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Additional duties on goods originating in Russia and Belarus

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Additional duties on goods originating in Russia and Belarus

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Guidance on imports from Russia and Belarus requiring additional duties and terms of exemption.

Imports requiring additional duties when imported from Russia and Belarus

The UK has introduced additional duties of 35 percent on a number of goods originating in Russia and Belarus.

The UK also intends to introduce additional duties on imports of fish from Russia and Belarus. This measure will follow, subject to further work on the specific implications for the sector. The overall scope of products subject to additional duties will remain under review.

If you have queries about importing from or trading with Ukraine, Russia or Belarus call 0300 303 8955.

Exemption from additional duties

There is an exemption for goods originating in Russia and Belarus that have completed Russian or Belarusian export formalities and left those territories before 25 March 2022. This exemption relates to the goods on which additional duties were applied on 25 March 2022.

Proof of exemption from additional duties

HMRC border declarations systems, Customs Handling of Import and Export Freight ( CHIEF) and Customs Declaration Service ( CDS), have been updated so that traders can declare where their goods are eligible for the exemption for goods on route to the UK. This will directly affect the calculation of duty liability.

You will need to provide appropriate evidence that goods have finished export formalities and left the territories of Russia and Belarus prior to 25 March. Appropriate evidence to qualify for this exemption may include:

  • a bill of lading or equivalent commercial documentation showing that goods have left Russia or Belarus

  • documentation showing that goods have entered other countries’ customs procedures or territories

If you are declaring on CDS, you should use document code 9008 in DE 2/3 to confirm you have evidence of export from the territories of Russia and Belarus.

If you are declaring on CHIEF, you should enter an A20 tax line (A20 in SAD box 47a (Tax Type code)) with a ‘DTY’ Tax Type override (in SAD box 47c). You should not enter any value into SAD box 47d (Amount) or SAD box 47e (Method of Payment), as there is no additional duty to be paid.

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