1.

Union importers of minerals or metals shall carry out audits via an independent third party (‘third-party audit’). That third-party audit shall: include in its scope all of the Union importer's activities, processes and systems used to implement supply chain due diligence regarding minerals or metals, including the Union importer's management system, risk management, and disclosure of information in accordance with Articles 4, 5 and 7 respectively; have as its objective the determination of conformity of the Union importer's supply chain due diligence practices with Articles 4, 5 and 7; make recommendations to the Union importer on how to improve its supply chain due diligence practices; and respect the audit principles of independence, competence and accountability, as set out in the OECD Due Diligence Guidance.

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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.