Section 60GAA(6)

For the purposes of paragraph (1)(a) and regulation 60GAB(1), a thing has been exported from Russia when— it has completed the applicable export formalities; and where it was transported by— land, it has left Russian territory; sea, the ship on which it was transported has departed a port in Russia for a destination outside of Russia; air, the aircraft on which it was transported has departed an airport in Russia for a destination outside of Russia.

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