Exporter obligations after the 2025 amendment (end-user statement)

What the 2025 amendment changed

The Polish act of 13 April 2022 on special measures to counter support for aggression against Ukraine (Journal of Laws 2022 item 835) is the national basis for applying and enforcing sanctions. The amendment of 9 January 2025 strengthened the framework for control and for penalising breaches.

For an exporter the practical conclusion is that the emphasis on documented due diligence is growing. Acting in good faith is not enough. You have to be able to show which verification steps were taken before the transaction and on what basis it was deemed compliant.

The No Russia clause in contracts

At EU level, Regulation 833/2014 introduced in Article 12g the obligation to include in contracts with counterparties from third countries a clause banning re-export to Russia for certain categories of sensitive goods. This is the so-called No Russia clause.

An exporter should check whether their goods fall within the categories covered by this obligation and, if so, ensure an appropriate contractual provision together with a mechanism for the event of a breach. This is part of the contractual layer of compliance, complementing the CN code check.

Verifying the end user

Due diligence includes establishing who the actual end user of the goods is and to which country they will go. A helpful tool is the end-user statement, in which the counterparty confirms the destination and undertakes not to direct the goods to a sanctioned country.

The end-user statement does not replace your own risk assessment, but it is an important piece of evidence of diligence and a warning sign if the counterparty refuses to sign it or gives inconsistent information about the destination of the goods.

What to build the exporter procedure from

The minimum set is: correct CN classification, checking the status of the code under the 833/2014 and 765/2006 regimes, screening the recipient against sanctions lists, assessing the risk of re-export and the country of destination, and, where needed, the No Russia clause and the end-user statement.

The whole process should leave a trail. A CN code verification report with the date and version of the act, copies of the statements and the result of the recipient screening form consistent documentation that can be presented in an inspection. This is the essence of due diligence in practice.

How to put the No Russia clause into practice

The No Russia clause from Article 12g operates at the contract level, so checking the CN code alone is not enough. First you establish whether the goods fall within the covered categories, for example advanced technology items from Annexes XI, XX and XXXV and high-priority goods. If so, you add a contractual provision prohibiting re-export to Russia, with a remedy for a breach and a notification duty.

A practical set is a ready clause plus an end-user statement signed by the counterparty. The document generator lets you fill in the parties, the goods and the CN code, then print the whole thing to PDF and attach it to the file together with the code verification report.

Frequently asked questions

More in the knowledge base

• 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 →
• 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 →