Section 60G(2)

For the purposes of paragraphs (1A)(a) and (1E)(a), goods are deemed to have been consigned from Russia at the time when— they have completed the applicable export formalities, and where the goods were transported by— land, they have left Russia; sea, the ship on which they were transported has departed a port in Russia for a destination outside Russia; air, the aircraft on which they were transported has departed an airport in Russia for a destination outside Russia.

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