Country risk: the EU AML and tax lists

Two EU lists decide whether a country adds risk to your counterparty beyond the sanctions question: the AML list of high-risk third countries (enhanced due diligence is required) and the tax list of non-cooperative jurisdictions. Both below, with what each means for an importer; the name-based sanctions screen stays the decisive check for who you may deal with.

A country on a list means heightened obligations, not a prohibition. It is not a statement about any company or person there; most counterparties in listed countries are ordinary businesses. It means your bank asks more, your documentation must be better, and silence is not an option.

EU AML list: high-risk third countries (26)

Commission Delegated Regulation (EU) 2016/1675 as amended. Banks and other obliged entities must apply enhanced due diligence to business from these jurisdictions; expect more questions, slower onboarding and stricter source-of-funds proof.

#JurisdictionScreen parties from here
1Afghanistanfree sanctions screen
2Algeriafree sanctions screen
3Angolafree sanctions screen
4Boliviafree sanctions screen
5British Virgin Islandsfree sanctions screen
6Cameroonfree sanctions screen
7Côte d’Ivoirefree sanctions screen
8Democratic Republic of the Congofree sanctions screen
9Haitifree sanctions screen
10Kenyafree sanctions screen
11Laosfree sanctions screen
12Lebanonfree sanctions screen
13Monacofree sanctions screen
14Myanmarfree sanctions screen
15Namibiafree sanctions screen
16Nepalfree sanctions screen
17South Sudanfree sanctions screen
18Syriafree sanctions screen
19Trinidad and Tobagofree sanctions screen
20Vanuatufree sanctions screen
21Venezuelafree sanctions screen
22Vietnamfree sanctions screen
23Yemenfree sanctions screen
24Iranfree sanctions screen
25Democratic People's Republic of Korea (DPRK)free sanctions screen
26Russian Federationfree sanctions screen
Source: Commission Delegated Regulation (EU) 2016/1675, consolidated text as in force. Checked: 20 September 2026.

EU tax list: non-cooperative jurisdictions (10)

Council conclusions of 17 February 2026 on the EU list of non-cooperative jurisdictions for tax purposes. Defensive measures (deductibility refusals, withholding measures, CFC rules) apply for EU tax purposes; for trade the practical effect is heavier scrutiny of payment structures and intermediary entities in these jurisdictions.

#JurisdictionScreen parties from here
1American Samoafree sanctions screen
2Anguillafree sanctions screen
3Guamfree sanctions screen
4Palaufree sanctions screen
5Panamafree sanctions screen
6Russiafree sanctions screen
7Turks and Caicos Islandsfree sanctions screen
8US Virgin Islandsfree sanctions screen
9Vanuatufree sanctions screen
10Vietnamfree sanctions screen
Source: Council conclusions of 17 February 2026 on the EU list of non-cooperative jurisdictions for tax purposes (state of the list as of 17 February 2026; the Council publishes on consilium.europa.eu, which refuses machine access — verified against the February 2026 Council conclusions). Checked: 20 September 2026.

What a listed country changes for you

Three things, concretely: your bank applies enhanced due diligence to payments touching these jurisdictions (expect documentation requests and holds); your own AML obligations as an importer rise with the risk profile of the corridor; and tax structuring through listed jurisdictions loses deductibility. None of it prohibits trade — and none of it replaces screening the party: a clean country does not clean a listed counterparty, and a listed country does not sanction an honest one.