The British Foreign Secretary Boris Johnson has said Russia must answer for its actions after a report into the shooting down of a civilian flight over eastern Ukraine in 2014 said the missile involved belonged to a unit of the Russian army.

Earlier, both the Netherlands and Australia said they would hold the Russian state responsible for "its role" in the downing of Malaysia Airlines flight 17 in July 2014.

"The Kremlin believes it can act with impunity," Mr Johnson said in a statement.

"The Russian government must now answer for its actions in relation to the downing of MH17.

"This is an egregious example of the Kremlins disregard for innocent life," he added.

MH17 was shot down over territory held by pro-Russian separatist forces as it flew from Amsterdam en route to Kuala Lumpur.

The victims were from ten nations and included 193 Dutch and 28 Australian citizens. Ten Britons were among the 298 people killed in the incident.

Relations between Britain and Russia are already at a post Cold-War low after the poisoning with a nerve agent of a former Russian spy and his daughter in England in March, an attack for which Britain blames the Kremlin.

Russia denies any involvement in either that incident or the aircraft downing.

Russian Foreign Minister Sergei Lavrov has said he spoke to his Dutch counterpart Stef Blok by phone about the incident, according to the TASS news agency.

Mr Lavrov said his Dutch counterpart had been unable to provide evidence of Russia's involvement in the downing of the passenger plane, TASS reported.

Earlier, Mr Blok told a news conference that it has "been indisputably proven that there is a direct link between the rocket that hit MH17 and the Russian army."

He described Mr Lavrov as "standoffish" during their phone call.