postponed the entry into force of this measure. The date of entry into force of such a ban has not been set yet, as it depends on what the Council decides in view of action taken within the G7 to pursue that measure. A new Regulation determining the date of the entry into force of such a ban will have to be adopted by the Council (Article 3p, new paragraph 4).

Furthermore, there is a ban on gold jewellery (Article 3o) and precious metal jewellery (Article 3i) from Russia.

Last update: 22 December 2023

Yes, the prohibition of Article 3p does not apply to jewellery incorporating Russian diamonds for personal use of natural persons travelling to the European Union or of their immediate family members travelling with them, as long as it is owned by those individuals and not intended for sale.

A similar exemption also applies to the gold ban of Article 3o and to the ban on exports of diamond jewellery included in the luxury goods list in Annex XVIII of Council Regulation No. 833/2014 (Article 3h).

6. Does the prohibition of Article 3p also apply to restricted goods that are already within the territory of the Union before entry into force of the relevant restrictive measures?

Last update: 20 December 2024

As for all other restrictive measures prohibiting the import, transfer or purchase, (see in this regard Q.3 of the IMPORT, PURCHASE & TRANSFER OF LISTED GOODS) the restriction envisaged in Article 3p of Council Regulation No. 833/2014 does not concern goods which are already released for free circulation within the territory of the Union (i.e. usually already placed on the market) at the time when the respective measure enters into force. For goods already in the Union but not yet released for free circulation, the provisions of Article 12e of Council Regulation No. 833/2014 apply.

For diamonds that are exported and wish to re-enter the EU, please refer also to Questions 12 on documentation and 15 on grandfathering.

7. What sanctions other than Article 3p affect diamonds in Council Regulation No. 833/2014?

Last update: 22 December 2023

The EU already added the imports of synthetic diamonds from Russia to the import bans on 6 October 2022 (Article 3i of Council Regulation No. 833/2014).

In addition, there is a ban to import, transfer, and purchase gold jewellery as of 22 July 2022 (Article 3o) and precious metal jewellery (Article 3i) from Russia (added on 6 October 2022). To the extent diamonds are set in those products they are covered.

Diamonds and jewellery are subject to an export ban of luxury goods to Russia if the value is at least 300 EUR (Article 3h and Sections 10 and 18 of Annex XVIII). This includes for example synthetic/reconstructed diamonds, diamond dust and diamond jewellery, and some other luxury products, such as watches whether or not incorporating diamonds.

Last update: 20 December 2024

The EU will establish a robust traceability-based verification and certification mechanism for diamonds within the G7 as of 1 March 2025 (the ‘G7 Certification Scheme’).

Optional G7 certification of rough diamonds started on 1 March 2024 based on documentary evidence proving the origin of the diamond(s) upon importation.

The traceability-based verification once mandatory on 1 March 2025 applies to diamonds of a carat weight above a certain threshold (0.5 carats or above). For imports into the Union during the so-called “sunrise period” between 1 March 2024 and 28 February 2025, please see Questions 12 and 15 below.

While several scenarios exist, in principle, information identifying a rough diamond will first be onboarded (registered) into a traceability platform in the producer country. Once the rough diamond arrives at the G7 import node, a verification, including a physical check of the diamond, is performed by the competent authorities. In addition, a blockchain-based G7 ledger (‘the distributed ledger’) will query validated traceability systems to obtain already existing information about the diamond to be imported in a G7 jurisdiction. A G7 certificate is then issued and added to the G7 ledger after successful verification.

The system of G7 certification is operational as of 1 March 2024 in a pilot phase. The system of G7 certification was intended to be fully operational as of 1 September 2024. On 24 June 2024 the Council adopted Council Regulation (EU) 2024/1745 (part of the 14th sanctions package) and extended the duration of the pilot phase until 1 March 2025.

During the ‘sunrise period’, economic operators can choose to use either the traceability-based certification or other evidence when importing into the Union (for further details regarding accepted evidence proving the non-Russian origin see Question 12 below). As of 1 March 2025, the use of the traceability-based mechanism will be mandatory for imports of diamonds with a weight of 0.5 carats or above.

The G7 Certification Scheme works by using and expanding on existing tracing technologies and controls. Producers of diamonds will be able to onboard the required information to the traceability platform, which is then verified through the distributed ledger and certified at the G7 import node (for further details on the import node for rough diamonds, see Question 9).

The blockchain-based G7 ledger is a standalone software ledger accessible to competent authorities and will be interoperational with several existing solutions facilitating the G7 Certification Scheme.

Last update: 20 December 2024

Importers shall provide evidence of the country of mining origin of the diamonds if the diamonds are above a certain carat weight as follows:

On 1 March 2024, all rough diamonds (CN codes 7102 31 00 and 7102 10 00) of 1.0 carats or above entering the EU market were required to pass through a so-called ‘rough import node’, located in Antwerp (Belgium) for initial verification (including physical check) and certification. Belgium already today handles 99.99% of the EU’s import of rough diamonds. Since 1 September 2024, the threshold was lowered to 0.5 carats or above.

The Authority for the verification of diamonds (listed in Annex XXXVIIIB) is the following:

Federal Public Service Economy at the Diamond Office

Hoveniersstraat 22

B-2018 Antwerpen

Belgium

A G7 certificate identifying the diamond is issued in the rough node.

The verification at the importation of polished diamonds is intended to be based on the G7 certificates that follow the rough diamond through the production/polishing process.

For imports into the Union during the so-called “sunrise period” between 1 March 2024 and 28 February 2025, please see Questions 12 and 15 below.

Last update: 20 December 2024

The KP has a key role to play in controlling rough diamonds and ensuring that they are conflict free. The sanctions on natural Russian diamonds apply to both rough and polished, diamonds with the exception of non-industrial diamonds. The system of implementation of the sanctions on diamonds will complement KP certification and verifications.

The control measures of the ban on Russian diamonds are implemented in phases. Since 1 January 2024 the use of KP certificates is accepted as evidence of country of origin for imports of rough diamonds. Since 1 March a certification system issuing G7 certificates is in use, but KP certificates will still be accepted as evidence of country of origin if no Russian diamonds are mixed with other origins. While mixed parcels will be accepted, as the certificates for such parcels not always disclose the origin, it is therefore needed to provide, in addition to the KP certificate, evidence proving that diamonds, over the weight threshold, are of nonRussian origin. As of 1 March 2025, the obligation to use the G7 traceability and certification system for rough diamonds will be mandatory under the EU’s restrictive measures. The KP certification requirements will continue to apply. However, as of 1 March 2025, only KP certificates with single origin or De Beers DTC mixed origin, will be accepted (see Question 12).

11. Where can I find the list of goods covered by the diamond ban of Article 3p?

Last update: 20 December 2024

The goods subject to the diamond ban are listed in Annex XXXVIIIA of Council Regulation No. 833/2014:

Part A

CN code

Description

7102 10

Unsorted diamonds

7102 31

Non-industrial diamonds, unworked or simply sawn, cleaved or bruted

7102 39

Non-industrial diamonds, other than unworked or simply sawn, cleaved or bruted

Part B

7104 21

Synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped

7104 91

Synthetic or reconstructed diamonds, other than unworked or simply sawn or roughly shaped

Part C (currently only in force for imports into the EU coming directly from Russia or from third countries and of Russian origin)

Ex

7113

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal, incorporating diamonds

Ex

7114

Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, incorporating diamonds

Ex

7115 90

Other articles of precious metal or of metal clad with precious metal, incorporating diamonds, not elsewhere specified, excluding platinum catalysts in the form of wire cloth or grill

Ex

7116 20

Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed), incorporating diamonds

Ex

9101

Wristwatches, pocket-watches and other watches, including stopwatches, incorporating diamonds, with case of precious metal or of metal clad with precious metal

Last update: 20 December 2024

During the “sunrise period” between 1 March 2024 and 28 February 2025 importers into the Union may provide documentary evidence for importation of both rough and polished natural diamonds into EU customs territory. Rough natural diamonds of CN codes 7102 31 00 and 7102 10 00 with a weight equal to or above 1.0 carat (since 1 March 2024) or equal to or above 0.5 carat (since 1 September 2024) need to be submitted without delay to the authority in Annex XXXVIIIB (see Question 9).

To import rough or polished natural diamonds into the EU using documentary evidence, a set of minimum information is required to be prepared and available prior to, or at the time of importation.

For rough and polished natural diamonds, the following cumulative information is required to be available.

• Mining country of origin.

• Names of buyer and seller.

• CN codes and description.

• Number of parcels in a shipment.

• Weight in carat of the diamond(s) if at least one diamond (if multiple diamonds are shipped in a parcel) is of 0.5 carat or above (since of 1 September 2024).

• Value of the diamonds.

• Place of importation, exportation, and route of transportation as applicable depending on the lifecycle of the diamond(s) prior to importation in the EU.

The type of documents containing the above information required for submission with entry may vary. But it is the importer’s responsibility to ensure the documentation meets all the above information requirements. As an illustrative and non-exhaustive list, please consider the below examples of documentation.

For rough natural diamonds

For polished natural diamonds

  • KP certificates with single origin (De Beers DTC mixed origin* accepted) for diamonds at or above 0.5 carat (since 1 September 2024).
  • KP certificates with mixed origin accompanied by documentary evidence, proving that no diamonds at or above 1.0 carat since 1 March 2024 or 0.5 carat since 1 September

2024 in the shipment are mined in Russia, are recognised during a transition period between 1 March 2024 to 28 February 2025, after which only KP certificates with single origin or De Beers DTC mixed origin* will be accepted.

• Signed attestation or supplier declaration confirming that none of the diamonds at or above 0.5 carat (since 1 September 2024) in the shipment are mined in Russia.

Additional documents proving the required information may include:

Evidence supporting the attestation or supplier declaration is mandatory and may include:

  • Customs declaration form
  • Invoice
  • Packing list
  • Customs declaration form
  • Invoice
  • Packing list

•

•

Transport documentation, e.g. waybill document

Evidence from traceability systems

•

•

Transport documentation, e.g. waybill document

Laboratory grading report

•

Evidence from traceability systems

It is recommended that importers consider using the G7 import node in Belgium (see Question 9 above) to obtain a G7 Certificate before the end of the sunrise period (28 February 2025), to support transition to the requirement starting 1 March 2025. Rough diamonds are preferably imported using single origin KP certificates. Rough diamonds imported using mixed origin KP certificates receive a G7 certificate, provided that documentary evidence demonstrates (including for imports in the EU) non-Russian provenance and origin of diamonds during the sunrise period (1 March 2024 – 28 February 2025). The documentary evidence does not apply to De Beers DTC mixed origin* KP certificates.

Additional certification nodes outside the EU such as in Canada and other diamond mining countries in Africa are under consideration to support a multi-certification node system. The aim is to make those operational as soon as possible while maintaining the integrity of the traceability and certification system and thereby reducing the risk of Russian diamonds contaminating the supply chain.

* De Beers’ so-called ‘Botswana Sort’ diamonds are accepted because they consist of aggregated diamonds not mined in Russia (Botswana, Canada, Namibia and South Africa).

Last update: 20 December 2024

Direct imports from Russia of synthetic diamonds are banned since 1 January 2024. Since 1 September 2024 imports of rough and polished diamonds with a weight equal to or above 0.5 carat (0.1 gram) are also banned if the synthetic diamond is manufactured in Russia and the final processing (polishing etc.) has taken place in a third country.

To import rough or polished synthetic diamonds into the EU using documentary evidence, a set of minimum information is required to be prepared and available prior to, or at the time of importation.

For rough and polished synthetic diamonds, the following cumulative information is required to be available.

• Manufacturing country of origin or signed attestation or supplier declaration confirming that none of the diamonds at or above 0.5 carat (since 1 September 2024) in the shipment have been manufactured in Russia.

• Names of buyer and seller.

• CN codes and description.

• Weight in carat of the diamond(s) if at least one diamond (if multiple diamonds are shipped in a parcel) is of 0.5 carat (0.1 gram) or above (since of 1 September 2024).

• Value of the diamonds.

• Place of importation, exportation, and route of transportation as applicable depending on the lifecycle of the diamond(s) prior to importation in the EU.

The type of documents containing the above information required for submission with entry may vary. But it is the importer’s responsibility to ensure the documentation meets all the above information requirements. As an illustrative and non-exhaustive list, please consider the below examples of documentation.

For rough synthetic diamonds

For polished synthetic diamonds

• Signed attestation or supplier declaration confirming that none of the diamonds at or above 0.5 carat (0.1 gram) (since 1 September 2024) in the shipment are manufactured in Russia.

• Signed attestation or supplier declaration confirming that none of the diamonds at or above 0.5 carat (0.1 gram) (since 1 September 2024) in the shipment are manufactured in Russia.

Additional documents proving the required information may include:

Evidence supporting the attestation or supplier declaration is mandatory and may include:

  • Customs declaration form
  • Invoice
  • Packing list
  • Transport documentation, e.g. waybill document
  • Evidence from traceability systems
  • Customs declaration form
  • Invoice
  • Packing list
  • Transport documentation, e.g. waybill document
  • Laboratory grading report
  • Evidence from traceability systems

Last update: 20 December 2024

The following elements were added or modified in the 14th package:

- a “grandfathering” clause for stocks of diamonds held in the EU or in third countries (but outside Russia): the 14th package clarifies that diamonds that were physically located in the EU or a third country (other than Russia), or were polished or manufactured there, before the import ban on Russian diamonds entered into force, are not subject to the ban (Article 3p, new paragraphs 11 and 12).

- the possibility to temporarily import or export jewellery, for example for trade fairs or repairs (Article 3p, new paragraph 13).

- prolonging by six months (until 1 March 2025) the sunrise period during which the G7 certification is recommended to facilitate importation but remains optional.

Alternatively, importers of diamonds may continue providing documentary evidence for importation of both rough and polished natural diamonds into the EU. On 1 March 2025 the full-traceability and certification scheme for imports of rough and polished natural diamonds will become mandatory (Article 3p, amended paragraph 10).

- postponing the ban on jewellery incorporating Russian diamonds processed in third countries (other than Russia), which was foreseen to enter into force on 1 September 2024. It is up to the Council to decide to activate the ban at a later stage in view of action taken within the G7 to pursue that measure (Article 3p, amended paragraph 4).

- clarification that rough diamonds imported through the Authority for the verification of diamonds (listed in Annex XXXVIIIB) (i.e. Federal Public Service Economy at the Diamond Office, Belgium) do not need to be resubmitted for verification in view of certification in the case of a subsequent importation (Article 3p, amended paragraph 8).

Last update: 20 December 2024

No. In principle, stocks of diamonds imported before the ban on Russian diamonds are not subject to the restrictions. Non-industrial, natural, or synthetic diamonds (both rough and polished) of unknown or Russian origin that an economic operator already possessed before the date of applicability of the respective prohibitions can be grandfathered. Thus, the provenance of the diamonds is irrelevant, except for stock held in Russia which cannot be grandfathered.

For example: if an economic operator purchased diamonds of below 1.0 carat but above 0.5 carat prior to 1 September 2024 (i.e. the weight range banned for importation after 1 September 2024) those diamonds can in principle be grandfathered upon importation in the EU or prior to exportation from the EU.

However, in order to benefit from this grandfathering exception, certain conditions need to be fulfilled. These conditions differ based on the location of the goods before the date of applicability of the respective prohibitions:

A. The products were located in the Union before the prohibition and thereafter exported to a third country other than Russia (paragraph 11 of Article 3p).

Given that the exported products are now held outside of the Union, importers must provide documentary evidence proving that the products were physically located in the Union before the date of applicability of the respective prohibitions.

B. The products were located, polished or manufactured in a third country other than Russia before the prohibition (paragraph 12 of Article 3p).

Depending on the type of product, at the moment of importation into the Union, importers must provide the following evidence:

- for products falling under CN codes 7102 10 00, 7102 31 00 and 7104 21 00: evidence that the products had initially been imported into the third country before the date of applicability of the respective prohibition.

- for products falling under CN codes 7102 39 00 and 7104 91 00, as well as for products listed in Part C of Annex XXXVIIIA with unknown or Russian origin: evidence that the products had been finally processed or manufactured in the third country, or had been physically located in a processed or manufactured state in the third country before the date of applicability of the respective prohibition.

Last update: 20 December 2024

Operators registered in Belgium and holding diamond stocks in Belgium may opt to submit details of their stocks electronically to the authority listed in Annex XXXVIIIB (please see Question 9) for grandfathering. Before exporting such grandfathered diamonds to third countries, they need to be physically inspected by the authority listed in Annex XXXVIIIB, after which they will obtain, a GF certificate number.

Operators holding diamond stocks in other Member States may opt to obtain a GF-Certificate number prior to exportation, by submitting their shipment to the Authority listed in Annex XXXVIIIB for physical inspection accompanied by documentary evidence.

Please note that registering stock in the grandfathering registry is optional. Subsequent importation into the EU of exported diamonds eligible for grandfathering can also be done using documentary evidence supporting the grandfathered status of the diamonds (see Question 15).

For details on grandfathering in Belgium please consult guidance documents containing practical details on implementation of the grandfathering, here:  https://www.awdc.be/en/grandfathering-guidelines

Last update: 20 December 2024

No, grandfathered diamonds will not receive a G7 certificate. However, diamond operators may submit diamonds for registration to the authority in Annex XXXVIIIB in order to receive a ‘GF’ (Grandfather) certificate prior to their exportation from the EU. This GF certificate can be used upon subsequent importation into the EU.

18. What is the purpose of the new paragraph 13 of Article 3p?

Last update: 20 December 2024

Paragraph 13 of Article 3p contains an exemption which will allow to import jewellery for participation in trade fairs or for the purpose of repairs.

As noted above (see Questions 2 and 4) a prohibition on jewellery incorporating Russian diamonds processed in third countries (other than Russia) is not in place yet, but Article 3p provides that such a prohibition could be decided by the Council.

In that case (if and when the Council will decide to put in place the prohibition), the new paragraph 13 of Article 3p contains an exemption which would allow to import such jewellery (or other products listed in C of Annex XXXVIIIA) that was manufactured before the date of entry into force of the ban, for participation in trade fairs or for the purpose of repairs.

Until the moment that the prohibition will be put in place, the exemption does not apply.

To benefit from this exemption, the products have to be placed under the temporary admission, inward processing, outward processing or temporary export customs procedures when entering or exiting the Union. These are special customs procedures that deviate from definitive importation or exportation.

Last update: 20 December 2024

No. However, normal customs and Kimberley Process-related verification will still apply.  According to Article 3p, paragraph 8, upon subsequent importation there is no need to submit the diamond for verification and certification at the Authority in Belgium (Diamond Office). Upon subsequent importation, it is necessary however to provide traceability-based evidence, including a G7 certificate.


RELATED ARTICLE: ARTICLE 12g OF COUNCIL REGULATION 833/2014

1. What is the purpose of Article 12g and how does the “no re-export to Russia” clause work?

Last update: 22 February 2024

Article 12g aims to combat the circumvention of EU export bans and more specifically the situation where goods exported to third countries are re-exported to Russia. Many EU operators already insert "no re-export" clauses in their contracts, as a good practice within their basic due diligence. Article 12g turns this practice into a legal requirement for certain sensitive goods, improving legal certainty in the context of business negotiations and relations. It moreover creates a deterrent effect on those non-EU operators that redirect sanctioned EU goods to Russia, as in the future it exposes them for instance to contractual penalties.

Concretely, Article 12g obliges EU exporters to insert a "no re-export to Russia" clause in their export/sale/supply/transfer or similar contracts. This applies only to specific types of sensitive goods, including goods related to aviation, jet fuel (Annexes XI, XX to the Regulation), firearms (Annex XXXV to the Regulation, as well as Annex I to Regulation (EU) No 258/2012) and common high priority items  (Annex XL to the Regulation). For the geographical scope, see Question 4. To ensure its effectiveness, the “no re-export to Russia” clause must contain adequate remedies (see Question 5).

Exporters should not sell their products to any non-EU operator that is not ready to incorporate a “no re-export to Russia” clause in contracts falling under the scope of Article 12g.

Independently of the obligation established by Article 12g, operators should have in place strong due diligence frameworks to ensure sanctions compliance. In its notice of 1 April 2022 , the Commission indicated that “in view of the risk of circumvention, economic operators in the EU are advised to take adequate due diligence measures available in order to prevent circumvention of the [sanctions on Russia]”. It further stated that “due diligence measures that exporters and importers are advised to take are, for instance, the introduction in import and export contracts of provisions destined to ensure that any imported or exported goods are not covered by the restrictions. These may take the form of e.g. a statement that the respect of such provision is an essential element of the contract, or of contractual clauses committing the importer in third countries not to export the concerned goods to Russia or Belarus, and not to resell the concerned goods to any third party business partner that does not take a commitment not to export the concerned goods to Russia or Belarus giving rise to liability in case the latter re-exports the items to those countries.”

2. How is the obligation in Article 12g verified and enforced?

Last update: 22 February 2024

EU exporters’ contracts must comply with the obligation in Article 12g prior to or at the latest at the time of the export, sale, supply or transfer of the relevant goods to a third country. Exporters should be able to prove this if requested by their competent authorities.

Moreover, paragraph 4 of Article 12g requires exporters to inform their national competent authorities as soon as they become aware of a breach or circumvention of the “no re-export to Russia” clause.

3. Does the obligation in Article 12g also apply to existing contracts?

Last update: 15 July 2024

The obligation to include the “no re-export to Russia" clause depends on the contract’s date of conclusion.

Contracts concluded before 19 December 2023:

- Contracts that were already concluded when Council Regulation (EU) 2023/2878 came into force benefit from a one-year transition period until 19 December 2024 included or until the contracts’ expiry, whichever is earliest. For any execution of these contracts as of 1 January 2025, they need to be amended to include the “no re-export to Russia” clause.

Contracts concluded as of 19 December 2023:

- These contracts must contain the “no re-export to Russia” clause as of 20 March 2024.

Last update: 15 July 2024

The obligation to include a “no re-export to Russia" clause applies to contracts with operators based in any non-EU country, with the exception of the partner countries listed in Annex VIII to Council Regulation (EU) No 833/2014.

As of 24 June 2024, Annex VIII includes the following partner countries: United States of America, Japan, United Kingdom, South Korea, Australia, Canada, New Zealand, Norway, Switzerland, Liechtenstein and Iceland.

Pursuant to Article 12 of Council Regulation (EU) No 833/2014, it is prohibited to participate, knowingly and intentionally, in activities the object or effect of which is to circumvent sanctions law. Operators should also remain vigilant of any attempts by third parties to draw them into circumvention schemes. These considerations apply regardless of which non-EU country the counterpart is based in. If you believe you are witnessing sanctions violations or circumvention, these should be reported to your national competent authority or anonymously via the EU whistle-blower tool .

5. What does “adequate remedies” mean, in the context of paragraph 3 of Article 12g?

Last update: 18 December 2024

To ensure its effectiveness, the "no re-export to Russia” clause must contain adequate remedies to be activated in case of its breach. These remedies should be reasonably strong and aim to deter non-EU operators from any breaches.

An adequate remedy is, for instance, the possibility for EU operator to stop deliveries and to suspend, interrupt or terminate the contract as soon as it becomes aware of a breach by its contractual counterpart of its contractual commitment not to re-export the goods or technology concerned to Russia. By way of example, and without being cumulative, such adequate remedies may result in the suspension, interruption or termination of the contract, the application of financial penalties, or the determination of a competent court able to recognise this re-export as contrary to the provisions set out in the contract. See also the wording suggested in the answer to Question 6 below.

In parallel, according to paragraph 4 of Article 12g, as soon as they become aware of a breach, exporters must inform the competent authority of the Member State where they are resident or established.

Last update: 22 February 2024

Operators are free to choose the appropriate wording for the “no re-export to Russia” clause, as long as the outcome fulfils the requirements of Article 12g. In any event, it is recommended that the clause is identified as an essential element of the contract.

While it does not preclude the use of other wordings, the template below can be considered as meeting the obligation in Article 12g. It is recommended in particular for contracts with non-EU operators doing business in jurisdictions seen as posing a high risk of circumvention.

“(1) The [Importer/Buyer] shall not sell, export or re-export, directly or indirectly, to the Russian Federation or for use in the Russian Federation any goods supplied under or in connection with this Agreement that fall under the scope of Article 12g of Council Regulation (EU) No 833/2014.

(2) The [Importer/Buyer] shall undertake its best efforts to ensure that the purpose of paragraph (1) is not frustrated by any third parties further down the commercial chain, including by possible resellers.

(3) The [Importer/Buyer] shall set up and maintain an adequate monitoring mechanism to detect conduct by any third parties further down the commercial chain, including by possible resellers, that would frustrate the purpose of paragraph (1).

(4) Any violation of paragraphs (1), (2) or (3) shall constitute a material breach of an essential element of this Agreement, and the [Exporter/Seller] shall be entitled to seek appropriate remedies, including, but not limited to:

(i) termination of this Agreement; and

(ii) a penalty of [XX]% of the total value of this Agreement or price of the goods exported, whichever is higher.

(5) The [Importer/Buyer] shall immediately inform the [Exporter/Seller] about any problems in applying paragraphs (1), (2) or (3), including any relevant activities by third parties that could frustrate the purpose of paragraph (1). The [Importer/Buyer] shall make available to the [Exporter/Seller] information concerning compliance with the obligations under paragraph (1), (2) and (3) within two weeks of the simple request of such information.”

Last update: 15 July 2024

On 24 June 2024, the Council adopted Council Regulation (EU) 2024/1745 (part of the “14th sanctions package”), which set out an exemption for public contracts concluded by an exporter with a public authority in a third country or with an international organisation - see paragraph 2a in the amended Article 12g of Council Regulation (EU) No 833/2014. Exporters are not obliged to contractually prohibit the re-exportation to Russia and re-exportation for use in Russia in such contracts.

However, exporters are under the obligation to inform the national competent authorities of the Member State where they reside or are established in, of any public contracts that they have concluded which is benefitting from the above-mentioned exemption.

Last update: 18 December 2024

Yes, the exemption for contracts concluded by an exporter with a public authority in a third country or with an international organisation applies to both future and existing contracts.

Last update: 18 December 2024

The exemption for public contracts is coupled with the obligation to notify the national competent authorities, see paragraph 2b in the amended Article 12g of Council Regulation (EU) No 833/2014. The notification must be carried out within two weeks for newly concluded contracts.

For contracts concluded prior to the adoption of Council Regulation (EU) 2023/2878 (“12th sanctions package” on 19 December 2023), national competent authorities may request a notification wihtin an approbriate timeframe.

Last updated: 18 December 2024

EU operators concluding a public contract subject to the exemption and notification requirement in Art. 12g paragraphs 2a and 2b should indicate the following information:

• Legal basis Article 12 g paragraph 2b of Regulation (EU) No 833/2014 in order to help national competent authorities to classify the notification;

• Contract partner, i.e. public authority in the third country or international organisation with which the public contract is concluded; and

• Subject matter of the contract (i.e. which goods referred to in Art. 12g paragraph 1).

Last update: 18 December 2024

Yes. A general clause prohibiting the re-exportation to countries subject to EU restrictive measures can be sufficient if the other requirements in Art. 12g are met, i.e. adequate remedies are indicated.

In the case of contracts concluded before 19 December 2023, a general clause aimed at respecting EU sanctions regimes can be sufficient if it is broad enough to cover the no reexportation obligation as set out by Art. 12g.

12. How can the obligations set out in Article 12g be fulfilled if an operator faces persistent difficulties in inserting the “no re-export to Russia” clause in an existing contract due to the refusal of its contractual counterparty?

Last update: 18 December 2024

If an EU operator faces persistent difficulties in inserting the “no re-export to Russia” clause in a contract concluded before 19 December 2023 due to the refusal of their contractual counterparty, the obligation set out in Article 12g can be considered met, if the operator issues a unilateral communication to its client (meaning non contractually agreed) prohibiting the reexportation to Russia and re-exportation for use in Russia.

However, this can be only valid in exceptional cases, for instance where:

- EU operators can demonstrate that they have applied their best efforts to include the clause; or where

- they have longstanding business relations with the counterparty and hence have a good understanding of the counterparty and they have done their adequate due diligence processes that minimises the risk of sanctions violations or circumvention; and/or where

- the national legislation of the third country where the counterparty is established in prevents such clauses; etc.

EU operators must also include a reference to possible adequate remedies which the EU operators could unilaterally activate in case of its breaches, see also Q. 5 and 6 above.

Last update: 18 December 2024

No. According to Article 12g, in the case of contracts in which only operators established in the European Union are involved and the delivery obligations are only to be performed within the European Union, there is no obligation to include a “no re-export to Russia" clause since all EU operators are bound by the EU sanctions (see also the wording ‘to a third country’).

Last update: 18 December 2024

The “no re-export to Russia" clause is mandatory for the sale, supply, transfer or export of certain goods and technology as defined in Article 12g paragraph 1.

If the act in question requires the agreement of a “no re-export to Russia" clause, it also includes returns to e.g. producers in third countries. However, the transitional provisions and exemptions in Article 12g paragraphs 2 and 2a apply.

Last update: 18 December 2024

The wording of Article 12g obliges the operators to agree in principle ‘contractually’ on the “no re-export to Russia" clause. If general terms and conditions are validly incorporated into the contract between the exporter and counter party, the requirements of Article 12g are met.

Last update: 18 December 2024

The exemption for public authorities can be applicable for “bodies governed by public law”. Those entities are that are established for the specific purpose of meeting needs in the general interest and do not have an industrial or commercial character. In addition, they have legal personality and are financed, for the most part, by the State, regional or local authorities, or by other bodies governed by public law; or are subject to management supervision by those authorities or bodies; or have an administrative, managerial or supervisory board, more than half of whose members are appointed by the State, regional or local authorities, or by other bodies governed by public law. If the entity fulfils the characteristics stated above, it can be considered equivalent to “a public authority” in the sense of the exemption in Art. 12g paragraph 2a.

17. Is it necessary to include the contractual clause for contracts concluded before 19 December 2023 which has been subject to an administrative export control procedure aimed at prohibiting the export or re-export of goods and technologies subject to Article 12g to jurisdictions targeted by EU restrictive measures?

Last update: 18 December 2024

No, in the case of existing contracts that have been authorised in a Member State of the European Union under an individual export control procedure (individual licence) including end/use(r) certificate and/or other reexport assurances, notably as regards the non-re-exportation to Russia and Belarus, it is not necessary to reopen the contract to add the contractual clause.

RELATED PROVISION: ARTICLE 12gb OF COUNCIL REGULATION 833/2014

Last update: 11 December 2024

The purpose of this measure is to strengthen the due-diligence of EU operators to respond to the problem of the re-exportation of common high priority (CHP) items, as listed in Annex XL to Regulation (EU) No 833/2014. These items are commonly found on the battlefield in Ukraine or critical to the development, production or use of Russian military systems.

It will furthermore give national competent authorities a tool to curb circumvention of EU sanctions through third countries.

Last update: 11 December 2024

This provision applies to natural and legal persons, entities and bodies required to comply with EU sanctions as per Article 13 of Regulation (EU) No 833/2014 that sell, supply, transfer or export CHP items.

Pursuant to Article 12gb(2), this provision does not apply to natural and legal persons, entities and bodies that only sell, supply, transfer or export those items within the Union or to partner countries listed in Annex VIII to Regulation (EU) No 833/2014.

According to Article 12gb(3), this provision also applies to natural and legal persons, entities and bodies that own or control any legal person, entity or body established outside the Union that sells, supplies, transfers or exports common high priority items, unless otherwise excluded from the scope of the provision pursuant to Article 12gb(2) and (4).

Last update: 11 December 2024

Common high priority (CHP) items are certain prohibited dual-use goods and advanced technology items used in Russian military systems found on the battlefield in Ukraine or critical to the development, production or use of those systems. These items include electronic components such as integrated circuits and radio frequency transceiver modules; they also include items essential for the manufacturing and testing of the electronic components of the printed circuit boards, and manufacturing of high precision complex metal components retrieved from the battlefield. These items are listed in Annex XL to Regulation (EU) No 833/2014.

There are several prohibitions and obligations that apply to trade with CHP items, namely

• a prohibition to sell, supply, transfer or export directly or indirectly to Russia,

• the obligation to contractually prohibit their re-export from third countries to Russia and re-export for use in Russia, and

• the obligation to contractually prohibit the use of intellectual property rights or trade secrets in connection with CHP items that are intended for export to Russia or for use in Russia.

Last update: 11 December 2024

There is no single model for conducting due diligence. EU operators should adapt their efforts to comply with the risks identified. This risk assessment and risk management approach should lead EU operators to adopt an effective yet proportionate approach.

As a general practice, whenever implementing due diligence (for example because EU operators’ activity creates exposure to a particular risk), EU operators can make specific checks at different levels:

On the stakeholders’ level (identification and verification of business partners, customers, their representatives, their beneficial owners and other possible persons of interest):

• Is there any proven business record of the company/business partner with which the EU operator intends to engage to know if the company is active in the business (e.g. information of yearly activity in the company register)?

• Is there any effort from the stakeholder to maintain sanctions through internal control systems / ensure sanctions compliance? For instance, does the stakeholder conduct due diligences?

• Who are the main stakeholders involved/relevant for the EU operator’s business?

• Are any of the direct stakeholders (customers, distributors, agents etc.) or indirect stakeholders (end-user, intermediaries, banks etc.) targeted by EU sanctions? Are all stakeholders involved in the transaction known to the EU operator?

• If yes, has the stakeholder undergone changes in its ownership structure upon or after the adoption of sanctions? Was it set up or established after the introduction of the sanctions?

• Are these stakeholders affected in any way by sanctions through ownership or control by an entity under EU sanctions?

• Who is the end-user of the items? Can the end-use be confirmed and an end-user certificate be provided?

On the level of the transaction and flows of money, as well as transportation/logistics and route of goods:

• What is the country of transit and of destination? Is this country neighbouring Russia or Belarus, does it have easy transport/access (i.e. passport/shipping controls) to Russia or Belarus, or is it otherwise known to re-export goods to those jurisdictions? Should the export to these countries be subject to enhanced vigilance/end-use controls?

• Are complex/unusual transportation routes being used?

• Has the value of goods changed since the imposition of sanctions? Has the method of trading/transacting changed, for example the contract conditions?

• What is the business rationale for the transaction? Does the transaction or shipment seem in line with expectations regarding the (prospective) customer from a business perspective? Or does the transaction or shipment seem unjustified from a business perspective (e.g. unexpected surges in demand from destinations without a known market for specific products)?

• Does the transaction use complex financial schemes which are not justified by its purpose?

• Has the method of transport/shipping changed since the imposition of sanctions?

• Are there unusual or abnormal elements in the documentation that do not match (for example between financial documents and the contract)?

• Any other red flag, based on your knowledge of the business sector?

Last update: 11 December 2024

There are several risk factors that operators manufacturing or trading with CHP items should consider to prevent that goods are re-exported to Russia. These risk factors depend for instance on the customers’ nature (end-user, distributor etc.), the countries or geographic areas where the customers are located (and whether these locations are known to have high trade exposure to Russia), as well as the products, services, transactions or delivery channels. More specifically,  operators trading with CHP items should consider the following indicators when they enter into a commercial relationship with a trading partner:

• Indirect transactions (such as those using intermediaries, shell companies etc.) that make no or little economic sense;

• New customer / transactions with companies located in countries known as “circumvention hubs” and involving items listed as CHP items;

• Transit through countries or territories known as “circumvention hubs”, based on the information publicly available. Specific measures can be taken depending on the role and responsibility of the operator, for example:

o exporter who uses an external transport company: checks regarding the type of means of transport use, routings, use of sub-contractors etc.

o transport company that is responsible for the transport of the cargo: checks regarding the actual goods to be transported; match with documentation etc.

• Complex corporate or trust structures established in countries friendly to Russia or whose complexity is not coherent with the business profile of the customer. Use of trust arrangements or complex corporate structures involving offshore companies;

• Business partner has been recently established or has merged with a sanctioned entity or an entity linked to sanctioned entities or natural persons;

• Business partner shares address with multiple different companies (i.e. it is likely a shelf company);

• Recent change of ownership of a corporate holding to reduce ownership stakes below the 50 percent threshold;

• Change of ultimate beneficial owner shortly before or after sanctions were imposed;

• Movement of assets previously associated with a sanctioned individual, by family members or otherwise on their behalf;

• Numerous transfers of shares from sanctioned entities to non-sanctioned entities involving corporations incorporated by the same natural person or entity (often with a registered office at the same physical address);

• Potential control of an entity by a sanctioned individual, despite apparent direct ownership under the 50 percent threshold (member of Board of Directors, beneficial owner, managing director, other entities or persons on the ownership structure linked with a designated person); or

• CEO/manager is never available for discussions, i.e. all communications go via a regular employee or a representative who seems to have a general Power of Attorney (PoA).

Last update: 11 December 2024

“Appropriate steps” means those actions, processes and practices that enable economic operators to collect and process information in order to identify and assess the relevant risk factors of reexportation of CHP items to Russia and take measures to address these risks (see question 7).

This should be carried out on a regular basis, taking into account for instance information from the public domain on the evolution of re-exportation of CHP items to Russia or for use in Russia. While some of the relevant information may be hidden or difficult to detect, EU operators should conduct a strategic risk assessment, following these successive steps:

Identification of threats and vulnerabilities: EU operators should stay alert to the main techniques used by Russian actors to obtain CHP items of EU/G7 origin, as well as to emerging patterns to that end. They should also map out the types of products, transactions and economic activities within their range of services that are at risk of being involved in the re-exportation of CHP items to Russia or for use in Russia.

Risk analysis: Operators should assess the nature of the risks to which their sector, products and economic activities are exposed, and understand how those risks can materialise. To this end, they may use risk indicators, typologies and any other relevant information that is publicly available or forms part of their specialised knowledge.

Regular updating: The increasing complexity of the methods through which CHP items are reexported to Russia require that the mapping of threats and vulnerabilities is updated whenever necessary, for instance when sanctions are amended or new sanctions are adopted, and in any case on a regular basis. This requires that the operator has satisfactory procedures in place for following and keeping track of the necessary information (for example, sanctions legislation, circumvention techniques, circumvention trade flows) up-to-date. The training of staff on these issues is of critical importance as well. Moreover, it is recommended that the senior management of a company is personally involved and informed regularly by its compliance team on risks identified and measures taken (risk assessment and risk management).

Last update: 11 December 2024

After having identified and assessed the relevant risk factors in accordance with paragraph 1(a), EU operators should take action to mitigate such risks. This should be carried out on a regular basis and EU operators should follow these successive steps:

Design of mitigating measures: How can the risks be prevented? What are the measures to implement in order to mitigate these risks? Which are the relevant national authorities to provide guidance?

Examples of mitigating measures: end-user certificate, references from trusted partners (or authorities), asking for documentation from the business partners, contractual clauses to prevent circumvention.

Implementation of mitigating measures: To mitigate the risk of re-exportation of CHP items to Russia or for use in Russia, EU operators that identify higher risk areas in their business may proactively incorporate, as appropriate, the results of the risk analysis and the design of mitigating measures into their internal risk management practices and procedures and put in place controls to test the effective functioning of those procedures.

Last update: 11 December 2024

The guidance published in 2023 aims at providing a general overview of the main points of consideration for EU operators in view of their due-diligence work and is intended to support their compliance efforts. It is addressed to all EU operators and it is focused on tackling circumvention.

In the meantime, Article 12gb has set out a legal obligation for operators dealing with CHP items to have in place adequate due-diligence procedures.

The information in this FAQ document is largely based on the guidance published in 2023. However, in this case, the focus is on re-exportation to Russia of CHP items and on measures that economic operators trading with such items are expected to take as part of their duediligence efforts.

Please see the European Commission Guidance for EU operators: Implementing enhanced due diligence to shield against Russia sanctions circumvention.

Last update: 11 December 2024

There is no one-size-fits-all model of due diligence. The type of due diligence that is conducted may depend – and be calibrated accordingly – on the business sector and the related risk exposure. It is for each operator to develop, implement, and routinely update an EU sanctions compliance programme in light of its individual business model, geographic and sectoral areas of operations and related risk assessment.

The depth and complexity of actions expected from each EU operator depend on the operator’s (i) nature and (ii) size.

The operator’s nature reflects various elements such as its status as a natural or legal person, its market sector, risk profile and turnover. The operator’s size reflects various elements such as the number of staff, or the compliance resources that the company can afford, considering its financial capabilities. Such elements should be taken into consideration together.

It is up to each national competent authority to provide specific guidance on the level of obligation from operators under its jurisdiction and to recommend possible actions.

Last update: 11 December 2024

The policies, controls and procedures referred to in paragraph 1(b) should include the development of internal policies, controls and procedures, including model risk management practices, customer due diligence (“know your customer” - KYC), product life-cycle monitoring and tracking, reporting from the compliance team to the management and reporting from commercial counterparts, record-keeping, internal control, compliance management and in some cases, where appropriate with regard to the size and nature of the business, the appointment of a compliance officer at management level, and employee screening. EU operators should ensure that their staff are regularly trained.

Last update: 11 December 2024

Risks can be considered as mitigated/managed if the EU operators’ due diligence has not led to the detection of any red flags, or when mitigating measures have been implemented to address the red flags.

By adopting a risk assessment and risk management approach to the re-exportation of CHP items to Russia, EU operators are supposed to ensure that the measures taken to prevent or mitigate circumvention are commensurate with the risks identified. The implementation of risk assessment and risk management should also enable EU operators to concentrate their efforts on the most sensitive cases and thus allocate their resources in the most effective way.

See also the notice to operators of 1 April 2022.

Last update: 11 December 2024

National competent authorities may carry out routine checks to verify whether EU operators are implementing this provision.

If a CHP item exported from the EU to a third country is then found to have reached Russia, the competent authorities may consider the EU exporter’s failure to conduct adequate due diligence as a violation of EU sanctions law. Any suspicious activity in the field of trade with CHP items should be reported, in line with legal requirements, to the relevant national authority, such as financial intelligence units, customs and border authorities or relevant supervisory authority, if any, in line with Article 6b(1) of Regulation (EU) 833/2014.

Last update: 11 December 2024

It is considered that natural and legal persons, entities and bodies that only sell, supply, transfer or export CHP items within the Union or to partner countries listed in Annex VIII to Regulation (EU) No 833/2014 present a relatively low risk of circumvention. Therefore, they are excluded from the scope of Article 12gb.

Last update: 11 December 2024

Paragraph 3 indicates that any natural person or entity required to comply with EU sanctions as per Article 13 of Regulation (EU) No 833/2014 must ensure that any non-EU legal person, entity or body that they own or control and that sells, supplies, transfers or exports CHP items implements the requirements in points (a) and (b) of paragraph 1.

This should be read in conjunction with Article 8a of Regulation (EU) No 833/2014, which requires EU operators to undertake their best efforts to ensure that any non-EU legal person, entity or body that they own or control does not participate in activities that undermine the sanctions in the Regulation.

This provision should be understood as comprising only actions that are feasible for the Union operator in view of its nature, its size and the relevant factual circumstances, in particular the degree of effective control over the legal person, entity or body established outside the Union. Such circumstances include, in accordance with paragraph 4, the situation where the EU operator, due to reasons that it did not cause itself, such as the legislation of a third country, is not able to exercise control over a legal person, entity or body that it owns.

15. Which is the link between this provision and Article 12g, the ‘no re-export to Russia’ clause?

Last update: 11 December 2024

While Article 12g sets an obligation to contractually prohibit the re-exportation to Russia and reexportation for use in Russia of sensitive goods and technology, CHP items, or firearms and ammunition, Article 12gb only focuses on CHP items and sets a due diligence obligation for operators involved in trade with such items.

The implementation of Article 12gb does not replace the requirements of Article 12g.