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3.

The ex-post checks referred to in paragraph 1 shall include, inter alia: examination of the Union importer's implementation of supply chain due diligence obligations under this Regulation, including regarding the management system, risk management, independent third-party audit and disclosure; examination of documentation and records that demonstrate the proper compliance with the obligations referred to in point (a); examination of audit obligations in accordance with the scope, objective and principles set out in Article 6. The ex-post checks referred to in paragraph 1 should include on-the-spot inspections, including at the premises of the Union importer.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.