NB! The transitional period laid down in Article 3k(3aa) of Council Regulation (EU) No 833/2014 is coming to an end
Article 3k(3aa): With regard to the goods falling under the CN codes listed in Annex XXIIIA, the prohibitions in paragraphs 1 and 2 shall not apply to the execution until 20 March 2024 of contracts concluded before 19 December 2023, or of ancillary contracts necessary for the execution of such contracts.
Upon declaring export of such goods, make sure that the goods leave the Union before the deadline.
Consolidated text of sanctions imposed on Russia in connection with the war in Ukraine (as of 19 December 2023) concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine.
Council Regulation (EU) 2024/745Of 23 February 2024 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine.
Both the consolidated text as well as the regulation adopted as part of the 13th package of sanctions must be looked at for an overview of all sanctions against Russia.
Council Regulation (EC) No 765/2006Consolidated text of the sanctions imposed on Belarus in connection with the war in Ukraine (as of 28 February 2023) concerning restrictive measures in view of the situation in Belarus and Belarus’ participation in Russia’s aggression against Ukraine.
On 23 February 2024, EU adopted 13th package of sanctions
The Council of the EU adopted the 13th package of sanctions to expand the scope of sanctions against Russia.
Brief overview of MEASURES added with the 13th package
- 27 entities subject to tighter export restrictions are added to the list of natural or legal persons, entities or bodies (Annex IV) referred to in Articles 2(7), 2a(7) and 2b(1) of Council Regulation (EU) No 833/2014. These include 17 entities from Russia, 3 from China, 1 from Turkey, 1 from Thailand, 1 from Kazakhstan, 1 from Serbia, 1 from Hong Kong, 1 from Sri Lanka and 1 from India.
- Additions are made to Annex VII to Council Regulation (EU) No 833/2014, which lists the goods and technology the export of which to Russia or the transit of which via the territory of Russia is prohibited because the goods or technology might contribute to Russia’s military and technological enhancement or to the development of its defence and security sector. In Part B of Annex VII, commodity code “8532 22 – aluminium electrolytic fixed electrical capacitors (excluding power capacitors)” is added.
- Additions are made to Annex XXIII referred to in Article 3k of Council Regulation (EU) No 833/2014, which lists goods subject to an export ban. In addition to the goods with 6-digit codes 8504 32, 8504 33 and 8504 34 already subject to sanctions, the export of all goods falling under the heading 8504 will be banned. A transitional period of 3 months will apply to goods of heading 8504 the export of which was not already prohibited.
- Additions are made to the list of partner countries from which iron and steel are imported (Annex XXXVI referred to in Article 3g(1) of Council Regulation (EU) No 833/2014). The list of partner countries now includes the United Kingdom in addition to Switzerland and Norway. Partner countries have imposed their own restrictive measures on metals from Russia and no evidence of origin must be submitted upon importing iron and steel from these countries.
- Council Regulation (EU) 269/2014: 106 individuals and 88 entities are added to the list of sanctioned persons. Following the adoption of the 13th sanctions package, the list contains 1752 persons and 425 entities (2177 in total).
More information on the additional sanctions can be found in Council Regulation (EU) 2024/745.
23 February 2024 press release of the Ministry of Foreign Affairs
On 18 December 2023, the EU adopted the 12th package of sanctions
In view of Russia’s actions destabilising the situation in Ukraine, the Council of the European Union decided to adopt new restrictive measures with which:
- new import bans on the following goods are added:
- diamonds and products containing diamonds (jewellery). Ban on direct import from Russia will enter into force on 1 January 2024; ban on indirect import from third countries, including on processed diamonds, will enter into force on 1 March 2024; import ban on smaller diamonds will enter into force on 1 September 2024.
- LPG – the transition period is 12 months;
- metals (processed aluminium, wires, tubes). The exception is products of iron and steel (including steel plates) which may be imported until 2028 (subject to quotas).
- new export bans are added on goods, which have been used by Russia in its war of aggression against Ukraine, including software, transformers, bearings, machine tools, lithium compounds, converters, construction goods, transport goods, laser technology and drone components;
- the ban on transit through Russia to third countries is extended for certain goods used in the military industry, which are important for the Russian economy;
- it becomes obligatory to include in contracts a clause prohibiting the resale of the most dangerous goods to Russia;
- the oil price cap is enforced: it will be prohibited to sell oil tankers (with certain exceptions), a more accurate overview of the costs related to Russian oil shipments will be required, and an obligation to share the information required for enforcement is added;
- an obligation to notify of the transfer of assets of Russian entities to Russia is added. Applies only to transfers of legal persons owned (25% or more) by Russian persons.
- exemptions from import restrictions are added to facilitate travel between Russia and the EU and the movement of EU citizens between Russia and their home countries:
- Member States may allow persons crossing the border to carry prohibited goods if it is evident that they are for personal use on the journey;
- EU citizens residing in Russia may apply for authorisation to enter the EU by car if it is intended for personal use. A Member State is not required to issue such authorisations.
More information on new sanctions can be found in the Council Decision (CFSP) 2023/2874 and Council Regulation (EU) 2023/2878.
Consolidated legislation: Council Decision 2014/512/CFSP (as of 1 October 2023), Council Regulation (EU) No 833/2014 (as of 19 December 2023).
The new restrictions will enter into force on 19 December 2023.
On 23 June 2023, the European Union adopted the 11th package of sanctions
Within the framework of the sanctions package, import and export bans will be extended to various goods in order to hamper Russia’s ability to develop its military industry and economy.
Among other things, iron and steel products processed in a third country containing iron and steel products originating in Russia will be prohibited.
As of 30 September 2023, importers need to provide additional evidence of the country of origin of the iron and steel inputs used in manufacturing in third countries, irrespective of the origin of the final product, for the vast majority of goods referred to in Article 3g and Annex XVII. It is prohibited to use iron and steel inputs from Russia in the raw materials of products.
Export ban is extended to goods with a value of less than 50 000 euros, e.g. vehicles. Products subject to the export ban have been granted a transitional period of three calendar months.
As regards dual-use and other sensitive items, a decision was taken that it would be possible to prohibit the supply of goods to third countries, provided that they were proven to be involved in supplying Russia with dual-use items or other sensitive items.
With effect from 24 July 2023, the entry into EU ports and/or the exclusive economic zone of a Member State will be prohibited for ships engaged in ship-to-ship transfers of sanctioned goods. More about this in Articles 3eb and 3ec.
In addition, as of 1 July 2023, the transport of goods by trailers or semi-trailers registered in Russia has been prohibited. A transitional period is foreseen until 30 June 2023 in order to allow for the completion of transport operations already started (this prohibition does not apply to transport operations which started before 24 June inclusive).
More detailed information on the new sanctions can be found in Council Regulation (EU) 2023/1214.
On 25 February 2023, the European Union adopted the 10th package of sanctions
As part of the sanctions package, export and import bans are extended to various goods in order to inhibit Russia's ability to develop its military industry and economy. In addition, the transit of sanctioned weapons and dual-use items through the Russian Federation to third countries, in particular to Central Asia, will be prohibited.
Export bans will be extended to goods, such as rare earth metals, electronic components, machines and machine parts, trucks, pumps, turbines, cranes, lenses and cameras.
Most products subject to export bans are granted a transitional period of one month.
Import bans are extended to goods, the sale of which brings significant revenue to the Russian Federation, such as asphalt, bitumen, different rubber products.
Most products subject to import bans have been granted a transitional period of three months, while synthetic rubber products may be imported into the European Union until 30 June 2024.
Find more information about the new sanctions in the Council Regulation (EU) 2023/427.
Customs procedures for goods brought into the European Union before sanctions
In order to ensure legal certainty regarding the treatment of imports, the 10th package lays down rules for the release by customs authorities of goods physically located in the Union and already presented to customs authorities in cases where sanctions apply to those goods. This possibility applies regardless of the procedure applied to the goods after presentation to customs (transit, inward processing, release for free circulation, etc.) or the procedural steps and formalities required to release the goods according to the Union Customs Code.
The change concerns Union businesses that brought goods into the Union in good faith at a time when they were not yet subject to any import restrictions, including when their imports were still allowed during the transition period. When declaring such goods, the release of the goods and related payments (prohibition of acquiring the goods!) must be in accordance with the provisions and objectives of the restrictive measures of the Union.
When declaring such goods, additional code Y859 is used and information about the time of presentation of the goods and payment is made available to the customs. If the delivery of goods to the Union was subject to a transition period and contractual derogations, the customs declaration must be accompanied by contracts that must meet the requirements of the legislation (e.g. a contract concluded a certain time before the end of the transition period).
Example
On the basis of Art. 3i of the Regulation 833/14, it was allowed to deliver goods A to the Union until 10.07.22, provided that the contract on the basis of which the goods were brought to the Union was concluded before 10.04.22. The goods reached the Union on 09.06.22 and the contract was concluded on 03.2022. The goods were placed in a customs warehouse and remained there after 10.07.22. Such goods may be declared for the next customs procedure.
- On 16 December 2022, the European Union adopted a new, 9th package of sanctions. More information on the new sanctions can be found in Council Regulation (EU) 2022/2474.
- On 6 October 2022, the European Union adopted a new, 8th package of sanctions. The package includes an export ban on, inter alia, chemicals, dual-use goods, high-tech, aviation equipment, machinery, weapons and parts thereof, which have not yet been sanctioned.
The list of import bans will also be extended (addition to Annex XXI).
More information on the new sanctions can be found in Council Regulation (EU) 2022/1904.
The necessary changes have been made to customs information systems. -
Council of Europe’s sixth package of additional sanctions
With regard to the adoption of the sixth package, please be informed that in order to make use of the exceptions referred to in Article 3 m (3)(a) and (b) of the Regulation, companies had to inform the Ministry of Foreign Affairs about the long-term contracts concluded before 4 June.
Short-term contracts involving one-off deliveries should be submitted to the Estonian Tax and Customs Board in the course of customs formalities, after which it will be ensured that the European Commission is notified of such contracts.
On 3 August, the EU Council decided to amend restrictive measures in view of the situation in Belarus and the country’s involvement in Russia’s aggression against Ukraine
The amendment prohibits the sale, supply, transfer or export of firearms, their parts and essential components and ammunition to Belarus.
Lisaks laiendatakse muudatusega kahesuguse kasutusega ning kõrgtehnoloogiliste kaupade ja kõrgtehnoloogia ekspordikeeldu ning kehtestatakse täiendavad ekspordipiirangud kaupadele, mis võivad aidata kaasa Valgevene sõjalise ja tehnoloogilise suutlikkuse tugevdamisele või tema kaitse- ja julgeolekusektori arengule, eelkõige kaupadele, mida Venemaa on kasutanud Ukraina-vastases agressioonisõjas.
In addition, the amendment extends the export ban on dual-use and advanced goods and technologies and imposes additional export restrictions on goods that could contribute to strengthening Belarus’s military and technological capabilities or to the development of its defence and security sector, in particular to goods items which have been used by Russia for its war of aggression against Ukraine.
It also introduces an export ban on goods and technology suitable for use in aviation and space industries, including engines and parts of both manned and unmanned aircraft, to Belarus.
In order for the amendment to enter into force, the Council adopted Decision (CFSP) 2023/1601 amending Decision 2012/642/CFSP and Regulation (EU) 2023/1594 amending Regulation (EC) No 765/2006.
The amendment entered into force on 5 August.
- Certain goods originating in and coming from Belarus are prohibited — in general terms, the transport (import, export, transit) of fertilisers, tobacco-related equipment/devices (including filters, paper, etc.) and petroleum products is prohibited.
- Imports of wood, cement, iron, steel and rubber products from Belarus are prohibited. The same restriction applies to the above-mentioned goods originating in Belarus when imported from other countries (e.g. Russia).
Please refer to Regulation 2022/355 for details. - It is prohibited to move dual-use goods to Belarus under export or other customs procedures.
- On 8 April 2022, the Council of the European Union adopted Regulations (EU) 2022/576 and 2022/577, under which road transport undertakings established in the Russian Federation and Belarus are prohibited from transporting goods in the territory of the Union.
- Goods shipped from Ukraine’s Donetsk and Luhansk Oblasts are prohibited and it is prohibited to send goods to Donetsk and Luhansk Oblasts. Sanctions are imposed on all goods.
- Imports of goods from Russia are prohibited if the true origin of these goods is Donetsk or Luhansk Oblast.
On 20 July 2023, the Council of the EU established a new framework for restrictive measures in view of Iran's military support of Russia's war of aggression against Ukraine.
The aim of the sanctions regime is to limit Iran’s military support of Russia’s war of aggression against Ukraine through its state-sponsored programme for the development and production of Unmanned Aerial Vehicles (UAVs). The sanctions regime prohibits the export from the EU to Iran of components used for the development and production of UAVs. It also prohibits to sell and transfer intellectual property rights and trade secrets relating to prohibited goods.
The list of prohibited goods is set out in Annex II to the Regulation.
In addition, travel restrictions and an asset freeze are imposed on persons and entities responsible for, supporting or associated with the Iranian UAV programme.
The list of sanctioned persons is set out in Annex III to the Regulation, but no names have been added yet.
In order to impose the restrictive measures Council Decision (CFSP) 2023/1532 and Council Regulation (EU) 2023/1529 were adopted.
The sanctions regime entered into force on 26 July 2023.
Declarants, customs agents, principals and other actors in the supply chain have a duty of care to comply with sanctions. Infringements are processed in the course of criminal proceedings.
Sanctions apply to certain persons and citizens of Russia and their assets (information on sanctions is available in the Official Journal of the European Union (Council Regulation (EU) No 269/2014 and its amendments)). With the 13th EU sanctions package (Council Regulation (EU) 2024/745), 106 persons and 88 entities are added to the list established in Council Regulation (EU) No 269/2014 and it now includes 1752 persons and 425 entities (total 2177).
More information from the web page of the Financial Intelligence Unit.
Restrictions provided for in Article 2 of Council Regulation (EU) No 269/2014 will be applied to companies belonging to the Uralchem group
According to Article 2 of Council Regulation (EU) No 269/2014, the economic resources under the control of the subject of the sanction must be frozen and must not be made available to the person. In connection with the above, transactions of companies associated with the Uralchem group, including import and transit through Estonia, are prohibited.
More information from the web site of the Financial Intelligence Unit.
If the goods are subject to inspection, please provide the following information:
- all documents
- commodity code and description
- consignee/consignor
- technical documentation, description and specification of goods
- confirmation from the end-user that he is the final recipient of the goods and for which the product is used (e.g. an intermediary or customs warehouse is not the final recipient)
- in the case of EU goods, a confirmation from the manufacturer’s Member State that they are aware that the goods are allowed to be shipped to Russia. The confirmation must be provided by:
- the competent authority which issues the authorisations for strategic goods, and
- the manufacturer stating that he or she is aware that the goods are not dual-use goods and he or she is aware that the final consignee of the goods is in Russia or Belarus.
In addition, please note that the competent authority for imposing sanctions is the Ministry of Foreign Affairs, which makes it difficult to obtain the necessary answers on weekends. Therefore, we recommend not to plan export of goods for the weekend.
When the exporter of goods is a person of another Member State, the relevant authority of the Member State concerned will also be contacted regarding the technical documentation and specifications of the goods, which means that it takes a considerable amount of time to check such exports. Such goods will not be allowed to leave the customs office of exit until it is established that the goods are not subject to sanctions.
Please take into account that customs clearance and consultation takes more time than usual.
If you need consultation, please note that every detail is important and can influence and change the content of the consultation.
On 18 December 2023, the Council of the EU adopted the 12th package of sanctions against Russia, which specifies, among other things, options for the entry of vehicles into the EU.
The 12th package allows motor vehicles with diplomatic registration plates to enter the European Union (EU) if the vehicles are 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.
The competent authorities are given the possibility, under such conditions as they deem appropriate, to authorise the entry into the EU of a vehicle which is not intended for sale and which belongs to a citizen of a Member State or an immediate family member who is resident in Russia and is driving the vehicle into the Union for strict personal use. This means that each Member State, through the competent authorities, is left the possibility to authorise or prohibit the entry into the EU of such vehicles. Since 13 September 2023, the competent authorities of Estonia have prohibited vehicles with registration plates of the Russian Federation from entering the EU. The same practice will continue. This means that vehicles with registration plates of the Russian Federation are not allowed to enter through Estonian border crossing points regardless of the grounds for the owner’s or user’s stay in Estonia or the EU.
The 12th package made it legal to register in a Member State motor vehicles with registration plates of the Russian Federation already located in the territory of the EU. Registration in the EU will be allowed for all vehicles which entered the territory of the Union before and including 19 December 2023. See more information in the Q&A.
Means of transport with registration plates of the Russian Federation will continue to be allowed to leave Estonia by crossing the external border or to cross the internal borders of the EU.
All customs declarations submitted for the purpose of declaring vehicles will be processed case by case. Persons who want to declare their vehicles to customs are advised to check beforehand whether it is possible to register the vehicles in Estonia. Otherwise it can happen that you pay customs duties, but the vehicles cannot be registered in the Estonian traffic register.
1. Can you come to Estonia from Finland, Sweden or, for example, Latvia with a vehicle with Russian registration plates?
Estonia does not prevent the movement of vehicles with Russian registration plates within the EU. Latvia has announced that it will allow vehicles with Russian license plates to move in its territory only to travel through the country. A vehicle registered in Russia can pass through the territory of Latvia only once. Before entering the country, persons must use e-services to provide the Latvian Road Traffic Safety Directorate with information on the vehicle, the driver and the period during which the vehicle is participating in traffic in Latvia. This time must not exceed 24 hours.
ERR news: "Läti keelab Venemaal registreeritud sõidukid" (Latvia bans vehicles registered in Russia)
2. Is it possible to go from Estonia to Finland, Sweden or Latvia with a vehicle with Russian registration plates?
Estonia does not prevent the movement of vehicles with Russian registration plates within the EU. Latvia has announced that it will allow vehicles with Russian license plates to move in its territory only to travel through the country. A vehicle registered in Russia can pass through the territory of Latvia only once. Before entering the country, persons must use e-services to provide the Latvian Road Traffic Safety Directorate with information on the vehicle, the driver and the period during which the vehicle is participating in traffic in Latvia. This time must not exceed 24 hours.
ERR news: "Läti keelab Venemaal registreeritud sõidukid" (Latvia bans vehicles registered in Russia)
3. Which means of transport are subject to sanctions? Passenger cars, buses, trucks, motorcycles, etc.?
B and C category vehicles with Russian registration plates are prohibited from entering the European Union. The entry of vehicles with Russian transit numbers is also prohibited.
Buses with more than 10 seats (including 1+9), and motorcycles are permitted.
The existence of regular service authorisations for the carriage of passengers by bus is not decisive, the number of seats is important.
4. Are ambulances or other special purpose vehicles with registration plates of the Russian Federation allowed to enter the EU?
Ambulances and other special purpose vehicles may continue to cross the border between the European Union and the Russian Federation. In the case of border crossing of special purpose vehicles, the purpose of the specific journey is checked.
5. What does it mean to declare for free circulation?
“Declaration for free circulation” means the lodging of a customs declaration for free circulation with payment of duties for the vehicle. A person who has a permanent residence is in the EU and who transports a vehicle from a third country to the EU must declare the vehicle for free circulation immediately after crossing the border, pay duties and register the vehicles with the Transport Administration. If a third country person entered the EU temporarily, but became a person of the EU by obtaining a residence permit or changing his or her residence, the person must immediately declare the vehicle for free circulation. The vehicle must be registered in accordance with the Road Traffic Act.
6. Do you always have to pay taxes when declaring something for free circulation?
As a general principle, a person is required to pay customs duties and VAT. Persons who meet the conditions of a settler will be able to apply for exemption. The customs duty rate for passenger cars is 10% of the customs value of the goods and VAT must also be paid.
7. Is it possible to pay the duties and taxes in instalments?
Yes, please read more about it on our web page “Payment of tax liabilities in instalments”'.
8. What to do with a vehicle that you do not want to declare for free circulation?
Such vehicles will have to be returned to Russia.
9. What to do if the vehicle belongs to a Russian person who is not a permanent resident in the EU?
It is not possible to declare or register this vehicle and we recommend returning it to Russia.
10. Who is allowed to transport vehicles in the register of the Russian Federation to the EU?
Only vehicles with diplomatic number plates, motorcycles, buses with more than 10 seats and special vehicles (e.g. ambulance providing assistance) are allowed to cross the border. No other exceptions for persons have been introduced.
11. What to do with a vehicle that is intended to be declared for free circulation and entered in the Traffic Register?
Vehicles which have been transported to Estonia before 15 December 2023 may be declared for free circulation under the following conditions:
- the owner of the vehicle is a person of the EU (EU citizen or a person holding an Estonian residence permit)
- the vehicle must be located in Estonia
- the person presents to the customs authorities a document proving the ownership of the vehicle
- the transfer of ownership took place before 15 December 2023
- the person has the data necessary for the completion of the customs declaration (including the customs value)
The person submits the customs declaration to the Estonian Tax and Customs Board and pays the necessary taxes. The person is then obliged to register the vehicle not later than within 5 days. We recommend the person to first make sure that the vehicle meets the technical requirements of the EU.
We recommend using the assistance of customs agencies to submit the customs declaration.
Instructions on how to fill in a customs declaration (in Estonian)
NB! If the goods should have been declared on first entry, the customs authorities have the right to demand interest in addition to customs duties.
12. What to pay attention to when filling in a customs declaration?
- Customs value — indicate the price actually paid for the vehicle or the price that should have been paid had the vehicle been purchased (e.g. if it was a gifts). NB! The customs authorities have the right to determine the customs value of the vehicle if doubts arise as to the declared value.
- Enter the additional codes Y859 and Y920.
- Select submitting a declaration retrospectively and indicate the date of arrival in the EU as the date of presentation of goods or, if the arrival in the EU took place before 1 July 2021, indicate the 1 July 2021 as the date.
- Commodity code 8703.
It is prohibited to export to Russian natural or legal persons, entities or bodies goods that may contribute to enhancing Russia’s industrial capacity. A full list of commodity codes and names can be found in Council Regulation (EU) No 833/2014 and its amendments (we recommend using a combination of the consolidated version and the regulations related to the most recently adopted package for searching).
The vast majority of export bans are regulated in the articles of Council Regulation (EU) No 833/2014:
- Article 2
dual-use goods - Article 2a, annex VII
goods for military use - Article 2aa
weapons - Article 3, annex II
technology - Article 3b
technology suited for oil and natural gas industries - Article 3c, annex XI
aviation and space industry
- Article 3f, annex XVI
marine - Article 3h, annex XVIII
luxury goods — goods the value of which exceeds 300 euros per item The restriction does not apply to personal items, e.g. smartphones for personal use, expensive handbags, clothing, etc. - Article 3k, annex XXIII
goods which contribute to the enhancement of Russian industrial capacities - Article 5i
euro banknotes (EUR) and EU Member States’ banknotes (HRK, RON, BGN, HUF, CZK, PLN, SEK, DKK). As an exception, the export of these banknotes is permitted for the personal use of a passenger and his or her close relatives travelling with him or her during the journey.
For more information, please refer to Council Regulation (EU) No 833/2014 and its amendments.
In addition to previous bans, EU sanctions prohibit to take to Russia chemicals, dual-use goods, cutting-edge technology, aviation equipment, machinery, weapons and parts thereof, goods related to oil extraction and exploration (pipes, drilling equipment, pumps, etc.). All goods in CN Chapter 88 (aviation), as well as jet fuel and additives are prohibited. Maritime navigation goods and technology, optical articles and equipment, CN headings 8526, 8529, 9014 are prohibited.
The export of luxury goods to Russia is prohibited if their value exceeds 300 euros per item.
It is prohibited to directly or indirectly purchase, import or transfer crude oil and petroleum products listed in Annex XXV if they originate in Russia or are exported from Russia. It is prohibited to directly or indirectly provide technical assistance, brokering services, financing or financial assistance or any other services related to the aforementioned prohibition. A full list of commodity codes and names can be found in Council Regulation (EU) No 833/2014 and its amendments (we recommend using a combination of the consolidated version and the regulations related to the most recently adopted package for searching).
The vast majority of fuel bans are regulated in the articles of Council Regulation (EU) No 833/2014:
- Article 3m, Annex XXV
crude oil and petroleum products, CN headings 2709 and 2710 - Article 3n
services related to fuel - Article 3i, Annex XXI
coal
More specifically
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The European Council has adopted amendments to Regulation 833/2014, under which different services may be offered when transporting petroleum products (2709) if the established price ceiling of 60€/barrel has been adhered to. This means that if the price of 2709 petroleum products is below the price cap, it is allowed to provide various services to tankers transporting 2709 petroleum products.
Other clarifications and specifications have been introduced in the Regulations:
Council Regulation (EU) 2022/2367
Commission Implementing Regulation (EU) 2022/2368 -
The Government of the Republic imposed a sanction opens in a new tab prohibiting the purchase, import and transfer of crude oil and petroleum products classified under heading 2710 from the Russian Federation. The Regulation will enter into force on 5 December 2022.
Prohibitions on fuel - The Estonian Government has adopted the Regulation No 93 (29 September 2022) establishing a prohibition on the purchase and import of natural gas and liquefied natural gas from the Russian Federation. The Regulation will enter into force on 31 December 2022.
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Council of Europe’s sixth package of additional sanctions
With regard to the adoption of the sixth package, please be informed that in order to make use of the exceptions referred to in Article 3 m (3)(a) and (b) of the Regulation, companies had to inform the Ministry of Foreign Affairs about the long-term contracts concluded before 4 June.
Short-term contracts involving one-off deliveries should be submitted to the Estonian Tax and Customs Board in the course of customs formalities, after which it will be ensured that the European Commission is notified of such contracts.
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Council Regulation (EU) 2022/879 amends Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine. The Regulation prohibits, among other things, the import of Russian crude oil and refined petroleum products (transition period) transported by vessels. It is forbidden to provide services necessary for the transport of Russian oil (transition period).
In addition, the sixth package has supplemented the lists of sanctioned persons (the lists of sanctioned banks have also been supplemented). For further information, please consult Regulation (EU) No 2022/879 and the Official Journal of the European Union.
- It is prohibited to import coal and other solid fossil fuels originating in or exported from Russia. The commodity codes and names can be found in Annex XXII (EU) 2022/576.
Further guidance on import of steel products has been issued (2 Oct 2023) by the European Commission (on the implementation of Article 3g(1)(d) of Council Regulation (EU) 833/2014). Therefore, we are publishing new guidelines.
- If the goods specified in Annex XVII to Council Regulation 833/2014 have been transported into the EU and presented to customs before 30 September 2023, sanctions shall not apply and a declaration shall refer to the code Y859 (Article 12e).
- From 30 September 2023 it is prohibited to transport into the EU iron and steel products produced in a third country incorporating iron and steel inputs originating in Russia. The prohibition applies to iron and steel products listed in Annex XVII to the Regulation (tariff headings 7206 to 7229 and Chapter 73 of the Combined Nomenclature).
- For goods which have entered the EU after 30 September 2023, documentation must be provided to prove the origin of inputs. Declarations must contain a reference to the additional code Y824 (Article 3g). Documents proving the absence of Russian inputs in a product must be presented to customs as customs declaration’s supporting documents certifying the origin of the inputs, including documents proving non-preferential origin. The requirement to submit documents of origin has been made public and applies as of 23 June 2023 from the publication of the XI package.
With regard to the applicable prohibition, as of 30 September 2023, importers of such goods have to submit to the Tax and Customs Board evidence that Russian iron and steel have not been used for the processing of iron and steel products produced in a third country.
To prove the origin of iron and steel, please provide:
- A mill test certificate (MTC) or certificates, if all information cannot be summarised in one single MTC.
The document must contain the following: the name of the country where iron and steel melting took place and a six-digit commodity code, as well as the name of the country and factory where the processing operation (for example rolling, welding, piercing, etc.) was carried out.
- If an MTC has not been issued, the following documents can be used as evidence of the country of origin: invoices, delivery notes, supplier’s declarations, product descriptions.
Documents proving the country of origin must be declared for all import procedures, including inward processing and storage. To declare documents in the import declarations system, the supporting document code Y824 must be used and files uploaded.
Please consult the frequently asked questions on the website of the European Commission as well.
It is prohibited to import goods originating in or exported from Russia, the sale of which generates significant revenue for Russia. A full list of commodity codes and names can be found in Council Regulation (EU) No 833/2014 and its amendments (we recommend using a combination of the consolidated version and and the regulations related to the most recently adopted package for searching).
The vast majority of import bans are regulated in the articles of Council Regulation (EU) No 833/2014:
- Article 3g, annex XVII
iron and steel products - Article 3i, annex XXI
goods which generate significant revenue for Russia. - Article 3o, annex XXVI, XXVII
precious metals and articles thereof
It is prohibited to import goods from Russia if the real origin of these goods is the Donetsk or Luhansk oblast.
From 16 October 2023, ETCB intensifies customs controls on exports subject to sanctions. Additional control requirements are stricter in particular for goods shipped to third countries via Russia and/or Belarus.
The aim of the customs controls is to prevent possible circumvention of sanctions against Russia and Belarus.
For this purpose, the ETCB asks (based on Article 15 of the Union Customs Code and § 61 of the Customs Act) for the following evidence from exporters:
- Evidence that no sale or change of ownership of the goods has been planned after the goods have left the territory of the EU.
- Evidence that the transport of sanctioned goods through the territory of Russia or Belarus is only part of the route to the destination in a third country.
- Evidence that in the course of transport of the sanctioned goods through the territory of Russia and/or Belarus, only the operations necessary for the transport of goods to the place of destination will be carried out. It should be noted that transactions with the goods, including processing and storage, are prohibited.
- A detailed description of the goods declared, including markings, which make it possible to verify that the goods have been declared for export correctly and are not included in the list of strategic goods (dual-use items or military goods).
- Evidence that the exporter of the sanctioned goods holds information on the end-user and end-use of the goods in a third country.
Evidence must be submitted at the request of the customs authorities within a reasonable time upon declaring the goods for export and upon the goods leaving the territory of the EU. We recommend that economic operators add the required evidence as supporting documents to the customs declaration already at the moment of declaration.
The following documents are taken into account as evidence:
- Purchase and sale contracts, payment information/confirmation;
- Transport contracts covering all transport operations to the destination, payment information/confirmation;
- Consignor’s confirmation on the final consignee, consignee’s activities and end-use;
- Final consignee’s confirmation that the goods are not resold to Russia and/or Belarus.
- Product specifications and manufacturer’s declaration that the goods are not included in the list of strategic goods (in case of suspicion that they are strategic goods).
All actors in the supply chain transporting sanctioned goods are obliged to carry out checks and take risk mitigation measures to prevent sanctioned goods from entering Russia or Belarus for being used there. In case of suspicion, economic operators must also be prepared to explain to the customs authorities the measures taken in respect of a particular consignment.
Please note that export declarations can be lodged in Estonia only in the cases defined in Article 221 of the UCC implementing rules. In other cases, the goods will be returned to the Member State of the exporter.
In the absence of such evidence, the customs authorities may prohibit the export/exit of goods.
The movement of dual-use goods to other third countries through the territory of Russia is prohibited.
In the case of other sensitive goods the country of destination of which is a third country other than Russia, the declarant must submit all documents proving the delivery of the goods to the country of destination.
It is also necessary to provide evidence that these goods will not be transferred to Russia at a later stage. In case of doubt, customs authorities will not authorise the export of the goods. Declarants, customs agents, principals and other actors in the supply chain have a duty of care to comply with sanctions.
Infringements are processed in the course of criminal proceedings.
From 4 June 2022 to 5 June 2023, trade-liberalisation measures are applied to goods originating in Ukraine under the EU-Ukraine Association Agreement
The regulation concerns temporary trade-liberalisation measures supplementing trade concessions applicable to Ukrainian products under the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part (OJ 2022/L152).
Article 1
Trade-liberalisation measures
1. The following preferential arrangements are introduced:
a) the preferential customs duties on importation into the Union of certain industrial products originating in Ukraine that are subject to a seven-year phase-out in accordance with Annex I-A to the Association Agreement shall be set to zero;
b) the application of the entry price system shall be suspended for those products to which it applies as specified in Annex I-A to the Association Agreement. No customs duties shall apply to imports of those products;
c) all the tariff-rate quotas established under Annex I-A to the Association Agreement shall be suspended and the products covered by those quotas shall be admitted for importation into the Union from Ukraine without any customs duties.
2. By way of derogation from Article 14(1), first subparagraph, of Regulation (EU) 2016/1036, anti-dumping duties on imports originating in Ukraine made during the application of the Regulation (EU) 2022/870 shall not be collected at any point in time, including after the expiry of the Regulation (EU) 2022/870.
3. The application of Regulation (EU) 2015/478 shall be temporarily suspended with regard to imports originating in Ukraine Määruse kohaldamine Ukrainast pärit impordi suhtes peatatakse ajutiselt.
Article 2
Conditions for entitlement to the preferential arrangements
The preferential arrangements provided for in Article 1(1), points (a), (b) and (c), shall be subject to the following conditions:
a) compliance with the rules of origin of products and the procedures related thereto as provided for in the Association Agreement;
b) Ukraine’s abstention from introducing new duties or charges having equivalent effect and new quantitative restrictions or measures having equivalent effect for imports originating in the Union, from increasing existing levels of duties or charges or from introducing any other restrictions, including discriminatory internal administrative measures, unless clearly justified in the war context; and
c) Ukraine’s respect for democratic principles, human rights and fundamental freedoms and respect for the principle of the rule of law as well as continued and sustained efforts with regard to the fight against corruption and illegal activities provided for in Articles 2, 3 and 22 of the Association Agreement.
Article 7
Transitory provision
The preferential arrangements referred to in Article 1(1), points (a), (b) and (c), shall apply to products which, on 4 June 2022, are either in transit from Ukraine to the Union or under customs control in the Union, subject to the making of a claim to that effect to the responsible customs authorities of the Union within six months of that date.
Please note that if a means of transport arrives in Estonia or leaves Estonia by sea, the obligation to carry out customs formalities applies to goods entering or leaving Estonia. In addition, in order to ensure the implementation of sanctions imposed by the EU in connection with the Russian military aggression in Ukraine, customs will carry out controls on goods during loading, unloading and transhipment. If the goods are not unloaded during a port call, the customs authorities have the right to verify the purpose of the transport of the goods on board and, if necessary, to require the goods to be unloaded for the purpose of carrying out an inspection. In accordance with Article 127(2) of the Union Customs Code, an entry summary declaration must also be lodged for means of transport and goods passing through territorial waters in case of a stop in the customs territory (the requirement does not apply upon entry into territorial waters for the purpose of providing supplies only).
The purpose of the inspections is to prevent any violations of sanctions.
For further questions on the application, validity and exact content of sanctions, please contact the Strategic Goods Commission ([email protected]).
On 17 April 2023, the European Commission adopted Decision (EU) 2023/829 extending the exemption from import duties and VAT.
Oral declaration for export is not allowed in cases where the goods to be declared are subject to prohibitions or restrictions or where there are specific requirements for the declaration of goods (e.g. licences). Examples include the declaration of fuel, for which a usual customs declaration has to be lodged.
In the case of humanitarian aid consignments dispatched from third countries (including consignments in temporary storage, customs warehouses, free zones), the following should be taken into account:
- If the aid consignments are intended for delivery to the territory of Ukraine, they can be moved to the EU under the oral declaration for temporary admission procedure (Article 136(1)(I) of the Union Customs Code delegated regulation). A supporting document for an oral customs declaration must be presented to customs authorities for the purpose of placing the goods under temporary admission. The re-export of goods temporarily admitted into the EU takes place orally in the country where the goods leave for Ukraine. Such movement of goods is exempt from guarantee requirement (under Article 81(a) of the the Union Customs Code delegated regulation). Write-off from stock records must be recorded using the above (import) supporting document form.
- As an alternative to the above, the usual declaration for re-export and transit of goods is possible if the person does not have clear information that the goods will be delivered to Ukraine and that the exit of the goods from the EU is certain.
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In case of declaration for transit, the service of the holder of the transit procedure (principal) must be used. The holder of the transit procedure guarantees the exit of the goods from the EU under the transit procedure. Under the transit (T1) guarantee, the goods move from the point of departure to the customs office of exit of the EU, where the exit of the goods is recorded and the guarantee is released.
Contact details of customs agencies and holders of transit procedures that provide the service can be found on our website.
Holders of the transit procedure
- If aid consignments from third countries are for use in a Member State at the EU border, i.e. the goods do not leave the EU, they are declared orally on entry into the EU as non-commercial consignments in accordance with Article 135(1)(a) of the Union Customs Code delegated regulation and are delivered to the place of destination. This is the case even when the person who declares is not a private person but, for example, an aid organisation which dispatches goods from a third country and declares it in Estonia.
N.B. The aid consignment must meet the conditions for exemption from customs duty. In order to apply for exemption from customs duty, please send a written application and all supporting documents to [email protected]. The duty exemption will be recorded in writing by customs authorities.
N.B. This is a temporary solution until the EU decision on the customs duty exemption.
Aid organisations as well as other companies that have organised donations (e.g. diapers, clothes, blankets, etc.) to assist the Ukrainian people are exempted from declaring goods for export by means of a written export declaration. The goods are deemed to be declared orally in the Member State where the goods leave the EU for Ukraine under Article 137(1)(a) of the Union Customs Code delegated regulation.
The Polish customs authorities have announced that consignments must be declared for export in writing. The commodity codes 9919000050 (goods for charitable or philanthropic organisations) or 9919000060 (goods for the benefit of disaster victims) may be used on the export declaration of goods and the declaration must be accompanied by a list of goods allowing the identification of goods if necessary.
EU goods intended for use in the EU (e.g. at the Polish border) are not subject to customs procedures.
The Polish customs authorities have forwarded a recommendation to coordinate the delivery of humanitarian aid through the Ministry of Foreign Affairs.
Information on coordination can be found on the English-language website of the Polish Government. On this page you will find an application form and information for anyone who wishes to provide aid to Ukraine. In this case, the coordination of customs formalities (export) will take place within this network
Persons who wish to provide assistance without central coordination (i.e. not through the Ministry of Foreign Affairs) must take into account the following customs formalities:
Union goods
- Oral declaration for export if the value of the goods does not exceed 1000 euros and the goods must be presented at the customs office of exit. No electronic or paper-based declaration is required.
- Electronic customs declaration to be lodged at the customs office of export (i.e. at the customs office in Estonia). The declaration may contain a single goods item with a commodity code of the goods with the highest value.
- Simplified customs procedure on the basis of a form available on the English-language website of the Polish Government.
NB! The export based on the form can take place only through the Dorohusk and Korczowa border crossing points. The border crossing point will be immediately informed of the completion of the form. When using this option, there are also specific requirements for the labelling of the means of transport. The use of the form is permitted regardless of whether the transport starts from Poland or from another Member States. If a person can not sign the form electronically, he or she will be asked to contact the charities or authorities in Poland, which can complete the form on his or her behalf.
Non-Union goods
The Polish customs authorities expect non-Union goods to arrive at the border under the transit (T1) procedure. However, if necessary, the simplified temporary admission procedure initiated in another Member State will also be accepted and the goods will be able to leave Poland for Ukraine. For customs operations, it is recommended to contact the nearest customs office in advance.
NB! The simplified form for Union goods does not apply to non-Union goods.
Under Article 251 of the Union Customs Code, as a general rule, goods may remain under the temporary admission procedure for a maximum period of 24 months (special cases are set out in Chapter 4 of the Commission Delegated Regulation (EU) 2015/2446 in Section 1 “Temporary admission”). This means that goods may be placed under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder for a maximum period of 24 months. This is also the case where the procedure was discharged by placing the goods under another special procedure and the temporary admission procedure was subsequently applied again.
Where, in exceptional circumstances, the authorised use cannot be achieved within the period laid down, the customs authorities may grant an extension, of reasonable duration of that period, upon justified application by the holder of the authorisation.
Goods may be placed under the temporary admission procedure for a period of ten years. This means that goods may remain under the temporary admission procedure for up to 10 years, but not for the same purpose or under the responsibility of the same authorisation holder.
Live animals, food products, goods subject to veterinary or phytosanitary control, feed and products of animal origin must be certified by the country of origin and are subject to controls in accordance with Ukrainian legislation.
The original certificates of the countries of origin are checked at the border inspection posts of Ukraine, together with the transport documents.
In order to speed up customs formalities at the border inspection posts in Ukraine, we kindly ask all exporters of goods subject to plant health and veterinary checks to apply for the necessary certificates from the Agriculture and Food Board and submit the necessary original certificates with transport documents at the Ukrainian border.
Export requirements and contact details can be found on the website of the Agriculture and Food Board pta.agri.ee.
The regulation concerns temporary trade-liberalisation measures supplementing trade concessions applicable to Ukrainian products under the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part (OJ 2022/L152).
Article 1
Trade-liberalisation measures
1. The following preferential arrangements are introduced:
a) the preferential customs duties on importation into the Union of certain industrial products originating in Ukraine that are subject to a seven-year phase-out in accordance with Annex I-A to the Association Agreement shall be set to zero;
b) the application of the entry price system shall be suspended for those products to which it applies as specified in Annex I-A to the Association Agreement. No customs duties shall apply to imports of those products;
c) all the tariff-rate quotas established under Annex I-A to the Association Agreement shall be suspended and the products covered by those quotas shall be admitted for importation into the Union from Ukraine without any customs duties.
2. By way of derogation from Article 14(1), first subparagraph, of Regulation (EU) 2016/1036, anti-dumping duties on imports originating in Ukraine made during the application of the Regulation (EU) 2022/870 shall not be collected at any point in time, including after the expiry of the Regulation (EU) 2022/870.
3. The application of Regulation (EU) 2015/478 shall be temporarily suspended with regard to imports originating in Ukraine Määruse kohaldamine Ukrainast pärit impordi suhtes peatatakse ajutiselt.
Article 2
Conditions for entitlement to the preferential arrangements
The preferential arrangements provided for in Article 1(1), points (a), (b) and (c), shall be subject to the following conditions:
a) compliance with the rules of origin of products and the procedures related thereto as provided for in the Association Agreement;
b) Ukraine’s abstention from introducing new duties or charges having equivalent effect and new quantitative restrictions or measures having equivalent effect for imports originating in the Union, from increasing existing levels of duties or charges or from introducing any other restrictions, including discriminatory internal administrative measures, unless clearly justified in the war context; and
c) Ukraine’s respect for democratic principles, human rights and fundamental freedoms and respect for the principle of the rule of law as well as continued and sustained efforts with regard to the fight against corruption and illegal activities provided for in Articles 2, 3 and 22 of the Association Agreement.
Article 7
Transitory provision
The preferential arrangements referred to in Article 1(1), points (a), (b) and (c), shall apply to products which, on 4 June 2022, are either in transit from Ukraine to the Union or under customs control in the Union, subject to the making of a claim to that effect to the responsible customs authorities of the Union within six months of that date.
1. Is it allowed to import into the European Union goods that have the origin of another country, but which have been exported from Russia?
It is prohibited to directly or indirectly buy, import or transfer goods originating from or exported from Russia listed in Annex XXI of Council Regulation No 833/2014. ETCB advises not to bring such goods to the European Union, which have been formalised for export from Russia.
2. Are there only descriptions of the dual-use goods but no commodity codes?
The lists of dual-use goods are without commodity codes. The lists contain descriptions and technical specifications of goods. Parameters can be found in the specifications of goods to check whether the goods are on the list of dual-use goods. The commodity code can be used to find initial information from the Estonian Master Tariff System (EMTS). It is indicated next to commodity codes in the EMTS, whether such a commodity code may also be included in the list of dual-use goods and may therefore require authorisation from the Strategic Goods Commission
3. How to search for sanctions in the EMTS?
Please check the application of sanctions from the EMTS. The EMTS also publishes information on whether a specific authorisation is required for the clearance of goods.
4.Can timber/wood products (chapter 44) be imported from Russia?
Imports of timber products from Russia are currently not prohibited. However, sanctions have been applied to Belarusian timber and timber coming from Belarus.
5. When goods (metal) coming from Kazakhstan transit through Russia, can such goods be brought into the EU?
There are no sanctions imposed on Kazakh goods, but upon their entry into the EU, a document certifying the Kazakh origin must be presented to customs authorities.
6. If the time limit for temporary storage is about to expire but the goods cannot be delivered to the destination originally planned due to military activities, what should be done?
If the time limit for temporary storage is about to expire but the goods cannot be delivered to the destination originally planned due to military activities, the goods must be placed under a customs warehousing procedure or another customs procedure. The UCC does not provide for an extension of the time limit for temporary storage.
7. How do the different sanctions affect customs clearance?
The declarant must verify that the goods indicated in customs documents or customs declarations relating to entry/exit are not subject to sanctions. This means that already before customs operations are carried out, it is necessary to check that the export or import of these goods is not prohibited under the EU legislation. Economic operators must also take into account that in addition to goods, sanctions are also imposed on certain individuals and companies, so persons involved in supply chains have a duty of care to verify that the import/export/transit of goods or related transactions/services do not infringe sanctions imposed by the European Union and do not make assets or economic resources directly or indirectly available to listed persons (e.g. payments to a company whose direct beneficiary is a listed person but also situations where an intermediary company is controlled by that person). More detailed instructions for checking financial links.
8. Do the import or export bans also apply to packaging and containers?
Prohibitions apply to the goods declared. If the declared goods, which are not subject to sanctions, are packaged with material subject to sanctions, customs clearance of the goods is permitted. If packaging is to be exported/imported separately, it is treated as goods and, in case of being subject to sanctions, import/export is prohibited.
9. How to deal with non-EU goods in temporary storage destined for the conflict zone or destined to Russia/Belarus but the goods are subject to sanctions?
It is not possible to extend the time limit for temporary storage of goods and the goods must be placed under customs warehousing or another customs procedure. The time limit for temporary storage will not be extended. In cases where a customs debt may be incurred (e.g. it has become evident that the time limit has expired), terminal keepers must inform the customs authority that issued the authorisation in order to find a solution to the situation.
10. For how long period is it permitted to place horses rescued from Ukraine on temporary admission?
For horses, temporary admission with total relief from customs duty is possible for min 12 months (Articles 223 and 237 of the Commission Delegated Regulation (EU) 2015/2446; customs declaration procedure 53 additional code D08), which can be extended by a maximum of 24 months, but in the context of the war in Ukraine, there is a general approach that the customs authorities may extend the temporary admission of horses for a total of up to 10 years.
11. Do export sanctions apply to goods that have been under special procedure?
In the question of sanctions, re-export is treated in the same way as export. For example, it must be checked whether the goods that have been under a temporary admission procedure and are to be re-exported in order to discharge the procedure are subject to sanctions. Therefore, at the end of temporary admission, another customs-approved treatment or use (release for free circulation, customs warehousing, destruction) should be chosen.
12. How to assign units to luxury goods?
The quantity of units of goods is the quantity indicated on the export declaration on the basis of a supplementary unit (1802000000 or 6/2 or SAD field 41).
If there is no supplementary unit for the goods under the EMTS, the number of packages (1806004000 or 6/10 or SAD field 31) must be used to determine the quantity of the units of goods.
If the number of packages must be indicated, the number of packages immediately surrounding the goods, i.e. the number of packages for retail sale, must be indicated.
If the goods are unpackaged, the number of packages shall be the number of goods.
Examples
- Cardboard box with 6 bottles of wine if it is a retail package
- Bottle of wine if it is intended for sale as a separate bottle
Questions and answers on the end of the transition period for sanctions imposed on the Russian Federation on 10 July 2022
13. Do all goods have to exit within 10 July?
Yes, all goods must have left before 10 July at 23:59. This means that all export procedures (exit) must be discharged, transit operations must be completed at the border.
14. If a transit operation is started in Germany on 5 July and it will reach the Estonian border on 11 July, will the goods be allowed across the Estonian border to the Russian Federation?
No, the goods will be directed back to Germany with the same transit procedure.
15. Is it permitted to place goods subject to the export ban laid down in Council Regulation (EU) No 833/2014 that are located in a customs warehouse or storage in a free zone to a following exit procedure after 23:59 on 10 July?
Goods banned from export can be placed under an exit procedure from a customs warehouse or a free zone if the goods are destined for a place other than the Russian Federation. It should be taken into account that EU customs authorities will check the actual destination and purpose of the exit of the goods in such cases. Therefore, the creation of such new logistics chains must also take into account the additional time needed to control the new chains. Criminal liability is imposed for circumvention of sanctions
16. Is it permitted to place goods subject to the export ban laid down in Council Regulation (EU) No 833/2014 located in a customs warehouse or storage in a free zone to a following import procedure after 23:59 on 10 July?
Goods that are banned from being export are allowed to be placed under import procedures.
Information on the European Commission's website
Last updated: 05.04.2024