Consolidated text of sanctions imposed on Russia in connection with the war in Ukraine (as of 4 June 2022) concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine.Council Regulation (EC) No 765/2006
Consolidated text of the sanctions imposed on Belarus in connection with the war in Ukraine (as of 4 June 2022) concerning restrictive measures in view of the situation in Belarus and Belarus’ participation in Russia’s aggression against Ukraine.
This is a simplified and generalised summary, which is not legally binding and does not replace legislation.
Article 3o of Council Regulation (EU) 2022/1269 prohibits the purchase, import or transfer, directly or indirectly, of gold (unwrought or in semi-manufactured forms, or in powder form, including gold plated with platinum, as well as gold coins, gold jewellery, articles of goldsmiths’ wares) originating in or exported from Russia.
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.
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. The prohibition does apply to execution until 10 August 2022 of contracts concluded before 9 April 2022, or ancillary contracts necessary for the execution of such contracts.
- It is prohibited to import goods originating in or exported from Russia, the sale of which generates significant revenues for Russia, such as timber and timber products, furniture, fertilisers, etc. The full list of commodity codes and names can be found in Annex XXI to Council Regulation (EU) 2022/576.
- It is prohibited to export goods which could contribute in particular to the enhancement of Russian industrial capacities to any natural or legal person, entity or body in Russia. The commodity codes and names can be found in Annex XXII (EU) 2022/576.
- 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.
- Direct or indirect imports of iron and steel products from Russia are prohibited. The transport of these goods and other technical or financial services are also prohibited. Commodity codes and names can be found in Council Regulation (EU) 2022/428, Council Decision (CFSP) 2022/430 and Commission Implementing Regulation (EU) 2022/434.
- Imports of goods from Russia are prohibited if the true origin of these goods is Donetsk or Luhansk Oblast.
- Sanctions include certain persons and citizens of Russia and their assets (details of the sanctions are available in the Official Journal of the European Union, Council Regulation (EU) 2022/428, Council Decision (CFSP) 2022/327 and 2022/429).
- Russia is subject to export-oriented sanctions concerning dual-use items (approximately 600—700 CN). This includes restrictions on export to Russia of various petroleum extraction and exploration goods (pipes, drilling equipment, pumps, etc.). All goods in Chapter 88 of the CN (aviation), jet fuel and fuel additives are prohibited.
It is prohibited to sell, supply, transfer or export, directly or indirectly, maritime navigation goods and technology originating in or outside the Union to any natural or legal person, entity or body in Russia or for use in Russia or for the placing on board of a vessel flying the Russian flag.
- Exports of luxury goods to Russia have been banned. It is prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods to any natural or legal person, entity or body in Russia or for use in Russia. The prohibition applies to luxury goods insofar as their value exceeds 300 euros per item and optical articles and equipment of any value. Commodity codes and names can be found in (EU) 2022/428, Council Decision (CFSP) 2022/430 and (EU) 2022/576.
- 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.
- 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.
1. If the goods cannot be presented before 10.07, will they be allowed to cross the border into the EU after 10.07?
Goods listed in Annex XXI to Article 3i of Council Regulation (EU) 833/2014 will not be allowed to cross the border into the EU after 10 July at 23:59. Those goods which, although they wish to be imported but will not arrive in time, will be placed in a customs warehouse.
2. If the goods are cleared for a following transit procedure and are directed to a customs control corridor before 23:59 on 10 July, are the goods allowed to that procedure after 10.07 at 23:59, i.e. after the control corridor would normally be discharged?
If the customs control is not discharged before 00:00 on 11 July, the placing of the goods under the controlled import procedure will not be permitted, except for customs warehousing. Transport operations must be organised according to the working hours of the customs authorities, taking into account the fact that the sanctioned goods are placed under customs control during the transition period.
3. Is it prohibited for goods to enter the Union from 11 July at 00:00, or is import clearance also prohibited even though the goods have entered the Union earlier and it has not been possible to complete the customs formalities for customs working hours (e.g. drivers sleep or there are other circumstances)?
Transport operations must be organised according to the working hours of the customs authorities, taking into account the fact that the sanctioned goods are placed under customs control during the transition period.
4. What happens if a transit procedure for sanctioned goods cannot be discharged?
Criminal liability is imposed for circumvention of sanctions Tax proceedings are initiated with regard to tax evasion.
5. Example: goods subject to the import ban laid down in Council Regulation (EU) no 833/2014 coming from the Russian Federation and, for example, going to Moldova. Goods are placed under a transit procedure on the Estonian border on 3.07 and this truck will reach the Moldovan-Romanian border on 11.07. Will the truck be allowed to cross the border to Moldova? What about the goods? What happens to the transit procedure opened in Estonia?
If a similar case occurred in Estonia, the Estonian customs authorities would no longer allow such transits across the border, but would direct it back to the Russian Federation. Irrespective of the date of commencement of transport, the Estonian customs authorities will also check the goods when they are released for free circulation.
As sanctioned goods are not allowed to be transported through the EU, it may happen that the Romanian customs authorities will not allow goods from the Russian Federation to cross the border into Moldova and the transit procedure opened at the Estonian border will be redirected to the Estonian border to return to the Russian Federation. In this case, the transit procedure started in Estonia will be discharged at the border between Estonia and the Russian Federation.
How the Romanian customs authorities act in such situation must be asked from the Romanian customs authorities.
6. Example: goods subject to an import ban under Council Regulation (EU) No 833/2014 coming from the Russian Federation and going, for example, to Serbia, a candidate country for EU accession that has not imposed sanctions against the Russian Federation. How does it affect the transit procedure that Serbia has been granted the right to discharge transit procedures independently in the EU transit system NCTS?
It is irrelevant for operations taking place at the EU exit customs offices in the course of which the circumstances are checked. As sanctioned goods are not allowed to be transported through the EU, it may happen that the customs authorities at the customs office of exit from the EU will not allow goods from the Russian Federation to cross the border into Serbia and the transit procedure started at the Estonian border will be redirected to the Estonian border to return to the Russian Federation. In this case, the transit procedure started in Estonia will be discharged at the border between Estonia and the Russian Federation.
7. Can the goods subject to the import ban laid down in Council Regulation (EU) No 833/2014 be released for free circulation after 23:59 on 10 July?
No, they cannot. Release of such goods for free circulation as of 11.07 is not allowed. It is important to know that the same rule applies to goods in control corridors. It is therefore important that transport operations are organised according to the working hours of the customs authorities, bearing in mind that the sanctioned goods are placed under customs control during the transition period.
8. Is it permitted to place goods subject to the import ban laid down in Council Regulation (EU) No 833/2014 under customs warehousing or storage in a free zone after 23:59 on 10 July?
Yes, entry procedures (transit and temporary storage) started before 23:59 on 10 July can be discharged under customs warehousing or free zone storage procedure.
1. 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.
2. 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.
3. Is the transit of goods subject to an export ban through the Russian Federation allowed?
It is permitted under the general principle, but it should be borne in mind that EU customs 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
4. 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
5. 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.
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 movement of sanctioned goods through the customs territory of the European Union.
For further questions on the application, validity and exact content of sanctions, please contact the Strategic Goods Commission (email@example.com).
If the goods are subject to inspection, please provide the following information:
- all documents
- commodity code and description
- 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.
It is prohibited to export to Russia
In addition to previous prohibitions (see prohibited goods), the EU sanctions prohibit the transfer of the following goods to Russia.
- goods insofar as their value exceeds 300 euros per item
- electronic items for domestic use of a value exceeding 750 euros per item
- audio and video equipment of a value exceeding 1000 euros per item
- musical instruments of a value exceeding 1500 euros per item
- motorcycles and parts thereof, the value of which exceeds 5000 euros per item
- vehicles of a value exceeding 50 000 euros per item
The full list of goods can be found in Annex XVIII to Article 3h of Council Regulation 833/2014.
The restriction does not apply to personal items, e.g. a smartphone for personal use, valuable handbag, overwear, etc.
- live plants, plant cuttings, bulbs, etc.
- wood, plywood, paper, paperboard, wallpaper
- paints, varnishes, chemicals
- articles of plastic such as doors, windows, etc.
- many vehicles, machinery, equipment, building materials
The complete list of goods is set out in Annex XXIII to Council Regulation 833/2014.
the euro banknotes (EUR) and banknotes of the EU Member States (HRK, RON, BGN, HUF, CZK, PLN, SEK, DKK)
As an exception, the export of these banknotes is permitted for the personal use of a traveller and members of his or her immediate family travelling with him or her.
Council Regulation (EU) No 833/2014 Article 5i.
From 24 February 2022 to 31 December 2022, imports of goods intended for distribution or use free of charge to persons fleeing the war in Ukraine or in need of assistance in Ukraine will be exempt from VAT and import duties.
Commission Decision (EU) 2022/1108 concerns the import of goods without applying import duties within the meaning of Article 2 (1) (a) of Regulation (EC) No 1186/2009 and VAT on the import of goods within the meaning of Article 2 (1) (a) of Directive 2009/132/EC, provided that all of the following conditions are met:
a) the goods are intended for one of the following purposes:
i) distribution free of charge by the bodies and organisations referred to in point (c) to the benefit of the persons fleeing the war in Ukraine;
ii) being made available free of charge to the benefit of the persons fleeing the war in Ukraine while remaining the property of the bodies and organisations referred to in point (c);
b) the goods satisfy the requirements laid down in Articles 75, 78, 79 and 80 of Regulation (EC) No 1186/2009 and Articles 52, 55, 56 and 57 of Directive 2009/132/EC;
c) the goods are imported for release for free circulation by or on behalf of State organisations including State bodies, public bodies and other bodies governed by public law or by or on behalf of charitable or philanthropic organisations approved by the competent authorities of the requesting Member States where the goods are intended to be used.
As an exception the Decision provides for:
- Import of goods in another Member State covered by the decision.
- The use of the imported goods exempt from duties in another Member State or Ukraine.
- Import by or on behalf of disaster relief agencies in order to meet their needs during the period they provide disaster relief to persons fleeing the war in Ukraine.
We recommend that you contact the Estonian Tax and Customs Board at firstname.lastname@example.org to specify the persons included in the exemption list before applying for tax exemption.
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.
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@example.com. 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:
- 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.
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).
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.
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.
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. 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
2. 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.
3.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.
4. 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.
5. 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.
6. 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.
7. 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.
8. 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.
9. 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.
10. 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.
11. 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.
- 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
Last updated: 03.08.2022