In accordance with paragraph 13 of resolution 1822 (2008) and subsequent related resolutions, the ISIL (Da'esh) and Al-Qaida Sanctions Committee makes accessible a narrative summary of reasons for the listing for individuals, groups, undertakings and entities included in the ISIL (Da'esh) and Al-Qaida Sanctions List.
Harakat Sham al-Islam was listed on 29 February 2016 pursuant to paragraphs 2 and 4 of resolution 2161 (2014) as being associated with Al-Qaida for “participating in the financing, planning, facilitating, preparing, or perpetrating of acts or activities by, in conjunction with, under the name of, on behalf of, or in support of” Al-Nusrah Front for the People of the Levant (QDe.137).
Formed in August 2013, Harakat Sham al-Islam (HSI) is a Moroccan-led terrorist organization operating in Syrian Arab Republic principally composed of foreign terrorist fighters and fighting alongside the Al-Nusrah Front for the People of the Levant (QDe.137). HSI has carried out terrorist attacks and engaged in kidnappings against civilians with other violent extremist organizations in Syrian Arab Republic, including Al-Nusrah Front. For example, in August 2013, HSI claimed responsibility for the abduction of a village Sheikh, who was handed over to the Al-Nusrah Front and executed.