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3. After paragraph 26A insert—
“26B. In regulation 46B (luxury goods)—
(a)after paragraph (3) insert—
“(3A) A person who contravenes the prohibition in paragraph (1) commits an offence, but it is a defence for a person charged with the offence of contravening paragraph (1) to show that the person did not know and had no reasonable cause to suspect that the export was to, or the goods were for use in, Russia.”;
(b)in paragraph (5), for “United Kingdom, the Isle of Man” substitute “Territory”.
26C. In regulation 46D (import of iron and steel products), at the end insert—
“(4) A person who contravenes a prohibition in paragraph (1) or (2) commits an offence, but—
(a)it is a defence for a person charged with the offence of contravening paragraph (1) to show that the person did not know and had no reasonable cause to suspect that the products were consigned from Russia;
(b)it is a defence for a person charged with the offence of contravening paragraph (2) to show that the person did not know and had no reasonable cause to suspect that the products originated in Russia.”
26D. In regulation 46F (supply and delivery of iron and steel products), in paragraph (4), for “United Kingdom, the Isle of Man” substitute “Territory”.”
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