We found a Chinese vendor on Alibaba. The vendor send us a sample which is approved. We placed a small order (about USD2,000) and agreeed to pay upfront. But vendor sent us his personal bank a/c number. When we asked for company A/C, the answer is "only over $100,000 payment will go to company A/C". The reason is to avoid fees and goverment tax.

Vendor's phone number is landline and seems like is his home number. I actually talked to him when I tried to call the number at mid-night (China time) to confirm it is a real phone number. I was surprised somebody did pick up the phone.

Eventually the deal is off, as we don't want to take chance.

I just wonder if this is a scam.

Some small factories may request that you pay into a personal account to avoid taxes etc. This does not make them a scammer but it is certainly something that you should avoid if you are unsure about the seller.

Always pay into a company account especially when dealing with new suppliers. If the seller is legit then they will be able to accept this request even if they do not prefer it. You could agree to consider payment to personal accounts on future business if you choose but insist upon payment to business account at first.