Section 46B

The export of luxury goods to, or for use in, Russia is prohibited. A person must not directly or indirectly— supply or deliver luxury goods from a third country to a place in Russia; make luxury goods available to a person connected with Russia; make luxury goods available for use in Russia. Paragraphs (1) and (2) are subject to Part 7 (Exceptions and licences). A person who contravenes a prohibition in paragraph (2) commits an offence, but— it is a defence for a person charged with the offence of contravening paragraph (2)(a) to show that the person did not know and had no reasonable cause to suspect that the goods were destined (or ultimately destined) for Russia; it is a defence for a person charged with the offence of contravening paragraph (2)(b) (“P”) to show that P did not know and had no reasonable cause to suspect that the person was connected with Russia; it is a defence for a person charged with the offence of contravening paragraph (2)(c) to show that the person did not know and had no reasonable cause to suspect that the goods were for use in Russia. In this regulation, “third country” means a country that is not the United Kingdom, the Isle of Man or Russia.

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Source: legislation.gov.uk · retrieved 2026-08-30