Swiss Ordinance on Due Diligence and Trans­paren­cy in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour (DDTrO)

Date of Adoption:
03-Dec-21

Exemptions under the Swiss DDTrO

1. Import and Processing Quantity Thresholds

• Companies are exempt from due diligence and reporting if their annual import and processing quantities for covered minerals/metals are below the thresholds listed in Annex 1.
  • Example: Tin ores and concentrates: 5,000 kg/year; Gold in unwrought form: 100 kg/year, etc.

2. Small and Medium-Sized Undertakings (SMEs)

• SMEs are exempt from child labour due diligence and reporting if, together with controlled entities, they fall below two of these thresholds for two consecutive years:
  • CHF 20 million balance sheet total
  • CHF 40 million sales revenue
  • 250 full-time equivalent positions

3. Low-Risk Undertakings (Child Labour)

• Companies are exempt from child labour due diligence and reporting if they operate in countries rated as “basic” by UNICEF’s Children’s Rights in the Workplace Index, and:
  • Purchase/manufacture products according to origin indication, or
  • Primarily procure/provide services
• They must document the extent of their low risk.

4. Internationally Recognised Equivalent Regulations

• Companies are exempt if they fully comply with certain international standards, such as:
  • OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas
  • EU Regulation 2017/821
  • ILO Conventions 138 & 182, ILO-IOE Child Labour Guidance Tool, OECD Due Diligence Guidance for Responsible Business, or UN Guiding Principles on Business and Human Rights
• They must report which regulation is applied and apply it in full.

5. Recycled Metals

• Companies are exempt from certain due diligence obligations if they can prove their metals originate exclusively from recycling.

6. Consolidated Reporting

• Companies included in a consolidated report (e.g., as part of a group) are exempt from separate reporting.