智仁原创 | 我国出口管制下的企业合规研究

Corporate Compliance Under China’s Export Control Regime

2026年1月6日，中国商务部发布公告，决定禁止所有两用物项向日本军事用户、军事用途以及一切有助于提升日本军事实力的其他最终用户用途出口。这一政策标志着中国出口管制体系进入了更加精准和严格的执行阶段。对于从事稀土、高纯化学品、碳纤维、半导体设备与技术等敏感领域的出口商和企业，如何在商务行为中确保符合国家利益，已成为企业必须面对的重要课题。

On 6 January 2026, China’s Ministry of Commerce (“MOFCOM”) announced a prohibition on the export of all dual-use items to Japanese military end users, military purposes, and any other end users or uses that may enhance Japan’s military capabilities. This marks a shift toward a more targeted and stringent enforcement phase of China’s export control system. For exporters operating in sensitive sectors such as rare earths, high-purity chemicals, carbon fiber, and semiconductor equipment and technologies, ensuring that commercial activities align with China’s national interests has become a core compliance obligation.

一、两用物项管制的范围与适用原则

I. Scope and Application Principles of Dual-Use Item Controls

根据2024年12月1日正式实施的《中华人民共和国两用物项出口管制条例》，两用物项是指既有民事用途，又有军事用途或者有助于提升军事潜力的货物、技术和服务。管制清单涵盖稀土、镓、锗、锑等战略矿产，各类化学品、无人机、传感器、激光器、导航设备，以及核能材料、半导体技术等，涉及物项超过1000项，几乎覆盖了现代工业的核心领域。

Under the Regulation of the People's Republic of China on Export Control of Dual-Use Items (effective 1 December 2024), dual-use items refer to goods, technologies, and services that have both civilian and military applications or may contribute to the enhancement of military potential. The control lists cover over 1,000 items, including strategic minerals such as rare earths, gallium, germanium, and antimony; chemicals; drones; sensors; lasers; navigation equipment; nuclear materials; and semiconductor technologies—effectively encompassing the core of modern industrial supply chains.

更需要警惕的是，即使企业产品未出现在管制清单中，只要出口经营者知道或应当知道该物项可能被用于危害国家安全、用于大规模杀伤性武器或恐怖主义目的，仍然必须申请许可。这意味着企业不能简单地对照清单判断，而必须对清单外可能用于军事用途的物项进行出口评估，对每笔交易的最终用户和最终用途进行实质性审查。

Importantly, even if a product is not listed, an export license is still required where the exporter knows or should know that the item may be used to endanger national security, for weapons of mass destruction, or for terrorist purposes. Compliance therefore cannot rely solely on list-based screening; substantive assessment of end use and end user is mandatory for each transaction.

二、最终用户与最终用途管控的法律要求

II. Legal Requirements for End-User and End-Use Controls

此次对日管制政策的严格性，反映了中国出口管制制度的整体趋势。对最终用户和最终用途的严格管控，是当前所有外贸企业都需要重点关注的合规核心。一些企业误以为只要客户是民营企业或表面从事民用业务就可以放心出口，这种认识存在重大风险。实际上在全球范围内，大量看似普通的商业主体可能与军事用途、敏感技术研发或受限制的最终用户存在关联。

The Japan-related measures reflect a broader trend in China’s export control enforcement: rigorous scrutiny of end users and end uses has become the compliance focal point for all foreign trade enterprises. A common misconception is that exports to private companies or ostensibly civilian businesses are inherently low risk. In practice, many commercial entities worldwide may have direct or indirect links to military programs, sensitive R&D activities, or restricted end users.

域外管辖的扩展也尤其值得关注。商务部公告明确规定，任何国家和地区的组织和个人，违反规定将原产于中国的相关两用物项转移或提供给受限制的组织和个人，都将依法追究法律责任。这要求企业不仅要管控直接出口行为，还要对整个供应链负责，防止产品通过第三地转口最终流向被禁止的最终用户。

Equally noteworthy is the expansion of extraterritorial enforcement. MOFCOM has clarified that any organization or individual, in any country or region, that transfers or provides China-origin dual-use items to restricted entities or individuals in violation of the rules will be held legally liable. Enterprises must therefore manage not only direct exports, but also downstream supply chains, including diversion and re-export risks via third countries.

三、企业合规管理的核心要点

III. Core Elements of Corporate Compliance Management

面对日益严格的管制政策，企业首先需要建立的是物项识别能力。这并非简单地对照清单打勾，而需要深入理解产品的技术参数、功能特性以及潜在用途。即使产品技术指标未达到管制物项的具体描述要求，企业也不能掉以轻心，关键要判断该物项是否可能被用于危害国家安全或军事目的。

The first pillar of compliance is accurate item classification. This requires a thorough understanding of a product’s technical parameters, functionalities, and potential applications—not merely checklist comparison with control lists. Even where technical thresholds are not met, exporters must assess whether an item could nonetheless pose national security or military risks.

在最终用户审查方面，企业需要建立一套完整的尽职调查机制。这包括要求客户提供真实、完整的最终用户和最终用途证明文件；对客户的业务性质、所在国家的出口管制政策、是否存在受限实体清单等进行调查；在合同中明确约定最终用途限制并禁止转售或改变用途；以及建立持续监控机制及时发现异常情况。一旦发现最终用户、最终用途可能或已经改变，或证明文件存在伪造、变造、失效等情形，企业应立即停止向其出口，向商务部报告并配合核查。

Robust end-user due diligence is equally critical. Best practices include obtaining authentic end-user and end-use certificates; reviewing the customer’s business profile, jurisdiction-specific export controls, and relevant restricted-party lists; contractually prohibiting resale or use changes; and implementing ongoing monitoring mechanisms.Where red flags arise—such as changes in end use, falsified documentation, or loss of certificate validity—exports must be suspended immediately, and the matter reported to MOFCOM for verification.

四、出口许可证申请的实务操作

IV. Practical Operations for Export License Applications

对于需要出口的两用物项，企业应当了解许可制度的不同类型及其适用场景。根据《中华人民共和国两用物项出口管制条例》第十五条，许可制度主要分为三类：

Enterprises exporting dual-use items must understand the applicable licensing regimes under Article 15 of the Regulation of the People's Republic of China on Export Control of Dual-Use Items:

l 单项许可适用于向单一最终用户进行一次特定两用物项出口，有效期不超过1年。

Individual License: applies to a single export to a specific end user for designated dual-use items; validity up to one year.

l 通用许可则允许向单一或多个最终用户进行多次特定两用物项出口，有效期不超过3年，但申请企业必须建立完善的内部合规制度且运行良好，具有相关两用物项出口记录和相对固定的出口渠道及最终用户。

General License: allows multiple exports of specified dual-use items to one or more end users; validity up to three years, subject to a sound and well-functioning internal compliance system and stable export records.

l 对于特定两用物项，还可以采用登记填报方式，在每次出口前向商务部办理登记，如实填报相关信息获得出口凭证后自行出口。

Registration-Based Export: for certain designated items, exporters may complete a pre-export registration with MOFCOM and export upon obtaining the export certificate.

企业在申请许可前，首先需要确认交易符合中国出口管制的各项要求，包括最终用户不在受限制实体清单上，最终用途不涉及军事或其他敏感领域，以及不违反针对特定国家或地区的管制措施。对于存在疑问的交易，建议在签订合同前就向商务部进行咨询。

Before applying, enterprises must confirm that the transaction fully complies with China’s export control requirements, including that the end user is not listed, the end use is non-military and non-sensitive, and no country-specific measures are violated. Where uncertainty exists, advance consultation with MOFCOM is strongly recommended.

五、违规法律责任与风险防范

V. Legal Liabilities and Risk Prevention

违反两用物项出口管制规定，企业可能面临行政处罚、刑事责任和民事责任三个层面的法律风险。

Violations of dual-use export controls may triggercriminal, administrative, and civil liabilities.

刑事责任：2025年12月16日，深圳市中级人民法院对王某等27人走私锑锭系列案作出一审判决。2025年2月至3月期间，被告人王某与境外走私团伙合谋，在未取得两用物项出口许可的情况下，组织他人以夹藏伪装、虚假申报等方式将锑锭走私出境，全案共计走私锑锭166余吨。法院认定王某违反出口管制规定，逃避海关监管，走私国家出口管制的货物，情节严重，判处其有期徒刑十二年，并处罚金一百万元。其他26名被告人根据各自走私数量、地位作用等，分别被判处有期徒刑五年至拘役四个月不等刑罚，并处罚金。

Criminal liability: In December 2025, the Shenzhen Intermediate People’s Court sentenced Wang and 26 others for smuggling antimony ingots without export licenses. Over 166 tons were illegally exported through concealment and false declarations. Wang received a 12-year prison sentence and a RMB 1 million fine, underscoring the severe consequences of deliberate circumvention.

行政责任：2025年4月，杭州某供应链管理有限公司委托联合包裹物流向英国出口磁钢，申报规格为铁77%钕22%硼1%。经海关查验并取样化验，出口货物中镝含量为2.3%、铽含量为2.95%，应办理两用物项和技术进出口许可证，但当事人申报时未提交。案发后，当事人配合海关查处违法行为，认错认罚，并已对尚未出境货物主动申请退关。海关认定该行为构成违反出口管制规定，但鉴于当事人主动配合、认错认罚且申请退关，根据《出口管制法》及《行政处罚法》相关规定，最终对当事人不予行政处罚（沪浦机关缉不罚字〔2025〕89号）。这一案例提醒企业，即使是价值较小的货物，如果涉及两用物项出口而未办理许可，同样构成违法行为。

Administrative Liability: In April 2025, a Hangzhou-based supply chain company exported magnetic materials to the UK without the required dual-use license. Despite the violation, no administrative penalty was imposed due to voluntary disclosure, cooperation, and return of the goods. The case highlights that even low-value shipments may constitute violations if licensing requirements are ignored.

民事责任风险：企业还需警惕因违反出口管制规定导致的合同无法履行、违约赔偿等民事法律风险。如果企业因未获得必要的出口许可或许可过期而无法履行合同，可能将面临客户索赔；若客户最终被列入管控名单，已签订的合同可能因违反法律强制性规定而无效，企业不仅无法获得合同收益，还可能承担相应的民事责任。

Civil Liability Risks: Export control violations may also invalidate contracts or expose exporters to breach-of-contract claims. Failure to obtain or maintain export licenses may prevent performance, while transactions involving subsequently listed end users may be deemed void for violating mandatory legal provisions.

除了上述直接法律责任，企业一旦被列入出口管制违法行为记录，将严重影响企业信誉和后续业务拓展。更值得警惕的是域外追责风险——即使是境外转移行为，只要涉及原产于中国的两用物项，同样可能被追究法律责任。

Beyond direct liability, inclusion in export control violation records can severely damage corporate reputation and future business prospects. Extraterritorial enforcement risks further amplify potential exposure.

合规不是负担，而是企业稳健发展的基石。在当前复杂的国际贸易环境下，建立完善的出口管制合规体系，不仅是法律义务，更是企业保护自身利益、避免重大损失的必要措施。我们建议所有外贸企业，尤其是从事稀土、高纯化学品、碳纤维、半导体设备与技术等行业的出口商和企业，尽快开展全面的合规审查，对现有客户进行重新评估，对业务流程进行必要调整，确保每一笔交易都符合最新法律法规要求。

Compliance is not a burden—it is the foundation of sustainable business. In today’s complex trade environment, a robust export control compliance framework is both a legal obligation and a strategic necessity. We strongly recommend that exporters in sensitive sectors conduct comprehensive compliance reviews, reassess existing customers, and adjust internal processes to ensure alignment with the latest legal requirements.

在这个过程中，专业法律团队的支持至关重要。从物项属性判定、最终用户审查方案设计、内部合规制度建设，到许可证申请全流程协助、供应链合规风险评估，以及可能发生的违规行为应对，每一个环节都需要专业知识和实务经验的支撑。

Professional legal support is indispensable throughout this process—from item classification and end-user due diligence, to internal compliance program design, licensing support, supply-chain risk assessment, and incident response.

适用法律：《中华人民共和国出口管制法》、《中华人民共和国两用物项出口管制条例》、《中华人民共和国两用物项出口管制清单》以及《商务部公告2026年第1号》

Applicable Laws: Export Control Law of the People's Republic of China, Regulation of the People's Republic of China on Export Control of Dual-Use Items, Export Control List of Dual Use Items of the People's Republic of China, and MOFCOM Announcement No. 1 of 2026