律师视点 | 罗兰：经济制裁合规风险管控——涉及俄罗斯被制裁实体和个人的案例分享
北京德和衡律师事务所
高级顾问
摘要：
俄乌冲突后，以美国为首，英国、欧盟、日本等国纷纷制裁俄罗斯，出台的限制性措施多到史无前例，但对俄罗斯又不是全面制裁，所以不仅俄罗斯企业很困惑，连制裁发起国的企业也不清楚具体哪些行为违反制裁，甚至对违反制裁行为的理解与官方发布的解释存在歧义。
关键词：跨境合规、经济制裁、违反制裁、俄乌冲突、SDN、SSI
美国经济制裁的执行机构主要通过将自然人和实体纳入制裁名单以及追究自然人和实体民事甚至刑事责任的方式确保美国经济制裁法律法规得到执行。面对近期盟友们出现的制裁松动迹象，美国正在加大向盟友的施压力度。2022年12月2日为了保证欧盟制裁措施得到充分执行，弥补相关法律漏洞并增加对违反制裁行为的威慑力，欧盟委员会提出将违反制裁的行为列入《欧盟运行条约》the Treaty on the Functioning of the EU第八十三条第一款中所列的欧盟刑事犯罪清单。被列入该清单的个人最高可处五年监禁，公司可能面临不低于全年全球营业总额5%的罚款。
本文主要通过美国海外资产管理办公室the Office of Foreign Assets Control (以下简称“OFAC”) 官网上的一个典型案例，简要分析如交易涉及俄罗斯被制裁的实体或个人时，需要考虑的跨境贸易合规风险。放上英文原文以兼顾英文读者的阅读习惯，并附上作者基于个人理解做出的中文翻译，有些地方可能不精准，仅作为案例分享材料供大家参考。
ENFORCEMENT INFORMATION FOR JULY 20, 2017[1]
2017年7月20日的执法信息
Information concerning the civil penalties process is discussed in the Office of Foreign Assets Control (OFAC) regulations governing each sanctions program; the Reporting, Procedures, and Penalties Regulations, 31 C.F.R. part 501; and the Economic Sanctions Enforcement Guidelines, 31 C.F.R. part 501, app. A. These references, as well as recent final civil penalties and enforcement information, can be found on OFAC's website at
www.treasury.gov/ofac/enforcement.
有关民事处罚程序的信息在OFAC管理的每个制裁项目的条例中进行了讨论。《报告、程序和处罚条例》[2]，31 C.F.R.第501部分；以及《经济制裁执行指南》，31 C.F.R.第501部分，附录A。这些参考资料以及最终民事处罚和执法信息，都可以在OFAC网站 [3]上找到。
ENTITIES-31CFR501.805(d)(l)(i)
ExxonMobil Corporation Assessed a Penalty for Violating the Ukraine-Related Sanctions
埃克森美孚公司因违反《乌克兰相关制裁条例》而被处以罚金
Regulations: ExxonMobil Corp., of lrving, Texas, including its U.S. subsidiaries ExxonMobil Development Company and ExxonMobil Oil Corp. (collectively, "ExxonMobil"), has been assessed a civil monetary penalty of $2,000,000 for violations of the Ukraine-Related Sanctions
条例：埃克森美孚公司，位于德克萨斯州埃尔文市，包括其美国子公司埃克森美孚开发公司和埃克森美孚石油公司（统称 "埃克森美孚"），因违反《乌克兰相关制裁条例》而被处以200万美元的民事罚款。
Regulations,31C.F.R.part 589 (Ukraine-Related Sanctions Regulations). Between on or about May 14, 2014 and on or about May 23, 2014, ExxonMobil violated§ 589.201 of the Ukraine Related Sanctions Regulations when the presidents of its U.S. subsidiaries dealt in services of an individual whose property and interests in property were blocked, namely, by signing eight legal documents related to oil and gas projects in Russia with Igor Sechin, the President of Rosneft OAO, 1 and an individual identified on OFAC's List of Specially Designated Nationals and Blocked Persons (the "SDN List") (referred to hereinafter as an "SDN").
条例，31 C.F.R.《乌克兰相关制裁条例》第589部分。在2014年5月14日前后至2014年5月23日前后，埃克森美孚违反了《乌克兰相关制裁条例》第589部分第201条的规定，其美国子公司的总裁与一个资产和资产收益被封锁的个人进行了服务交易，签署了八份与俄罗斯石油和天然气项目有关的法律文件，被封锁的个人是俄罗斯石油公司Rosneft OAO[4]总裁伊戈尔-谢钦Igor Sechin，他被列入了OFAC特别指定国民和被封锁人员名单 List of Specially Designated Nationals and Blocked Persons（以下简称 "SDN"）。
On March 16, 2014, the President issued Executive Order 13661, "Blocking Property of Additional Persons Contributing to the Situation in Ukraine," 79 Fed. Reg. 15,535 (Mar. 19,2014) ("E.O. 13661"). E.O. 13661, among other things, granted the Secretary of the Treasury the authority to designate officials of the Russian Government, and blocked any property and interests in property, and prohibited any dealing in any property and interests in property, of a person so designated. Section 4(b) of E.O. 13661 expressly states that U.S. persons are prohibited from the receipt of any contribution or provision of funds, goods, or services from the designated person. In response to multiple media inquiries from March to April 2014, the White House issued press guidance or held press calls in which Senior Administration officials stated that the focus of sanctions against high-level Russian cronies at the time was to identify individuals and target their assets instead of the companies they manage and that U.S. persons are prohibited from doing business with persons who had been designated under E.O.13661.
2014年3月16日，总统发布了第13661号行政命令，“封锁对乌克兰局势有贡献的其他人员的财产”。2014年3月19日载于79号联邦公报。第13661号行政命令，除其他事项外，授予财政部部长指定（指定特指将某实体或个人列入制裁名单）俄罗斯政府官员的权力，封锁被指定人员的任何资产和资产收益，并禁止与被指定人员的任何资产和资产收益进行交易。第13661号行政命令第4(b)条明确规定，美国人禁止从被指定的人那里接受任何款项或为其提供资金、货物或服务。2014年3月至4月在回答多个媒体询问时，白宫发布了新闻声明，举行了新闻电话会议，其中高级政府官员表示，当时对俄罗斯高层亲信的制裁重点是识别到具体个人并针对他们的资产，而不是针对他们管理的公司，美国人禁止与第13661号行政命令中被指定的人进行交易。
On April 28, 2014, OFAC designated Igor Sechin pursuant to E.O. 13661 and added him to its SDN List. The Department of the Treasury stated in a press release announcing the action that "[a]s a result of today's action ... transactions by U.S. persons or within the United States involving the individuals and entities designated today are generally prohibited."
On May 8, 2014, before Exxon Mobil signed the legal documents, but after the above-referenced White House statements were made, OFAC issued the Ukraine-Related Sanctions Regulations that included definitions of "property" and "property interest" that, along with the prohibitions in E.O. 13661 and the public statements made by the White House and the Department of the Treasury, made clear U.S. persons may not deal with any persons designated pursuant to E.O.13361, including Igor Sechin or receive, deal in, or benefit from any service a designated person might provide.
2014年4月28日，OFAC根据第13661号行政命令指定了伊戈尔-谢钦，将其列入SDN名单。财政部在宣布这一行动的新闻声明中指出：“由于今天的行动......美国人或在美国境内涉及到今天被指定的个人和实体的交易通常被禁止。”
2014年5月8日，在埃克森美孚签署法律文件之前，但在白宫发表上述声明之后，OFAC发布了《乌克兰相关制裁条例》，其中包括对“资产” 和“资产收益”的定义[5]，第13661号行政命令的禁令以及白宫和财政部的公开声明，均明确指出美国人不得与第13361号行政命令指定的任何人员进行交易，包括与伊戈尔-谢钦，或接受、或交易或受益于被指定人可能提供的任何服务。
Despite these prohibitions and ExxonMobil's global market and sophistication, ExxonMobil moved forward with signing the legal documents with designated person Igor Sechin between on or about May 14, 2014 and on or about May 23, 2014.
尽管有这些禁令，以及埃克森美孚的全球市场和复杂性，在2014年5月14日前后至2014年5月23日前后埃克森美孚仍然与被指定人员伊戈尔-谢钦签署了法律文件并取得了进展。
Warning Signs That the Conduct at Issue Constituted a Violation of OFAC Regulations
有关行为构成违反OFAC条例的警示信号
ExxonMobil claims that it interpreted press statements as establishing a distinction between Sechin's "professional" and "personal" capacity, in part citing to a news article published in April 2014 that quoted a Department of the Treasury representative as saying that a U.S. person would not be prohibited from participating in a meeting of Rosneft' s board of directors.
However, that brief statement did not address the conduct in this case. Furthermore, the plain language of the Ukraine-Related Sanctions Regulations (which were issued after the Executive branch statements) and E.O. 13661 do not contain a "personal" versus "professional" distinction, and OFAC has neither interpreted its Regulations in that manner nor endorsed such a distinction. The press release statements provided context for the policy rationale surrounding the targeted approach during the early days of the Ukraine crisis, which was to isolate designated individuals who were targeted as a result of the crisis in Ukraine, rather than imposing blocking sanctions on the large companies that they managed. No materials issued by the White House or the Department of the Treasury asserted an exception or carve-out for the professional conduct of designated or blocked persons, nor did any materials suggest that U.S. persons could continue to conduct or engage in business with such individuals.
埃克森美孚声称，新闻声明可以解释为对谢钦的 "职业 "和 "个人 "身份进行了区分，并部分引用了2014年4月财政部代表发表的一篇新闻声明报道，说美国人不会被禁止参加俄罗斯石油公司的董事会会议。然而，该简短声明并没有涉及本案中的行为。此外，《乌克兰相关制裁条例》在行政部门声明之后发布，第13661号行政命令的明文规定中并不包含 "个人 "与 "职业 "的区分，而且OFAC既没有以这种方式解释其条例，也没有认可这种区别。新闻发布会上的声明是乌克兰危机初期围绕目标方法的政策理由提供的背景信息，即孤立因乌克兰危机而成为目标的指定个人，而不是对他们管理的大公司实施封锁性制裁。白宫或财政部发布的任何材料都没有宣称对被指定或被封锁人员的职业行为有例外或豁免，也没有任何材料建议美国人可以继续与这些人进行或从事商业活动。
Separately, there was a Frequently Asked Question (FAQ) publicly available on the OFAC website at the time of the violations that specifically spoke to the conduct at issue in this case,though framed in the context of the Burma sanctions program. FAQ #285, which OFAC issued in 2013 and was publicly available on OFAC's website at the time of ExxonMobil's violations, stated that U.S. parties should "be cautious in dealings with [a non-designated] entity to ensure that they are not providing funds, goods, or services to the SDN, for example, by entering into any contracts that are signed by the SDN." In rebuttal to this guidance, ExxonMobil has pointed out that OFAC's regulations state that different interpretations may exist among and between the sanctions programs that it administers, but FAQ #285 clearly signaled that OFAC had, in a sanctions program also involving SDNs, viewed the signing of a contract with an SDN as prohibited, even if the entity on whose behalf the SDN signed was not sanctioned. OFAC acted consistently with that approach in this case.
另外，在违法行为发生时，OFAC 网站上有一个公开的 "常见问题"（FAQ）模块，其中特别提到了本案中的争议行为，尽管是在缅甸制裁项目的框架下提出的，OFAC于2013年发布的第285号常见问题，在埃克森美孚违法行为发生时已在OFAC网站上公开，该问题指出，美国各方应“在与非被指定实体打交道时保持谨慎，以确保他们没有向SDN提供资金、货物或服务，比如，签订由SDN签署的任何合同。” 为了反驳这一指导意见，埃克森美孚指出，OFAC的条例规定在其管理的制裁项目之间可能存在不同的解释。但第285号常见问题明确指出，OFAC在处理同样涉及SDN的制裁项目中，认为与SDN签订合同是被禁止的，即便该SDN所代表的实体并没有受到制裁。OFAC在本案中的行动与这一做法一致。
The issuance of E.O. 13661 and the publication of the Ukraine-Related Sanctions Regulations prior to the violations at issue here; press statements by the White House and the Department of the Treasury regarding prohibited transactions with persons designated under E.O. 13661; and previous OFAC precedent published in 2013 and available on OFAC's website at the time of the violations all clearly put ExxonMobil on notice that OFAC would consider executing documents with an SDN to violate the prohibitions in the Ukraine-Related Sanctions Regulations.
第13661号行政命令的发布和《乌克兰相关制裁条例》的公布是在本案所涉违法行为发生之前。白宫和财政部关于禁止与第13661号行政命令被指定的人员进行交易的新闻声明；以及2013年公布的OFAC的先例，在发生违法行为时均可在OFAC的网站上查阅，这些都清楚地告知了埃克森美孚, 与一个SDN签署文件，OFAC将会认定违反《乌克兰相关制裁条例》的禁止性规定。
OFAC Determinations and Analysis OFAC的决定和分析
OFAC determined that ExxonMobil did not voluntarily self-disclose the violations to OFAC and that the violations constitute an egregious case. Both the base civil monetary penalty and the statutory maximum civil monetary penalty amounts for the violations were $2,000,000.OFAC thoroughly considered the arguments ExxonMobil set forth in its submissions to OFAC, and the penalty amount reflects OFAC's consideration of the following facts and circumstances, pursuant to the General Factors under OFAC' s Economic Sanctions Enforcement Guidelines, 31 C.F.R. part 501, app. A.
OFAC认定，埃克森美孚没有自愿向OFAC披露这些违规行为，并且这些违规行为构成了一个恶劣的案件。对违法行为的基本民事罚款和法定最高民事罚款金额均为200万美元。OFAC全面考虑了埃克森美孚提交给OFAC文件中提出的论点，处罚金额反映了OFAC根据《经济制裁执行准则》（31 C.F.R. 第501部分,附录A）中的一般因素对以下事实和情况进行的考量。
OFAC considered the following to be aggravating factors: (1) ExxonMobil demonstrated reckless disregard for U.S. sanctions requirements when it failed to consider warning signs associated with dealing in the blocked services of an SDN; (2) ExxonMobil's senior-most executives knew of Sechin' s status as an SDN when they dealt in the blocked services of Sechin; (3) ExxonMobil caused significant harm to the Ukraine-related sanctions program objectives by engaging the services of an SDN designated on the basis that he is an official of the Government of the Russian Federation contributing to the crisis in Ukraine; and (4) ExxonMobil is a sophisticated and experienced oil and gas company that has global operations and routinely deals in goods, services, and technology subject to U.S economic sanctions and U.S. export controls.
(1) 埃克森美孚没有考虑到与被封锁的SDN交易时的警示信号，表现出对美国制裁要求的鲁莽和漠视；(2) 埃克森美孚的最高管理层人员在与谢钦进行被封锁的交易时知道谢钦SDN的身份；(3) 埃克森美对《乌克兰相关制裁条例》的目标造成了重大损害，提供了服务给一名被指定的SDN，这名SDN是对乌克兰危机作出贡献的俄罗斯联邦政府官员；以及
(4) 埃克森美孚是一家复杂且经验丰富的石油和天然气公司，在全球开展业务，且经常交易受美国经济制裁和美国出口管制的货物、服务和技术。
OFAC considered the following to be a mitigating factor: ExxonMobil has not received a penalty notice or Finding of Violation from OFAC in the five years preceding the date of the first transaction giving rise to the violations[6]
OFAC认为以下情况是减轻处罚的因素:埃克森美孚在引起违规的第一笔交易日期之前的五年内，没有收到过OFAC的处罚通知或者违规认定书。
2017年7月20日埃克森美孚在美国德克萨斯北区联邦地区法院达拉斯分院（以下简称“法院”）起诉美国财政部部长、OFAC及其负责人，认为OFAC在没有给出公平的通知的情况下对埃克森美孚做出处罚决定，剥夺了美国宪法赋予埃克森美孚正当程序的权利，违反了美国行政程序法。法院在2019年12月31日做出判决，埃克森美孚不必因为继续与一家俄罗斯国有石油公司做生意而支付200万美元的罚款，即取消了OFAC的处罚决定[7]。
实践中美国一般通过执行机构的官方网站对外发布系列指引和 “常见问题”（FAQ）以解释哪些行为违反制裁条例，但经常出现界定不清楚、不明确的情况。根据美国行政程序法，法院在一般情况下尊重政府机构的决定，特别是在政府机构的决定涉及国家安全的情况下，如本文中法院取消OFAC处罚的决定是非常少见的。假设当时代表俄罗斯石油公司与埃克森美孚签署合同的个人不在SDN名单，那么OFAC的决定可能会有所不同。
如相关执行机构在程序上确实存在瑕疵，被制裁或被处罚的企业或个人均可以委托专业律师，对不公正不合理的行政决定依法向司法机关提起诉讼以维护自身合法权益。对于企业而言，最好的办法是主动合规，遇到类似的困惑第一时间通过专业人士向执行机构（如工业与安全局或者OFAC)寻求指导，结合企业的实际情况，合理地定制跨境贸易合规解决方案，唯有正确的业务决策才能扩大国际化经营，实现可持续发展。
注释：
[1]2017年7月20日的执法信息
https://home.treasury.gov/system/files/126/20170720_exxonmobil.pdf
[2]对美国政府而言，经济制裁情报收集对于经济制裁政策执行至关重要，美国经济制裁情报的主要来源之一，就是根据《报告、程序和处罚条例》要求需要报送冻结交易、拒绝交易、可疑交易等信息的美国金融机构以及在美国境内的非金融机构。
[3] OFAC官网www.treasury.gov/ofac/enforcement.
[4]Rosneft OAO is on the Sectoral Sanctions Identifications List as subject to Directives 2 and 4 under Executive Order 13662 of March 20, 2014, "Blocking Property of Additional Persons Contributing to the Situation in Ukraine," but those authorities are not implicated in this action. Rosneft OAO is not subject to blocking sanctions.
俄罗斯石油公司Rosneft OAO被列入了部门制裁识别名单SSIL清单上，受2014年3月20日第13662号行政命令下第2号和第4号指令管辖，"封锁对乌克兰局势有贡献的其他人员的财产"。但这些当局并不牵涉到这次行动中。俄罗斯石油公司Rosneft OAO不受封锁制裁。
[5]"The terms property and property interest include, but are not limited to, ... services of any nature whatsoever,contracts of any nature whatsoever, and any other property, real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future, or contingent." 31 C.F.R. § 589.308.
"资产和资产收益包括但不限于：......任何性质的服务, 任何性质的合同，以及任何其他资产，包括不动产、个人资产或混合资产，有形或无形的资产，或其现在的、 将来的、或有的资产或资产收益"。31 C.F.R. §589.308
[6]For more information regarding OF AC regulations, please go to: www.treasury.gov/ofac.
有关OFAC的更多信息，请访问：www.treasury.gov/ofac。
[7]Exxon Mobil Challenged a $2 Million OFAC Penalty—and the District Court Agreed
https://www.arnoldporter.com/en/perspectives/advisories/2020/01/exxon-challenged-a-2-million-ofac
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作者简介
罗 兰
北京德和衡律师事务所高级顾问
俄罗斯人民友谊大学国际法博士，中国法律职业资格，俄罗斯司法部注册外国律师，国际隐私专家协会CIPP/E隐私专家资格认证
手机：15011165437
邮箱：luolan@deheheng.com
质控人简介
刘克江
高级合伙人
北京德和衡律师事务所总裁
liukejiang@deheheng.com
梅 良
高级联席合伙人
华盛顿办公室所主任
meiliang@deheheng.com