# What are the OECD five-step due diligence requirements for responsible gold sourcing in the UAE?

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**Category:** UAE\
**Tags:** dpms, rba, compliance\
**Created:** [August 5, 2026, 1:28pm UTC](https://www.amlfaqs.com/t/what-are-the-oecd-five-step-due-diligence-requirements-for-responsible-gold-sourcing-in-the-uae/1473 "2026-08-05T13:28:56Z")\
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**Author:** ![Monika](https://yyz2.discourse-cdn.com/flex010/user_avatar/www.amlfaqs.com/monika/32/200_2.png) [@Monika](https://www.amlfaqs.com/u/Monika)\
**Post date:** [August 5, 2026, 1:28pm UTC](https://www.amlfaqs.com/t/what-are-the-oecd-five-step-due-diligence-requirements-for-responsible-gold-sourcing-in-the-uae/1473/1 "2026-08-05T13:28:56Z")

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What are the OECD five-step due diligence requirements for responsible gold sourcing in the UAE?

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**Author:** ![Monika](https://yyz2.discourse-cdn.com/flex010/user_avatar/www.amlfaqs.com/monika/32/200_2.png) [@Monika](https://www.amlfaqs.com/u/Monika)\
**Post date:** [August 5, 2026, 1:29pm UTC](https://www.amlfaqs.com/t/what-are-the-oecd-five-step-due-diligence-requirements-for-responsible-gold-sourcing-in-the-uae/1473/2 "2026-08-05T13:29:14Z")

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The UAE’s Due Diligence Regulations for the responsible sourcing of gold are built on the OECD’s five-step framework for responsible supply chains of minerals from conflict-affected and high-risk areas. Refiners and covered gold-sector entities must implement all five steps.

The five steps are: first, establish an effective company governance and management system, including a supply-chain policy; second, identify and assess risks in the supply chain, paying particular attention to gold sourced from conflict-affected and high-risk areas; third, design and implement a strategy to respond to and mitigate identified risks; fourth, arrange an independent third-party audit of the entity’s due diligence at identified points in the supply chain; and fifth, report publicly and periodically on supply-chain due diligence.

These steps are risk-based and continuous rather than a one-off exercise: governance systems must be maintained and reviewed, and risk assessments repeated as sourcing changes. They complement the dealer’s core AML/CFT controls, including know-your-counterparty checks and beneficial owner identification, and support the wider integrity of the UAE gold market.

**Legal Reference (UAE):**

· Ministerial Decree No. 68 of 2024, Article One — adherence to the responsible gold sourcing due diligence policy following the OECD guidance.

· [Federal Decree-Law No. 10 of 2025](https://rulebook.centralbank.ae/en/rulebook/federal-decree-law-no-10-2025-regarding-anti-money-laundering-and-combating-financing), Article 19(1)(a) — risk-based identification, assessment and documentation of ML/TF/PF risks.

_For more details, consult the [Ministry of Economy financial crimes legislations page](https://www.moec.gov.ae/en/web/guest/financial-crimes-legislations) or seek guidance from your AML compliance officer._

[The risk-based approach to AML compliance](https://amluae.com/the-risk-based-approach-to-aml-compliance/)