Base de connaissances
Third countries and diversion of goods to Russia
Mis à jour : 9 septembre 2026
Ce guide est pour le moment disponible uniquement en anglais.
The ban on exporting to Russia is simple. The harder question is the one asked more often: may I sell to a country that is not under sanctions if I suspect the goods will travel on? The law answers in three places: Article 12f, Article 12g and Article 12gb.
Article 12f: a ban on export to a named country
Annex XXXIII to Regulation 833/2014 lists goods and technology that may not be sold, supplied, transferred or exported to a specific third country named in the same annex. Currently the list holds machining centres for metal (8457 10) and data transmission equipment (8517 62) with the Kyrgyz Republic as the destination.
This is a hard ban, not a risk assessment. If the code and the country match, the transaction is prohibited regardless of what the customer declares.
Article 12g: the No Russia clause in the contract
When selling to a third country goods from Annexes XI, XX, XXXV and XL, and firearms from Regulation 258/2012, the exporter must write into the contract a prohibition of re-export to Russia and of re-export for use in Russia. The obligation applies from 20 March 2024.
The exception is the partner countries in Annex VIII: the United States, Japan, the United Kingdom, South Korea, Australia, Canada, New Zealand, Norway, Switzerland, Liechtenstein and Iceland. Sales to them do not require the clause.
Article 12gb: prove that you checked
For common high priority items in Annex XL the clause is not enough. You have to identify and assess the risk that the goods reach Russia, document that assessment and extend the requirement to non-EU subsidiaries. This is the provision behind a European buyer questioning a supplier about the end customer and the route.
Red flags authorities treat as signals
A new customer with no history, paying upfront and not negotiating price. A delivery address different from the registered seat, especially in a country neighbouring Russia. An order for equipment that does not match the customer business profile. A sudden surge of orders for one code. Refusal to sign the No Russia clause or to name the end user. A route through a country that never carried your shipments before.
None of these decides the case alone. Together they form a picture that has to be documented and resolved before shipping, not after an inspection.
Questions fréquentes
Can I sell to Kazakhstan goods banned for export to Russia?
As a rule yes, provided the code is not in Annex XXXIII with that country and provided you meet the obligations of Articles 12g and 12gb. Selling to a third country is not prohibited, but an undocumented sale becomes a risk.
What if the counterparty refuses to sign the No Russia clause?
For goods in Annexes XI, XX, XXXV and XL the clause is an obligation of the exporter, not a negotiating point. Without the clause the transaction may not go ahead.
Am I liable for what the customer does with the goods later?
You are not liable for someone else breach, but you are liable for your own due diligence. If the signals pointed to diversion and you did not react, the responsibility is yours.
Plus d'articles dans la base de connaissances
- Sanctions on machinery and machine tools of chapter 84
- CN code and TARIC when checking sanctions
- Penalties for breaching sanctions: what Directive 2024/1226 introduced
- Sanctions on car parts: what the 8708 entry actually says
- Article 12gb due diligence step by step
- How to check whether goods are subject to EU sanctions, step by step
- CN code and sanctions: how to read the annexes to Regulation 833/2014
- Exemptions and derogations in the sanctions against Russia, when trade is allowed
- Goods sanctions vs screening of persons and entities, how they differ
- Exporter obligations after the 2025 amendment (end-user statement)
- Penalties for breaching sanctions in Poland (up to PLN 20 million)
- The most commonly checked CN codes covered by EU sanctions against Russia
- CBAM versus EU sanctions, how they differ and why you check both
Informational content based on EU regulations (833/2014, 765/2006) and the act of 13 April 2022 (Journal of Laws 2022 item 835). It does not constitute legal or customs advice. The binding source is the text of the act in EUR-Lex and the decision of the customs authorities. In case of doubt, consult an adviser.