RISK FRAMEWORK
Responsible sourcing
The Ministry of Economy & Tourism publishes Due Diligence Regulations for responsible gold sourcing as part of the wider AML/CFT framework.
UAE / DUBAI · RESPONSIBLE GOLD SOURCING
UAE / Dubai
Gold refineries and relevant precious-metals supply-chain participants in the UAE operate within a responsible-sourcing framework linked to AML/CFT controls and the OECD five-step due-diligence model.
Verified from official sources · 13 September 2026
Current framework
OECD MODEL
Five due-diligence steps
Management systems, supply-chain risk identification, risk-response strategy, independent third-party review and periodic reporting.
2024 DECREE
Supply-chain entities
Ministerial Decree No. 68 of 2024 requires relevant supply-chain entities and precious-metals dealers to maintain management, risk-assessment and risk-response procedures.
REFINERIES
Independent review
Gold refining/recycling activities are subject to additional independent third-party review/audit and due-diligence reporting requirements.
REGION INVESTS verification points
Jurisdiction and regulator/supervisor for the specific UAE counterparty.
Supply-chain policy, compliance governance and assigned responsibility.
Gold provenance records and risk assessment for high-risk origins.
Independent audit/review and reporting where refinery/recycling activity applies.
Operational meaning: a UAE trade licence does not replace responsible-sourcing and AML/CFT provenance checks. Refinery acceptance depends on a documented supply chain.
Official sources
UAE Ministry of Economy & Tourism — Due Diligence RegulationsResponsible sourcing and OECD five-step framework.Ministerial Decree No. 68 of 2024Requirements for supply-chain entities, dealers and refineries.Circular No. 2 of 2024Due diligence and independent-audit expectations for gold refineries.
Free-zone / mainland licensing and supervisory status is verified separately for each counterparty.