Building on the US Dodd-Frank Act of 2010 and OECD Due Diligence Guidance for Responsible Supply of Minerals, new EU regulation came into force in January 2021, requiring EU importers of tin, tantalum, tungsten and gold (3TGs) to comply with supply chain due diligence requirements from conflict affected or high risk areas. The regulation is expected to cover up to 1,000 EU importers, with 500 smelters and refiners of 3TGs indirectly impacted, based inside the EU or elsewhere. Whilst the EU guidance does not explicitly address worst forms of child labour, it is likely to have indirect impacts; increasing transparency into the prevalence of the issue for companies through its close alignment with OECD due diligence guidance. PACE will be producing further research in the coming months on the impacts of due diligence regulation on the worst forms of child labour, along with recommendations for how companies can act on guidance to maximise impact. The guide is split into three sections, giving companies and other relevant organisations an overview on the background, requirements and implications of the regulation on all those directly or indirectly impacted by it; covering its remit, aims, rationale and how it interacts with other due diligence requirements.