The European Union says China, including Hong Kong, is responsible for "approximately" 80 percent of the circumventions of sanctions against Russia even though Beijing continues to deny it.
According to a classified report by the German Foreign Ministry, seen by German newspaper Sueddeutsche Zeitung and the state television networks NDR and WDR, EU sanctions commissioner David O'Sullivan told a meeting in Brussels earlier this month that, while sanctions have a significant impact on Russia's economy, difficulties continue.
The media outlets said on May 27 that the Chinese Embassy in Berlin declined to comment on the allegations when contacted.
Ukraine's Foreign Intelligence Service accused China on May 26 of continuing to supply Russian defense factories with numerous goods that are used for military purposes, a claim Beijing also denies.
"China has never supplied lethal weapons to any party to the conflict and strictly controls dual-use goods. Ukraine understands this well. China resolutely opposes groundless accusations and political manipulation," Chinese Foreign Ministry spokeswoman Mao Ning told a press briefing on May 27.
The German Foreign Ministry's report was a summary of a meeting of the EU Foreign Affairs Council in Brussels on May 20.
In addition to China, the report notes that difficulties continue with Kazakhstan, the United Arab Emirates, and Turkey.
While the United Arab Emirates claims that exports have come to a halt, it does not provide any statistics and import data suggests otherwise, the report says.
It adds that EU companies are also involved in sanctions busting, weakening the European Commission's position in negotiations with third countries on imposing measures.
News of the report comes less than a week after the bloc took a major step toward ending imports of Russian and Belarusian nitrogen fertilizers, approving phased duties designed to make purchases economically unviable within three years.
European leaders have also threatened Russia with a "massive" package of sanctions if Moscow does not agree to a 30-day cease-fire proposed by Washington.
They have suggested that the next sanctions package -- which would be the 18th from the EU -- could include the energy sector and financial measures.
