In 2022, China Customs revised the AEO certification standards, emphasizing the compliance obligations of AEO companies in import and export declarations which may have an impact on import duties and taxes. If the AEO company does not properly declare tariff codes, value, country of origin or other elements, it may lose AEO treatment even if the improper declaration does not constitute violation of customs law in terms of false declaration. The improper declaration of special relationship between the parties of import and export trade transaction and its impact on value of goods , even if no causing any short payment of import duties and taxes, may result in deprivation of AEO treatment. AEO companies need to have a prudent trade compliance program in advance.

2022年，中国海关修订了AEO认证标准，强调涉税要素如实申报的合规义务。如果企业不规范申报进出口商品的归类、价格、原产地等要素，尽管可能未构成申报不实，也可能将失去AEO待遇。有些涉税要素（例如特殊关系确认、价格影响确认等）申报不规范，即使没有造成漏税后果，企业仍可能失去AEO待遇。AEO企业需要全面加强进出口申报的合法性与准确性合规工作。

In 2022, the administrative penalty cases relevant to commodity inspection and quarantine (CIQ) increase significantly with more severe consequences. The number of criminal prosecution CIQ cases also start to increase. Currently the CIQ administrative cases are handled directly by customs audit department, with the Anti-Smuggling Bureau of the Customs (ASB) responsible for criminal investigation. The audit department if finding any clue of criminal case will directly transfer them to ASB. It follows that the administrative and criminal liability risks amplifies themselves, with the audit department and ASB joining hands in enforce CIQ laws and regulations.

2022年海关涉检类行政处罚案件大幅增加，处罚也更为严厉，涉检类的刑事追诉案件也逐渐增多。涉检类案件的行政处罚直接划归海关稽查部门管辖，而相关刑事侦查由海关缉私局负责。海关稽查如发现涉检刑事案件线索，可以直接移交缉私部门。海关稽查与缉私联手，企业涉检类行政、刑事法律责任风险几率增大。

China Customs further encourages voluntary self-disclosure (VSD) and grants exemption from penalties and credit rating downgrading in more circumstances. Under the Announcement No. 54 of the General Administration of Customs, VSD within six months after the import or export clearances can enjoy penalty exemption, whereas it was three months previously. VSD will also be exempted from penalty where the  underpaid import duties and taxes are not more than one million RMB. Previously it was 0.5 million RMB. The  customs credit rating of the company submitting VSD will not be impaired if even when there is a penalty not more than one million RMB. Formally it was 0.5 million RMB.

中国海关进一步鼓励主动披露，扩大免罚和不影响企业信用评级的案件范围。根据海关总署54号公告，对于涉税主动披露事项，企业免罚的时间区间从3个月延长到6个月，企业免罚的少缴的税款限额从50万元提高到100万元，不影响企业信用评级的企业主动披露的案件的处罚金额，从50万元提高到100万元。

Viewing the above China customs supervision and enforcement trends and risks, trading companies needs to implement advance internal control and regular post-clearance health check  on the lawfulness and accuracy of customs and related CIQ declarations, so as to reduce and identify timely irregularities in customs clearances and resolve them through VSD if appropriate, thus avoid or alleviate risks of administrative and criminal legal liabilities.

鉴于上述海关监管动向，进出口企业需要注意加强对于进出口与检验检疫申报内容的合法性与准确性的事先内控与事后定期体检，及时发现申报问题，以便利用主动披露方式予以解决，尽可能避免行政与刑事法律责任风险。

On April 22, 2022, the Ministry of Commerce (“MOFCOM”) published the Regulations on the Export Control of Dual-Use Items (Draft for Comments) (the “Draft Regulation”) to solicit public comments. The Draft Regulation aims at, consistent with the Export Control Law, unify the export control supervision and licensing system for all dual-use items except for the controlled chemicals, and replace the existing three administrative regulations on nuclear dual-use items, missiles-related items, biological dual-use items, and one MOFCOM regulation on certain chemicals.

2022年4月22日，中国商务部公布《两用物项出口管制条例（征求意见稿）》），向社会公开征求意见。该条例将根据《出口管制法》统一除监控化学品以外的所有两用物项的出口管制监管与许可证制度，替代现行的关于核两用物项、导弹相关物项、生物两用物项的三部行政法规和关于某些化学品的一部商务部规章。

Among others, the following developments of the Draft Regulation deserve attention. First, China will set export control codes for dual-use items, so that exporters and re-exporters will need to accurately declare such export control codes for the export or re-export of dual-use items, other than relying solely on the customs tariff codes. Second, exporters of dual-use items (except controlled chemicals) will no longer apply for registration to MOFCOM for such export business. Third, China will establish a licensing system consisting of individual licenses, general licenses, and license exemptions. Exporters and re-exporters are expected to establish in advance an internal control program (“ICP”) for export control compliance purposes which paves the way for obtaining a general license or license exemptions. Fourth, MOFCOM may conduct compliance evaluations for exporters without ICPs, which may trigger law enforcement investigations and penalties. Therefore, it is crucial for exporters to have an ICP in place as soon as possible.

征求意见稿所透露以下信息需要特别注意：第一，中国将对于两用物项设置管制编码，企业将来对于两用物项出口需要精准申报管制编码，而不应仅仅依赖海关税号；第二，企业出口两用物项（监控化学品除外）不再需要向商务部申请经营登记；第三，中国将建立单项、通用、免予申请等多类型许可管理制度。企业需要注意事先建立出口管制合规内控机制（ICP），以为获得许可优惠待遇做好准备；第四，商务部对于没有ICP的出口经营者可以进行合规评价，就所发现的问题可以引发执法调查与处罚。因此，出口企业事先建立ICP愈加重要。

In 2022, at least one case was reported of a court in China where the accused was convicted of serious smuggling crime through evading export control licenses for ammonium chloride which is a dual-use item. The accused entity was imposed with a criminal fine of 200,000 RMB, and the accused individual was sentenced to six years plus a criminal fine of 100,000 RMB, all with forfeiture of illegal gains.

2022年，中国法院至少在一起案例中，对逃避两用物项出口许可要求、非法出口氯化铵的被告人判处了刑罚。法院认为，被告人的行为构成走私国家禁止进出口的货物罪，情节严重，判处被告单位罚金人民币二十万元，判处单位负责人有期徒刑六年并处罚金人民币十万元，并追缴被告的违法所得。

The Chinese government opposes the abuse of unilateral sanctions and only imposes such sanctions as countermeasures. According to the Anti-Foreign Sanctions Law（“AFSL”）as enacted and implemented in June 2021, the Chinese government would designate into the Counter Pary List such individuals or entities who have targeted China and engaged in the implementation of any foreign discriminatory and restrictive measures (“restrictive foreign measures”) interfering with China’s internal affairs, and impose on the enlisted parties countermeasure sanctions in terms of travel ban, asset freezing and transaction prohibition. Chinese and foreign citizens and entities who implement those restrictive foreign measures could encounter risks of damage claims in the Chinese courts initiated by the affected Chinese citizens or China-based entities as well as potential administrative penalties.

中国政府反对滥用单边经济制裁，并且中国的制裁仅仅限于反制措施。根据2021年6月颁布实施《反外国制裁法》，针对中国实施干涉内政型的歧视性、限制性措施（“外国限制性措施”）的外国实体和个人，中国政府可将其列入反制清单，并采取予以禁止入境、冻结财产和禁止交易等反制措施。中外实体、个人如执行这些外国限制性措施，将面对遭受损失的在华实体或者个人在中国法院索赔的风险，同时可能承担行政处罚责任。

Chinese government has issued two countermeasure sanctions based on AFSL in 2022, targeting two U.S. military contractors who sold weapons to Taiwan and U.S. congressmen who proposed anti-China enactments. Any individuals or entities within the territory of the China mainland who continue to deal with these entities may face administrative liabilities under the AFSL.

2022年中国政府已明确援引《反外国制裁法》发布了两次反制决定，分别针对向台湾地区出售武器的两家美国军事承包商和参与制定反华法案的美国议员。中国境内主体与这些主体继续交易都将面临《反外国制裁法》下的行政处罚责任。

Chinese and foreign companies need to carefully manage the potential risks of violating AFSL arising from their compliance with any restrictive foreign sanctions as well as import and export controls against China.

中外企业需要谨慎处理因遵守外国对华限制性经济制裁与进出口管制措施而产生的违反《反外国制裁法》的潜在风险。