The UN Security Council Sanctions Committee on North Korea releases an annual report every year. Their 2021 annual report includes a section titled 'IV. Exemptions', which details what is exempted from the sanctions. Some of these include:
- Small Arms and light weapons
Decides that the measures in paragraph 8 (a) of resolution 1718 (2006) shall also apply to all arms and related materiel, as well as to financial transactions, technical training, advice, services or assistance related to the provision, manufacture, maintenance or use of such arms, except for small arms and light weapons and their related materiel... - Resolution 1874 (2009)
- Food and medicine
Decides that the measures imposed in paragraphs 8 (a) and 8 (b) of resolution 1718 (2006) shall also apply to any item, except food or medicine ... Resolution 2270 (2016)
- Exemption to asset freeze
Decides that the provisions of paragraph 8 (d) above do not apply to financial or other assets or resources that have been determined ... (a) To be necessary for basic expenses, including payment for foodstuffs, rent or mortgage, medicines and medical treatment, taxes, insurance premiums, and public utility charges ... (b) To be necessary for extraordinary expenses ... (c) To be subject of a judicial, administrative or arbitral lien or judgement .... - Resolution 1718 (2006)
Reaffirms that the measures imposed by resolutions ... are not intended to have adverse humanitarian consequences for the civilian population of the DPRK or to affect negatively or restrict those activities, including economic activities and cooperation, food aid and humanitarian assistance, that are not prohibited ... Resolution 2371 (2017)
- Exemptions to bunkering services
Decides that Member States shall prohibit the provision ... of bunkering services, such as provision of fuel or supplies, or other servicing of vessels, to DPRK vessels ... believe they are carrying items the supply, sale, transfer, or export of which is prohibited ... unless provision of such services is necessary for humanitarian purposes ... and underlines that this paragraph is not intended to affect legal economic activities; - Resolution 1874 (2009)
- Exemptions relating to the coal, iron and iron ore ban
Decides that the provisions of this resolution shall not apply with respect solely to the trans-shipment of Russia-origin coal to other countries through the Russia-DPRK Rajin-Khasan port and rail project ... - Resolution 2397 (2017)
- Exemptions to aviation, rocket and jet fuel
Decides that all States shall prevent the sale or supply, ... of aviation fuel, including aviation gasoline, naptha-type jet fuel, kerosene-type jet fuel, and kerosene-type rocket fuel, ... unless the Committee has approved in advance on ... case-by-case basis the transfer to ... for verified essential humanitarian needs ... and decides also that this provision shall not apply with respect to the sale or supply of aviation fuel to civilian passenger aircraft outside the DPRK exclusively for consumption during its flight to the DPRK and its return flight - Resolution 2270 (2016)
- Exemptions relating to scientific and technical cooperation
Decides that all Member States shall suspend scientific and technical cooperation ... except for medical exchanges ... the Committee has determined on a case-by-case basis that a particular activity will not contribute to the DPRK’s proliferation sensitive nuclear activities or ballistic missile-related programmes; or (b) In the case of all other scientific or technical cooperation, the State engaging in scientific or technical cooperation determines that the particular activity will not contribute to the DPRK’s proliferation sensitive nuclear activities or ballistic missile-related programmes and notifies the Committee in advance of such determination; - Resolution 2321 (2016)
- Exemptions relating to crude oil and all refined petroleum products
Decides that all Member States shall prohibit the direct or indirect supply, sale or transfer to the DPRK ... of all refined petroleum products ... up to 500,000 barrels during an initial period of three months ... and refined petroleum products in the amount of up to 2,000,000 barrels per year during a period of twelve months beginning on 1 January 2018 and annually thereafter ... - Resolution 2375 (2017)
Decides that all Member States shall prohibit the direct or indirect supply, sale or transfer to the DPRK ... of all crude oil, unless the Committee approves in advance on a case-by-case basis ... exclusively for livelihood purposes of DPRK nationals and unrelated to the DPRK’s nuclear or ballistic missile programmes ... this prohibition shall not apply with respect to crude oil that ... does not exceed 4 million barrels or 525,000 tons in the aggregate per twelve month period ... - Resolution 2397 (2017)
- Exemptions on industrial machinery, transportation vehicles and metals
Decides that all Member States shall prohibit the direct or indirect supply, sale or transfer to the DPRK ... of all industrial machinery (HS codes 84 and 85), transportation vehicles (HS codes 86 through 89), and iron, steel, and other metals (HS codes 72 through 83)... this provision shall not apply with respect to the provision of spare parts needed to maintain the safe operation of DPRK commercial civilian passenger aircraft (currently consisting of the following aircraft models and types: An-24R/RV, An-148-100B, Il-18D, Il-62M, Tu-134B-3, Tu-154B, Tu-204-100B, and Tu-204-300); - Resolution 2397 (2017)
( ... etc. etc. - as this list is from 2021, it maybe outdated as North Korea has since launched many more ballistic missiles and invited more sanctions).
Putin has also publicly said that Russia isn't, and wouldn't be, violating any existing [UN] sanctions against North Korea:
The UN Security Council, which includes Russia as a permanent member, has imposed sanctions that ban arms trade with North Korea. Putin has given an assurance that Moscow was observing existing restrictions. “But there are things that we certainly can consider,” he added, speaking to the Russian media after meeting Kim. “We have opportunities within the rules that are in place.” ... “We have many interesting projects,” Putin promised, naming as one example the plan to develop Russian railroad connectivity through North Korea. - Talks between Putin and Kim: What has emerged so far.