# Act on the KAS – authority for conflict minerals

Act of 16 November 2016 on the National Revenue Administration (ustawa o Krajowej Administracji Skarbowej) (as regards the implementation of Regulation (EU) 2017/821)

- Status: In force
- Legal order: Poland
- Legal area: Raw materials, mining and supply chain
- Dz.U. 2025 poz. 1131 (consolidated text), as amended
- Business profile: Smelting, Semi-fabrication, Scrap trade

## In brief

Designation of the Head of the National Revenue Administration (KAS) as the authority performing the tasks under Regulation 2017/821 (3TG), and the procedure for ex post checks of Union importers and fines.

## Key obligations

- Submission, within 30 days of a request, of documents demonstrating compliance with the obligations under Arts 4–7 of Regulation 2017/821 (Art. 94ze)
- In the event of an infringement: remedial action plan within 30 days, implementation within 90 days, documents confirming implementation within 15 days (Art. 94zf(1) and (2))
- The Head of the KAS performs the tasks under Regulation 2017/821, including ex post checks (Art. 2(1)(8a), Art. 14(1)(7a))

## Competent authority

Head of the National Revenue Administration (KAS)

## Penalties

Fine of PLN 1,000 to 500,000 for failure to submit documents or a plan or failure to implement remedial action, by decision of the Head of the KAS (Art. 94zi(1) and (2)).

## Entry into force

01.03.2017

## Application

provisions concerning Regulation 2017/821 from 2024-06-25 (Dz.U. 2024 poz. 850)

## Key dates

- 25.06.2024: entry into force of the Act of 9.05.2024 (Dz.U. 2024 poz. 850) – ex post checks of 3TG importers
- 18.08.2025: publication of the consolidated text (Dz.U. 2025 poz. 1131)

## Related acts

- [Conflict minerals (3TG)](https://igmnir.org/dane/prawo/en/eu-mineraly-konfliktowe/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20160001947)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250001131)
- [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)
- [gov.pl (KAS) – Conflict minerals](https://www.gov.pl/web/kas/konfliktowe-mineraly)

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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-pl-kas-mineraly