China: An International Trade: Customs, Export Controls & Economic Sanctions (PRC Firms) Overview

中国国际贸易：海关、出口管制及经济制裁领域概要指南

Summary

提要

Chinese and foreign companies should be alert as to the stringent trend of export control enforcement by the General Administration of Customs of the People's Republic of China (GACC), also known as the China Customs. Criminal investigation and prosecution may still occur despite there being, at least from the perspective of the companies involved, some ambiguity in the provisions and scope of export control. Foreign companies may also be targeted in such criminal investigations. Accordingly, an internal compliance programme (ICP) is highly desirable for both Chinese and foreign companies to identify, control and resolve such trade compliance risks.

中外企业需要重点关注中国海关出口管制执法趋于严厉。尽管从企业的角度来看，有些出口管制规定比较模糊，出口管制物项范围存疑，但企业仍然可能面临违反出口管制的刑事侦查、提请刑事追诉的风险。境外企业有时也被列入刑事追诉的对象。因此，对中外企业而言，制定内部合规计划，用于识别、控制和解决此类贸易合规风险非常必要。

Features of import and export criminal cases in 2025

2025年走私刑事案件总体趋势与特征

1. Trial cases of smuggling are decreasing

In 2025, there were 231 publicised criminal smuggling judgments. Compared to the number of adjudicated cases in the previous three years (278 in 2022, 307 in 2023 and 330 in 2024), this represents a downward trend. Import tax evasion cases reach the ratio of 2:1 compared with cases of import or export of prohibited or restricted goods. The tax evasion cases mostly involve high-value consumer goods such as luxury tobacco, alcohol, and apparel. The cases related to the import or export of prohibited or restricted goods were primarily related to agricultural products, such as animal products from epidemic-stricken areas.

1. 案件总量回落，普通货物走私仍为主流

2025年，已公开的刑事走私裁判案件为231件，相较于此前三年的裁判案件数量（2022年278件、2023年307件、2024年330件），呈现出下降趋势。在案件类型分布上，偷逃进口税收货物走私案件与走私禁止或者限制类进出口货物案件的比例保持在约2:1的常态。其中，涉及偷逃进口税收的走私案件中，涉案货物主要为名烟名酒、奢侈品服饰等高价值消费品；而在走私禁止或者限制类进出口货物案件中，涉疫动物制品等禁止进口的农产品则占多数。

2. Adjustments of penalties in appellate judgments

The publicised cases in 2025 included approximately 221 first-instance judgment cases and nine appellant cases. The appellant courts generally affirmed the conviction rendered by the first-instance court, but more often than not, and where appropriate, lessened the penalties imposed by the court of first instance, reflecting the delicacy of adjudicating standards for smuggling cases.

2. 上诉审调整量刑

2025年公开案件中一审案件约221件，二审案件约9件。在二审裁判中，法院基本维持了一审的定罪部分，但在量刑上往往依据具体情节适当向下调整，量刑进一步精细化。

3. Regional features

From a geographical perspective, the provinces with a high incidence of convictions for smuggling crimes in 2025 were, in order: Guangdong (24.77%), Guangxi Zhuang Autonomous Region (20.27%), Zhejiang (11.71%), Yunnan (11.26%), and Hainan (6.31%). Compared with data from the past three years, the number of cases in Shanghai saw a precipitous drop after 2023. Please note that on 18 December 2025, the Hainan Free Trade Port started to operate and there may therefore soon be more cases of smuggling of duty-free consumer items for illegal trade purposes.

3. 走私案件的区域分布特点

从地域分布来看，2025年走私判决案件高发的省份依次为广东省（24.77%）、广西壮族自治区（20.27%）、浙江省（11.71%）、云南省（11.26%）及海南省（6.31%）。与过去三年数据对比，上海市在2023年后案件数量呈现断崖式下跌。值得注意的是，2025年12月18日，海南自贸港正式实施全岛封关运作，随之而来利用海南离岛免税政策进行套购走私案件可能增多。

Focus on strategic mineral exports

执法重点：战略矿产出口管制

Since China extends export control to strategic minerals such as gallium, germanium, antimony, tungsten, and medium and heavy rare earths, smuggling cases of different kinds have increased in this respect. In 2025, China Customs intensified enforcement against smuggling of dual-use items, such as minerals, through typical circumvention methods such as false declaration, concealment, and transshipment via “third countries”. China Customs also released a batch of such smuggling cases.

自我国对镓、锗、锑、钨、中重稀土等战略矿产实施出口管制以来，部分实体不断翻新走私出口手法的案件增多。2025年，海关对通过伪报瞒报、夹藏走私、”第三国”转口等典型规避手法走私受管制的矿产等两用物项的行为加大了打击力度，并公布了一批走私出口案件。

Case studies

案例分析

Case 1: Duty-free goods smuggling case in Hainan

From April 2021 to April 2024, Jiang organised relatives (such as Huang) and hired smugglers to procure duty-free goods using others’ offshore duty-free quotas. These goods were then mailed to Shenzhen and other locations for illegal resale to make a profit. The import duties as evaded amounted to approximately CNY447,000.

The court held that Jiang had been guilty of the crime of smuggling and sentenced him to two years of fixed-term imprisonment, with suspension for three years, along with a fine of CNY100,000.

This case is a typical smuggling by “arbitrage purchasing” fraudulently utilising the Hainan offshore duty-free consumption policy. As the Hainan Free Trade Port has started to operate, related smuggling cases are likely to increase. Please note that any duty-free shop may be implicated in a smuggling case if that shop has failed to verify properly the identity and relevant information of its consumers.

案例1：海南免税商品走私案

2021年4月至2024年4月间，被告人江某组织黄某等亲友及雇请水客，利用他人离岛免税额度购买免税商品，并通过快递邮寄至深圳等地非法转售牟利。经计核，偷逃应缴税款约44.7万元。

法院认定江某构成走私普通货物罪，判处有期徒刑二年，缓刑三年，并处罚金十万元。

评析：本案是典型的利用海南离岛免税政策进行非法”套购”的走私案件。随着海南自贸港封关运行，海南相关的走私案例很可能增多。如果免税店没有适当审核购买者的身份等信息，可能已有法律责任。

本案是典型的利用海南离岛免税政策进行非法”套购”的走私案件。随着海南自贸港封关运行，海南相关的走私案例很可能增多。如果免税店没有适当审核购买者的身份等信息，可能已有法律责任。

Case 2: Smuggling of goods subject to export control

From November 2023 to February 2025, Chang, procured large quantities of controlled metals (eg, gallium, germanium and antimony) and their compounds in China: over 325 metric tons. Chang then ordered his accomplices to falsely declare the goods as ordinary commodities and further smuggled these controlled materials out of China without obtaining the Dual-Use Items and Technology Export Licence. The value of the goods involved reached CNY146 million.

The court held Chang guilty of smuggling goods prohibited from export. Chang was sentenced to 17 years of fixed-term imprisonment, along with a fine of CNY6 million. The logistics company that provided customs brokering services to Chang and its directly responsible personnel were also held as accomplices in the smuggling, respectively, subject to fines and three years of fixed-term imprisonment.

The case was adjudicated with severe penalties given the huge quantity of smuggled goods. Please note the risk of third-party service providers such as logistics, customs declaration, and cross-border platforms being implicated in a joint smuggling case if they knowingly provide services for such illegal exports.

案例2：某团伙走私出口管制货物案

2023年11月至2025年2月期间，主犯常某在国内大量采购受出口管制的镓、锗、锑等金属及其化合物，总量超过325吨。在未取得《两用物项和技术出口许可证》的情况下，常某指使团伙采取伪报品名的方式，将管制货物冒充为普通货物走私出境，涉案货值高达1.46亿元人民币。

法院认定常某构成走私国家禁止进出口的货物罪，合并其他罪名后决定执行有期徒刑十七年，并处罚金六百万元。本案中为常某提供报关服务的物流公司及直接责任人员，也均以共同犯罪论处，分别被判处罚金及3年有期徒刑。

本案涉案金额、数量巨大，刑罚严厉。值得注意的是，物流、报关、运输等环节的第三方服务提供商，如果在知情的情况下为非法出口两用物项提供服务，存在共同犯罪的刑事风险。

Case 3: Wang and 26 others smuggling antimony ingots

From February to March 2025, a smuggling group led by Wang attempted to smuggle 166 tons of antimony ingots out of China within just two months through various methods, including concealment, disguise and false declarations. China Customs seized 96 tons of the cargo on the spot.

The court held that the principal offender Wang should be sentenced to 12 years’ imprisonment, along with a fine of CNY1 million for smuggling goods prohibited from export. The remaining 26 accomplices were made subject to penalties ranging from five years’ imprisonment to short-term detention, based on their respective degrees of involvement and roles in the crime.

Given that export controls involve national security and multilateral non-proliferation obligations, the customs export control enforcement in China has become increasingly stringent in recent years. Even though export control laws are relatively vague, goods with doubtful status regarding export control scope are sometimes still deemed to be controlled goods, leading to exposure to criminal investigation and prosecution. There are also many administrative penalty cases regarding export of dual-use goods. Overseas companies may also be pursued in such criminal investigation and prosecution. Accordingly, an ICP is highly desirable for Chinese and foreign companies to identify, control and resolve such trade compliance risks.

案例3：王某与其余26人走私锑锭案

2025年2月至3月，以王某为首的走私团伙，在短短两个月内，通过夹藏、伪装、虚假申报等多种手法，试图将166吨锑锭走私出境，其中96吨被海关当场查扣。

法院判定主犯王某以走私国家禁止进出口的货物罪判处其有期徒刑十二年，并处罚金一百万元。其余26名从犯，根据参与程度和作用，分别被判处五年以上有期徒刑至拘役不等的刑罚。

鉴于出口管制涉及国家安全和防扩散多边国际义务，近年来海关出口管制执法趋于严厉。即使出口管制法律规定比较模糊，是否属于出口管制范围的存疑货物，有时往往仍被认定为是出口管制货物而予以刑事侦查、提请刑事追诉，另外也有很多行政处罚案例。境外企业有时也被列为与境内出口企业共同犯罪的被告一方，因此中外企业亟需加强出口管制的合规内控措施，以此识别、控制与解决贸易合规风险。

Compliance considerations

中外企业的合规考虑

Given the severe consequences of criminal penalties, and to avoid corresponding administrative and criminal risks, Chinese and foreign companies are advised to consider the following trade compliance measures:

• Establish and implement internal control mechanisms for import and export trade compliance in a timely manner. Before import/export declarations, the importer or exporter must ensure that the declaration of description, price, HS code, and origin of the goods must comply with customs and export control laws and regulations.
   

• For any questionable or uncertain information regarding the declaration of goods, please consider consulting professional lawyers to avoid false declarations and potential criminal prosecution for knowingly false declaration of imports or exports.
   

• For overseas entities or persons, caution must be exercised to avoid using entities and persons in China to illegally export dual-use items. Otherwise, such overseas entities or persons will be exposed to criminal prosecution ion China for premeditated smuggling crime.
   

• While using bonded and duty-free policies such as those of the China Hainan Free Trade Port, please bear in mind that the Hainan Free Trade Port is a customs supervision area. For the businesses engaged in goods operations within the Free Trade Port, all their goods operation activities are subject to customs supervision. Accordingly, the businesses within such area must also establish and implement import and export compliance internal control mechanisms.
   

• Companies in China should conduct internal compliance health checks/audits on import, export and bonded business of the past three years. Such health checks can identify and then resolve customs regulatory risks. Trade compliance training is also desirable, which can improve awareness of customs risks, ensuring that the company is prepared and will not be paralysed by customs “dawn raids” or other investigative movements.

考虑到刑事处罚带来的灾难性后果，为避免相应的行政、刑事处罚风险，中外企业需要考虑如下贸易合规措施：

• 及时建立、落实进出口贸易合规内控机制，在进出口申报之前，确保所申报的进出口货物的品名、价格、海关商品编码（税号）以及原产地等内容符合法律规定。
   

• 对于货物申报存疑、不确定的内容，需要咨询专业律师，避免虚假申报，并避免出现在应知的情况下向海关进出口申报不实的情况，而受到刑事追诉。
   

• 对于境外企业或个人，注意避免利用在华企业或个人违法出口禁止或者限制出口的两用物项，否则可能构成违反出口管制以及海关法律规定的蓄谋走私犯罪行为。
   

• 在积极利用中国海南自贸港等保税和免税政策的同时，必须注意海南自贸港属于海关监管区域，对于自贸港从事货物经营的企业，其所有货物经营活动都受到了海关的严格监管，因此这些企业建立、落实进出口合规内控机制，属于当务之急。
   

• 公司应当就以往三年的进出口合规情况进行内部合规体检/审计，是识别以及解决海关风险的前提。而贸易合规培训则可以提高员工的海关风险和贸易合规意识，并且在配合、应对海关黎明突袭时不至于自乱阵脚，手足无措。