Conflict minerals: Dodd-Frank, EU 2017/821, CMRT and EMRT
Two laws frame conflict-mineral due diligence for electronics, and they hit different companies. Section 1502 of the Dodd-Frank Act, implemented by SEC Rule 13p-1 and Form SD, applies to companies that file reports with the SEC and whose products need tin, tantalum, tungsten or gold (3TG); since April 2017 the SEC staff has said it will not recommend enforcement beyond the country-of-origin disclosure. Regulation (EU) 2017/821, applicable since January 1, 2021, applies to Union importers of 3TG ores and metals above the Annex I volume thresholds, not to manufacturers of finished electronics. Between the two sit the Responsible Minerals Initiative (RMI) templates (CMRT 6.6 for 3TG, EMRT 2.11 for cobalt, copper, graphite, lithium, mica and nickel) and the RMAP smelter assessments, which the European Commission recognised under the EU regulation on October 16, 2025. This guide reads each text directly, lists the thresholds and dates as written, and flags the claims the texts contradict.
TL;DR: Dodd-Frank: only SEC reporting companies file Form SD (due May 31 each year; June 1, 2026 for calendar 2025 because May 31 fell on a Sunday), and since the April 7, 2017 staff statement the Conflict Minerals Report and its audit (Item 1.01(c)) are not enforced. EU 2017/821: only Union importers of the Annex I minerals and metals above the thresholds (for example 100 kg of gold, 5 000 kg of tin ores, 100 000 kg of unwrought tin a year). Everyone else meets these regimes through customer requests, answered with the RMI templates and checked against the RMI facility lists.
Key dates
Section titled “Key dates”| Date | Event | Source |
|---|---|---|
| July 21, 2010 | Dodd-Frank Act signed; Section 1502 adds Section 13(p) to the Exchange Act | Final rule 34-67716 |
| August 22, 2012 | SEC adopts Rule 13p-1 and Form SD (effective November 13, 2012) | Final rule 34-67716 |
| January 1, 2013 | First reporting calendar year | Final rule 34-67716 |
| May 31, 2014 | First Form SD due | Final rule 34-67716 |
| August 18, 2015 | Court of Appeals (NAM v. SEC) reaffirms that requiring the "not been found to be DRC conflict free" statement violates the First Amendment | SEC statement of April 7, 2017 |
| April 3, 2017 | District Court enters final judgment and remands to the SEC | SEC statement of April 7, 2017 |
| April 7, 2017 | Division of Corporation Finance: no enforcement recommendation if companies file only Items 1.01(a) and (b) | SEC statement |
| May 17, 2017 | Regulation (EU) 2017/821 adopted | Regulation 2017/821 |
| August 10, 2018 | Commission Recommendation (EU) 2018/1149 on identifying CAHRA | Recommendation 2018/1149 |
| June 25, 2020 | Delegated Regulation (EU) 2020/1588 sets the five missing Annex I thresholds | Regulation 2020/1588 |
| January 1, 2021 | Articles 4 to 7 of Regulation 2017/821 (importer obligations) apply | Article 20(3) |
| July 5, 2024 | RMI pauses consideration of ITSCI recognition for at least one year | RMI |
| April 2025 | EMRT 2.0 adds copper, natural graphite, lithium and nickel | RMI |
| July 18, 2025 | Regulation (EU) 2025/1561 moves battery due diligence to August 18, 2027 | Regulation 2025/1561 |
| October 16, 2025 | Implementing Decision (EU) 2025/2071 recognises RMAP under Article 8(3) | Decision 2025/2071 |
| January 15, 2026 | H.R. 7085 introduced to repeal Section 13(p) and strike Section 1502 | H.R. 7085 |
| January 22, 2026 | House Financial Services Committee agrees to H.R. 7085 as amended (30 to 24) | Committee markup page |
| February 24, 2026 | Directive (EU) 2026/470 (Omnibus I) amends the CSDDD | Directive 2026/470 |
| April 17, 2026 | RMI releases CMRT 6.6, EMRT 2.11 and AMRT 1.31 | RMI |
| June 1, 2026 | Form SD for calendar year 2025 due | Form SD instruction (May 31 rule) |
| August 18, 2027 | Battery due diligence obligations apply (as postponed) | Regulation 2025/1561 |
| December 14, 2027 | Forced Labour Regulation (EU) 2024/3015 applies | Article 39 |
| July 26, 2029 | CSDDD obligations apply (as amended by Omnibus I) | Directive 2026/470 |
Dodd-Frank Section 1502 and SEC Rule 13p-1
Section titled “Dodd-Frank Section 1502 and SEC Rule 13p-1”Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act added Section 13(p) to the Securities Exchange Act of 1934. The SEC implemented it in Rule 13p-1 (17 CFR 240.13p-1) and Form SD (17 CFR 249b.400).
Who must file
Section titled “Who must file”Rule 13p-1 applies to "every registrant that files reports with the Commission under Sections 13(a) or 15(d)" of the Exchange Act having conflict minerals "necessary to the functionality or production of a product manufactured or contracted by that registrant to be manufactured". Three points from the adopting release matter for electronics:
- A company that does not file reports with the SEC is not covered. It only receives requests from customers that are.
- 3TG contained in tools, machines and indirect equipment (such as computers and power lines) used to make a product is not treated as "necessary to the production" of that product; the release notes that catalysts remain in scope when they are necessary to production.
- A retailer selling third-party products is not covered if it has no contract or involvement in their manufacture and does not sell them under its own brand or a brand it established; a company that contracts for manufacture or has products made under its brand can be.
Form SD defines conflict mineral as gold and the three ores from which tantalum, tin and tungsten are extracted (the text names each ore), with derivatives limited to tantalum, tin and tungsten, plus any other mineral the Secretary of State determines to be financing conflict in the DRC or an adjoining country. An adjoining country is one that shares an internationally recognised border with the DRC; Form SD gives the definition, not a list of names.
What Form SD Item 1.01 requires, paragraph by paragraph
Section titled “What Form SD Item 1.01 requires, paragraph by paragraph”| Item 1.01 paragraph | Trigger | What the registrant must do | Enforcement status since April 7, 2017 |
|---|---|---|---|
| (a) | 3TG necessary to a product it manufactures or contracts to manufacture | Good-faith reasonable country of origin inquiry (RCOI), designed to determine whether the 3TG came from the DRC or an adjoining country, or from recycled or scrap sources | Expected: staff position covers companies filing (a) and (b) |
| (b) | RCOI shows no covered-country origin, or recycled or scrap source, or no reason to believe covered-country origin | Disclose the determination and briefly describe the RCOI and its results under "Conflict Minerals Disclosure"; post on the company website and link to it | Expected |
| (c) | Registrant knows, or has reason to believe, the 3TG may be from the covered countries and may not be recycled or scrap | Due diligence on source and chain of custody conforming to a recognised framework; if not cleared, file a Conflict Minerals Report as Exhibit 1.01 (Item 1.02) with an independent private sector audit | Staff will not recommend enforcement if the company files only (a) and (b) |
| Instruction 1 | Every year | Report covers the calendar year; due May 31 of the following year | Unchanged |
The independent private sector audit under paragraph (c)(1)(ii) is conducted under standards established by the Comptroller General of the United States. It was mandatory for a Conflict Minerals Report from the third reporting year (fifth for smaller reporting companies); the temporary "DRC conflict undeterminable" category of Instruction 2 covered only the first two years (four for smaller reporting companies).
The adopting release names the OECD Due Diligence Guidance as a framework that "satisfies our criteria" for paragraph (c) due diligence, and the OECD gold supplement as the framework for recycled or scrap gold.
The April 7, 2017 staff statement
Section titled “The April 7, 2017 staff statement”After the D.C. Circuit held on August 18, 2015 that requiring companies to report and state on their website that products "have not been found to be DRC conflict free" violates the First Amendment, the District Court entered final judgment on April 3, 2017 and remanded to the SEC. On April 7, 2017, the Division of Corporation Finance stated that it "will not recommend enforcement action to the Commission if companies, including those that are subject to paragraph (c) of Item 1.01 of Form SD, only file disclosure under the provisions of paragraphs (a) and (b) of Item 1.01 of Form SD".
Read precisely, this means:
- The Form SD filing and the RCOI disclosure (Items 1.01(a) and (b)) are what the staff still expects.
- The due diligence description, the Conflict Minerals Report and its independent audit sit in Item 1.01(c), which the staff will not recommend enforcing. A company may still file one, but the staff will not recommend enforcement on that point.
- The statement says it expresses the position of the Division "on enforcement action only" and is "subject to any further action that may be taken by the Commission". The rule text is unchanged: 17 CFR 240.13p-1 is still in the current eCFR.
The 2026 repeal bill
Section titled “The 2026 repeal bill”H.R. 7085, introduced on January 15, 2026, would repeal subsection (p) of Section 13 of the Exchange Act and strike Section 1502 from the Dodd-Frank Act. The House Financial Services Committee agreed to it, as amended, by 30 votes to 24 on January 22, 2026. A committee vote is not a law: until a repeal is enacted, Section 13(p) and Rule 13p-1 remain on the books and Form SD remains due each year.
EU Regulation 2017/821
Section titled “EU Regulation 2017/821”Regulation (EU) 2017/821 was adopted on May 17, 2017. Most provisions applied from July 9, 2017, but the operative importer obligations (Articles 4 to 7, among others listed in Article 20(3)) apply from January 1, 2021.
Who is covered: Union importers above a threshold
Section titled “Who is covered: Union importers above a threshold”Article 1(2) lays down obligations for "Union importers of minerals or metals containing or consisting of tin, tantalum, tungsten or gold, as set out in Annex I". Article 1(3) excludes importers whose annual import volume of each mineral or metal is below the Annex I threshold; thresholds are set so that no less than 95 % of the total EU import volume of each mineral and metal is covered. Article 1(6) excludes recycled metals, except for the disclosure duty of Article 7(4).
An electronics manufacturer that imports PCBs, components or finished products is not importing the Annex I minerals or metals, so it is not a Union importer under the regulation. It meets the regulation indirectly, through the smelters, refiners and metal importers upstream.
Annex I thresholds, as currently in force
Section titled “Annex I thresholds, as currently in force”The original Annex I left five thresholds open; Delegated Regulation (EU) 2020/1588 set them. EUR-Lex lists no other amendment to Annex I. CN codes are those written in the Annex; "ex" means only part of the code is covered.
| Part | Mineral or metal | CN code | Annual threshold (kg) |
|---|---|---|---|
| A | Tin ores and concentrates | 2609 00 00 | 5 000 |
| A | Tungsten ores and concentrates | 2611 00 00 | 250 000 |
| A | Tantalum or niobium ores and concentrates | ex 2615 90 00 | 100 000 (set by 2020/1588) |
| A | Gold ores and concentrates | ex 2616 90 00 | 4 000 000 (set by 2020/1588) |
| A | Gold below 99.5 % that has not passed the refining stage | ex 7108 | 100 |
| B | Tungsten oxides and hydroxides | 2825 90 40 | 100 000 |
| B | Tin oxides and hydroxides | ex 2825 90 85 | 3 600 (set by 2020/1588) |
| B | Tin chlorides | 2827 39 10 | 10 000 |
| B | Tungstates | 2841 80 00 | 100 000 |
| B | Tantalates | ex 2841 90 85 | 30 (set by 2020/1588) |
| B | Carbides of tungsten | 2849 90 30 | 10 000 |
| B | Carbides of tantalum | ex 2849 90 50 | 770 (set by 2020/1588) |
| B | Gold of 99.5 % or higher that has passed the refining stage | ex 7108 | 100 |
| B | Ferro-tungsten and ferro-silico-tungsten | 7202 80 00 | 25 000 |
| B | Tin, unwrought | 8001 | 100 000 |
| B | Tin bars, rods, profiles and wires | 8003 00 00 | 1 400 |
| B | Tin, other articles | 8007 00 | 2 100 |
| B | Tungsten powders | 8101 10 00 | 2 500 |
| B | Tungsten, unwrought, including bars and rods obtained simply by sintering | 8101 94 00 | 500 |
| B | Tungsten wire | 8101 96 00 | 250 |
| B | Tungsten bars, rods, profiles, plates, sheets, strip and foil, and other | 8101 99 | 350 |
| B | Tantalum, unwrought including bars and rods obtained simply by sintering; powders | 8103 20 00 | 2 500 |
| B | Tantalum bars, rods, profiles, wire, plates, sheets, strip and foil, and other | 8103 90 | 150 |
Article 1(5) empowers the Commission to amend the thresholds every three years after January 1, 2021 by delegated act.
What covered importers must do, article by article
Section titled “What covered importers must do, article by article”| Article | Obligation |
|---|---|
| 4 | Management system: supply chain policy consistent with the model policy in Annex II of the OECD Guidance, senior management responsibility, records kept for at least five years, policy built into supplier contracts, grievance mechanism, chain of custody or traceability system (for minerals, with country of origin, quantities, suppliers) |
| 5 | Risk management: identify and assess risks against the supply chain policy and Annex II of the OECD Guidance, report findings to senior management, and respond by continuing trade with measurable mitigation, suspending trade temporarily, or disengaging after failed mitigation (separate rules for importers of metals in Article 5(4)) |
| 6 | Third-party audit by an independent third party; importers of metals are exempt if they show substantive evidence, including audit reports, that all smelters and refiners in their supply chain comply |
| 7 | Make audit reports (or evidence of a recognised scheme) available to competent authorities; pass due diligence information to immediate downstream purchasers; publish an annual report on due diligence policies and practices, including a summary of the third-party audits |
| 8 | Commission recognition of supply chain due diligence schemes by implementing act |
| 9 | Commission list of global responsible smelters and refiners, by implementing act |
| 11 | Ex-post checks by Member State competent authorities |
| 14 | Non-binding handbook on CAHRA (Recommendation (EU) 2018/1149) and an indicative, non-exhaustive CAHRA list prepared by external experts |
| 17 | Member State reports by June 30 each year; Commission review by January 1, 2023 and every three years thereafter |
CAHRA, not just the DRC region
Section titled “CAHRA, not just the DRC region”Article 2(f) defines conflict-affected and high-risk areas as areas in a state of armed conflict or fragile post-conflict, and areas with weak or non-existent governance and security and widespread and systematic violations of international law, including human rights abuses. The indicative CAHRA list under Article 14(2) is not exhaustive: importers sourcing from areas not on the list remain responsible for their due diligence.
RMAP recognition, October 2025
Section titled “RMAP recognition, October 2025”Commission Implementing Decision (EU) 2025/2071 of October 16, 2025 is the first recognition of a scheme under Article 8(3). It grants RMAP recognition of equivalence "for Union importers of minerals effectively implementing RMAP". Its recital 11 limits the scope: RMAP is implemented by smelters and refiners, so the decision concerns only smelters and refiners that are Union importers of minerals, and it "does not impact the obligations of Union importers of metals", including their audit and disclosure obligations. Recital 5 adds that recognition does not remove an importer's individual responsibility under Articles 4 to 7. The RMI announcement of October 20, 2025 states that the recognition covers the RMAP Tin and Tantalum Standard, the RMAP Tungsten Standard and the RMAP Gold Standard, and not the other schemes the RMI cross-recognises.
OECD Due Diligence Guidance: the five steps
Section titled “OECD Due Diligence Guidance: the five steps”Both regimes rest on the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, now in its third edition (OECD, 2016), with its supplements on tin, tantalum and tungsten and on gold. Note that Article 2(o) of Regulation 2017/821, adopted in 2017, defines the Guidance by reference to the second edition (OECD 2013), including all its annexes and supplements.
| Step | OECD Guidance | Dodd-Frank (Form SD) | EU 2017/821 |
|---|---|---|---|
| 1 | Establish strong company management systems | Part of the due diligence under Item 1.01(c) | Article 4 |
| 2 | Identify and assess risk in the supply chain | RCOI under Item 1.01(a), then due diligence under (c) | Article 5(1)(a) (minerals), 5(4) (metals) |
| 3 | Design and implement a strategy to respond to identified risks | Due diligence under (c) | Article 5(1)(b), 5(2) and 5(3) |
| 4 | Independent third-party audit of supply chain due diligence at identified points in the supply chain | Independent private sector audit of the Conflict Minerals Report (not enforced since 2017) | Article 6 |
| 5 | Report annually on supply chain due diligence | Form SD and, where required, the Conflict Minerals Report | Article 7(3) |
Annex II of the Guidance is the model supply chain policy that Regulation 2017/821 refers to in Articles 4 and 5.
CMRT, EMRT and AMRT: the RMI templates
Section titled “CMRT, EMRT and AMRT: the RMI templates”The Responsible Minerals Initiative, founded in 2008 and an initiative of the Responsible Business Alliance (RBA), publishes three free Minerals Reporting Templates. They carry smelter, refiner and country-of-origin data through the supply chain; none of them is a filing with a regulator.
| Template | Minerals covered | Current version | Released | Minimum the RMI recommends |
|---|---|---|---|---|
| CMRT | Tin, tantalum, tungsten, gold | 6.6 (6.6.1 is an unbranded, functionally identical copy) | April 17, 2026 | 6.5 or higher |
| EMRT | Cobalt, copper, natural graphite, lithium, mica, nickel | 2.11 (2.11.1 unbranded) | April 17, 2026 | 2.11 |
| AMRT | All other minerals (formerly the Pilot Reporting Template) | 1.31 (1.31.1 unbranded) | April 17, 2026 | 1.31 or higher |
The RMI states that the next CMRT and EMRT are expected in spring 2027 and the next AMRT in fall 2026. CMRT 6.6 changed the Product List to include "Requester Product Number" and "Requester Product Name", updated ISO short names for countries and subdivisions, and refreshed the smelter lists. The EMRT was launched on October 20, 2021 for cobalt and mica; EMRT 2.0 (April 2025) added copper, natural graphite, lithium and nickel and an optional mine list tab, which the RMI linked to reporting needs under the EU Battery Regulation.
The template is how a downstream company collects supplier declarations, builds a smelter list per product or company, and checks each smelter against the RMI lists. For a SEC registrant it feeds the RCOI; for an EU importer of metals it supports the Article 6(2) evidence on smelters and refiners.
RMAP and the RMI facility lists
Section titled “RMAP and the RMI facility lists”The RMI describes RMAP as an independent third-party assessment of smelter and refiner management systems and sourcing practices against RMI standards, focused on the "pinch point" of the supply chain. Assessments are carried out by RMI-approved independent assessors and are valid for one or three years, depending on several factors. The RMI stresses that "it is not a material validation assessment".
| RMI list status | RMI definition |
|---|---|
| Active | Committed to an RMAP assessment, documents completed and on-site assessment scheduled; may be in pre-assessment, assessment or corrective-action phase |
| Conformant | Successfully completed an assessment against the applicable RMI standard, or a third-party assessment under a cross-recognised non-RMI standard |
| Eligible | Able to undergo an RMI assessment; inclusion does not mean an assessment has been completed |
The CMRT and EMRT only cover eligible facilities at the pinch point level. The smelter lookup list inside each CMRT is fixed at release; the RMI removes facilities from the Conformant list for operational changes twice a year (January and July) and immediately for non-conformant findings, so the online list is the reference.
No law requires a product to contain only metal from Conformant smelters. The Conformant list is a market reference, and since October 2025 RMAP is also a recognised scheme for EU importers of minerals.
Adjacent instruments
Section titled “Adjacent instruments”LBMA Responsible Gold Guidance
Section titled “LBMA Responsible Gold Guidance”Under the LBMA Responsible Sourcing Programme, all metal from LBMA Good Delivery List refiners is subject to an assurance process; the programme follows the OECD five-step framework. The Responsible Gold Guidance is in version 9, and a second public consultation on version 10 is under way according to LBMA.
ITSCI and the Great Lakes Region
Section titled “ITSCI and the Great Lakes Region”On July 5, 2024 the RMI announced that ITSCI had not met its recognition terms and that it was pausing consideration of ITSCI recognition for at least one year, with recognition effective in 2026 at the earliest if ITSCI reapplied.
EU Battery Regulation: cobalt, natural graphite, lithium, nickel
Section titled “EU Battery Regulation: cobalt, natural graphite, lithium, nickel”Chapter VII of Regulation (EU) 2023/1542 sets battery due diligence obligations for the raw materials listed in Annex X: cobalt, natural graphite, lithium, nickel and the chemical compounds based on them needed to make battery active materials. Article 48(1) originally applied from August 18, 2025; Regulation (EU) 2025/1561 replaced that date with August 18, 2027. Article 47 excludes economic operators with a net turnover below EUR 40 million (on a standalone and group basis). The obligations are a management system (Article 49), risk management (Article 50), notified body verification (Article 51) and disclosure (Article 52). See the EU Battery Regulation guide.
CSDDD after the Omnibus
Section titled “CSDDD after the Omnibus”Directive (EU) 2024/1760 (CSDDD) sets general human rights and environmental due diligence duties, not mineral-specific ones. Directive (EU) 2026/470 of February 24, 2026 raised the main scope thresholds to more than 5 000 employees and more than 1.5 billion euros of net worldwide turnover (previously 1 000 employees and 450 million euros), moved transposition to July 26, 2028 and application to July 26, 2029.
Forced labour and modern slavery
Section titled “Forced labour and modern slavery”The Forced Labour Regulation (EU) 2024/3015 prohibits placing or making available on the Union market, or exporting, products made with forced labour, and applies from December 14, 2027. In the UK, section 54 of the Modern Slavery Act 2015 requires commercial organisations above a turnover threshold set by regulations to publish an annual slavery and human trafficking statement. Neither instrument is limited to minerals, but the smelter data gathered through CMRT and EMRT is reused for both.
Practical workflow for an EMS or OEM
Section titled “Practical workflow for an EMS or OEM”- Find out which regime actually applies. SEC reporting company: Form SD. Union importer of Annex I minerals or metals above a threshold: Regulation 2017/821. Neither: customer requirements, and from 2027 the battery due diligence chapter if you place batteries on the EU market and exceed the Article 47 turnover limit.
- Publish a supply chain policy consistent with Annex II of the OECD Guidance.
- Send the current templates (CMRT 6.5 or higher, EMRT 2.11, AMRT 1.31 or higher) to suppliers of parts containing the relevant minerals.
- Validate the returns: declaration scope, named smelters per metal, smelter identification numbers that resolve on the RMI Standard Smelter List.
- Check status on the online RMI lists, not the copy inside the workbook: Conformant, Active, or neither.
- Respond to risk: supplier engagement, documented mitigation, or a change of source, in line with OECD Step 3.
- Report: Form SD if you are a registrant; an annual public report if you are a covered EU importer; a completed CMRT, EMRT or AMRT for customers in all cases.
- Repeat each year, with the RMI template released in the spring.
Comparison: Dodd-Frank vs EU 2017/821
Section titled “Comparison: Dodd-Frank vs EU 2017/821”| Criterion | Dodd-Frank Section 1502 | EU Regulation 2017/821 |
|---|---|---|
| Legal basis | Exchange Act Section 13(p), Rule 13p-1, Form SD | Regulation (EU) 2017/821 |
| Applies from | Calendar year 2013, first filing May 31, 2014 | January 1, 2021 (Articles 4 to 7) |
| Who | Companies filing reports under Exchange Act Section 13(a) or 15(d) with 3TG necessary to products they make or contract to make | Union importers of Annex I minerals or metals above the thresholds |
| Position in the chain | Mostly downstream (product makers) | Upstream (ores, concentrates, metals) |
| Minerals | Gold and the ores of tin, tantalum and tungsten, with their derivatives (3TG); others if designated by the Secretary of State | Tin, tantalum, tungsten, gold in the Annex I forms |
| Geography | DRC and countries sharing a border with it | All CAHRA |
| Volume threshold | None | Annex I, per CN code |
| Recycled or scrap | Considered "DRC conflict free"; RCOI focuses on whether it is recycled or scrap | Outside scope except the Article 7(4) disclosure |
| Annual output | Form SD; Conflict Minerals Report under Item 1.01(c) (not enforced since April 7, 2017) | Annual public report; audit reports available to competent authorities |
| Independent audit | Independent private sector audit of the Conflict Minerals Report (not enforced since April 7, 2017) | Third-party audit (Article 6), with the Article 6(2) exemption for metal importers |
| Framework | OECD Guidance named in the adopting release | OECD Guidance (second edition 2013 by Article 2(o)) |
| Industry scheme status | No formal recognition | RMAP recognised for importers of minerals (Decision (EU) 2025/2071) |
| Pending change | Repeal bill H.R. 7085 (committee stage) | Periodic review under Article 17 |
Claims the texts contradict
Section titled “Claims the texts contradict”| Common claim | What the text says |
|---|---|
| "After the 2017 SEC statement, the Conflict Minerals Report is still enforced; only the 'conflict-free' label was paused." (this page said so before) | The April 7, 2017 statement covers everything beyond Items 1.01(a) and (b). Item 1.01(c), which carries the due diligence, the Conflict Minerals Report and its audit, is what the staff will not recommend enforcing. |
| "The independent audit under Dodd-Frank is optional." | Item 1.01(c)(1)(ii) made the independent private sector audit part of the required due diligence for any Conflict Minerals Report. What changed in 2017 is the enforcement stance, not the rule text. |
| "Private companies are bound by Dodd-Frank." | Rule 13p-1 applies to registrants filing reports under Sections 13(a) or 15(d). A private supplier is bound only by its contracts with those registrants. |
| "EU 2017/821 obliges EU electronics manufacturers to do conflict-minerals due diligence." | Article 1(2) and (3): the obligations fall on Union importers of the Annex I minerals and metals, above the annual thresholds. |
| "The Commission recognises LBMA, RMAP and RJC as schemes under Article 8, so members are presumed compliant with the audit step." (this page said so before) | The only recognition so far is RMAP, by Decision (EU) 2025/2071 of October 16, 2025, and only for importers of minerals (smelters and refiners). It leaves the obligations of importers of metals untouched and does not remove individual responsibility. |
| "EU importers submit an audit summary to Member States." | Article 7(1) requires audit reports to be made available to competent authorities; Article 7(3) requires a public annual report including a summary of the audits. |
| "The OECD Guidance was updated through 2024." (this page said so before) | The current Guidance is the third edition of 2016. Regulation 2017/821 still refers to the second edition (2013). |
| "CMRT 6.40 (2024) and EMRT 1.x are current." (this page said so before) | The RMI lists CMRT 6.6 and EMRT 2.11, both released April 17, 2026. EMRT has covered six minerals since EMRT 2.0 in April 2025. |
| "RMAP audits run on a three-year cycle with annual surveillance." (this page said so before) | The RMI states that assessments are valid for one or three years, depending on several factors. |
| "RMI lists smelters as Conformant, Active or Non-Conformant." | The RMI publishes Active, Conformant and Eligible lists. A facility with non-conformant findings is removed from the Conformant list. |
| "Battery due diligence on cobalt applies from August 18, 2025." (this page said so before) | Regulation (EU) 2025/1561 replaced that date with August 18, 2027. |
| "A CMRT older than twelve months is stale." | No regulation sets a validity period for a CMRT. Reporting periods follow the calendar year (Form SD) or the importer's annual cycle (Regulation 2017/821); the RMI issues one template release per year. |
See also
Section titled “See also”- Lithium battery shipping: IATA DGR, IMDG, ADR, DOT
- CPSIA and ASTM F963: toy safety in the United States
- IEC 62133 and UN 38.3: Li-ion battery safety and transport
- RoHS 2011/65/EU: restricted hazardous substances in EEE
- REACH 1907/2006: chemical substances and SVHC
- EU Battery Regulation 2023/1542
- Environmental compliance explained
Common pitfalls
Section titled “Common pitfalls”- Answering a Dodd-Frank request as if your company filed Form SD. Your customer files; you supply data for its RCOI. Your answer should be a completed CMRT, not a legal certification you cannot back.
- Accepting company-level declarations with no named smelters. Without smelter names and identifiers that resolve on the RMI list, a declaration cannot be checked.
- Checking smelter status inside the workbook. The lookup list is frozen at release; use the current online RMI lists.
- Sending an outdated template. The RMI recommends CMRT 6.5 or higher, EMRT 2.11 and AMRT 1.31 or higher for the reporting year.
- Collecting only 3TG for battery products. From August 18, 2027, the battery due diligence chapter covers cobalt, natural graphite, lithium and nickel for operators above the Article 47 turnover limit; the EMRT is the RMI template for those minerals.
- Treating EU 2017/821 as a downstream obligation. It binds importers of the Annex I minerals and metals above the thresholds, not makers or importers of finished electronics.
- Limiting the risk assessment to the DRC and its neighbours. The EU regulation and the OECD Guidance cover all CAHRA; the indicative CAHRA list is not exhaustive.
- Writing "conflict-free" on products or packaging. The courts struck down the compelled "not found to be DRC conflict free" statement; a voluntary "conflict-free" marketing claim still needs evidence, and an RMAP assessment is not a material validation.
Cross-reference: adjacent compliance
Section titled “Cross-reference: adjacent compliance”- EU Battery Regulation 2023/1542: battery due diligence from August 18, 2027. See the EU Battery Regulation guide.
- IEC 62133 and UN 38.3 for battery safety and transport: see the battery safety and transport guide.
- RoHS 2011/65/EU: hazardous substances in the finished EEE, a separate question from where the metal was mined. See the RoHS guide.
- REACH SVHC: Article 33 communication on substances of very high concern. See the REACH SVHC guide.
Conflict-mineral due diligence works at the raw-material level of the supply chain, while RoHS and REACH work at the level of the finished product's chemical composition. A compliance file for an electronic product needs both.
Key takeaways
Section titled “Key takeaways”- Rule 13p-1 applies to companies filing reports under Exchange Act Section 13(a) or 15(d); Form SD is due May 31 each year for the previous calendar year.
- Since the April 7, 2017 staff statement, only Items 1.01(a) and (b) (RCOI disclosure) are expected; the Conflict Minerals Report and its audit under Item 1.01(c) are not enforced. H.R. 7085 (2026) would repeal Section 13(p) but is not law.
- Regulation (EU) 2017/821 binds Union importers of Annex I minerals and metals above the thresholds from January 1, 2021; electronics makers are not covered importers.
- RMAP became the first scheme recognised under Article 8 on October 16, 2025, for importers of minerals only.
- The OECD Guidance (third edition 2016) frames both regimes through five steps.
- Current RMI templates: CMRT 6.6, EMRT 2.11, AMRT 1.31, all released April 17, 2026.
- Battery due diligence on cobalt, natural graphite, lithium and nickel applies from August 18, 2027; the CSDDD from July 26, 2029; the Forced Labour Regulation from December 14, 2027.
For wider supply-chain and chemical-compliance context, see RoHS, REACH SVHC, EU Battery Regulation, IEC 62133 / UN 38.3 battery safety and transport, and the Glossary for definitions.
Sources & references
- Dodd-Frank Act Section 1502, SEC final rule on conflict minerals (Release No. 34-67716, August 22, 2012), US Securities and Exchange Commission www.sec.gov/rules/final/2012/34-67716.pdf
- 17 CFR 240.13p-1, requirement of report regarding conflict minerals (current eCFR), US Government Publishing Office, eCFR www.ecfr.gov/current/title-17/section-240.13p-1
- Form SD, specialized disclosure report, General Instructions and Item 1.01, US Securities and Exchange Commission www.sec.gov/files/formsd.pdf
- Updated Statement on the Effect of the Court of Appeals Decision on the Conflict Minerals Rule (April 7, 2017), SEC Division of Corporation Finance www.sec.gov/newsroom/speeches-statements/corpfin-updated-statement-court-decision-conflict-minerals-rule
- H.R. 7085 (119th Congress), bill to repeal the conflict minerals disclosure requirements, as introduced January 15, 2026, US House of Representatives docs.house.gov/meetings/BA/BA00/20260122/118895/BILLS-119HR7085ih.pdf
- House Financial Services Committee markup of January 22, 2026 (H.R. 7085 agreed to, 30 yeas, 24 nays), US House Committee on Financial Services financialservices.house.gov/calendar/eventsingle.aspx?EventID=410973
- Regulation (EU) 2017/821 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, European Union eur-lex.europa.eu/eli/reg/2017/821/oj
- Commission Delegated Regulation (EU) 2020/1588 establishing the remaining Annex I volume thresholds, European Union eur-lex.europa.eu/eli/reg_del/2020/1588/oj
- Commission Implementing Decision (EU) 2025/2071 recognising the Responsible Minerals Assurance Process under Article 8(3) of Regulation (EU) 2017/821, European Union eur-lex.europa.eu/eli/dec_impl/2025/2071/oj
- Commission Recommendation (EU) 2018/1149 on non-binding guidelines for the identification of conflict-affected and high-risk areas, European Union eur-lex.europa.eu/eli/reco/2018/1149/oj
- OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, third edition (2016), OECD www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-supply-chains-of-minerals-from-conflict-affected-and-high-risk-areas_9789264252479-en.html
- Conflict Minerals Reporting Template (CMRT 6.6, released April 17, 2026), Responsible Minerals Initiative www.responsiblemineralsinitiative.org/reporting-templates/cmrt/
- Extended Minerals Reporting Template (EMRT 2.11, released April 17, 2026), Responsible Minerals Initiative www.responsiblemineralsinitiative.org/reporting-templates/emrt/
- Additional Minerals Reporting Template (AMRT 1.31, released April 17, 2026), Responsible Minerals Initiative www.responsiblemineralsinitiative.org/reporting-templates/amrt/
- RMI Assessments (RMAP) introduction, Responsible Minerals Initiative www.responsiblemineralsinitiative.org/responsible-minerals-assurance-process/
- RMI facilities lists: Active, Conformant and Eligible definitions, Responsible Minerals Initiative www.responsiblemineralsinitiative.org/facilities-lists/
- RMI update on ITSCI recognition and Great Lakes Region due diligence, Responsible Minerals Initiative www.responsiblemineralsinitiative.org/news/rmi-update-on-itsci-recognition-and-great-lakes-region-due-diligence/
- LBMA Responsible Sourcing Programme and Responsible Gold Guidance, London Bullion Market Association www.lbma.org.uk/responsible-sourcing
- Regulation (EU) 2023/1542 concerning batteries and waste batteries (Chapter VII, battery due diligence), European Union eur-lex.europa.eu/eli/reg/2023/1542/oj
- Regulation (EU) 2025/1561 postponing battery due diligence obligations to August 18, 2027, European Union eur-lex.europa.eu/eli/reg/2025/1561/oj
- Directive (EU) 2024/1760 on corporate sustainability due diligence (CSDDD), European Union eur-lex.europa.eu/eli/dir/2024/1760/oj
- Directive (EU) 2026/470 (Omnibus I) amending the CSDDD thresholds and dates, European Union eur-lex.europa.eu/eli/dir/2026/470/oj
- Regulation (EU) 2024/3015 on prohibiting products made with forced labour on the Union market, European Union eur-lex.europa.eu/eli/reg/2024/3015/oj
- Modern Slavery Act 2015, section 54 (transparency in supply chains), UK legislation.gov.uk www.legislation.gov.uk/ukpga/2015/30/section/54
Frequently asked questions
- What does Dodd-Frank Section 1502 require, and who is subject to it?
- Section 1502 added Section 13(p) to the Securities Exchange Act of 1934. SEC Rule 13p-1 (17 CFR 240.13p-1) applies to every registrant that files reports under Section 13(a) or 15(d) of the Exchange Act and has tin, tantalum, tungsten or gold (3TG) necessary to the functionality or production of a product it manufactures or contracts to manufacture. Such a registrant files Form SD for each calendar year, due on May 31 of the following year. Under Item 1.01 of Form SD it must run a reasonable country of origin inquiry (RCOI) on whether the 3TG originated in the Democratic Republic of the Congo (DRC) or an adjoining country, or came from recycled or scrap sources. Companies that do not file reports with the SEC are not subject to the rule; they meet it only through requests from customers that are.
- Does the 2017 SEC statement end the obligation?
- No, but it goes further than many summaries say. On April 7, 2017 the SEC Division of Corporation Finance stated that it would not recommend enforcement action if companies, including those subject to Item 1.01(c) of Form SD, only file the disclosure required by Items 1.01(a) and (b). Item 1.01(c) is the part that carries the due diligence, the Conflict Minerals Report and the independent private sector audit. So in practice the enforced core is the Form SD filing with the RCOI disclosure; the Conflict Minerals Report is not being enforced. The statement expresses the position of the Division only and is subject to further Commission action. Rule 13p-1 is still in the current Code of Federal Regulations, and a repeal bill (H.R. 7085) was introduced on January 15, 2026.
- How does EU Regulation 2017/821 differ from Dodd-Frank?
- Regulation (EU) 2017/821 places due diligence obligations on Union importers of the minerals and metals listed in its Annex I (tin, tantalum, tungsten and gold in ore, concentrate and metal forms), and only when the annual import volume of a listed item reaches the Annex I threshold. Its core obligations (Articles 4 to 7) apply from January 1, 2021. Covered importers must run a management system, manage risks consistently with the OECD Due Diligence Guidance, have a third-party audit and report publicly every year. Its geography is every conflict-affected and high-risk area (CAHRA), not only the DRC region. Recycled metals are outside its scope except for a disclosure duty. A manufacturer that imports finished electronic products is not a Union importer of Annex I minerals or metals.
- What are the CMRT, EMRT and AMRT templates, and which versions are current?
- They are free Excel templates published by the Responsible Minerals Initiative (RMI) to pass smelter and country-of-origin data up and down the supply chain. The CMRT covers tin, tantalum, tungsten and gold; the current version is CMRT 6.6, released on April 17, 2026, and the RMI recommends version 6.5 or higher for the reporting year. The EMRT covers cobalt, copper, natural graphite, lithium, mica and nickel; the current version is EMRT 2.11, released on April 17, 2026 (the four minerals beyond cobalt and mica were added in EMRT 2.0 in April 2025). The AMRT covers other minerals; AMRT 1.31 was released on April 17, 2026. None of these templates is a regulatory filing in itself.
- What is the OECD five-step framework?
- The OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas (third edition, 2016) sets a five-step, risk-based framework. Step 1: establish strong company management systems. Step 2: identify and assess risk in the supply chain. Step 3: design and implement a strategy to respond to identified risks. Step 4: carry out an independent third-party audit of supply chain due diligence at identified points in the supply chain. Step 5: report annually on supply chain due diligence. The SEC adopting release named the OECD Guidance as a framework that satisfies its criteria, and Regulation 2017/821 builds its obligations on it, although the regulation itself refers to the second edition of 2013.
- What is RMAP and what do the RMI facility lists mean?
- The Responsible Minerals Assurance Process (RMAP) is the RMI programme in which independent third-party assessors check smelter and refiner management systems and sourcing practices against RMI standards. The RMI publishes Active facilities (committed to an assessment, scheduled, or in pre-assessment, assessment or corrective action) and Conformant facilities (assessment successfully completed against the applicable RMI standard, or a cross-recognised one). Assessments are valid for one or three years. The RMI states that an assessment looks at systems and processes and is not a material validation. On October 16, 2025 the European Commission recognised RMAP under Article 8 of Regulation 2017/821, but only for Union importers of minerals that implement it, meaning smelters and refiners.
- Do cobalt and mica fall under Dodd-Frank or EU 2017/821?
- No. Form SD defines conflict minerals as gold and the ores of tantalum, tin and tungsten, with derivatives limited to those four metals, unless the Secretary of State designates others, and Regulation 2017/821 lists only tin, tantalum, tungsten and gold. Cobalt, natural graphite, lithium and nickel are covered by the battery due diligence chapter of Regulation (EU) 2023/1542, whose obligations were postponed to August 18, 2027 by Regulation (EU) 2025/1561. Mica has no dedicated EU due diligence regulation; it is reported through the EMRT and can fall under broader regimes such as the Forced Labour Regulation (EU) 2024/3015, which applies from December 14, 2027.
- What is the most common pitfall in supplier CMRT collection?
- Treating a supplier answer as evidence without reading the smelter list. A CMRT with a company-level declaration and no named smelters, or with smelters that cannot be matched to the RMI Standard Smelter List, tells the requester little. The RMI itself warns that the smelter lookup list built into each CMRT is frozen at release and goes out of date, that Conformant facilities removed for operational changes are taken off in January and July, and that facilities with non-conformant findings are removed immediately. The current list on the RMI website, not the copy inside the workbook, is the reference for status checks.