Poland – Extractives Sector 2nd NAP

5. Ministry of Finance

Implementation of the Good Practice Catalogue on due diligence for European Union importers of tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas

[page 23-24]

“On 1 January 2021, new obligations took effect as regards supply chain due diligence for EU importers of tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas. These obligations were established by Regulation (EU) 2017/821 of the European Parliament and of the Council of 17 May 2017. In Poland, the function of the authority responsible for ensuring effective and uniform implementation of the Regulation in question and for conducting ex-post controls of importers in the territory of the Republic of Poland has been assigned to the Head of the National Revenue Administration. The provisions of the above-mentioned Regulation are aimed at ensuring that minerals and metals from the so-called ‘3TG’ group (Tin, Tantalum, Tungsten, Gold) introduced into the EU will not finance conflicts or result in human rights violations. These minerals are among the most valuable and their mining industry makes a significant contribution to global economic development (industries such as electronics, aerospace, automotive, and jewellery). Therefore, efforts have been taken to encourage responsible sourcing of minerals, which should in principle help prevent criminal groups from gaining income relating to said minerals and hinder the pursuit of their activities, as well as help to secure world peace. EU ‘3TG’ importers will be required to ensure that all the minerals and metals they import (as defined in Annex I to the above-mentioned Regulation) are sourced responsibly and from non-conflict areas.

To this end, good practices are being introduced. They comprise in particular:

• Maintaining a dedicated tab on the website of the Ministry of Finance providing information on responsible sourcing of ‘3TG’ minerals: https://www.gov.pl/web/kas/konfliktowe-mineraly

• Various forms of meetings with selected importers and national industry organisations on ‘3TG’ minerals to build awareness related to the implementation of the provisions of the aforesaid Regulation, as well as OECD and UN guidelines

• Undertaking cooperation with the Entrepreneurship Support Department of the Polish Agency for Enterprise Development as well as the CSR and Cooperation with NGOs Unit in the Minister’s Office in the Ministry of Development Funds and Regional Policy in order to reach a wide range of entrepreneurs who are subject to the obligations under aforesaid Regulation. Due to this cooperation, an even greater number of entrepreneurs receive information/training materials (e-learning), in the area of ‘conflict’ minerals.

 • A newsletter sent to importers of ‘3TG’ minerals in Poland and sending important information to importers’ e-mail addresses, e.g. information on changes in regulations, instructions, explanations.

• Operating a contact line for importers of ‘3TG’ minerals. Contact details are available on the dedicated website of the Ministry of Finance (link above).

The practices identified above allow businesses to learn what benefits they gain by introducing due diligence into their supply chains, help companies introduce due diligence into their metals and minerals supply chains, as well as understand, assess and mitigate risks pertaining to responsible sourcing.”