(d)

the following paragraphs are added: ‘11. The prohibitions in paragraphs 1, 3 and 4 shall not apply to products listed in Parts A, B and C of Annex XXXVIIIA if those products were physically located in the Union before the date of applicability of the respective prohibition and thereafter exported to a third country other than Russia. At the moment of importation into the Union, importers shall provide evidence that the products were physically located in the Union or a certificate, based on a submitted stock declaration, from the authority specified in Annex XXXVIIIB prior to the export from the Union. 12. The prohibitions in paragraphs 1, 3 and 4 shall not apply to products listed in Parts A, B and C of Annex XXXVIIIA if those products were physically located, polished or manufactured in a third country other than Russia before the date of applicability of the respective prohibition. Importers shall, at the moment of importation into the Union, provide evidence that the products had initially been imported into the third country before the date of applicability of the respective prohibition for products falling under CN codes 7102 10 00, 7102 31 00 and 7104 21 00. For products falling under CN codes 7102 39 00 and 7104 91 00, as well as for products listed in Part C of Annex XXXVIIIA, importers shall, at the moment of importation, provide evidence that the products had been finally processed or manufactured in the third country, or had been physically located in a processed or manufactured state in the third country before the date of applicability of the respective prohibition. 13. The prohibitions in paragraphs 4 and 5 shall not apply to products listed in Part C of Annex XXXVIIIA manufactured before 1 September 2024, and related services if those products were temporarily imported into the Union from any third country or territory other than Russia, or imported after a temporary exportation to any third country or territory other than Russia, provided that those products were placed under the temporary admission, inward processing, outward processing or temporary export customs procedures when entering or exiting the Union.’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-17 · Text as adopted (Official Journal); later amendments are not incorporated in this text.