OFAC issues Russia-related GL 13R, says Russian exit tax still requires specific license

WASHINGTON, July 8, 2026 — The US Treasury Department’s Office of Foreign Assets Control issued Russia-related General License 13R on Tuesday, replacing GL 13Q, and amended FAQs 999 and 1118 as part of its latest Russia sanctions guidance. OFAC said GL 13R authorizes US persons, and entities they own or control, to pay taxes, fees and import duties, and to obtain permits, licenses, registrations, certifications or tax refunds when those transactions would otherwise be barred by Directive 4 under Executive Order 14024, so long as they are ordinarily incident and necessary to day-to-day operations in Russia.

The updated FAQ 1118 draws the clearest compliance line. OFAC said Russia’s so-called exit tax, which can be required for divestments from Russian assets, is not considered ordinarily incident and necessary to day-to-day operations in Russia. As a result, US persons facing such a payment must obtain a specific license before paying it, unless separately authorized. OFAC also said it will expedite review of those applications and evaluate them case by case.

FAQ 999 now folds GL 13R into OFAC’s broader explanation of what remains authorized under the Russia-related Sovereign Transactions Directive. The agency said GL 13R joins GL 14, GL 115D and GL 132 as continuing authorizations against Directive 4 restrictions, though each covers different activity.

One point may draw immediate market attention: the PDF version of GL 13R posted by OFAC states the authorization runs through “12:01 a.m. eastern daylight time, October 9, 2025,” even though it also says GL 13Q, dated April 8, 2026, is superseded effective July 8, 2026. By contrast, GL 13Q had authorized the same category of transactions through July 9, 2026. The date in GL 13R appears inconsistent on its face, and firms may seek clarification from OFAC if no correction follows promptly.

The practical takeaway for compliance teams is narrow but important: routine administrative dealings involving Directive 4 entities can still proceed under the general license, but transactions tied to an exit from Russia, especially exit-tax payments, remain outside that blanket authorization.