Besides conspiracy speculations, it could be as simple as that in their planing ...

kmlx · on March 24, 2021

but how can they export it since the EU requires export approval since January?

dathinab · on March 24, 2021

They can't but they probably try to argue that since it's not "not a valid vaccine" in the EU it's "not affected by export controls".

Through I think that isn't going anywhere outside of bureaucracy, it's still a valid export controlled vaccine just not produced in a valid way.

But then if the pandemic would have been mostly over by now they would probably have gotten away with it.