Sanctions Evasion Reference

What is hawala and how does informal value transfer work?

Settling obligations between brokers in different countries by netting them against each other, so a customer's payment reaches a recipient abroad without any funds crossing a border.

also known as

hundi, IVTS, informal value transfer

seen in

Islamic Republic of Iran, Democratic People's Republic of Korea

reviewed

2026-08-20

In a hawala transfer, no money crosses a border. A customer pays a broker in one country. A broker in another country pays the recipient. The two brokers now have an obligation between them, and they settle it later — by a transfer in the opposite direction, by a commercial payment, or by moving goods or gold.

The system is old, it is lawful and regulated in many jurisdictions, and it serves populations that banking does not reach. It is fast, cheap and reliable, and the overwhelming majority of its use is remittance by migrant workers.

How it works

The transfer and the settlement are separate events, and this separation is the whole mechanism.

The transfer leg leaves no cross-border record at all. Two domestic payments occur in two countries, and a message passes between the brokers. Nothing that any payment system can see connects them.

The settlement leg is where value actually moves, and it happens in aggregate, later, and often in a form that does not look like a payment. FATF’s 2013 study documents the settlement mechanisms directly. Providers that owe debt to corresponding providers settle accounts by fulfilling the commercial obligations of those providers — paying a debt or an invoice of the same value1 . Settlement occurs across multiple jurisdictions through value or cash outside the banking system2 , including through the use of cash couriers3 , and it commingles licit and illicit proceeds4 . Gold dealing appears among the businesses these operators run5 .

Where it meets trade misinvoicing

The most important link in this area is that a trade invoice can settle an unrelated obligation. If broker A owes broker B, a shipment of goods invoiced at the wrong price between their respective trading companies discharges the debt while appearing to be ordinary commerce.

The trade and the value transfer are then the same transaction viewed from different ends, and neither is comprehensible alone — which is why this site treats the two literatures as one body of material rather than as separate subjects.

The same structure, settled in stablecoins

The clearest contemporary description of a netting arrangement comes from the Multilateral Sanctions Monitoring Team, the body that took over DPRK sanctions monitoring after the Panel of Experts’ mandate lapsed. Describing how stolen cryptocurrency becomes usable cash, its 2025 report records that actors are highly reliant on Chinese underground banking and China-based facilitators7 , and sets out the mechanism: after converting stolen cryptocurrency to USDT, they transfer the tokens to an over-the-counter broker, usually in China, who takes a cut as payment in exchange for separately supplying an equivalent amount of fiat currency8 .

Read that against the definition at the top of this page. Nothing crosses a border. One party transfers value on a public ledger; the other supplies cash somewhere else; the two obligations cancel and the broker’s margin is the fee. It is hawala with the settlement asset changed, described by a monitoring body rather than inferred — and it corroborates the TGR Group designation, where Treasury found the same cash-for-USDT arrangement running for Russian clients.

Why it matters for sanctions specifically

Sanctions operate on the formal financial system: they block accounts, restrict correspondent relationships and screen payment messages. A value transfer that generates no cross-border payment message is not screened by anything, because there is nothing to screen.

The constraint is scale and settlement. Netting only works where flows run in both directions, and the settlement leg has to happen eventually. Where a restricted jurisdiction’s flows are heavily one-directional, settlement obligations accumulate, and discharging them requires moving real value by some means that is visible.

How it is caught

The settlement leg. Investigations focus on settlement rather than on transfers, because that is where value actually crosses. Trade flows between the brokers’ commercial entities, commodity movements and cash shipments are all observable.

Account profile. An operator’s own account frequently shows the pattern. FATF and the Egmont Group flag accounts with frequent cash deposits subsequently transferred to persons or entities in free trade zones or offshore jurisdictions with no business relationship to the account holder5 , and accounts that function as pay-through or transit accounts with rapid movement of high-volume transactions6 .

Record absence. Regulated operators are required to identify customers and record transfers. An operator accepting funds without recording sender, recipient or purpose has committed an identifiable regulatory offence, independent of anything the transfer was for.

Reconciliation of trade against obligation. Where two trading houses’ invoices consistently fail to correspond to any plausible commercial requirement, and the imbalances track remittance flows, the trade is functioning as settlement.

What the sources say

Each numbered claim above, with the words of the document it rests on and — for the Panel of Experts reports — the paragraph it comes from. Quotes are checked against the source text at build time.

  1. “settle accounts by fulfilling commercial obligations”

    The Role of Hawala and Other Similar Service Providers in Money Laundering and Terrorist Financing. Financial Action Task Force, 2013.

  2. “settlement across multiple jurisdictions through value or cash outside of the banking system”

    The Role of Hawala and Other Similar Service Providers in Money Laundering and Terrorist Financing. Financial Action Task Force, 2013.

  3. “the use of cash couriers”

    The Role of Hawala and Other Similar Service Providers in Money Laundering and Terrorist Financing. Financial Action Task Force, 2013.

  4. “commingling of licit and illicit proceeds”

    The Role of Hawala and Other Similar Service Providers in Money Laundering and Terrorist Financing. Financial Action Task Force, 2013.

  5. “transferred to persons or entities in free tra de zones or offshore jurisdictions”

    Trade-Based Money Laundering: Risk Indicators. Financial Action Task Force and Egmont Group, 2021.

  6. “rapid movement of high-volume transactions”

    Trade-Based Money Laundering: Risk Indicators. Financial Action Task Force and Egmont Group, 2021.

  7. “they are highly reliant on Chinese underground banking and China-based facilitators”

    The DPRK's Violation and Evasion of UN Sanctions through Cyber and Information Technology Worker Activities (MSMT/2025/2). Multilateral Sanctions Monitoring Team, 2025, p. 44, Cryptocurrency to Cash Conversion.

  8. “after converting stolen cryptocurrency to USDT, DPRK actors transfer USDT to an OTC broker, usually in China, who receives a cut of the stolen cryptocurrency as payment in exchange for separately supplying an equivalent amount of fiat currency”

    The DPRK's Violation and Evasion of UN Sanctions through Cyber and Information Technology Worker Activities (MSMT/2025/2). Multilateral Sanctions Monitoring Team, 2025, p. 44, Cryptocurrency to Cash Conversion.

Red-flag indicators

8 listed
01 An account functions as a pay-through or transit account: rapid movement of high-volume transactions with a small end-of-day balance and no clear business reason. FATF and Egmont Group, 2021
“rapid movement of high-volume transactions”

FATF and Egmont Group, Trade-Based Money Laundering: Risk Indicators (2021). Read the source document

02 Payments are routed in a circle: funds sent from one country and received back in the same country after passing through others. FATF and Egmont Group, 2021
“payments are routed in a circle”

FATF and Egmont Group, Trade-Based Money Laundering: Risk Indicators (2021). Read the source document

03 An account shows frequent cash deposits subsequently transferred to persons or entities in free trade zones or offshore jurisdictions with no business relationship to the account holder. FATF and Egmont Group, 2021
“frequent deposits in cash”

FATF and Egmont Group, Trade-Based Money Laundering: Risk Indicators (2021). Read the source document

04 Brokers settle debts owed to one another by fulfilling the other's commercial obligations — paying a debt or an invoice of the same value — rather than by transferring funds. FATF, 2013
“settle accounts by fulfilling commercial obligations”

FATF, The Role of Hawala and Other Similar Service Providers (2013). Read the source document

05 Settlement between operators is made through value or cash outside the banking system, including by cash couriers, rather than through traceable transfers. FATF, 2013
“the use of cash couriers”

FATF, The Role of Hawala and Other Similar Service Providers (2013). Read the source document

06 An operator's settlement commingles licit and illicit proceeds and nets obligations across jurisdictions, masking the individual fund transfers. FATF, 2013
“commingling of licit and illicit proceeds”

FATF, The Role of Hawala and Other Similar Service Providers (2013). Read the source document

07 The operator's business includes gold dealing alongside money transfer and currency exchange. FATF, 2013
“gold dealing”

FATF, The Role of Hawala and Other Similar Service Providers (2013). Read the source document

08 Cash deposits or other transactions are consistently just below the relevant reporting thresholds. FATF and Egmont Group, 2021
“consistently just below relevant reporting thresholds”

FATF and Egmont Group, Trade-Based Money Laundering: Risk Indicators (2021). Read the source document

Each indicator above is quoted or paraphrased from the advisory or typology report named beside it. Expand a row for the citation. These are recognition aids drawn from published guidance, not a compliance checklist.

How it is detected

Because the transfer leg generates no cross-border record, investigation concentrates on settlement, which is where value actually crosses and which is observable: trade flows between the brokers' commercial entities, commodity and gold movements, and cash shipments. An operator's own account frequently shows the profile directly — many deposits from unrelated individuals, consolidated and remitted onward as a single commercial payment. Regulated operators who accept funds without recording sender, recipient or purpose have committed a self-contained regulatory offence. Where two trading houses' invoices consistently fail to match any plausible commercial need and the imbalances track remittance flows, the trade is functioning as settlement.

Enforcement record

Documented outcomes on this site that turned on this technique.
Case Outcome Authority Date Penalty
TGR Group: cash in one city, USDT in another 2023–2024 Designation

Related techniques

  • What is trade misinvoicing? — Trade misinvoicing is misstating the price, quantity or description of goods on trade documents, so that value moves across a border in a direction and an amount the paperwork does not admit.
  • How are gold and commodities used to settle sanctioned trade? — Settling cross-border obligations by moving physical gold or fungible commodities instead of currency, so that value transfers without any payment entering the banking system.
  • What are third-country bank accounts and how are they used? — Holding accounts in a jurisdiction unconnected to the restricted party, the goods or the contract, so that payments reach and leave the restricted economy without ever appearing to touch it.
  • How is cryptocurrency used to evade sanctions? — Settling obligations in virtual assets so that value moves without a correspondent bank, a payment message or a screening system in the path, and without any institution able to block it in transit.

Where this appears

Sanctions programmes

  • Iran sanctions — A layered set of US, EU and UN measures dating from 1979 and substantially rebuilt after 2018, covering energy, finance, shipping, and proliferation-related procurement.
  • North Korea sanctions — The most comprehensive UN-mandated regime, prohibiting most trade with North Korea, backed by Panel of Experts reporting that documents evasion in unusual detail.

Jurisdictions in the published record

  • United Arab Emirates — A major re-export hub and financial centre that appears in enforcement records across almost every technique on this site, principally because of the volume of trade that passes through it.
  • Türkiye — A large manufacturing and transit economy whose trade with several restricted destinations has grown substantially, making it central to third-country routing analysis.

Terms used on this page

  • Hawala — A value transfer arrangement in which brokers in different countries pay out to each other's customers and settle the resulting obligations between themselves later.
  • Informal value transfer system — Any arrangement that transfers value between parties without moving funds through the regulated banking system, settling obligations by netting or in kind.
  • Trade-based money laundering — Moving value by misrepresenting the price, quantity or quality of goods in international trade, so that the transfer appears as ordinary commerce.
  • Financial intelligence unit — The national agency that receives suspicious activity reports, analyses them, and disseminates intelligence to law enforcement and to counterpart units abroad.
  • Over-invoicing — Stating a price above the true value of goods on an invoice, so that the importer transfers more value to the exporter than the trade justifies.

Further reading and sources

  1. The Role of Hawala and Other Similar Service Providers in Money Laundering and Terrorist Financing. Financial Action Task Force, 2013.
  2. Trade-Based Money Laundering: Trends and Developments. Financial Action Task Force and Egmont Group, 2020.
  3. The FATF Recommendations. Financial Action Task Force, 2025.
  4. Egmont Group of Financial Intelligence Units. Egmont Group, 2026.
  5. Trade-Based Money Laundering: Risk Indicators. Financial Action Task Force and Egmont Group, 2021.