# Conflict minerals (3TG)

Regulation (EU) 2017/821 of the European Parliament and of the Council of 17 May 2017 laying down supply chain due diligence obligations for Union importers of tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas

- Status: In force
- Legal order: European Union
- Legal area: Raw materials, mining and supply chain
- OJ L 130, 19.05.2017, p. 1, as amended
- Business profile: Smelting, Semi-fabrication, Scrap trade

## In brief

Supply chain due diligence for Union importers of ores and concentrates and of metals containing tin, tantalum, tungsten and gold (Annex I) above annual import volume thresholds; recycled metals are excluded (Art. 1(6)).

## Key obligations

- Adoption and public communication of a supply chain policy consistent with the OECD guidance, and a management and traceability system (Art. 4)
- Identification and assessment of risks in the supply chain and implementation of a risk response strategy (Art. 5)
- Due diligence audit carried out by an independent third party (Art. 6(1))
- Making audit results available to competent authorities and information to purchasers; annual public report on due diligence (Art. 7(1)–(3))
- The obligations apply to importers above the import volume thresholds in Annex I; they do not apply to recycled metals, except for Art. 7(4) (Art. 1(3) and (6))
- Keeping documentation demonstrating compliance with the obligations, including audit results (Art. 3(1))

## Competent authority

Head of the National Revenue Administration (KAS) – ex post checks of Union importers (Art. 2(1)(8a), Art. 14(1)(7a) and Arts 94ze–94zi of the Act on the KAS)

## Penalties

In the Regulation – notice of remedial action (Art. 16(3)); in PL a fine of PLN 1,000–500,000 imposed by the Head of the KAS (Art. 94zi(2) of the Act on the KAS).

## Entry into force

08.06.2017

## Application

from 2017-07-09; importers’ obligations (Arts 3–7, 11, 16(3)) from 2021-01-01 (Art. 20(3))

## Key dates

- 01.01.2021: application of the due diligence obligations of Union importers (Art. 20(3))
- 25.06.2024: entry into force of the provisions of the Act on the KAS on ex post checks (Dz.U. 2024 poz. 850)

## Related acts

- [Act on the KAS – authority for conflict minerals](https://igmnir.org/dane/prawo/en/pl-kas-mineraly/)
- [Corporate Sustainability Due Diligence Directive (CSDDD)](https://igmnir.org/dane/prawo/en/eu-csddd/)
- [Batteries Regulation](https://igmnir.org/dane/prawo/en/eu-baterie/)

## Official sources

- [Text of the act](https://eur-lex.europa.eu/eli/reg/2017/821/oj/pol)
- [Consolidated text](https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:02017R0821-20201119)
- [gov.pl (KAS) – Conflict minerals](https://www.gov.pl/web/kas/konfliktowe-mineraly)
- [ISAP – Act of 9.05.2024 amending the Act on the KAS (Dz.U. 2024 poz. 850)](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20240000850)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-mineraly-konfliktowe