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Market focus · 4 min
Updated March 2026
taxwellpartners.com/insights/russia-china-trade-finance-2026.html

Russia–China trade finance in 2026: settlements, letters of credit and payment corridors

Russia-China trade finance 2026: CNY settlements, CIPS vs SWIFT, letters of credit via Chinese banks and alternative payment corridors. Operational guide.

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The new Russia-China financial infrastructure

CNY settlement: how it works in practice

Letters of credit: using Chinese banks

Alternative payment corridors

Tax issues in Russia-China financial flows

The new Russia-China financial infrastructure

Russia-China trade reached a record USD 240 billion in 2023 and continued growing in 2024–2025, driven by the replacement of Western suppliers with Chinese ones and the expansion of Chinese companies into the Russian market. Alongside this trade growth, a new financial infrastructure has emerged — bypassing Western correspondent banking and SWIFT where necessary.

The key components of Russia-China financial settlement in 2026:

CIPS (Cross-Border Interbank Payment System) — China's alternative to SWIFT, now widely used for CNY-denominated transactions between Russian and Chinese banks

Direct CNY correspondent accounts — major Russian banks (Gazprombank, Sberbank, VTB, Sovcombank) maintain CNY correspondent accounts with Chinese banks

Moscow Exchange CNY/RUB pair — active FX trading with growing liquidity

Bilateral netting arrangements — some large trading companies offset receivables and payables directly, reducing the need for bank transfers

CNY settlement: how it works in practice

Since 2022, the Chinese yuan (CNY/RMB) has become the dominant currency for Russia-China trade settlements, overtaking the USD and EUR. More than 90% of Russia-China trade is now settled in CNY or RUB rather than in Western currencies.

For a Russian importer paying a Chinese supplier:

Russian importer converts RUB to CNY on Moscow Exchange or directly with its Russian bank

Russian bank sends CNY payment via CIPS or through its CNY correspondent account at a Chinese bank

Chinese bank credits the Chinese supplier's account in CNY

Timeline: 1–3 business days for standard payments; same day for priority transfers between major banks

For a Russian exporter receiving payment from a Chinese buyer:

Chinese buyer pays in CNY to the Chinese bank

CNY transferred via CIPS to the Russian bank's CNY account

Russian exporter receives CNY, which can be kept in CNY or converted to RUB

Transaction costs: Russian bank FX spread (typically 0.5–1.5% for CNY/RUB), plus correspondent banking fees (fixed fee per transfer, typically USD 20–50 equivalent).

Letters of credit: using Chinese banks

Letters of credit (LC) remain important for larger Russia-China transactions — particularly for machinery, equipment and commodities where payment security matters to both parties.

The standard structure for an import LC (Russian buyer, Chinese seller):

Issuing bank: A major Russian bank with correspondent relationships in China (Gazprombank, Sberbank, VTB)

Advising/confirming bank: A Chinese bank (ICBC, Bank of China, China Construction Bank, or a regional Chinese bank known to the seller)

Currency: CNY (preferred) or USD if the Chinese seller insists and the Russian bank can handle USD settlement outside SWIFT

Confirmation: Chinese sellers increasingly require confirmation by a Chinese bank rather than relying solely on Russian bank credit

Some mid-tier Chinese banks refuse to confirm LCs issued by Russian banks due to secondary sanctions risk — in this case, a Chinese bank confirmation may be unavailable and the buyer and seller must negotiate alternative arrangements

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