编者按：应国际权威法律评级机构钱伯斯(Chambers and Partners)之邀，环球律师事务所海关与贸易合规合伙律师们撰写了本篇中英文双语文章，发表于钱伯斯《全球法律指南》。本文是环球律所资深律师们多年实战经验的总结，有助于中外客户了解中国出口管制、经济制裁以及海关进出口的监管特点和监管动向，以便于企业适时调整海关与贸易合规以及风险应对策略，防患于未然。
Editor’s Notes: As invited by Chambers and Partners, a renowned international legal rating agency, the partners of customs and trade compliance practice of Global Law Office have prepared this bilingual article which has been published on the Chambers Global Guidelines. As an illustration of years of practice in the field of customs and trade compliance, this article summarizes the regulatory supervision and enforcement patterns and trends of China export controls, sanctions and import and export administration, which will be instrumental in shaping the customs and trade internal control or compliance programs (ICP) on the part of multinational companies who have substantial operations in China.
I. 中国出口管制 China Export Controls
2021年12月29日，国务院新闻办公室发布了《中国的出口管制》白皮书，将维护真正的多边、公正以及非歧视性的出口管制制度作为中国出口管制的基本立场。在此背景下，中国出口管制制度呈现如下特点：（1）有关防扩散的国际多边管制清单构成中国出口管制物项（含货物、相关技术和服务）的主体；（2）中国基于国家安全考虑所实行的单边出口管制，并没有将瓦森纳安排项下的两用物项清单纳入管制范畴，体现了中国对于歧视性出口管制的排斥态度；（3）中国出台《出口管制法》的直接动因，是反制美国对华滥用出口管制措施。在外国政府没有滥用出口管制的情况下，中国政府更可能谨慎对待域外管辖以及域外执法。这体现了中国反对滥用出口管制措施、并有所节制的公正态度。
On December 29, 2021, the State Council Information Office released the China’s Export Control White Paper, which sets out its basic export control position as truly multilateral, fair and non-discriminatory. Accordingly, China export control regime manifests itself in the following features: (a) Items on the multilateral non-proliferation control lists constitute the main body of China dual use export control lists; (b) China does not adopt the dual-use control lists under the Wassenaar Arrangement (“WA”) as China views WA as discriminative; (c) The speedy enaction of China Export Control Law (“ECL”) was prompted by the need to counter the abusive export control measures taken by the United States against entities in China. In the absence of abusive export control practice of a foreign country, the Chinese government may show self-restraints in enforcing the extraterritorial provisions of ECL in line with the fair practice of China against abusive foreign export control measures.
毋庸讳言，2021年12月1日开始实施的《出口管制法》，借鉴了美国《出口管制条例》的一些制度经验，例如所管制的出口行为，包括管制物项的对外跨境转移、视同出口以及境外再出口行为；被管制的义务主体则包括了在华出口经营者以及境外进口方、最终用户以及再出口方。其中的再出口管制、对于违反中国出口管制的境外进口方、最终用户的管制名单制裁，以及对于境外再出口方比照境内出口经营者课以严格法律责任等规定，属于域外管辖规定。违反这些域外管辖的规定，外国个人或实体将被列入管制名单，无法获得中国管制物项；违反中国出口管制的境外再出口方，将可能面临与境内出口经营者相同的违法后果，即被处以再出口金额5-10倍的行政处罚；在特殊情况下，境外进口方、最终用户以及再出口方还可能承担刑事责任。
Obviously ECL which came into effect on December 1, 2021, has drawn upon some export control supervision measures under the US Export Administration Regulations (“EAR”). As an instance, under ECL the controlled export activities cover cross-border transfer of controlled items from China to abroad, the deemed export as well as the overseas re-export; entities or persons undertaking the export control obligations include “export operators” in China, as well as overseas importers, end-users and re-exporters. The extraterritorial authority exists in the provisions of re-export controls, sanctions against overseas importers and end-users in violation of ECL, and the strict liability on overseas re-exporters, analogous to that of export operators in China. The sanctions against the foreign entities or persons in violation includes denial of access to China’s controlled items. Overseas re-exporters who violate ECL may face the administrative penalties of five to ten times of the value of re-exported controlled items. In extraordinary circumstances, overseas importers, end-users or re-exporters may also be exposed to criminal consequences.
鉴于违反出口管制后果的严重性，在华出口经营者以及境外进口方、最终用户以及境外再出口方，均应考虑按照中国商务部所发布的指南，适时建立并落实出口管制内控合规机制。
Given the consequences of export control violations, export operators in China, as well as overseas importers, end-users and re-exporters, may need to establish and implement an internal compliance program (“ICP”) pursuant to ICP Guidelines by MOFCOM.
II. 中国经济制裁 China’s Economic Sanctions
中国经济制裁制度，除了遵守联合国安理会所通过的多边制裁外，主要着眼于反制外国对华滥用出口管制措施，具有明显的防御性。就反制措施而言，商务部先后出台了《不可靠实体清单规定》（2020年9月）、《阻断外国法律与措施不当域外适用办法》（“阻断办法”）（2021年1月）等两项部门规章。前者规定，如外国实体危害中国国家主权、安全或者发展利益而针对中国企业实施断供或者其他歧视性措施，这些外国实体将被列入“不可靠实体清单”，限制其开展与中国有关的贸易、投资活动。目前尚未有外国实体被列入该清单。阻断办法规定了中国企业应当向商务部报告受外国制裁第三国影响的情况，并规定了将来阻断外国制裁规定或者措施的可能性。目前，中国尚未阻断任何外国针对第三国的制裁规定或者措施。
China’s economic sanctions regime is defensive rather than aggressive in nature. Apart from following the multilateral sanctions adopted by the United Nations Security Council, it primarily aims at countering abusive sanctions by foreign countries against China. In terms of countermeasures, MOFCOM has issued two departmental rules, namely, the Provisions on the Unreliable Entity List (issued in September 2020) and the Rules on Counteracting Unjustified Extraterritorial Application of Foreign Legislation and Other Measures (“Blocking Rules”) (issued in January 2021). Under the Provisions on the Unreliable Entity List, where a foreign entity cuts off supply or imposes other discriminatory measures against Chinese entities and thus endangers the national sovereignty, security or development interests of China, the same foreign entity will be designated onto the “Unreliable Entity List” and restricted from engaging in China-related trade and investment activities. As of this article’s date, no foreign entities are so designated. Per the Blocking Rules, the entities in China, if affected by any sanctions imposed by a foreign country against a third country, shall report to MOFCOM, and foreign sanctions may be blocked by China in the future. Currently China has not yet blocked any foreign sanctions against a third country.
中国其后颁行的《反外国制裁法》（2021年6月10日），将中外企业或者个人执行外国干涉中国内政型的对华歧视性、限制性措施（“对华干涉性措施”）视为违反中国法律，除了对于推动该外国对华干涉性措施的外国政客和机构施以反制清单制裁外，该法第12条还规定，对于执行或协助执行前述外国干涉性措施的中外企业或个人，中国受害方可以依法在中国法院提起诉讼，要求其停止侵害、赔偿损失。
However, under the Anti-Foreign Sanctions Law (“AFSL”) (June 10, 2021), the execution of discriminatory restrictive measures which interferes in China’s internal affairs (“Intrusive Measures”) by a Chinese or foreign individual or entity constitutes violation of AFSL. Besides designation of the foreign politicians and institutions advancing the Intrusive Measures, AFSL also provides that the aggrieved party in China affected by such Intrusive Measures may file a lawsuit with the competent court in China against the Chinese or foreign individual or entity executing such Intrusive Measures, to seek the legal remedy of ceasing the infringement and claim for damages.
作为合规措施，在华企业对于境外交易对方需要进行联合国安理会制裁名单以及中国反制清单筛查，避免与之发生经济交往；对于中外企业，则需要识别、评估、防范因执行外国对华干涉性措施而在华被诉的风险。
As a compliance measure, entities in China are recommended to screen their counterparties against the United Nations Security Council sanctions lists and China’s ASFL List and avoid transactions with the designated parties on sanctions lists. Both Chinese and foreign entities also need to proactively identify, assess, and prevent the risk of being sued in China by reason of executing the Intrusive Measures.
III. 中国海关监管 China Customs Supervision
在海关进出口监管方面，企业也面临很多法律风险：第一，中国海关是唯一拥有警察权力的行政机关，企业如故意进出口申报不实，海关将追究企业的刑事责任；第二，海关实行企业自主申报制度，海关一般不予事先审查。不重视事先合规内控的企业，往往不易觉察不实申报的情况，长此以往，申报不实的法律责任一直累积，一旦滞后爆发，往往导致严重的法律后果；第三，中国海关近年来开始尝试区域联动（如在长三角地区）以及企业合规画像监管，跨国企业子公司如出现巨额补税或者被罚，该区域的其他关联企业将可能受到牵连；第四，中国海关加强了跨国企业进口转让定价以及对外支付特许权使用费（俗称“双特“）的专项关税估价联合监管，监管方包括海关总署关税司、总署税收征管局、不同直属海关以及企业的主管海关等。
In terms of import and export transactions, the importer and exporter in China also face customs supervision and severe penalty risks. Firstly, China customs is the only administrative organ with policing powers in China. An investigation may turn out to be a criminal one if there is evidence of fraudulent declaration of imported or exported commodities. Secondly, the automated clearance mechanism without routine prior examination by the customs makes it difficult for importing or exporting entities to aware of non-compliance incidences during customs clearance if there is no advance ICP in place relevant to import and export declarations. As a result, the legal exposure of repeatedly false declarations will accumulate all the time and become severe upon explosion of the risks. Thirdly, China Customs has recently adopted the joint supervision scheme across different customs regions (e.g., in the Yangtze River Delta). By reason of such joint supervision, the subsidiaries in China of multinational companies will be lineated as different compliant companies and such compliance lineation or penalty decision will be shared among the customs authorities across the regions. As a result, if one subsidiary in a region incurs large amount of duty compensation or is otherwise fined, another subsidiary in other regions under the joint supervision scheme may be audited or investigated by another customs authority, probably due to correlative risk indicators in their joint supervision system. Lastly, China Customs has also strengthened the joint supervision on import transfer pricing and outbound payment of royalties on the part of multinational companies. Such supervising authorities include the Tariff Division of the General Administration of Customs, the regional Tax Collection Bureaus, the regional customs, and the local supervising customs.
鉴于上述海关监管动向及风险，企业需要适时采取如下贸易合规措施：第一，定期进行进出口交易的海关合规体检；第二，建立进出口贸易合规内控机制；第三，在贸易合规体检与危机处理过程中彻底发掘法律抗辩点以及证据支撑，只有这样，企业的主张方可能为海关所接受。
In view of the above customs supervision trends and risks, it is desirable for companies in China to take the following ICP measures: (a) regular trade compliance health check on import and export declarations with the customs; (b) internal compliance process controls and (c) thorough exploration of legal defenses and supporting evidence during the health checks and customs dawn raids before the position of the company can be accepted by the customs.
