DOD 1260HCriticalEntity

Semiconductor Manufacturing South China Corporation

🇨🇳China(inferred from DOD 1260H)Covered NationAdded 2024-01-31NK-6greSrbmmm5DeUZmdEFSBr

FEOC Flagged

Semiconductor Manufacturing South China Corporation appears on 1 critical federal list. Equipment, services, or transactions involving this entity likely fail FEOC requirements for IRA tax credits (45X, 48E, 30D).

Critical findings

DOD 1260H — Chinese Military Companies operating in the U.S. — directly cited in IRA FEOC determination. Triggers loss of 45X/30D credits.

Covered nation: The IRA defines China, Russia, Iran, and North Korea as covered nations. Entities operating from these jurisdictions face heightened FEOC scrutiny independent of specific list designations.

Risk Summary

List severityHighOn 1 critical list

Country riskHighChina (covered nation)

Ownership transparencyHighNot in global LEI registry — opacity flag

Parent exposureMediumNo parent data

Cross-list countLow1 federal list

Relationships at a glance

2 nodes · 1 relationships · open Network tab for full view

Federal list

DOD 1260H2024

DOD

This entity

Semiconductor Manufacturing South China CorporationCovered

China

Federal-list cross-reference

This entity appears on 1 federal list under the name shown above.

DOD 1260HDOD

Chinese Military Companies operating in the U.S. — directly cited in IRA FEOC determination. Triggers loss of 45X/30D credits.

Listed as: Semiconductor Manufacturing South China CorporationSince 2024-01-31#NK-6greSrbmmm5DeUZmdEFSBr

Source

Relationship graph

2 nodes · 1 relationships

Federal list

DOD 1260H2024

DOD

This entity

Semiconductor Manufacturing South China CorporationCovered

China

Click any node to open its source. Federal lists at top, primary entity in center, parents and curated profile below.

Also known as

SMIC South China

Sanctions programs / authorities

US-DOD-1260H

Sanctioning authority notes

2025-01-07 - 2021-06-03

Data sources

DOD 1260H · DOD · listed 2024-01-31source

Raw record (for audit / legal review)

{
  "source_list": "DOD_1260H",
  "source_record_id": "NK-6greSrbmmm5DeUZmdEFSBr",
  "source_url": "https://www.war.gov/Portals/1/Documents/Section%201260H%20List.pdf",
  "citation": "DOD 1260H via OpenSanctions (NK-6greSrbmmm5DeUZmdEFSBr)",
  "entity_name": "Semiconductor Manufacturing South China Corporation",
  "entity_type": "Entity",
  "country": null,
  "aliases": [
    "SMIC South China"
  ],
  "addresses": [],
  "programs": [
    "US-DOD-1260H"
  ],
  "date_added": "2024-01-31",
  "raw_data": {
    "schema": "Company",
    "dataset": "US DoD Chinese military companies",
    "identifiers": [],
    "country_codes": [],
    "opensanctions_id": "NK-6greSrbmmm5DeUZmdEFSBr"
  }
}

Informational only — not legal advice. Cross-list matching is name-based; verify identity with the source authority before procurement or compliance decisions.