Publication of Sanctions Advisory: Guidance on Sham Transactions and Sanctions Evasion | Office of Foreign Assets Control

https://ofac.treasury.gov/recent-actions/20260331_33
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2026-03-31 19:38:27 · pdonofrio@vixio.com
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TITLE: United States Treasury Department Issues Sanctions Advisory on Sham Transactions and Evasion BODY: On March 31, 2026, the U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) issued a sanctions advisory providing guidance on sham transactions used to evade sanctions compliance. The advisory highlights sanctions risks associated with sham transactions and identifies key factors that organisations should consider when evaluating whether property may be subject to a sham transaction. The guidance is designed to assist financial institutions, businesses, and other entities in identifying and preventing transactions that attempt to circumvent OFAC sanctions programmes. By clarifying the characteristics of sham transactions, OFAC aims to strengthen sanctions enforcement and reduce the risk of sanctions evasion across regulated sectors. The advisory is relevant to all entities subject to OFAC jurisdiction, including banks, money services businesses, investment firms, and other financial service providers that handle international transactions or maintain relationships with sanctioned jurisdictions or individuals. The advisory serves as a resource for compliance professionals to enhance their transaction monitoring and due diligence procedures. It provides practical guidance on red flags and risk indicators that may suggest a transaction is designed to evade sanctions rather than serve a legitimate commercial purpose. This guidance reinforces OFAC's commitment to combating sanctions evasion and supports regulated entities in meeting their compliance obligations under U.S. sanctions law. The advisory is available on OFAC's website and complements existing OFAC resources, including frequently asked questions, enforcement information, and general licences. Entities should review the advisory and incorporate its findings into their sanctions compliance programmes. **Reference:** Office of Foreign Assets Control, U.S. Department of the Treasury. Publication of Sanctions Advisory: Guidance on Sham Transactions and Sanctions Evasion. March 31, 2026. Available at: https://ofac.treasury.gov
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  • By:pdonofrio@vixio.com (38)