Section 46IA

In this Chapter— “iron or steel product” means any thing specified in Part 1, 2 or 3 of Schedule 3B (Iron and steel products); “relevant day” means 30th September 2023; “relevant processed iron or steel product” means any iron or steel product which— has been processed in a third country; and which incorporates one or more iron or steel products originating in Russia; “third country” means a country that is not the United Kingdom, the Isle of Man or Russia. For the purposes of the definition of “relevant processed iron or steel product” in paragraph (1), an iron or steel product is processed where it is— altered; transformed in any way; or subjected to any other type of operation or process.

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