CITF-学习笔记（5.2.2 基于贸易的洗钱活动的主要方法 Main methods used in trade‑based money laundering）

5.2.2 基于贸易的洗钱活动的主要方法
Main methods used in trade‑based money laundering

沃尔夫斯堡集团（Wolfsberg Group）、国际商会（ICC）和BAFT的一份报告强调了基于贸易的洗钱活动”掩盖资金非法流动”的主要方法。例子包括”歪曲商品的价格，质量或数量”（Wolfsberg Group，ICC和BAFT，2019）。
A report by the Wolfsberg Group, ICC and BAFT highlights the main methods used in trade‑based money laundering “to obscure the illegal movement of funds”. Examples include “misrepresent[ing] the price, quality or quantity of goods” (Wolfsberg Group, ICC and BAFT, 2019).

基于贸易的洗钱方法-Trade-based methods of money laundering
Method Description

开具超额发票Over‑invoicing
By misrepresenting the price of the goods in the invoice and other documentation (stating it at above the true value) the seller gains excess value as a result of the payment.
通过在发票和其他文件中歪曲货物的价格（说明其高于真实价值），卖方因付款而获得了超额价值。

发票不足额开具 Under‑invoicing
通过在发票和其他文件中歪曲货物价格（说明低于真实价值），买方在付款时获得了超额价值。
By misrepresenting the price of the goods in the invoice and other documentation (stating it as below the true value) the buyer gains excess value when the payment is made.

多重开票 Multiple invoicing
通过为同一货物开具多张发票，卖方可以证明收到多笔付款是合理的。如果串通方使用多个[金融机构]，这将更难检测。
By issuing more than one invoice for the same goods a seller can justify the receipt of multiple payments. This will be harder to detect if the colluding parties use more than one [financial institution].

短装 Short‑shipping
卖方出货量低于发票上开具的货物数量或质量，从而在单据中歪曲了货物的真实价值。效果类似于开具发票超支。
The seller ships less than the invoiced quantity or quality of goods, thereby misrepresenting the true value of goods in the documents. The effect is similar to over‑invoicing.

超装 Over‑shipping
卖方出货超过发票上开具的货物数量或质量，从而在单据中歪曲了货物的真实价值。效果类似于发票短支。
The seller ships more than the invoiced quantity or quality of goods, thereby misrepresenting the true value of goods in the documents. The effect is similar to under‑invoicing.

故意混淆商品类型 Deliberate obfuscation of the type of goods
当事人可以以某种方式构建交易，以避免引起对金融机构或涉及的其他第三方的任何怀疑。这可能只是涉及从相关文件中省略信息或故意伪装或伪造信息。这项活动可能涉及也可能不涉及有关各方之间一定程度的勾结，并且可能出于各种原因或目的。
Parties may structure a transaction in a way to avoid alerting any suspicion to FIs or to other third parties which become involved. This may simply involve omitting information from the relevant documentation or deliberately disguising or falsifying it. This activity may or may not involve a degree of collusion between the parties involved and may be for a variety of reasons or purposes.

幽灵运输 Phantom shipping
没有货物被运送，所有文件都是完全伪造的。
No goods are shipped and all documentation is completely falsified.

注意：在所有这些情况下，为了使非法活动最有可能成功，买方和卖方之间将存在勾结。例如，通过多开票，买方将清楚地意识到它被要求支付虚高的价格。当然，开具多发票的目的是在所谓的贸易交易之外，由买方向卖方分别支付非法付款。
Note: In all of these scenarios, in order for the illegal activity to have the most chance of success, there will be collusion between buyer and seller. For example, with over‑invoicing, the buyer will be well aware that it is being asked to pay an inflated price. The purpose of over‑invoicing is, of course, for an illegitimate payment to be made from the buyer to the seller separate and in addition to the purported trade transaction.