Hauptzollamt Dusseldorf (Vehicule originaire de Russie) (Common foreign and security policy - Restrictive measures adopted in view of the actions of the Russian Federation destabilising the situation in Ukraine - Judgment) [2026] EUECJ C-619/24 (05 February 2026)

Executive summary

The Court gave a preliminary ruling on Article 3i of Regulation No 833/2014, as amended, in a dispute between JG, a Russian citizen in Düsseldorf, and the Hauptzollamt Düsseldorf over the seizure of a second-hand motor vehicle bought in Russia and brought into Germany. It interpreted the sanctions rule as covering the importation of Annex XXI goods because they are listed goods, and addressed the later registration provision in Article 3i(3ad) in relation to vehicles already in the EU on 19 December 2023.

Key points

• Parties: JG v Hauptzollamt Düsseldorf; reference from the Finanzgericht Düsseldorf.
• Core issue: whether import bans under Article 3i(1) apply only if the specific goods are shown to generate significant revenues for Russia.
• Sanctions angle: the case concerns Regulation 833/2014 and Annex XXI, including CN code 8703 motor vehicles.
• Later amendment issue: Article 3i(3ad) on registering vehicles already in the EU on 19 December 2023 was also in play.
• The source text frames the measures as restrictive measures in view of Russia’s actions destabilising Ukraine.
• The customs authority had seized the vehicle and invalidated the customs declaration on the basis of the import prohibition.

Why it matters

This is directly relevant to EU Russia sanctions enforcement because it tests how broadly customs authorities may apply the import ban to vehicles and other listed goods. It also bears on whether later car-registration carve-outs can override an earlier seizure under the sanctions regime.

Implications

For compliance and enforcement, the case signals that customs classification and listing in Annex XXI are central, and importers cannot rely on a case-by-case revenue proof argument alone. Litigation strategy should focus on the text of Article 3i, the scope of the Annex XXI listing, and whether any later derogation or registration provision can displace a seizure already made under the import ban.