1. Natural and legal persons, entities and bodies that sell, supply, transfer or export common high priority items as listed in Annex XL to this Regulation shall, as of 26 December 2024.
(a) take appropriate steps, proportionately to their nature and size, to identify and assess the risks of exportation to Russia and exportation for use in Russia for such goods or technology, and ensure that those risk assessments are documented and kept up-to-date;
(b) implement appropriate policies, controls and procedures, proportionately to their nature and size, to mitigate and manage effectively the risks of exportation to Russia and exportation for use in Russia for such goods or technology, whether those risks were identified at their level or at the level of the Member State or of the Union.
2. Paragraph 1 shall not apply to natural and legal persons, entities and bodies that sell, supply or transfer common high priority items as listed in Annex XL only within the Union or to partner countries
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