DOD 1260HCriticalEntity

China COSCO SHIPPING Corporation Limited (COSCO SHIPPING) (and COSCO SHIPPING subsidiaries: China Ocean Shipping Company Ltd., COSCO SHIPPING (North America) Inc., COSCO SHIPPING Logistics Supply Chain Co., Ltd., Shanghai Ship and Shipping Research)

🇨🇳ChinaCovered NationAdded 2026-06-10China COSCO SHIPPING Corporation Limited (COSCO SHIPPING) (and COSCO SHIPPING subsidiaries: China Ocean Shipping Company Ltd., COSCO SHIPPING (North America) Inc., COSCO SHIPPING Logistics Supply Chain Co., Ltd., Shanghai Ship and Shipping Research)

FEOC Flagged

China COSCO SHIPPING Corporation Limited (COSCO SHIPPING) (and COSCO SHIPPING subsidiaries: China Ocean Shipping Company Ltd., COSCO SHIPPING (North America) Inc., COSCO SHIPPING Logistics Supply Chain Co., Ltd., Shanghai Ship and Shipping Research) 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 1260H2026

DOD

This entity

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: China COSCO SHIPPING Corporation Limited (COSCO SHIPPING) (and COSCO SHIPPING subsidiaries: China Ocean Shipping Company Ltd., COSCO SHIPPING (North America) Inc., COSCO SHIPPING Logistics Supply Chain Co., Ltd., Shanghai Ship and Shipping Research)Since 2026-06-10#China COSCO SHIPPING Corporation Limited (COSCO SHIPPING) (and COSCO SHIPPING subsidiaries: China Ocean Shipping Company Ltd., COSCO SHIPPING (North America) Inc., COSCO SHIPPING Logistics Supply Chain Co., Ltd., Shanghai Ship and Shipping Research)

Official list

Relationship graph

2 nodes · 1 relationships

Federal list

DOD 1260H2026

DOD

This entity

China

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

Sanctions programs / authorities

Section 1260H

Sanctioning authority notes

COSCO SHIPPING is directly owned and controlled by SASAC; it officially acts on behalf of the PLA; and it is indirectly affiliated with SASTIND (Section 1260H(g)(2)(B)(i)(I)). COSCO SHIPPING is a military-civil fusion contributor to the Chinese defense industrial base because it knowingly received assistance from the Government of China through science, technology, research, and industrial efforts initiated, granted, or created by, or provided under, or related to, the Chinese military industrial planning apparatus, or in furtherance of Chinese military industrial planning objectives (Section 1260H(g)(3)(A)). China Electronics Corporation (CEC) (and CEC subsidiaries: China Information Security Research Institute, IRICO Group Company, Ltd., Shenzhen CEC Blue Ocean Holdings Co., Ltd., The 6th Research Institute

Data sources

DOD 1260H · DOD · listed 2026-06-10source

Raw record (for audit / legal review)

{
  "source_list": "DOD_1260H",
  "source_record_id": "China COSCO SHIPPING Corporation Limited (COSCO SHIPPING) (and COSCO SHIPPING subsidiaries: China Ocean Shipping Company Ltd., COSCO SHIPPING (North America) Inc., COSCO SHIPPING Logistics Supply Chain Co., Ltd., Shanghai Ship and Shipping Research)",
  "source_url": "https://www.federalregister.gov/documents/full_text/text/2026/06/10/2026-11571.txt",
  "citation": "2026-06-10 Federal Register (Doc. 2026-11571)",
  "entity_name": "China COSCO SHIPPING Corporation Limited (COSCO SHIPPING) (and COSCO SHIPPING subsidiaries: China Ocean Shipping Company Ltd., COSCO SHIPPING (North America) Inc., COSCO SHIPPING Logistics Supply Chain Co., Ltd., Shanghai Ship and Shipping Research)",
  "entity_type": "Entity",
  "country": "China",
  "aliases": [],
  "addresses": [],
  "programs": [
    "Section 1260H"
  ],
  "date_added": "2026-06-10",
  "raw_data": {
    "fr_date": "2026-06-10",
    "fr_document": "2026-11571"
  }
}

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