sourced as outlined in Annex I of this Audit Protocol. Step D: Conduct the risk assessment for all material originally purchased by the supplying smelter. See section XII for detailed requirements. Determine the category of material Determine the risk level for each purchase Conduct the risk assessment. For Level 2, Level 3, and Other CAHRA purchases, conduct risk mitigation in accordance with the OECD Due Diligence Guidance. Tin Refining Independent tin refiners perform the tasks of Tolling Agreement or Companies & removing impurities or other unwanted agreement with tin refiner Tolling materials. Transportation documentation for all In cases of tolling, a conversion of the overall transfers of physical material makeup of the materials including the between the audited treatment or removal of specific undesirable smelter, the tin refiner and elements is carried out by a smelter on behalf tolling smelter of the client. Documentation demonstrating segregation Material sent to another smelter for processing of material sent for tolling / is considered part of the audited smelter’s refining, e.g. receipts and production. Internal material control process / procedures Material received from another smelter for Production records for processing is considered part of the supplying material sent smelter’s receipts and production. Site visit report of the smelter or refiner Materials demonstrated to be from a CFSP (or If the above documentation equivalent) compliant smelter: is not available: CFSP, or equivalent, compliant smelters LIS (or equivalent) from requirements apply. the supplying smelter; Documentation of origin Materials produced by a non-CFSP (or for each material initially equivalent) compliant smelter: used by the tin refiner or Non-CFSP, or equivalent, compliant tolling smelter to smelters requirements apply. produce the materials received, in accordance Where the same material is shipped to another with the tables in Annex smelter for processing and the same material is I. returned to the audited smelter, requirements are:
sourced as outlined in Annex I of this Audit Protocol. Step D: Conduct the risk assessment for all material originally purchased by the supplying smelter. See section XII for detailed requirements. Determine the category of material Determine the risk level for each purchase Conduct the risk assessment. For Level 2, Level 3, and Other CAHRA purchases, conduct risk mitigation in accordance with the OECD Due Diligence Guidance. Tin Refining Companies & Tolling Independent tin refiners perform the tasks of removing impurities or other unwanted materials. In cases of tolling, a conversion of the overall makeup of the materials including the treatment or removal of specific undesirable elements is carried out by a smelter on behalf of the client. Material sent to another smelter for processing is considered part of the audited smelter’s receipts and production. Material received from another smelter for processing is considered part of the supplying smelter’s receipts and production. Materials demonstrated to be from a CFSP (or equivalent) compliant smelter: CFSP, or equivalent, compliant smelters requirements apply. Materials produced by a non-CFSP (or equivalent) compliant smelter: Non-CFSP, or equivalent, compliant smelters requirements apply. Where the same material is shipped to another smelter for processing and the same material is returned to the audited smelter, requirements are: Tolling Agreement or agreement with tin refiner Transportation documentation for all transfers of physical material between the audited smelter, the tin refiner and tolling smelter Documentation demonstrating segregation of material sent for tolling / refining, e.g. Internal material control process / procedures Production records for material sent Site visit report of the smelter or refiner If the above documentation is not available: LIS (or equivalent) from the supplying smelter; Documentation of origin for each material initially used by the tin refiner or tolling smelter to produce the materials received, in accordance with the tables in Annex I.
CFSP_AuditProtocol_SnTa_Rev_11.docx