一、美国对中国炼厂SDN制裁的背景

I. Background of Refinery SDN List against Chinese Entities

2025年至今，美国财政部海外资产控制办公室（“OFAC”）针对中国民营小型炼油厂（俗称“茶壶炼厂”）实施了一系列制裁。OFAC依据涉伊朗制裁的美国总统第13902号、第13846号行政令，先后将恒力石化（大连）炼化有限公司等五家企业列入特别指定国民清单（“SDN清单”）（SDN炼厂清单），指控相关企业采购受制裁伊朗原油，违反了美国对伊朗的依照美国国内法要求所有人必须遵守的次级行业制裁规定，进而被列入SDN清单。

Since 2025, the U.S. Department of the Treasury's Office of Foreign Assets Control ("OFAC") has implemented a series of sanctions targeting small, privately-owned Chinese refineries (commonly known as "teapot refineries"). OFAC, pursuant to Executive Orders 13902 and 13846 under U.S. laws concerning Iran sanctions, has designated five entities, including Hengli Petrochemical (Dalian) Refinery Co., Ltd. ("Hengli"), to the Specially Designated Nationals (SDN) List ("Refinery SDN List"), alleging that these entities procured Iranian petroleum in violation of U.S. secondary sectoral sanctions.

2026年4月28日，OFAC进一步发布《与茶壶炼厂交易相关的制裁风险警示》，指出中国承接了伊朗约90%的石油出口，是伊朗石油的最大买家，并再次点名了该被制裁的五家中国企业，称被制裁企业在美资产被冻结，并且禁止美国人与其进行交易等。此外，OFAC明确警告，若美国或外国金融机构为相关交易提供便利，亦将面临制裁风险，并要求金融机构重点审查涉及中国（尤其是山东省）炼油厂的石油交易，严格落实尽职调查义务。[1]

On April 28, 2026, OFAC further issued a Sanctions Risk Alert titled "Sanctions Risk of Dealing with Teapot Oil Refineries", stating that China accounted for approximately 90% of Iran's petroleum exports and highlighting the five sanctioned Chinese entities again. OFAC noted that the sanctioned entities' U.S. assets are frozen, and U.S. persons are prohibited from engaging in transactions with them. OFAC further warned that U.S. and foreign financial institutions facilitating such transactions could face sanctions, instructing heightened due diligence on petroleum transactions involving Chinese (especially Shandong-based) refineries.

二、商务部发布阻断性禁令

II. MOFCOM Blocking Order

2026年5月2日，中国商务部依据《国家安全法》《对外关系法》《反外国制裁法》及其实施规定、商务部《阻断外国法律与措施不当域外适用办法》（“《阻断办法》”）等规定，综合评估认定美国以参与伊朗石油交易为由对恒力石化（大连）炼化有限公司等五家企业采取的列入SDN清单、实施资产冻结和禁止交易等制裁措施存在不当域外适用情形，据此发布阻断性禁令，要求不得承认、不得执行、不得遵守上述美国制裁措施，禁令自公布之日起生效施行。[2]

On May 2, 2026, the Ministry of Commerce of China ("MOFCOM"), pursuant to the National Security Law, Foreign Relations Law, Anti-Foreign Sanctions Law and its implementing regulations, and the MOFCOM's Rules on Blocking Unjustified Extra-Territorial Application of Foreign Legislation and Measures ("MOFCOM Blocking Rules"), conducted a comprehensive assessment and determined that the U.S. SDN sanctions against Hengli and the other four entities, including designating them to the SDN List, imposing asset freezes, and prohibiting transactions, constituted improper extraterritorial application. Accordingly, a blocking order was issued, requiring that the above-mentioned U.S. SDN sanctions shall not be recognized, enforced, or complied with, effective immediately.

中国商务部采取阻断措施所依据的法律规定以及所采取的阻断措施说明：第一，针对伊朗石油行业的次级制裁措施，已经危害了中国国家安全和利益，并且构成了《反外国制裁法》项下的“干涉内政型的对华歧视性、限制性措施”，因而予以反制，这是《反外国制裁法》的一个重要实践动向；第二，该阻断措施是同时依据《反外国制裁法》以及商务部《阻断办法》所进行的反制，因此中外实体（包括个人）如果违反阻断措施，将同时承受这两项规定项下的所有不利后果。

The legal basis and rationale for the blocking order indicate that: First, these U.S. secondary sanctions targeting Iran's petroleum industry harm China's national security and interests and constitute discriminatory, restrictive measures interfering with Chinese internal affairs under the Anti-Foreign Sanctions Law, prompting countermeasures. This represents a significant practical application of the Anti-Foreign Sanctions Law. Second, the blocking order constitutes a countermeasure taken concurrently under both the Anti-Foreign Sanctions Law and the MOFCOM Blocking Rules. Chinese and foreign entities (including individuals) failing to comply with the blocking order may face all adverse legal consequences under both provisions.

同日，中国商务部发言人在答记者问中进一步指出，美国根据其制裁其他国家的行政令，以参与伊朗石油交易为由，将相关中国企业列入SDN清单、实施冻结资产和禁止交易等制裁措施，不当禁止或限制中国企业与第三国（地区）及其公民、法人或其他组织开展正常的经贸及相关活动，违反国际法和国际关系基本准则，商务部将继续密切跟踪有关国家法律与措施不当域外适用的情况，如存在《阻断办法》规定的情形，将依法开展相关工作。[3]明眼人一看便知，该新闻发言人所指向的外国不当域外适用的法律与措施，也包含欧盟和英国违反国际法就所谓涉俄军工或者防务部门的交易，制裁在华企业的不当做法。

On the same day, a MOFCOM spokesperson further pointed out in a press Q&A that the U.S., pursuant to its executive orders sanctioning other countries and under the pretext of the involvement in Iran’s petroleum trade, has taken sanction measures against relevant Chinese entities, including designating them to the SDN List, imposing asset freezes, and prohibiting transactions. These actions improperly prohibit or restrict Chinese entities from conducting normal economic, trade, and related activities with third countries (or regions), their citizens, legal persons, or other organizations, violating international law and basic norms governing international relations. MOFCOM will continue to closely monitor the improper extraterritorial application of foreign laws and measures. If circumstances specified in the MOFCOM Blocking Rules arise, MOFCOM will carry out relevant work in accordance with the laws and rules. Obviously, the foreign laws and measures that the spokesperson referred to also include EU and UK sanctions on Chinese entities related to transactions with Russia military or defense sectors.

就本次阻断性禁令具体而言，《阻断办法》第2、4、6和7条是本次禁令的依据，其中，第2条规定了《阻断办法》的适用范围，即“外国法律与措施的域外适用违反国际法和国际关系基本准则，不当禁止或者限制中国公民、法人或者其他组织与第三国（地区）及其公民、法人或者其他组织进行正常的经贸及相关活动的情形”。第6条规定了相关部门对外国法律与措施是否存在不当域外适用情形的评估因素，包括（1）是否违反国际法和国际关系基本准则，而美国干涉在华茶壶炼厂与伊朗的石油交易，属于长臂管辖，违反国际法。（2）对中国国家主权、安全、发展利益可能产生的影响。当前美国违反国际法对伊朗的军事打击以及引起的波斯湾乱局，已经严重中国石油进口通道的安全，而本次对于在华炼厂的SDN制裁，更是雪上加霜，已经影响了中国的供应链安全。（3）对中国公民、法人或者其他组织合法权益可能产生的影响。这个影响显而易见。（4）其他应当考虑的因素。这属于中国政府自由裁量的范畴。

Regarding the current blocking order, Articles 2, 4, 6, and 7 of the MOFCOM Blocking Rules provide the legal foundation: Article 2 defines the scope - foreign laws or measures improperly applied extraterritorially in violation of international law or international relations principles, which unjustifiably prohibit or restrict Chinese citizens, legal persons, or organizations from conducting normal commercial or related activities with third countries (or regions), their citizens, legal persons, or other organizations. Article 6 specifies factors for assessing improper extraterritorial application, including: (1) Whether international law or the basic principles of international relations are violated. The U.S. sanctions on Chinese teapot refineries dealing with Iran constitute long-arm jurisdiction and violate international law. (2) Potential impact on China's national sovereignty, security and development interests. At present, the U.S.'s military strikes against Iran, in violation of international law, and the resulting turmoil in the Persian Gulf have already severely affected the security of China's petroleum import channels. The current SDN sanctions against refineries in China further exacerbate the situation, already impacting China's supply chain security. (3) Potential impact on the legitimate rights and interests of Chinese citizens, legal persons, or organizations. This impact is obvious and self-evident. (4) Other factors that shall be taken into account. This falls within the scope of the discretion of the Chinese government.

三、对中外企业的影响

III. Impacts on Chinese and Foreign Companies

根据商务部的《阻断办法》，该阻断性禁令要求任何企业和个人均不得承认、不得执行、不得遵守上述SDN炼厂清单相关的制裁措施。根据商务部《阻断办法》和《反外国制裁法》，违反禁令的后果如下：

According to MOFCOM Blocking Rules, this blocking order requires that any company or person shall not recognize, enforce, or comply with the above-mentioned sanctions related to the Refinery SDN List. In accordance with the MOFCOM Blocking Rules and the Anti-Foreign Sanctions Law, the consequences of violating the blocking order are as follows:

（一）外国企业

1. Foreign Companies

外国企业如因遵守美方制裁而拒绝与该五家企业进行正常贸易，可能违反《反外国制裁法》项下的“任何组织和个人均不得执行或者协助执行外国国家对中国公民、组织采取的歧视性限制措施”，该五家企业有权依法提起诉讼索偿。[4]同时外国企业或个人还可能因不依法执行反制措施，被国务院有关部门禁止或者限制其从事政府采购、招标投标以及有关货物、技术的进出口或者国际服务贸易等活动，禁止或者限制其从境外接收数据、个人信息，禁止或者限制在我国境内停留居留等[5]。

Foreign companies that refuse normal trade with the five entities due to compliance with U.S. SDN sanctions may violate the provision under the Anti-Foreign Sanctions Law that "any organization and person shall not implement or assist in the implementation of the discriminatory restrictive measures taken by any foreign country against any Chinese citizen or organization" and the five entities have the right to initiate legal claims for compensation.

For those who fail to implement the countermeasures, the relevant departments of the State Council shall have the authority to prohibit or restrict them from engaging in government procurement, bidding, the import and export of goods and technologies, international service trade, and other activities; to prohibit or restrict them from receiving data or personal information from overseas; and to prohibit or restrict them from staying and residing in China.

（二）在华企业

2. Chinese Companies

首先，应严格遵守阻断性禁令的要求。在华企业不得因美方制裁而拒绝与该五家企业进行正常贸易。对于以美国制裁为由中止或拒绝交易的在华企业，将面临警告、责令限期改正或罚款，并可能因不依法执行反制措施而面临被禁止或者限制从事政府采购、招标投标、有关货物、技术的进出口或者国际服务贸易等活动、被禁止或者限制向境外提供数据、个人信息等法律责任[6]。而较之外国企业而言，在华企业将更可能承担被该五家企业起诉索赔的风险。[7]

First, Chinese companies must strictly comply with the blocking order and must not refuse normal trade with the five entities due to U.S. SDN sanctions. For those who suspend or refuse transactions citing U.S. SDN sanctions, they may face legal consequences including warnings, orders to make corrections within a prescribed time limit, or fines, and may be prohibited or restricted from engaging in government procurement, bidding, the import and export of goods and technologies, international service trade, and other activities, as well as from providing data or personal information to overseas recipients, for failure to implement the countermeasures. Moreover, compared with foreign companies, Chinese companies will face a greater risk of legal claims for compensation by these five entities.

其次，确有困难可申请豁免。若在华企业因客观原因必须遵守阻断性禁令所述美国制裁措施，可向商务部书面申请豁免。申请材料需包括豁免理由及范围等内容，商务部将在受理后30日内作出是否批准的决定。[8]

Second, if genuine difficulties exist, an application for exemption may be submitted. If compliance with U.S. SDN sanctions is objectively unavoidable, Chinese companies may submit a written exemption request to the MOFCOM, including the reasons and scope. MOFCOM will decide on whether to grant approval within 30 days after accepting the application.

必须指出，对于基于SDN炼厂清单而客观上实际无法履行的交易，交易方就此采取相应的违约性解除等处置措施本身，通常并不违反该阻断性禁令。但是，实业、银行、保险、航运、贸易等行业的企业和个人必须注意避免因为该项美国SDN炼厂清单而反应过度，从而拒绝本可以执行或者履行的交易或者服务项目。避免中外相关方过度反应而损害在华企业和个人的利益，这是本次阻断性禁令所发出的强烈的警示信号。

It should be noted that, for transactions that as a matter of fact cannot be fulfilled in practice due to designations on the Refinery SDN List, transactional parties taking corresponding measures such as contractual termination or similar remedies per se normally do not violate this blocking order. However, any entities or individuals in the industrial, banking, insurance, shipping or trade business shall be cautious not to be over-obedient to such Refinery SDN List, and not to refuse transactions or services that could have been executed or performed. To avoid such over-obedience by Chinese and foreign parties which is detrimental to the interests of entities and individuals in China is the warning that this blocking order signaled.