2021年4月28日，商务部公布2021年第10号公告，《商务部关于两用物项出口经营者建立出口管制内部合规机制的指导意见》正式出台。该《指导意见》的公布标志着《出口管制法》第5条项下商务部作为国家出口管制管理部门引导出口经营者建立健全出口管制内部合规制度的任务，已经完成。此后，主管当局将更专注于出口管制执法与处罚。虽然建立内部合规机制并不是企业的法律义务，但是该机制将有助于企业防范或者减少出口管制风险，并且可能在未来潜在的刑事检察程序中，为企业争取合规不起诉的待遇。
On April 28, 2021, the Ministry of Commerce of China (“MOFCOM”) released the “Guidance of the Ministry of Commerce on the Establishment of Internal Compliance Mechanism of Dual-Use Item Exporting Business Operators” (MOFCOM Order No. 10,2021) (“Guidance”). With the Guidance, the export businesses will be able to implement the internal compliance program (“ICP”) to comply with the Export Control Law (“ECL”). Predictably MOFCOM and the Customs will focus on investigation and enforcement measures against the export businesses who fail to comply with the ECL. Though not as a binding obligation, ICP is crucial for the export businesses in that it helps preventing or reducing the non-compliance incidents, even may serve as a factor in reaching a non-prosecution arrangement with the prosecutor where a company is charged with the criminal offence for violating the ECL in the future.
商务部对于企业出口管制合规机制，提出三个要求：第一，需要严格执行国家出口管制法律规定，即合法性原则。这意味着企业必须置合法性于商业利益之上，不允许以商业利益侵蚀合法性原则；第二，合规机制独立于企业其他管理权限，合规管理人员对于出口管制事项，具有独立的内控及决定职权，即所谓独立性原则；第三，合规机制不能成为摆设，需要纳入对出口经营活动的合规内控、审核程序之中，即所谓实效性原则。
Three ingredients are essential in the Guidance. (a) Legality. The company must strictly adhere to the ECL and related rules of law. This means that a company must place compliance above its commercial interests without eroding legality. (b) Independence. Export control compliance system runs independently and the export control officer must have an independent power in controlling the export business for compliance purposes. (c) Effectiveness. The compliance system must be placed into the internal control and audit procedures for the export business, rather than a sheer show.
上述合规三原则，要求出口管制合规机制应包含以下九个要素：1. 拟定政策声明（管理者承诺）；2. 建立组织机构（独立性）；3. 全面风险评估（现状自查）；4. 确立审查程序（纳入内控管理）；5. 制定应急措施（危机处理）；6. 开展教育培训（提高觉悟与能力）；7. 完善合规审计（合规体检）；8. 保留资料档案（用以备查）；以及9. 编制管理手册（制度化）。
Accordingly nine basic elements must exist in the ICP, which include (a) statement of policy (management commitment); (b) designation of responsibilities to an internal organ (independence); (c) comprehensive assessment of risks (self-examination); (d) internal control procedure (effectiveness); (e) emergency measures (crisis solution); (f) training ( awareness and competence ); (g) compliance audits (health check); (h) document retention (evidence for defense); and (i) compilation of compliance manual (formalization).
该指导意见附有《两用物项出口管制内部合规指南》，含有合规指向性要求，供企业参照落实。可以预见，今后商务部以及海关缉私局将着力于出口管制监管，以及对于违法案件的查处。鉴于违法后果的严重性，企业亟需按照上述指南建立出口管制合规内控体系。
Attached to the Guidance is the compliance guidelines named the “Internal Compliance Guidelines for Export Control of Dual-Use Items” (“ICP Guidelines”). Predictably MOFCOM and the Anti-smuggling Bureau of the Customs would focus themselves on enforcing the ECL and investigating violations. Considering the severity of the consequences of violations, it is a matter of urgency for the export businesses to install the ICP as soon as possible pursuant to the above-mentioned guidelines.
