It is found in high-elevation locations in Yunnan, China, where it grows on rocks with mosses.

The type specimen was collected from Meili Snow Mountain at an altitude of 4,400 m (14,400 ft).

[3][4] The lichen thallus comprises narrow, slightly inflated lobes measuring 1–4 mm wide and 200–450 μm thick.

Apothecia are absent, but there are pycnidia that appear as small black dots both immersed in the thallus and elevated on the surface.

[1] Allocetraria isidiigera is somewhat similar in appearance, but differs from A. corrugata in its shorter lobes, the presence of isidia, and slightly smaller conidia.