Sanctions Evasion Reference

OFAC: the Office of Foreign Assets Control

The US Treasury office that administers and enforces most US economic sanctions, publishes the SDN List, issues licences and imposes civil monetary penalties.

acronym

OFAC

country

United States

part of

U.S. Department of the Treasury, Office of Terrorism and Financial Intelligence

reviewed

2026-08-20

OFAC is the single most consequential sanctions authority in the world, not because its legal powers are unusual but because of the currency. Most international trade settles in dollars, and dollar clearing runs through US financial institutions, which brings an enormous volume of transactions between non-US parties within OFAC’s reach.

What it publishes

The SDN List is the primary instrument, published in several machine-readable formats through the Sanctions List Service and updated as designations are made. Alongside it sit the Consolidated Sanctions List of non-SDN restrictions, a large corpus of programme-specific FAQs, general licences, and the advisories that supply most of the red-flag indicators used on this site.

Enforcement information is published as it is issued, with a penalty notice or enforcement release for each action setting out the conduct, the determination on egregiousness and self- disclosure, and the amount.

How its penalties work

Penalties are calculated per apparent violation against a statutory maximum, which is why a case involving thousands of small transactions can produce a figure unrelated to the value transferred or the profit made. Two determinations dominate the arithmetic: whether the conduct was voluntarily self-disclosed, and whether it was egregious. The difference between the best and worst combination of those two is roughly an order of magnitude.

The 50 percent rule

OFAC’s guidance that entities owned fifty per cent or more in aggregate by blocked persons are themselves blocked, whether or not named, is the single most consequential piece of interpretive guidance it has published, and it is why so much of this site concerns corporate ownership.

Lists it publishes

ListFormatsSource
Specially Designated Nationals and Blocked Persons ListXML, CSV, TXT, JSON Publisher page
Consolidated Sanctions List (non-SDN)XML, CSV Publisher page
Recent ActionsHTML, RSS Publisher page

Penalty powers. Civil monetary penalties per violation against a statutory maximum, settlements, findings of violation and cautionary letters. Criminal referral to the Department of Justice.

Sources

  1. Sanctions Programs and Country Information. U.S. Department of the Treasury, Office of Foreign Assets Control, 2026.
  2. Frequently Asked Questions. U.S. Department of the Treasury, Office of Foreign Assets Control, 2026.
  3. Civil Penalties and Enforcement Information. U.S. Department of the Treasury, Office of Foreign Assets Control, 2026.
  4. Specially Designated Nationals and Blocked Persons List (SDN.XML). OFAC Sanctions List Service, 2026.
  5. Revised Guidance on Entities Owned by Persons Whose Property and Interests in Property Are Blocked. U.S. Department of the Treasury, Office of Foreign Assets Control, 2014. The 50 Percent Rule, 13 August 2014.