Additional duties on goods originating in Russia and Belarus
Guidance on imports from Russia and Belarus requiring additional duties and terms of exemption.
The overall scope of products affected by existing and planned additional duties will remain under review.
Background
On 25 March 2022, the UK introduced additional duties of 35 percentage points to an initial package of goods originating in Russia and Belarus.
On 1 June 2022, the UK introduced additional duties of 35 percentage points to a further package of goods originating in Russia and Belarus.
On 20 July 2022, the UK introduced additional duties of 35 percentage points to a third package of goods originating in Russia and Belarus.
On 1 January 2023, the UK introduced a further package of additional duties for selected goods originating in Russia and Belarus. This is a limited package to ensure that Russia cannot benefit from wider tariff measures the government has introduced.
On 4 December 2023, the UK will introduce a further package of additional duties for selected goods originating in Russia and Belarus. This is a limited package to ensure that Russia and Belarus cannot benefit from Most Favoured Nation tariff treatment on a further range of products.
Check the current full list of Russian and Belarusian goods on which additional duties are planned, or in force:
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Support for traders affected by these measures
If you have queries about importing from or trading with Ukraine, Russia or Belarus you can ask our export support team online.
New trade measures to support Ukraine
As announced on 25 April 2022, under the UK-Ukraine free trade agreement (FTA), zero-rate tariffs and zero-rate quotas will apply to all goods imported from Ukraine.
Exemption from additional duties
There is an exemption for goods originating in Russia and Belarus that have completed export formalities and left those territories before:
- 25 March 2022 (for products affected by additional duties from this date)
- 1 June 2022 (for products affected by additional duties from this date)
- 20 July 2022 (for products affected by additional duties from this date)
- 1 January 2023 (for products affected by additional duties from this date)
Any exemptions relating to future packages of goods will be announced in due course.
Evidencing your exemption from additional duties
Updates have been made to HMRC’s border declarations systems:
- Customs Handling of Import and Export Freight (CHIEF)
- the Customs Declaration Service (CDS)
These updates ensure traders can declare where their goods are eligible for the exemption for goods on route to the UK. This will directly affect the calculation of duty liability.
Depending on when additional duties were applied, you need to evidence that your goods finished export formalities and left Russia or Belarus before:
- 25 March 2022
- 1 June 2022
- 20 July 2022
- 1 January 2023
Appropriate evidence to qualify for this exemption may include but is not limited to:
- a bill of lading or equivalent commercial documentation showing that goods have left Russia or Belarus
- documentation showing that goods have entered other countries’ customs procedures or territories
Instructions for declaring on CDS
Use document code 9008 in DE 2/3 to confirm you have evidence of export from the territories of Russia and Belarus.
Instructions for declaring on CHIEF
Enter an A20 tax line (A20 in SAD box 47a (Tax Type code)) with a ‘DTY’ Tax Type override (in SAD box 47c).
Do not enter any value into SAD box 47d (Amount).
Do not enter any value into SAD box 47e (Method of Payment).
Contact HMRC
For general queries about customs declarations, you can contact HMRC online, by phone or by post.
Last updated 30 November 2023 + show all updates
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Information updated relating to 35 percentage point additional duties for selected goods originating in Russia and Belarus.
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Information relating to a further package of additional duties for selected goods originating in Russia and Belarus added in Background section. Information on 35 percentage point additional duties in force from 4 December 2023 added to additional duties on Russian and Belarusian imports product lists.
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Content updated to include information about additional duties and exemptions for selected goods originating in Russia and Belarus. Also updated the product list attachment on additional duties.
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Removed export support service phone number as the phone line has closed.
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Added further additional duties implemented on imports from Russia and Belarus.
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Effective 1 June 2022, further additional duties implemented on imports from Russia and Belarus.
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Further additional duties on Russian and Belarusian imports announced.
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Further additional duties on Russian and Belarusian imports announced.
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First published.