8. After paragraph 26L, insert—
“26LA. In regulation 46XA (interpretation), in the definition of “third country” for “United Kingdom, the Isle of Man” substitute “Territory”.
26LB. In regulation 46XB (import of Schedule 3DA revenue generating goods), after paragraph (3) 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 goods were consigned from Russia;
(b)it 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 goods originated in Russia.””