Regulation 4 Transitional provisionI1

United Kingdom

(1)

The additional duty does not apply to specified goods which have been exported from Russia or from Belarus before the additional duty comes into effect in respect of that description of specified goods.

(2)

Goods have been “exported” from Russia or Belarus (“the relevant country”) when—

(a)

they have completed the applicable export formalities, and

(b)

where the goods were transported by—

(i)

land, they have left the territory of the relevant country;

(ii)

sea, the ship on which they were transported has departed a port in the relevant country for a destination outside the relevant country;

(iii)

air, the aircraft on which they were transported has departed an airport in the relevant country for a destination outside the relevant country.

Annotations

Commencement

I1: Reg. 4 in force at 25.3.2022, see reg. 1(b)