一、立法政策考量

1.Legislative Policies

根据商务部部长就本次法律修订所作的说明[1]，本次修订《对外贸易法》，为因应全球经贸秩序的新变化，一方面改善营商法律环境，将中国外贸领域的成熟实践法制化，并且在可能的情况下从制度上与高标准的国际经贸规则相通相融；另一方面，也为反制违反国际法的外国单边出口管制与经济制裁，提供反制的依据，预留反制的空间，以维护国家主权、安全和发展利益。

According to the enactment explanation by the Minister of Commerce, the amended Law aims at addressing new developments of global economic and trade order. On the one hand, the amendment intends to optimize the environment for businesses by legalizing established practices of foreign trade and, where feasible, aligning China’s institutional framework with high-standard international economic and trade rules. On the other hand, it will provide the legal basis for countermeasures against foreign unilateral export controls and economic sanctions that violate international law, and to reserve space for further countermeasures, thereby safeguarding China’s national sovereignty, security, and development interest.

前者，则是对企业的利好消息；后者，则是企业需要关注的可能的法律和监管风险。

The former presents favorable news for businesses, while the latter entails potential legal and regulatory risks that deserve caution.

二、具体贸易措施纳入合规审查

Incorporation of Specific Trade Measures into the Trade Policy Compliance Assessment Framework

基于前述修法政策，可以理解，该法（1）将“维护国家主权、安全、发展利益”增列为立法目的（第一条），（2）要求政府主动与国际高标准经贸规则对接即相融相通（第六条），（3）并积极参与国际规则的制定，提出维护多边贸易体制和公平公正的国际经济贸易秩序的国家立场和任务（第六条），（4）优化开放性的贸易政策并推动建设开放性的世界经济（第六条），继续提升跨境贸易便利化；（5）并且提出国务院部门及地方政府在制定相关政策措施前，必须开展合规评估的新要求，以达到在贸易政策方面落实国际义务、依法行政的目的（第七条）。

In light of the aforesaid legislative considerations, the amended Law has incorporated the following amendment: (1) adding the safeguarding of “national sovereignty, security, and development interests” as one of legislative purposes (Article 1);(2) requiring the government to proactively align and integrate with high-standard international economic and trade rules (Article 6);(3) emphasizing participation in the formulating international rules and articulating China’s position and responsibilities in upholding the multilateral trading system and a fair and equitable international economic and trade order (Article 6);(4) optimizing open trade policies and promoting the building  of an open global economy, with a view to enhancing cross-border trade facilitation (Article 6); and(5) introducing a new requirement for compliance assessments to be conducted by State Council departments and local governments before formulating pertinent  policies or administrative measures to ensure fulfillment of international obligations and law-based administration as a trade policy (Article 7).

上述五点内容，已经清晰地指明中国的对外贸易战略，即在维护国家主权、安全、发展利益的基础上，着力维护并完善对外贸易规则和秩序，提升对外贸易规则与国际通行规则的衔接性、相容性和对于贸易主体的便利性，促进、发展对外贸易。其中“推动建设开放性的世界经济”，至少意味着中国同时促进对外贸易和国际贸易的立场和目标，将便利企业的国际投资和全球经营活动，并保护其正当利益。

The above 5 aspects of the amended legislative objectives articulate the foreign trade strategies as follows:

While safeguarding national sovereignty, security, and development interests, China seeks to strengthen and improve the rules and order governing foreign trade, enhance alignment and compatibility of its trade regime with generally accepted international rules, and improve regulatory predictability and facilitation for market participants, thereby promoting and developing foreign trade. In particular, the objective of “promoting the building of an open world economy” reflects China’s commitment to advancing both foreign trade and international trade in parallel. This policy orientation is expected to facilitate international investment and global operations of businesses.

就贸易政策合规评估主题，现阶段要求确保不违反世贸组织规则以及中国的相应承诺，具体要求已见于《国务院办公厅关于进一步加强贸易政策合规工作的意见》和《贸易政策合规工作实施办法》[1]。同时，为达到“同国际通行规则衔接”的要求，贸易政策的合规审查将考虑中国所承担的所有国际义务，包括《贸易便利化协定》以及对于中国生效的各类自由贸易协定等。

With respect to trade policy compliance assessment, the current requirement is to ensure compliance with World Trade Organization (WTO) rules and China’s corresponding commitments. Relevant requirements are set forth in the Opinions of the General Office of the State Council on Efforts to Further Strengthening Trade Policy Compliance and the Measures for the Implementation of Trade Policy Compliance. To achieve alignment with “internationally accepted rules,” trade policy compliance assessment will also consider all international obligations undertaken by China, including the WTO Trade Facilitation Agreement and various free trade agreements that are in force with respect to China.

三、对外贸易经营者的界定问题

Definition of Foreign Trade Operators

“对外贸易经营者”仍被界定为依照规定进行经营主体登记并依法经营的主体（第十一条）。而第十二条新增了一项要求，对从事对外承包工程的主体，应当依照国家规定进行备案或者经过审批。

“Foreign trade operator” is still defined as entities that have completed business entity registration in accordance with applicable requirements and conduct business operations in compliance with law (Article 11). Article 12 introduces an additional requirement that entities engaging in overseas contracted projects complete record-filing or obtain approval in accordance with state regulations.

需要注意的是，立法者在立法技术上展示了完美主义思维，认为贸易主体均是合法登记并依法经营的主体，否则就不是对外贸易经营者。这样的立法思路，值得商榷。实践中，如果经过了登记但是在某些方面没有依法经营的公司实际从事了进出口活动，就不是外贸经营者了么？如果不是，它们的地位是什么？此外，笔者认为，将外贸经营者界定为从事外贸活动的实体和个人，更为合适，也更合乎实际。在此基础上，规定这些实体和个人有义务依法进行登记或者取得相应的批准，并且依法经营。这样的界定，不会因为某实体和个人因为没有登记或者取得批准或者没有依法经营而失去外贸经营者的资格，从而避免了这些实体和个人的法律地位悬空，义务或责任不明，同时也有助于明确即使没有依法进行登记或者取得批准或者没有依法经营，该实体或者个人也应承担相应的义务和责任。值得注意的是，《出口管制法》以及《两用物项出口管制条例》对于出口经营者的定义，也存在类似的问题。

It should be noted that the legislature appears to have adopted a form of legal idealism which is premised on the assumption that all trade participants are duly registered and operating in full compliance with the amended Law, and that those failing to meet such conditions would not qualify as foreign trade operators.

However, if an entity has completed registration but does not operate in some way in compliance with the amended Law, yet in fact engages in import or export activities, should it be excluded from the scope of foreign trade operator? If not, what legal status should such entities be afforded?

In the author’s view, it would be more appropriate and pragmatic to define foreign trade operators as entities and individuals that engage in foreign trade activities, and, on that basis, to impose such obligations on such entities and individuals to complete registration or obtain the requisite approvals and to conduct their operations in accordance with the amended Law . Such an approach will avoid depriving entities or individuals of their status as foreign trade operator solely due to the absence of registration, approval, or lawful operation, thereby preventing legal ambiguity with respect to their status, obligations, and liabilities. It would also help clarify that, even in the absence of proper registration, approval, or lawful operation, the relevant entities or individuals must nonetheless bear corresponding legal obligations and liabilities.

It is worth noting that similar definitional issues also exist under the Export Control Law and the Regulations on Export Control of Dual-Use Items with respect to the definition of export operators.

五、跨境服务贸易负面清单

Negative List for Cross-Border Trade in Services

以“国家鼓励”为导向，首次在法律层面确立了针对跨境交付、境外消费、商业存在和自然人移动等四种国际服务贸易模式[1]的管理范式。

As encouraged by the State, the amended Law, for the first time at the legislative level, establishes a regulatory framework for the internationally recognized four modes of trade in services—namely, cross-border supply of services, consumption abroad, commercial presence, and the movement of natural persons.

对于境外服务提供者以跨境交付、境外消费、自然人移动模式开展的跨境服务贸易，从法律层面明确实行“负面清单管理”，同时，对于境外服务提供者以商业存在模式开展国际服务贸易的，要求遵守《中华人民共和国外商投资法》等法律法规规定，并新增“国际条约、协定更优惠规定优先”的原则。

For trade in services conducted by foreign service suppliers by way of cross-border supply of services, consumption abroad, or the movement of natural persons, a negative list is adopted at the legislative level. With respect to trade in services conducted by foreign service suppliers through commercial presence in China, such service activities shall be governed by the Foreign Investment Law and other relevant laws and regulations. In addition, the amended Law further provides that more favorable provisions contained in international treaties or agreements shall prevail. 

根据该法，在中国境外的服务提供者若通过跨境交付（即服务本身跨境，人和机构不移动，例如SaaS服务-即Software as a Service软件运营服务）、为在华消费（即境外消费者来华旅游、留学）提供服务或自然人移动（即外国服务提供者通过自然人来华提供服务，例如外籍专家来华进行短期培训）等方式向中国提供服务贸易，必须遵守跨境服务贸易负面清单管理规定。

As per the amended Law, overseas service suppliers that provide services to China from overseas through cross-border supply (i.e. the service crosses the border without the movement of persons or entities, such as Software-as-a-Service (SaaS)), or provide consumption services in some way to consumers in China from overseas such as tourists or students, or provide services through the temporary presence in China of foreign natural persons, such as foreign experts coming to China for short-term training, shall comply with the negative list management regime for cross-border trade in services.

中国目前现行有效的跨境服务贸易负面清单是商务部令2024年第1号《跨境服务贸易特别管理措施（负面清单）》（2024年版）和《自由贸易试验区跨境服务贸易特别管理措施（负面清单）》（2024年版），商务部部长近期表示商务部将完善跨境服务贸易负面清单管理制度，有序放宽服务领域市场准入。

The current negative list for trade in services is the Special Administrative Measures (Negative List) for Cross-border Trade in Services (2024 Edition) and the Special Administrative Measures (Negative List) for Cross-border Trade in Services in Pilot Free Trade Zones (2024 Edition) issued by the Ministry of Commerce (MOFCOM) (Order No. 1 of 2024). The Minister of Commerce has recently stated that MOFCOM will refine the negative list management for trade in services and steadily relax market access restrictions in the services sector.

境外服务提供者以商业存在模式（即通过在本地设立机构提供服务，例如外资在华设立独资公司）在华开展国际服务贸易的，则需要遵守《外商投资法》及相关法律法规，按外商投资准入负面清单进行管理。

Where foreign service suppliers engage in trade in services in China through commercial presence (i.e., by establishing a local entity or other business presence, such as a wholly foreign-owned enterprise in China), such activities shall continue to be governed by the existing Foreign Investment Law and related regulations, and shall be subject to the foreign investment negative list.

六、对外贸易反制措施

Countermeasures in Trade

该法所增加的对外贸易反制措施，则是《对外贸易法》的另一个重要修订。并且对危害对外贸易秩序的行为，主管部门除了按原有规定可予以公示外，还新增了其可以采取必要的措施消除危害。同时，将《不可靠实体清单规定》的内容纳入该法，即境外个人、组织如果（1）危害国家主权、安全、发展利益的，（2）违反正常市场交易原则，中断与中国主体正常交易而严重损害其合法权益的，或者（3）对中国主体采取歧视性措施严重损害其合法权益的，均将被采取禁止或限制贸易等措施。

Another significant amendment is the introduction of foreign trade counter measures. Any act which endangers the order of foreign trade, MOFCOM, may, in addition to disclosure to the public, take necessary measures to eliminate the harmful consequences. The amended Law further incorporates as law the Provisions on the Unreliable Entity List, and the foreign individuals or organizations shall be exposed to measures including prohibitions or restrictions on trade and other related countermeasures, if the same foreign party (1) endanger China’s national sovereignty, security, or development interest.

(2) violate normal market transaction principles and interrupt normal transactions with Chinese counterparties, thereby seriously harming their lawful rights and interests; or

(3) adopt discriminatory measures against Chinese counterparties, thereby seriously harming their lawful rights and interests,

该法亦明确禁止任何主体为规避前述反制措施的行为提供支持、协助和便利，否则将处以（1）五十万元以下（违法所得不足五十万元），或（2）违法所得的一至五倍（违法所得五十万元以上）的罚款，并设置了一至五年从业禁止（该法对于一般违法行为仅设置一至三年的从业禁止）；构成犯罪的，依法追究刑事责任。

The amended Law further prohibits any entity or individual from providing support, assisting, or facilitating any practice of evading such countermeasures. Also, violations are subject to administrative fines of (i) up to RMB 500,000 of illegal gains where illegal gains are less than RMB 500,000, or (ii) one to five times of illegal gains where illegal gains are RMB 500,000 or more. The amended Law further provides for a ban on engaging in relevant business for one to five years (as compared to the ban for one to three years for ordinary violations under the amended Law). If there is a crime, criminal liability shall be pursued in accordance with law.

值得注意的是，该法新规定的上述贸易反制的原因并不限于国家安全和发展利益的宏观考虑，还包括了对在华企业因外国主体违反正常的市场交易原则断供而产生商业损失的微观考量。在禁止一般规避中国贸易措施的基础上，也禁止任何第三方主体为被中国反制对象的规避行为提供支持、协助或便利，包括物流运输、支付结算、报关协助或提供交易平台服务等，从而扩大了域外管辖的范围。

It is worth noting that the grounds for the newly introduced trade countermeasures under the amended Law are not limited to macro consideration of national security and development interest but also extend to micro consideration of commercial losses suffered by enterprises operating in China as a result of foreign entities’ violations of normal market transaction principles, including the disruption of supply.

Apart from prohibiting the general circumvention of China’s trade measures, the amended Law further prohibits any third-party entity from providing support, assistance, or facilitation to circumvention activities by entities subject to China’s countermeasures. Such prohibited conduct includes, but is not limited to, logistics and transportation services, payment and settlement services, customs clearance assistance, and the provision of trading platform services, thereby expanding the scope of extraterritorial jurisdiction.

七、贸易限制的新理由

New Grounds for Trade Restrictions

该法将“其他需要的情况”作为禁止或限制货物、技术进出口以及国际服务贸易的新理由，并在禁止或限制贸易的具体措施之外保留“采取其他必要措施”的空间，《对外贸易法》项下的管制措施可能超于贸易管制的范畴。而对于涉及核物项或者军品相关的贸易，将“国际关系中的其他紧急情况”增列为与原有的“战时或者为维护国际和平与安全”并行的原因，国家得以采取任何必要的措施。

The amended Law introduces “other necessary circumstances” as a new ground for prohibiting or restricting the trade of goods and technologies, as well as trade in services, and, in addition to specifying trade-restrictive measures, reserves the authority to adopt “other necessary measures.” As a result, the regulatory measures available under the amended Law may extend beyond the traditional scope of trade measures.

With respect to trade involving nuclear-related items or military products, the amended Law adds “other emergencies in international relations” as a ground parallel to the existing grounds of “wartime” or “the maintenance of international peace and security,” thereby enabling the State to adopt any necessary measures.

八、信息安全和隐私保护的政府义务

Government Obligations with Respect to Information Security and Privacy Protection

该法拓展了贸易主管部门对于所取得敏感信息的保密义务，将工作秘密、个人隐私与个人信息明确纳入保护范围，不仅不得泄露，并且也禁止政府及工作人员“非法提供”，并强调泄露或非法提供秘密或个人隐私和个人信息的应承担相应的行政处分和刑事责任。这将减轻实业界和公民个人的疑虑，同时提升依法行政的水平。

The amended Law expands the confidentiality obligations of the competent trade authorities with respect to sensitive information obtained during their responsibilities, expressly subjecting work secrets, personal privacy, and personal information to the scope of protection. Such information shall not be disclosed, nor may government authorities or their staff illegally provide such information to third parties. The amended Law further emphasizes that any disclosure or illegal provision of secrets, personal privacy, or personal information shall incur corresponding administrative punishment and criminal liability. These provisions are expected to alleviate concerns among businesses and individual citizens, while enhancing the level of administration by the amended Law.

九、贸易救济规避的对治和贸易调整援助制度

Countering Circumvention of Trade Remedies and the Trade Adjustment Assistance System

该法保留了原有的对外贸易救济措施的规定，在此基础上新增了在经济贸易有关条约、协定规定的争端解决机制无法正常运转，使国家利益丧失或受损，抑或条约、协定目标无法实现的，可以根据实际情况采取相应的措施。这是针对美国瘫痪WTO上诉机制的情况下，保留依据该法采取相应反制措施的权利。

The amended Law retains the existing provisions on trade remedy measures. In addition, it introduces a new mechanism pursuant to which, where dispute settlement mechanisms provided under relevant economic and trade treaties or agreements fail to function normally—resulting in the loss or impairment of national interest or failure to achieve the objectives of the treaties or agreements—the State may adopt corresponding measures based on actual circumstances. This provision preserves China’s statutory authority to take countermeasures specifically when faced with situations like the paralysis of the WTO dispute settlement mechanism caused by the United States.

该法还增加了对于贸易政策的国别评估机制，这将作为中国政府采取相应贸易以及其他反制措施的基础。

The amended Law also introduces a country-specific trade policy evaluation mechanism, which will serve as a basis for the Chinese government to adopt corresponding trade measures and other countermeasures.

此外，该法还针对规避贸易救济的做法，规定可以适时调整已经采取的法定救济措施的权利，提高了对治规避贸易救济措施的应变能力。

Furthermore, in response to practices aimed at circumventing trade remedy measures, the amended Law provides that the State may, as appropriate, adjust trade remedy measures that have already been adopted, thereby enhancing regulatory flexibility to address circumvention of trade remedies.

该法新增了贸易调整援助制度，为稳定产业链、供应链，帮助企业应对贸易风险的能力，提供了法律依据。

In addition, the amended Law establishes a trade adjustment assistance regime, providing a statutory basis for measures aimed at stabilizing industrial and supply chains and assisting enterprises in enhancing their capacity to respond to trade-related risks.

十、知识产权保护

Intellectual Property Protection

该法新增了对外贸易知识产权保护的宏观措施，如开展有关国际交流合作、推进对外谈判、健全海外预警和维权援助、提升对外贸易经营者合规水平和风险应对能力。

The amended Law introduces macro-level measures for the protection of intellectual property rights (IPR) in foreign trade, including strengthening international exchanges and cooperation, advancing external negotiations, improving overseas early-warning and rights protection assistance mechanisms, and enhancing the compliance capabilities and risk response capacity of foreign trade operators.

根据国家知识产权局的工作报告，在“十四五”（2021－2025年）期间，中国知识产权国际合作向纵深推进，中国加入《工业品外观设计国际注册海牙协定》和《马拉喀什条约》；推动世界知识产权组织缔结《产权组织知识产权、遗传资源和相关传统知识条约》和《利雅得外观设计法条约》；建立中国-中亚知识产权合作机制，深度参与中美欧日韩等知识产权合作，推动金砖国家知识产权合作实现扩容，完善周边合作格局，而在2026年，中国将深度参与世界知识产权组织框架下的全球知识产权治理，推动人工智能（AI）等新领域新业态知识产权国际规则制定。

According to the work report of the China National Intellectual Property Administration (CNIPA), during the period of 14th Five-Year Plan (2021–2025), China has significantly deepened international cooperation in the field of intellectual property. China has acceded to the Hague Agreement Concerning the International Registration of Industrial Designs and the Marrakesh Treaty. China has also promoted the conclusion, under the framework of the World Intellectual Property Organization (WIPO), of the WIPO Treaty on Intellectual Property, Genetic Resources and Associated Traditional Knowledge and the Riyadh Design Law Treaty. In addition, China has established a China–Central Asia intellectual property cooperation mechanism, deepened cooperation with the United States, the European Union, Japan, and the Republic of Korea, expanded intellectual property cooperation among BRICS countries, and improved regional cooperation arrangements. In 2026, China is expected to further deepen its participation in global intellectual property governance under the WIPO framework and to promote the formulation of international intellectual property rules in emerging areas and new business models, including artificial intelligence (AI).

本次修订体现出我国知识产权保护策略实现重要转变，即从侧重国内保护与被动应对国际纠纷，转向主动参与全球知识产权治理，此为中国企业全球化趋势使然，为企业全球知识产权合规提供便利和确定的治理环境。

This revision reflects a significant shift in China’s intellectual property protection strategy, shifting from a focus on domestic protection and passive responses to international disputes toward active participation in global intellectual property governance. This shift is driven by the growing globalization of Chinese enterprises and aims to provide a more facilitative and predictable governance environment for enterprises’ global intellectual property compliance.

十一、对外贸易促进

Promotion of Foreign Trade

根据该法，“跨境电子商务、外贸综合服务”等成为新的贸易发展业态和发展重点，构建数字贸易与绿色贸易，亦是新的发展机遇。专条规定“对外贸易数字化”，涵盖技术应用、国际互认、治理体系建设的战略节点，顺应全球数字贸易发展。此外，新增“绿色贸易体系”建设，明确鼓励绿色产品进出口、推动有关产品标准、认证、标识体系建设以及国际合作。

Under the amended Law, “cross-border e-commerce” and “comprehensive foreign trade services” are identified as new patterns of trade development and key areas of growth, and digital trade and green trade are also recognized as new areas of opportunity. The special provision dedicated to digitalization of foreign trade addresses the strategic elements including the application of technologies, international mutual recognition mechanisms, and the development of governance frameworks, which are in alignment with global trends in digital trade. Furthermore, the amended Law introduces the construction of a green trade system, expressly encouraging the import and export of green products and promoting the development of related standards, certification, and identification systems, as well as international cooperation.

明确支持建设多元化、韧性强的国际运输通道体系，以降低供应链中断风险。同时，鼓励金融、法律、会计、知识产权等专业服务机构完善国际服务网络，为企业开拓国际市场、防范风险和维权提供专业支持。

The amended Law further provides support for development of diversified and resilient international transportation corridor systems, with a view to reducing supply chain disruption risks. At the same time, professional service institutions—including financial, legal, accounting, and intellectual property service providers—are encouraged to enhance their international service networks to provide enterprises with professional support in expanding overseas markets, mitigating risks, and protecting rights and interest.

提出建立健全多元化纠纷解决机制，鼓励企业根据争议的具体情况，灵活选用调解、仲裁或诉讼等方式来解决涉外纠纷。有助于企业高效、低成本地维护权益，减少时间和经济成本，高效地应对涉外贸易纠纷。

The amended Law also calls for the establishment and improvement of diversified dispute resolution mechanisms, encouraging enterprises to flexibly select mediation, arbitration, or litigation based on the specific circumstances of a dispute to resolve foreign-related disputes. This is intended to enable enterprises to protect their rights more efficiently and at lower cost, and to respond to international trade disputes in a more timely and effective manner.

十二、加大处罚力度

Enhanced Penalties

除前文所提及的新修订要点及对应法律责任外，第七十一条对“未经授权擅自进出口实行国营贸易管理的货物”的罚金上限从五万元提升至五十万元；第七十二条新增对“自由进出口技术未办理合同备案”的处罚规定，即警告和五万元以下罚款。

In addition to the newly revised key provisions and corresponding legal liabilities summarized above, Article 71 raises the maximum fine for the unauthorized import or export of goods subject to state trading administration from RMB 50,000 to RMB 500,000. Article 72 further introduces a new penalty for failure to complete contract filing for freely importable and exportable technologies, providing for a warning and a fine of up to RMB 50,000.

第七十三条、第七十四条对“未经授权擅自进出口禁止、限制类货物、技术或从事禁止、限制类服务的行为”的罚金上限从五万元提升至五十万元，违法所得超过五十万元的按违法所得的一至五倍进行处罚。这两条罚则还新增了对于“未执行本法规定的必要措施的”（即违反国家为保护国家安全等利益而颁布的禁止、限制进出口等必要措施的规定）的处罚情形，在无法律法规另行规定的前提下，相关违法主体除被主管部门责令改正、没收违法所得外，将可能被处以同等程度的罚款。

Articles 73 and 74 increase the maximum fine for the unauthorized import or export of prohibited or restricted goods or technologies, or engagement in prohibited or restricted services, from RMB 50,000 to RMB 500,000. Where illegal gains exceed RMB 500,000, a fine of one to five times the amount of the illegal gains may be imposed. These two penalty provisions also impose liability on failure to implement the necessary measures prescribed by this amended Law—that is, violations of mandatory prohibitions or restrictions on import or export adopted by the State for purposes such as safeguarding national security. In the absence of other applicable laws or regulations, the relevant violators may, in addition to being ordered by the competent authorities to rectify the violation with their illegal gains confiscated, be subject to fines of a comparable magnitude.

鉴于《中华人民共和国反外国制裁法》、《不可靠实体清单规定》、《阻断外国法律与措施不当域外适用办法》对于不执行、不遵守、不配合相关禁令的违法后果规定得较为笼统、不明确，这一新增规定有效弥补并完善了该等法律法规制定时的不足之处，使企业在开展相关商业行为前可以更为精准地评估违法后果、警示其严守合规底线。

Given that the Anti-Foreign Sanctions Law, the Provisions on the Unreliable Entity List, and the Rules on Counteracting Unjustified Extra-Territorial Application of Foreign Legislation and Other Measures provide relatively general and indeterminate legal consequences for failure to execute, comply with, or cooperate with relevant prohibitions or restrictive measures, this newly added provision effectively remedies and supplements the deficiencies. It thereby enables enterprises to assess precisely the potential legal consequences prior to engaging in relevant commercial activities and serves as a clear warning of compliance boundaries.

十三、企业的机遇和风险

Opportunities and Risks for Enterprises

该法项下，企业面临的机遇和风险如下：

Under the amended Law, the business community face the following opportunities and risks:

（一）企业发展机遇

(A)Development Opportunities

1. 服务贸易准入空间扩大

1. Expanded Market Access to Trade in Services

该法鼓励以跨境交付、境外消费、商业存在及自然人移动等各类模式开展国际服务贸易，从立法层面引入跨境服务贸易负面清单管理模式，确立了“非禁即入”的管理模式，促进贸易便利和开放，增强了政策透明度与市场预期，有利于境外服务提供商进行长期市场布局。

The amended Law encourages the conduct of international trade in services through various modes, including cross-border supply, consumption abroad, commercial presence, and the movement of natural persons, and introduces a negative list management approach for cross-border trade in services at the legislative level, thereby establishing a “what is not prohibited is permitted” regulatory model. These measures promote trade facilitation and liberalization, enhance policy transparency and market predictability, and are conducive to long-term market planning by foreign service providers.

2. 数字化转型红利

2. Benefits from Digital Transformation

该法明确支持数字贸易发展，推动电子提单、电子签名等国际互认，通过贸易流程数字化降低跨境交易成本，为数据经济新业态创造良好的设施和制度对接环境。

The amended Law supports development of digital trade and promotes international mutual recognition of instruments such as electronic bills of lading and electronic signatures. By digitalizing trade processes, it reduces cross-border transaction costs and creates a favorable infrastructure and institutional alignment environment for new forms of the digital economy.

3. 绿色贸易体系构建

3. Construction of Green Trade System

该法提出加快建立绿色贸易体系，推动绿色低碳产品进出口及相关标准认证体系建设，引导相关企业优化产品结构、契合我国“双碳”[1]战略，绿色低碳标准的体系化将助力相关产品出口企业更好地应对其他国家或地区的环境保护等市场阻碍，增加企业国际贸易的竞争力。

The amended Law calls for accelerating establishment of a green trade system, promoting the import and export of green and low-carbon products, and advancing the development of related standards and certification systems. These measures guide enterprises to optimize their product structures and align with China’s “dual carbon” strategy. The systematization of green and low-carbon standards will help export-oriented enterprises better address environmental protection–related market barriers in other countries or regions and enhance their competitiveness in international trade.

4. 贸易救济与风险应对

4. Trade Remedies and Risk Response

该法引入贸易调整援助制度，为受外部冲击的企业提供支持。同时完善反制措施与贸易调查工具，帮助企业应对歧视性贸易限制，增强企业应对国际制裁与反制等政治风险的抵御能力。

The amended Law introduces a trade adjustment assistance mechanism to support enterprises that are affected by external trade shocks. It also improves countermeasure mechanisms and trade investigation tools, helping enterprises respond to discriminatory trade restrictions and strengthening their ability to withstand political risks, including international sanctions and countermeasures.

（二）企业需要注意的主要风险

(B)Key Risks

1. 动态合规与市场准入风险

1. Dynamic Compliance and Market Access Risks

该法确立了跨境服务贸易负面清单管理制度，意味着企业面临的合规环境从相对静态的准入制，转向了更具动态性的“非禁即入”模式。但是，相关负面清单仍待主管部门制定和动态调整。企业若未建立常态化跟踪和核查机制，可能因信息滞后而误入禁止或限制类领域，导致业务违规。

The establishment of a negative list management system for cross-border trade in services signifies a shift in the compliance environment from a relatively static access regime to a more dynamic “what is not prohibited is permitted” model. However, the relevant negative lists remain to be formulated and adjusted by the competent authorities. Enterprises must monitor such prohibited or restricted areas before conducting trading activities relevant to China.

2. 处罚升级和连带风险

2. Escalation of Penalties and “Joint Liability” Risks

该法对违规行为的处罚上限大幅提高。例如，对无证进出口等行为，罚款可达违法所得的一倍至五倍，对于擅自进出口国营贸易管理货物的行为，罚款上限已提升至五十万元，意味着企业如未审慎核查自身对外贸易是否合规，其违法行为在该法下可能面临难以承受的经济代价。

The amended Law significantly raises the upper line of penalties for violations. For example, fines for unauthorized import or export activities may range from one to five times of illegal gains, and the maximum fine for unauthorized import or export of goods subject to state trading administration has been increased to RMB 500,000. This means that enterprises that fail to prudently verify the compliance of their foreign trade activities may face substantial consequences.

此外，该法确立了对协助规避行为的强力“连带责任”，任何为规避反制措施提供支持（如代理、货运、报关、仓储、平台服务等）的行为都会受到处罚，一旦企业（包括物流、平台等第三方）被认定为其交易对手提供了规避反制措施的协助，将面临罚款和可能长达五年的从业禁止。

The amended Law establishes “joint liability” for assisting in circumvention activities. Any act that provides support for the circumvention of countermeasures and other restrictive measures—such as agency services, freight forwarding, customs clearance, warehousing, or platform services—may be subject to penalties. Once an enterprise (including logistics providers and platform operators) is found to have assisted its trading counterpart in circumventing countermeasures, it may face fines and a possible ban from engaging in relevant foreign trade activities for up to five years.

十四、企业的因应措施

Expected Responsive Measures

企业在充分利用上述利好与商业机遇的基础上，需要更加重视并加强企业的贸易合规内控管理，避免被巨额处罚或者被制裁的后果。

While fully leveraging the above benefits and business opportunities, the enterprises must place greater emphasis on strengthening internal trade compliance and control mechanisms to avoid exposure to significant penalties or sanctions.

（一）核对监管清单

(A)Verifying Regulatory Lists and Standardizing Business Operations

企业务必跟进贸易负面清单等后续文件的制定发布情况，对照负面清单对拟提供的跨境服务、技术或生产加工销售的货物进行强制性筛查，确认不属于国家禁止或限制的范畴，方能开展或继续业务活动。特定贸易货物（如原油、稀土）需严格遵循配额及许可证管理规定。

Enterprises must closely monitor trade negative lists and conduct mandatory screening against such lists of proposed cross-border services, technologies, or goods to be produced, processed, or sold, to ensure that they do not fall within prohibited or restricted categories before commencing or continuing business activities. Certain goods (such as crude oil and rare earths) must strictly comply with quota and licensing requirements.

此外，企业应建立常态化的内部合规审查机制，就风险多发的业务环节，落实服务或货物及其进出口的事先审核和事后审计。例如，将贸易合规核查设置为业务合同审批、生产计划启动等关键业务流程中的必经环节。

Enterprises must establish routine internal compliance review mechanisms, implementing ex ante review and ex post audit procedures for services or goods and their import or export in high-risk business segments. For example, trade compliance verification shall be incorporated as a mandatory step in key business processes such as contract approval and production planning initiation.

（二）强化跨境供应链合规筛查

(B)Strengthening Compliance Screening of Cross-Border Supply Chains

企业需要提升贸易风险的识别能力，主动发现并管理自身货物、技术、服务跨境流动的相关风险，其中包括进出口海关申报风险、中外出口管制风险、中外经济制裁与反制风险、中外ESG（Environmental, Social and Governance）违规风险等。

Enterprises are expected to enhance their ability to identify trade-related risks and proactively detect and manage risks associated with the cross-border movement of goods, technologies, and services. These risks include customs declaration and clearance risks, Chinese and foreign export control risks, Chinese and foreign economic sanctions and counter measure risks, and Chinese and foreign ESG (Environmental, Social and Governance) compliance risks, among others.

2024年商务部曾发布公告指出，有证据显示美国凯普拉格斯公司（Caplugs）规避《不可靠实体清单规定》等相关规定，将自中国采购的货物转移至不可靠实体清单中企业，该公告中除了警告该美国主体须尽快采取措施，确保自中国采购的相关货物、技术、服务等不向不可靠实体清单中的外国实体转移外，还明确提示相关境内企业有一系列合规义务，即“在与该美国主体开展出口业务时，应当注意识别违规转移的风险，履行尽职调查，提升注意义务，加强贸易流向管理，采取适当方式确保相关货物、技术、服务等不被转移至不可靠实体清单中的外国实体”。[2]

In 2024, the Ministry of Commerce issued an announcement stating that evidence indicated that the U.S. company Caplugs had circumvented the Provisions on the Unreliable Entity List and related regulations by transferring goods procured from China to enterprises listed on the Unreliable Entity List. Ministry of Commerce warned Caplugs to promptly take measures to ensure that goods, technologies, and services procured from China were not transferred to foreign entities on the Unreliable Entity List, the announcement also expressly reminded relevant domestic enterprises of compliance obligations. Specifically, when engaging in export business with the U.S. entity, enterprises were required to identify the risk of unlawful diversion, conduct due diligence, enhance their duty of care, strengthen trade flow management, and adopt appropriate measures to ensure that relevant goods, technologies, and services are not transferred to foreign entities on the Unreliable Entity List, for instance.

为降低跨境供应链风险，企业应主动进行尽职调查，了解、筛查自身业务活动所涉供应链上下游物项的管制与主体制裁情况，避免规避中国政府的贸易制裁等措施。跨境供应链服务商应确保不为规避中国贸易反制措施的行为提供代理、货运、报关、仓储或平台等服务或者协助。

To mitigate cross-border supply chain risks, companies shall proactively identify and screen through due diligence work items subject to regulatory controls and parties designated as sanctions targets in the upstream and downstream supply chains of their business activities, and refrain from circumventing trade counter measures taken by China. Cross-border supply chain service providers must ensure that they do not provide agency, freight forwarding, customs clearance, warehousing, trade platform services, or any other assistance to circumvent such trade countermeasures.

跨境供应链企业亦需要在相关交易文件中设置相应合规要求，并对于所涉及的潜在交易进行全面合规筛查，对于交易目的不明确、支付方式存在异常以及企图通过间接方式与受限制主体开展交易等可疑迹象，必须提示并解决风险，否则不应推进该项交易。

Cross-border supply chain enterprises should also incorporate compliance requirements into relevant transaction documents and conduct comprehensive compliance screening of potential transactions. Where there are suspicious indicators—such as unclear transaction purposes, abnormal payment methods, or attempts to engage in transactions with restricted entities through indirect means—enterprises must identify and address the risks; otherwise, such transactions shall not proceed.

（三）开展合规审计与自查

(C)Conducting Compliance Audits and Self-Inspections

建议企业启动对过往三年进出口业务的合规审计，并定期进行合规审计工作。例如对货物进出口企业而言，审计工作应重点核查货物的品名、价格、商品编码及原产地申报的准确性，确认货物不存在禁止进出口情形，交易方不存在违反制裁规定等情况，并核实许可证件申领的完备性。

Enterprises are advised to initiate compliance audits of their import and export activities over the past three years and to perform such audits regularly. For goods import and export enterprises, audit efforts is to focus on verifying the accuracy of declarations relating to product descriptions, values, tariff classification codes (HS Codes), and origin, confirming that the goods are not subject to import or export prohibitions, that trading counterparties do not violate sanctions requirements, and that licenses and permits have been duly obtained.

同时，企业还应对是否存在外汇违规、数据安全违规及知识产权侵权等风险进行全面自查，及时识别潜在风险，并迅速采取整改措施。

At the same time, enterprises shall conduct a comprehensive self-assessment to identify potential risks relating to foreign exchange, data security violations, and intellectual property infringement, promptly detect such risks, and take corrective measures in a timely manner.