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LatviaValsts ieņēmumu dienests

VID rules out Russian transit for non-Union jet fuel leaving Latvia

A ruling on Kuwaiti-origin jet fuel rejects the argument that retaining non-Union customs status removes the Russian-transit prohibition.

By Taxxa AI OyPublished 8 August 2026

Financial Sector & Markets Tax

Kuwaiti-origin jet fuel cannot follow the proposed rail route from Latvia through Russia to Central Asia, according to a ruling issued by Latvia's State Revenue Service, VID.VID The ruling concerns fuel classified under CN code 2710 19 21 that would remain non-Union goods throughout its stay in the EU.

The applicant described fuel arriving by tanker from Kuwait and being stored under customs supervision in a free zone in Ventspils. It would then leave the EU under the external transit procedure and travel through Russia to customers in Kazakhstan, Kyrgyzstan and Uzbekistan. The proposed transport period was August–September 2026.

The applicant argued that the fuel would neither be released for free circulation nor acquire Union status. Because the Union Customs Code's export procedure applies to Union goods, the applicant considered that this non-Union fuel should not count as exported from the Union for the sanctions rule. It also described customer checks and contractual sanctions clauses intended to prevent diversion to Russia.

VID rejected that interpretation.VID Its reasoning treats export for the sanctions provision as the physical removal of goods from the EU, without limiting the term to placement under the customs export procedure. The ruling therefore applies the transit restriction to the described non-Union fuel despite its customs status and the proposed final destinations outside RussiaVID.

VID identifies Article 3c(1a) of Regulation (EU) No. 833/2014 as prohibiting Russian transit of specified aviation and space goods and technology, as well as the jet fuel and additives listed in Annex XX, when exported from the UnionVID. It states that Annex XX includes the fuel code in the applicationVID. The decisive point in this ruling is the movement out of the EU and through Russia.

For the transaction described, the proposed safeguards against Russian delivery did not change VID's answer on the meaning of export. The ruling addresses that specific factual arrangement and the applicant's questions about the sanctions provision.

The legal basis discussed is Regulation (EU) No. 833/2014, Article 3c(1a) and Annex XX, with Union Customs Code Article 269 considered in VID ruling No. P005-17/27.1/5919 of 5 August 2026.

Reassess routes through Russia for jet fuel leaving the EU, including non-Union goods.

Sources

Uzziņa - Nr. P005-17/27.1/5919 (05.08.2026)