Information for customs authorities and stakeholders

Following Russia’s invasion of Ukraine, the EU has put in place a list of restrictive measures to respond to Russian aggression and in support of and solidarity with Ukraine. Many of these measures have implications for the work of EU customs authorities, importers and exporters.

To prevent the circumvention of these measures, the Commission has published a notice informing importers and exporters that they should take due diligence measures to avoid that the goods they export and which are subject to sanctions end up in Russia or Belarus, or that the goods they import from other countries are not actually originating in Russia or Belarus and thus subject to sanctions. These measures include, 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.

A full guidance Q&A document is available here (last update: 24 March 2022).

Imports of goods originating in the Donetsk and Lugansk oblasts

First, the Commission prepared a list of measures in reply to the Russian attempt to illegally annex the two Ukrainian regions Luhansk and Donetsk, which included a ban on imports from these two occupied territories as well as some export restrictions (on dual use goods) to the same territories. A notice to importers was published warning importers about the risk of circumvention of the import ban via Russia and Belarus and indicating that customs may request conclusive evidence from importers that imports from Russia and Belarus, in particular of coal and steel, are not from the regions for which the ban applies.

The regulations ban the direct or indirect import or export of the concerned goods, and prohibit the participation, knowingly and intentionally, in activities to circumvent these prohibitions. Any infringement of the regulations is subject to sanctions to be applied by Member States. Therefore, importers and exporters must also take adequate due diligence measures in order to limit a risk of circumvention of sanctioned goods from to/from the Russian Federation or the Republic of Belarus.

List of measures against the Russian Federation

This was followed by a list of measures against Russia. From a customs perspective, several export restrictions will have an impact, namely:

Sell, supply, transfer or export:

  • Expansion of the restrictive measures already in place since 2014 on the exports of dual-use goods and technology to all end-users, including non-military.
  • military goods and technology which might contribute to Russia’s military and technological enhancement, or the development of the defence and security sector. Related technical or financial assistance and services are also prohibited.
  • goods and technology suited for use in aviation or the space industry, as listed in Annex XI of Regulation (EU) 833/2014, to any person or entity in Russia or for use in Russia. It is also prohibited to provide any related insurance and reinsurance and certain related activities. Related technical or financial assistance and brokering or other services are also prohibited.
  • luxury goods, as listed in Annex XVIII of Regulation (EU) 833/2014, to any person or entity in Russia or for use in Russia.
  • maritime navigation goods and technology, as listed in Annex XVI of Regulation (EU) 833/2014, to any person or entity in Russia, for use in Russia or for the placing on board of a Russian-flagged vessel. Related technical or financial assistance and brokering or other services are also prohibited.
  • goods and technology suited for use in oil refining, as listed in Annex X of regulation (EU) 833/2014, to any person or entity in Russia or for use in Russia. Related technical or financial assistance and brokering or other services are also prohibited.
  • certain equipment listed in Annex II of Council Regulation 833/2014 shall be subject to prior authorisation by the competent authority of the exporting Member State.

Import, purchase or transfer:

  • arms and related materials from Russia.
  • iron andsteel products, as listed in Annex XVII of Regulation (EU) 833/2014, from Russia. Related technical or financial assistance and brokering services are also prohibited.

List of measures against the Republic of Belarus

Finally, a list of measures were also addressed against Belarus, covering both exports and imports, namely:

Sell, supply, transfer or export:

  • Expansion of the restrictive measures already in place on the exports of dual-use goodsand technology to all end-users, including non-military.
  • military goods and technology, which might contribute to Belarus’s military and technological enhancement, or to the development of its defence and security sector, as listed in Annex Va of Regulation (EC) 765/2006, to Belarus. Related technical or financial assistance and brokering or other services are also prohibited.
  • equipment which might be used for internal repression. Related technical or financial assistance and services are also prohibited. Derogations subject to specific conditions exist for (a) biathlon rifles, ammunition and sights, and (b) small-calibre sporting rifles, small-calibre sporting pistols and ammunition.
  • machinery (ex: engines, furnaces, bulldozers, lift-trucks), as listed in Annex XIV of Regulation (EC) 765/2006, to any person or entity in Belarus or for use in Belarus. Related technical or financial assistance and brokering services are also prohibited.
  • equipment, technology or software intended primarily for use in the monitoring or interception by the regime of Belarus of the internet and of telephone communications on mobile or fixed networks in Belarus as listed in Annex IV of Regulation (EC) 765/2006. It is also prohibited to provide telecommunication or internal monitoring or interception services and related financial and technical assistance.
  • goodsused for the production or manufacturing of tobacco products, as listed in Annex VI of Regulation (EC) 765/2006, in Belarus.

Import, purchase or transfer:

  • cement products, as listed in Annex XI of Regulation (EC) 765/2006. Related technical or financial assistance and brokering services are also prohibited.
  • iron and steel products, as listed in Annex XII of Regulation (EC) 765/2006. Related technical or financial assistance and brokering services are also prohibited.
  • mineral products, as listed in Annex VII of Regulation (EC) 765/2006. Related technical or financial assistance and brokering services are also prohibited.
  • potassium chloride (“potash”) products, as listed in Annex VIII of Regulation (EC) 765/2006.
  • rubber products, as listed in Annex XIII of Regulation (EC) 765/2006. Related technical or financial assistance and brokering services are also prohibited.
  • wood products, as listed in Annex X of Regulation (EC) 765/2006, from Belarus. Related technical or financial assistance and brokering services are also prohibited.

The EU and its Member States have also issued a statement in the World Customs Organization  in support of Ukraine and condemning the Russian aggression.

Member State customs authorities and stakeholders can contact TAXUD’s dedicated team for advice and guidance on the implementation of these measures through the CRMS2 customs tool (for customs authorities only) or by writing to the specially created mailbox: TAXUD-CR@ec.europa.eu.

Russia

Belarus

Related links

Full list of sanctions against the Russian Federation and the Republic of Belarus (EU sanctions map)
EU solidarity with Ukraine
EU sanctions against Russia following the invasion of Ukraine
ec.europa.eu