To ask His Majesty's Government whether diesel oil products imported into the UK are refined from Russian crude oil; and what assessment they have made of the impact of sanctions on such imports.

UK sanctions targeting Russian oil revenues are designed in line with existing World Trade Organisation (WTO) non-preferential rules of origin. More specifically, if a good such as diesel is produced in two or more countries, it is subject to substantial processing requirements as stated in Section 17(3) of the Taxation (Cross-border Trade) Act 2018. In line with these rules, where Russian oil and oil products have been refined in a third country, they will only be considered Russian if the products have not been substantially processed. All importers of oil and oil products into the UK must provide proof of origin to relevant enforcement authorities, to demonstrate that goods are not of Russian origin. Our approach is in line with that taken by our partners, including the US and the EU.