英国政府发布制裁最终用途控制企业指引
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- 4月24日
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2026年4月22日
英国政府于2026年4月22日发布《Sanctions End-Use Controls: guidance for businesses》，为企业提供全新制裁最终用途控制（SEUC）合规指引。该指引基于Sanctions and Anti-Money Laundering Act 2018（SAMLA），针对出口至非制裁第三方国家但存在货物或相关技术最终转运至制裁目的地风险的情形，新增许可要求，以防止通过间接途径规避制裁。该控制补充现有“making available”禁令，适用于未列入英国战略出口控制清单的普通货物与技术。
指引明确SEUC仅在出口商收到Department for Business and Trade（DBT）或HM Revenue & Customs（HMRC）书面通知（informing notice）后触发，通知将指明具体 shipment 或交易的高转运风险。一旦收到通知，未经许可即出口构成刑事犯罪，企业必须立即停止相关交易。指引适用于Belarus、DPRK、Iran、Libya、Myanmar、Russia and non-government-controlled territories of Ukraine、Syria等多个制裁制度，目前重点关注俄罗斯制裁规避风险。
企业需在收到通知后通过规定流程申请许可，由DBT个案评估，包括尽职调查记录、最终用户及转运路线信息。Office of Trade Sanctions Implementation（OTSI）不接受预先申请，许可可能附带条件或被拒绝。指引同时提醒企业维持现有尽职调查与记录保存义务，并通过案例说明许可决定结果，建议参考Russia Common High Priority List等资源加强风险评估。
指引中案例说明（Case studies）：
12.1 Case Study 1: Licence refused after being ‘informed’
English: For example: A UK company exporting industrial cooling systems to a Central Asian third country distributor is informed by DBT that the goods are likely to be re-exported to a sanctioned Russian entity. The goods were stopped at port by HMRC and the details referred to DBT for assessment. The company then receives a letter requiring them to apply for a licence under the Sanctions End-Use Controls. The goods are either held or can be returned to the customer pending a decision. These goods cannot be exported to the end user until the outcome is determined. The application is refused due to diversion concerns. The company updates its due diligence procedures and stops trading with that distributor.
例如：一家英国公司向中亚第三方国家分销商出口工业冷却系统，收到DBT通知称货物可能被再出口至受制裁的俄罗斯实体。该货物在港口被HMRC拦截，细节转交DBT评估。公司随后收到要求根据制裁最终用途控制申请许可的函件。货物将被扣留或可退还客户，直至决定作出。在结果确定前，货物不得出口至该最终用户。申请因转运风险被拒绝。公司更新了其尽职调查程序，并停止与该分销商的交易。
12.2 Case Study 2: Licence granted after being ‘informed’
English: For example: A UK trader applies for a licence to export precision electronics to a Middle Eastern country after being stopped at customs and informed. During the licence review, the exporter provides clear information on the end use of the products that indicates a reduced risk of diversion. The exporter is issued with a licence for these goods, and the export can continue its onward journey.
例如：一名英国贸易商在海关被拦截并收到通知后，申请出口精密电子产品至中东国家的许可。在许可审查期间，出口商提供了产品最终用途的明确信息，表明转运风险降低。出口商获得该货物的许可，出口可继续其后续行程。
12.3 Case Study 3: Continuing with an unauthorised export after having been ‘informed’
English: For example: A freight forwarder receives an informing letter about a consignment of bearings due for export to a company in the Caucasus region, raising diversion concerns. The letter makes clear that an export licence is required before proceeding. The forwarder overlooks the letter and exports the shipment. The company is investigated for breach of Sanctions End-Use Controls, and risks enforcement action as set out in section 8.
例如：一名货运代理收到关于一批轴承运往高加索地区公司的通知函，该函指出存在转运风险，并明确要求在继续前必须取得出口许可。该代理忽视了该函并出口了货物。公司因违反制裁最终用途控制而接受调查，并面临第8节所述的执法行动风险。