Additional duties on goods originating in Russia and Belarus
Source: gov.uk (2025-06-27)

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

The overall scope of products affected by existing and planned additional duties will remain under review.

Background

On 25 March 2022, the UK introduced additional duties of 35 percentage points to an initial package of goods originating in Russia and Belarus (https://www.gov.uk/government/news/uk-announces-new-economic-sanctions-against-russia).

On 1 June 2022, the UK introduced additional duties of 35 percentage points to a further package of goods originating in Russia and Belarus (https://www.gov.uk/government/news/uk-announces-further-import-sanctions-against-russia).

On 20 July 2022, the UK introduced additional duties of 35 percentage points to a third package of goods originating in Russia and Belarus (https://www.gov.uk/government/news/uk-punishes-putin-with-new-round-of-sanctions-on-17-billion-of-goods).

On 1 January 2023, the UK introduced a further package of additional duties for selected goods originating in Russia and Belarus. This is a limited package to ensure that Russia cannot benefit from wider tariff measures the government has introduced.

On 4 December 2023, the UK introduced a further package of additional duties for selected goods originating in Russia and Belarus. This is a limited package to ensure that Russia and Belarus cannot benefit from Most Favoured Nation tariff treatment on a further range of products.

On 18 July 2025, the UK will introduce incremental additional duties on imports of nitrogenous fertilisers, including urea, originating in Russia and Belarus. This is a targeted measure designed to deny Russia and Belarus access to Most Favoured Nation tariff treatment on their exports of these goods to the UK, while balancing the needs of UK importers in diversifying their supply chains away from Russian-origin sources.

Check the current full list of Russian and Belarusian goods on which additional duties are planned, or in force:

Additional duties on Russian and Belarusian imports product lists (https://assets.publishing.service.gov.uk/media/685ea614f85b4b993fd753a8/uk-product-list-additional-duties-on-products-originating-from-russia-and-belarus.odt) (ODT, 45.9 KB).

Support for traders affected by these measures

If you have queries about importing from or trading with Ukraine, Russia or Belarus you can ask our export support team online (https://www.gov.uk/ask-export-support-team).

New trade measures to support Ukraine

As announced on 25 April 2022, under the UK-Ukraine free trade agreement (FTA), zero-rate tariffs and zero-rate quotas will apply to all goods imported from Ukraine (https://www.gov.uk/government/news/uk-announces-new-trade-measures-to-support-ukraine).

Exemption from additional duties

There is an exemption for goods originating in Russia and Belarus that have completed export formalities and left those territories before:
- 25 March 2022 (for products affected by additional duties from this date)
- 1 June 2022 (for products affected by additional duties from this date)
- 20 July 2022 (for products affected by additional duties from this date)
- 1 January 2023 (for products affected by additional duties from this date)
- 4 December 2023 (for products affected by additional duties from this date)
- 18 July 2025 (for products affected by additional duties from this date)
Any exemptions relating to future packages of goods will be announced in due course.

Evidencing your exemption from additional duties

Updates have been made to HM Revenue and Customs’ (HMRC) border declarations systems:
- Customs Handling of Import and Export Freight (CHIEF)
- the Customs Declaration Service (CDS)
These updates ensure 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.

Depending on when additional duties were applied, you need to evidence that your goods finished export formalities and left Russia or Belarus before:
- 25 March 2022
- 1 June 2022
- 20 July 2022
- 1 January 2023
- 4 December 2023
- 18 July 2025
Appropriate evidence to qualify for this exemption may include but is not limited to:
- 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
Instructions for declaring on CDS

Use document code 9008 in DE 2/3 to confirm you have evidence of export from the territories of Russia and Belarus.

Instructions for declaring on CHIEF

Enter an A20 tax line (A20 in SAD box 47a (Tax Type code)) with a ‘DTY’ Tax Type override (in SAD box 47c).

Do not enter any value into SAD box 47d (Amount).

Do not enter any value into SAD box 47e (Method of Payment).

Contact HMRC

For general queries about customs declarations, you can contact HMRC online, by phone or by post (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries).