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Nelum
黄金

美国

核查于 2026-09-28 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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工业采矿来源地精炼中心交易中心金库中心

Industrial gold origin and a refining, futures-delivery and vaulting hub. Federal land: unpatented claims under the 1872 Mining Law (30 U.S.C. 22) with a $49 location fee and $200 annual maintenance fee per claim (43 CFR 3830.21; small-miner waiver for 10 or fewer claims), a 43 CFR 3809 plan of operations and a financial guarantee covering third-party reclamation cost; no federal royalty on locatable minerals was found in the texts read. Nevada: net proceeds of minerals tax 2-5% of net proceeds (5% above $4m net; NRS 362.140, read in the Department of Taxation's reproduction) and a gold and silver excise tax of 0.75%/1.1% of Nevada gross revenue above $20m (Department of Taxation return; NRS 363D itself blocked). Import: CBP entry (19 CFR 142.3); HTSUS 7108 free except 4.1% on 7108.12.50 and 7108.13.70 for non-preference origins; 0.3464% merchandise processing fee; no federal VAT. Tariffs since 2025: IEEPA reciprocal duties (from 5 Apr 2025) caught cast kilobars and 100 oz bars (CBP ruling N351466, 7108.13.5500) until E.O. 14346 exempted all 7108 lines from 8 Sep 2025; all IEEPA duties ended 20 Feb 2026 (E.O. 14389; Supreme Court, Learning Resources v. Trump); the Section 122 10% surcharge (24 Feb-24 Jul 2026) and the Section 301 forced-labor tariffs of 10-12.5% (from 24 Jul 2026) both except every 7108 subheading (HTSUS notes 2(aa)(ii) and 52(b)). Russian-origin gold import banned since 28 Jun 2022 (E.O. 14068 determination). AML: dealers in precious metals (>$50,000 bought and sold) must run a written AML programme (31 CFR 1027.210); Form 8300 for cash over $10,000; gold is not a CMIR monetary instrument. Export: EEI via AES (ITN 2 h before air departure); BIS licence only for Russia/Belarus (EAR 746.8(a)(7)). COMEX delivery (rulebook not held): 100 oz or 3 x 1 kg bars, 995 minimum, approved brands, New York-area depositories issuing warrants.

本页的可信程度

  • 法律原文 58
  • 官方指引 14
  • 标准 20
  • 二手资料 3
  • 未经核实 8
  • 未记录可信度等级 11
  • 研究备注 41
  • 无法访问 2
  • 未记录 5
  • 文本 3
  • 未说明 4

监管机构

  • Bureau of Industry and Security (BIS), Department of Commerce

    Export Administration Regulations, incl. the Russia/Belarus luxury-goods licence requirement covering HS 7108.12/7108.13

    未记录可信度等级

  • Bureau of Land Management (BLM), US Department of the Interior

    Recordation and maintenance of mining claims on federal land; surface management (43 CFR 3809) plans of operations and financial guarantees

    网站
    https://www.blm.gov
    未记录可信度等级

  • US Customs and Border Protection (CBP), Department of Homeland Security

    Import entry and release, tariff classification rulings, collection of duties and fees, withhold release orders

    网站
    https://www.cbp.gov
    未记录可信度等级

  • US Census Bureau (Foreign Trade Regulations, 15 CFR Part 30)

    Electronic Export Information filing through AES

    未记录可信度等级

  • Commodity Futures Trading Commission (CFTC)

    Regulator of designated contract markets incl. COMEX; exchange rule changes are notified to it

    未记录可信度等级

  • Financial Crimes Enforcement Network (FinCEN), US Treasury

    Bank Secrecy Act rules incl. AML program rule for dealers in precious metals (31 CFR 1027); beneficial ownership reporting

    网站
    https://www.fincen.gov
    未记录可信度等级

  • Internal Revenue Service (IRS)

    Receives Form 8300 cash reports (26 USC 6050I / 31 USC 5331); examines non-bank financial institutions for BSA compliance

    未记录可信度等级

  • Nevada Division of Environmental Protection, Bureau of Mining Regulation and Reclamation (BMRR)

    Reclamation permits (NRS 519A) and water pollution control permits (NRS 445A) for mines in Nevada

    网站
    https://ndep.nv.gov/land/mining
    未记录可信度等级未记录

  • Nevada Department of Taxation

    Net proceeds of minerals tax (NRS 362) and gold and silver excise tax (NRS 363D)

    未记录可信度等级

  • Office of Foreign Assets Control (OFAC), US Treasury

    Sanctions, incl. the EO 14068 determination prohibiting import of Russian-origin gold

    网站
    https://ofac.treasury.gov
    未记录可信度等级未记录

  • Securities and Exchange Commission (SEC)

    Conflict minerals disclosure (Exchange Act s.13(p), Rule 13p-1, Form SD)

    未记录可信度等级

法律

  • Tariff Act of 1930 s.307 (19 U.S.C. 1307) - import prohibition on convict, forced or indentured labour goods; 19 CFR 12.42

    Basis of CBP withhold release orders on gold

    引用
    19 U.S.C. 1307; 19 CFR 12.42
    类型
    法案
    法律原文

  • 31 CFR 1010.100 - general BSA definitions (monetary instruments)

    Monetary instruments do not include gold bullion, so the cross-border CMIR does not apply to gold

    引用
    31 CFR 1010.100(dd)
    类型
    条例
    法律原文

  • 31 CFR 1010.340 - reports of transportation of currency or monetary instruments (CMIR)

    Cross-border reporting of currency/monetary instruments over $10,000; gold is not a monetary instrument

    引用
    31 CFR 1010.340
    类型
    条例
    法律原文

  • 31 CFR Part 1027 - Rules for Dealers in Precious Metals, Precious Stones, or Jewels

    Dealer definition ($50,000 thresholds), AML program requirement, Form 8300 cross-reference

    引用
    31 CFR 1027
    类型
    条例
    生效日期
    2006-01-01
    法律原文

    研究备注: [unconfirmed] inForceFrom is the AML-programme implementation date in 1027.210(c) ("on or before the later of January 1, 2006, or six months after the date a dealer becomes subject"); the 2005 rule itself is not held; current Part source: 75 FR 65812, Oct. 26, 2010.

  • COMEX Rulebook Chapter 7 (delivery facilities) and Chapter 113 (Gold Futures)

    Delivery units, approved brands, depositories, warrants

    引用
    COMEX Rules 703, 704, 705, 113101-113108
    类型
    规则手册
    标准无法访问

  • OFAC Determination under EO 14068 ss.1(a)(i)(A), 1(b), 5 - Prohibitions related to imports of gold of Russian Federation origin (as amended 22 Dec 2023); 31 CFR Part 587

    Ban on importing Russian-origin gold

    引用
    E.O. 14068 s.1(a)(i); OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023); delegation 31 CFR 587.802
    类型
    法令
    生效日期
    2022-06-28
    法律原文未记录

  • EO 14257 (reciprocal tariffs under IEEPA, 2 Apr 2025) as modified by EO 14346 (5 Sep 2025, Annex I/II exemptions) - duties ended February 2026

    Adds gold bullion HTSUS subheadings to the Annex II list exempt from reciprocal tariffs

    引用
    EO 14346, 90 FR (10 Sep 2025)
    类型
    法令
    生效日期
    2025-04-05
    废止日期
    2026-02-20
    法律原文

    研究备注: [time-limited] E.O. 14389 (20 Feb 2026) s.1: the IEEPA duties of E.O. 14257 "shall no longer be in effect and, as soon as practicable, shall no longer be collected"; the same day the Supreme Court held "IEEPA does not authorize the President to impose tariffs" (Learning Resources, Inc. v. Trump). repealedOn = the date of both; the exact date collection stopped is not stated in either text. The national emergency itself "remain[s] in effect" (E.O. 14389 s.1).

  • Harmonized Tariff Schedule of the United States (Revision 19, 2026): heading 7108 and Chapter 99 subchapter III

    Import duty rates for gold

    引用
    HTSUS 7108; 9903.03.01-.03 (s.122); 9903.05.20-.86 (s.301 forced labor); 9903.90.08 (Russia)
    类型
    条例
    法律原文

  • Nevada Revised Statutes Chapter 363D - Gold and Silver Excise Tax (2021)

    Excise tax on Nevada gross revenue of gold and silver miners above $20m

    引用
    NRS Chapter 363D (Assembly Bill 495, chapter 249, Statutes of Nevada 2021)
    类型
    法案
    官方指引

    研究备注: [blocked] NRS 363D text not held (leg.state.nv.us bot challenge; requested); rules read in the Department of Taxation return and instructions, which cite NRS 363D.050-.300 and AB 495 (2021). [unconfirmed] first taxable year: the instructions state the calendar-year taxable year "for tax year 2022 and all subsequent years".

  • Learning Resources, Inc. v. Trump (U.S. Supreme Court, 20 Feb 2026): IEEPA does not authorize tariffs

    Ends the legal basis of the 2025 IEEPA reciprocal tariffs (EO 14257) that had caught cast gold bars in 2025

    引用
    607 U.S. ___ (2026), Nos. 24-1287, 25-250
    类型
    其他
    生效日期
    2026-02-20
    法律原文

  • Exchange Act Rule 13p-1 and Form SD (17 CFR 240.13p-1; 17 CFR 249b.400), implementing Dodd-Frank s.1502

    Conflict minerals disclosure incl. gold

    引用
    17 CFR 240.13p-1
    类型
    条例
    生效日期
    2012-11-13
    法律原文

  • Foreign Trade Regulations, 15 CFR Part 30 (EEI via AES)

    Export filing and exemptions

    引用
    15 CFR 30.2, 30.4, 30.37
    类型
    条例
    法律原文

  • 19 CFR Parts 142 and 143 (entry process; informal entry) and 19 CFR 24.23 (merchandise processing fee)

    Import entry documentation, $2,500 informal entry threshold, MPF

    引用
    19 CFR 142.3; 143.21; 24.23
    类型
    条例
    法律原文

  • 31 CFR 1010.330 - reports relating to currency in excess of $10,000 received in a trade or business (Form 8300); 26 USC 6050I

    Cash reporting by dealers and other businesses

    引用
    31 CFR 1010.330
    类型
    条例
    法律原文

  • 43 CFR Subpart 3809 - Surface Management (BLM)

    Casual use, notice-level (<=5 acres) exploration, plans of operations, financial guarantees

    引用
    43 CFR 3809
    类型
    条例
    法律原文

  • 43 CFR 3830.21, Parts 3834 and 3835 - mining claim fees, maintenance-fee payment and waivers

    Location, processing and annual maintenance fees; small-miner waiver

    引用
    43 CFR 3830-3835
    类型
    条例
    法律原文

    研究备注: The processing fee is a fixed fee under 43 CFR 3000.120, whose amounts "are posted on the BLM website ... and published in a Federal Register notice" ($25 per notice of location on the BLM page). 43 CFR 3830.21 as printed refers to "§ 3000.12" — the section is 3000.120.

  • Corporate Transparency Act beneficial ownership reporting rule (31 CFR 1010.380), narrowed to foreign reporting companies by the 26 Mar 2025 interim final rule and the 14 Aug 2026 final rule

    Domestic companies and US persons exempt; only foreign reporting companies file

    引用
    31 CFR 1010.380
    类型
    条例
    生效日期
    2025-03-26
    法律原文

  • Export Administration Regulations, 15 CFR 746.8(a)(7) and Supplement No. 5 to Part 746 (luxury goods, Russia and Belarus)

    Lists HS 710812 and 710813 among luxury goods needing a licence for Russia/Belarus

    引用
    15 CFR 746.8(a)(7); 15 CFR Part 746 Supp. No. 5
    类型
    条例
    法律原文

  • General Mining Law of 1872 (30 USC 22 et seq.)

    Federal mineral lands free and open to exploration and purchase; basis for unpatented lode and placer claims

    引用
    30 U.S.C. 22 (R.S. § 2319); 30 U.S.C. 28f (claim maintenance fee)
    类型
    法案
    法律原文

  • Nevada Revised Statutes Chapter 362 - Net Proceeds of Minerals

    Annual net proceeds tax on mine operators

    引用
    NRS 362.100-362.240 (as reproduced in Nevada Department of Taxation form LGS-F025)
    类型
    法案
    法律原文

    研究备注: [transcription] Statute read in the Department of Taxation's reproduction (form LGS-F025, V2025.1); [blocked] the Legislature's NRS page returned a bot challenge to the Mac host (requested).

  • NRS 519A (reclamation) and NRS 445A.300-445A.730 (water pollution control) with NAC 519A / 445A

    Nevada mine reclamation and water pollution control permits

    引用
    NRS 519A; NRS 445A
    类型
    法案
    官方指引未记录

    研究备注: [not-read] Statute and NAC text not held (NRS on leg.state.nv.us, blocked host); citations from the NDEP page.

  • Proclamation 11012 - temporary import surcharge under section 122 of the Trade Act of 1974 (19 U.S.C. 2132)

    10% surcharge 24 Feb-24 Jul 2026; all HTSUS 7108 subheadings excepted

    引用
    91 FR 9339; HTSUS 9903.03.01-9903.03.11, U.S. note 2(aa)
    类型
    法令
    生效日期
    2026-02-24
    废止日期
    2026-07-24
    法律原文

    研究备注: [time-limited] in effect 12:01 a.m. EST 24 Feb 2026 through 12:01 a.m. EDT 24 Jul 2026 (cl. (7)); HTSUS compiler's note: expired at the close of 23 Jul 2026.

  • USTR Section 301 actions on 60 economies for failing to prohibit imports of forced-labor goods (Trade Act of 1974 s.301, 19 U.S.C. 2411)

    Additional 10% or 12.5% duties by economy from 24 Jul 2026; HTSUS 7108 excluded (note 52(b), heading 9903.05.86)

    引用
    FR Doc. 2026-15181 (28 Jul 2026); HTSUS 9903.05.20-9903.06.21, U.S. note 52
    类型
    法令
    生效日期
    2026-07-24
    法律原文

    研究备注: [ocr] USTR annexes read from OCR of image pages (7108 entries checked on the image). [not-read] 19 U.S.C. 2411 is held but was not read.

美国涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

31 CFR § 1027.100 Definitions (dealers in precious metals, precious stones, or jewels)

条例 · 31 CFR 1027.100 · FinCEN

31 CFR Part 1027 — Rules for Dealers in Precious Metals, Precious Stones, or Jewels

条例 · 31 CFR Part 1027 · FinCEN

CBP New York ruling N351466 — The tariff classification of cast gold bars from Switzerland

指引 · N351466; CLA-2-71:OT:RR:NC:N1:128 · U.S. Customs and Border Protection, National Commodity Specialist Division

OFAC Determination Pursuant to Section 1(a)(i)(A) of Executive Order 14068 — Prohibitions Related to Imports of Gold of Russian Federation Origin (as Amended)

命令 · — (listed on the OFAC programme page as published at 87 FR 56590) · Director, Office of Foreign Assets Control (Bradley T. Smith)

Management and Use of Water in Mining (Alaska Statutes: Title 46 Water, Air, Energy, and Environmental Conservation; Chapter 16)

法令 · 颁布于 0000 · Alaska

Gold & Silver Excise Tax Return (Form EXC-F029) with instructions

form · EXC-F029, V2026.1 · Nevada Department of Taxation

Instruction for Gold & Silver Excise Tax (GSET)

form · GSET instructions, V2023.1 · Nevada Department of Taxation

Africa Gold Advisory — Risks and Considerations for Businesses and Individuals with Exposure to Entities Responsible for Illicit Gold Trade

指引 · — · U.S. Departments of State, the Treasury, Commerce, Homeland Security, Labor, and USAID

程序

COMEX depository custody and warrants

适用情形: US stores bars, including for COMEX delivery

  1. 运输

    Deliver bars into a COMEX-approved depository directly from the approved producer with refiner certificates, from an approved assayer with assay certificates, or from another approved depository

    执行方
    Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
    对方
    COMEX-approved depository / bullion vault
    所需
    Refiner certificate for bars produced (brand, serial, weight, fineness)
    出具
    Chain-of-integrity receipt at depository
    标准
  2. 检验

    Inspect and weigh the bars and record them as eligible stock

    执行方
    COMEX-approved depository / bullion vault
    所需
    Chain-of-integrity receipt at depository
    标准无法访问
  3. 保管

    Issue an electronic warrant in the name of the clearing member, referencing bar serials and the approved producer; the metal becomes registered (deliverable) stock

    执行方
    COMEX-approved depository / bullion vault
    对方
    Futures clearing member / bullion bank
    出具
    COMEX gold warrant (electronic UCC Article 7 document of title)
    标准无法访问

    法律依据: COMEX Rulebook; UCC Article 7, Rule 705.A; 113108

  4. 申报

    Report eligible, pledged and registered stocks to the exchange registrar daily by 2:00 p.m.

    执行方
    COMEX-approved depository / bullion vault
    标准无法访问
  5. 保管

    Optionally pledge the warrant to CME as collateral (title to CME, first-priority security interest, 15% haircut)

    执行方
    Futures clearing member / bullion bank
    对方
    Exchange clearing house (CME Clearing for COMEX)
    所需
    COMEX gold warrant (electronic UCC Article 7 document of title)
    标准无法访问

Export of US-mined or US-refined gold

适用情形: US is the origin or dispatches refined bars

  1. 尽职调查

    Screen destination and parties (OFAC, BIS). Export or re-export of HS 710812/710813 gold to or within Russia or Belarus needs a BIS licence (EAR luxury goods), reviewed under a policy of denial; no other gold-specific export licence was found

    执行方
    US principal party in interest (USPPI) / exporter
    法律原文未记录

    法律依据: EAR 15 CFR 746.8(a)(7), (b)(3); Supplement No. 5 to Part 746, 746.8(a)(7)

    研究备注: [inferred] That gold otherwise needs no export licence rests on the absence of any gold entry in the texts read (EEI rules, Part 746); 15 CFR 734.3(c) designates items subject to the EAR but "not listed on the CCL" as "EAR99"; the Commerce Control List (Part 774) itself was not read.

  2. 海关

    File EEI in AES (USPPI or its agent) and give the carrier the ITN no later than 2 hours before scheduled air departure; exempt if $2,500 or less per Schedule B number to one consignee and no licence is required

    执行方
    US principal party in interest (USPPI) / exporter
    法律原文

    法律依据: Foreign Trade Regulations, 15 CFR 30.2(a)(1), 30.4(b), 30.37(a)

  3. 运输

    Prepare commercial invoice, packing list and bar list/refiner certificates for the buyer

    执行方
    US principal party in interest (USPPI) / exporter
    所需
    Refiner certificate for bars produced (brand, serial, weight, fineness)
    未经核实

    研究备注: Commercial practice; not in sources read.

    未记录来源
  4. 运输

    Accept the consignment as valuable air cargo under an air waybill quoting the ITN and fly it out; custody passes to the airline

    执行方
    Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
    未经核实

    研究备注: AWB practice not documented in sources read; the ITN-to-carrier requirement is in 30.4.

Customs import of dore or bars

适用情形: US receives gold (dore for refining, or bars for COMEX, vaulting or trade)

  1. 尽职调查

    Screen the supplier and the gold: KYC, OFAC sanctions lists, and confirm the gold is not of Russian Federation origin (unless it was outside Russia before 28 June 2022); apply CAHRA red flags from the 2023 Africa Gold Advisory

    执行方
    Importer of record (bullion bank, trader, refiner or dealer)
    出具
    Importer's supplier KYC and OFAC / Russian-origin screening file
    法律原文

    法律依据: E.O. 14068; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i); determination under s.1(a)(i)(A), 1(b) and 5; delegation 31 CFR 587.802

  2. 海关

    File entry (CBP Form 3461 or electronic equivalent) with evidence of the right to make entry, commercial invoice and packing list, and the entry summary (CBP Form 7501) classifying the gold under HTSUS 7108 with country of origin; deposit any duty (heading 7108 free except 4.1% on 7108.12.50 and 7108.13.70 for non-preference origins) and the 0.3464% merchandise processing fee; shipments of $2,500 or less may use informal entry

    执行方
    Licensed customs broker
    对方
    US Customs and Border Protection
    所需
    Importer's supplier KYC and OFAC / Russian-origin screening file
    出具
    CBP Form 3461 entry / immediate delivery (or ACE electronic equivalent); CBP Form 7501 entry summary (HTSUS classification, origin, duties and fees)
    法律原文

    法律依据: 19 CFR 142.3; 19 CFR 143.21; 19 CFR 24.23; HTSUS 7108

  3. 检验

    Review, examine if selected, and release the goods; CBP enforces the Russian-origin gold ban and any withhold release order on gold made with forced labour

    执行方
    US Customs and Border Protection
    对方
    Importer of record (bullion bank, trader, refiner or dealer)
    所需
    CBP Form 3461 entry / immediate delivery (or ACE electronic equivalent)
    法律原文

    法律依据: 19 CFR 142.3; E.O. 14068 gold determination; 19 U.S.C. 1307 and 19 CFR 12.42

  4. 运输

    Deliver released gold directly to the refinery or to a COMEX-approved depository (for COMEX, bars must come directly from an approved producer or assayer with certificates, or from another depository)

    执行方
    Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
    出具
    Delivery record airport to refinery or depository
    标准

Federal-land lode mine to refined gold (Nevada as example)

适用情形: US is the origin (industrial mine)

渠道: industrial mine on BLM-administered land

  1. 许可

    Locate unpatented lode claims on open federal land and record the notice or certificate of location with the local recording office and the BLM State Office by the 90th day after location, paying the processing fee, the $49 location fee and the $200 initial maintenance fee per claim; a claim not recorded, or whose fees are not paid, within 90 days is void (43 CFR 3833.1(a), 3833.91)

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    对方
    BLM state office
    法律原文

    法律依据: General Mining Law 1872; 30 U.S.C. 28f; 43 CFR 3830.21, 3834.11, 30 U.S.C. 22; 30 U.S.C. 28f(b); 43 CFR 3833.1, 3833.11(a), 3833.91; 3830.21(a); 3834.11(a)

    研究备注: Processing fee $25 as posted on the BLM page (43 CFR 3000.120(a): amounts "are posted on the BLM website"). [not-read] the county (local recording office) requirements are state law.

  2. 许可

    File a plan of operations with BLM (operations description, maps, reclamation plan, monitoring, reclamation cost estimate); BLM reviews, takes public comment for at least 30 days and approves if operations prevent unnecessary or undue degradation

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    对方
    BLM state office
    法律原文

    法律依据: 43 CFR 3809, 3809.11, 3809.401, 3809.411

    研究备注: [not-read] NEPA review procedures not read.

  3. 许可

    Provide a financial guarantee covering the full cost of reclamation (bond, letter of credit or cash) before operations start

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    对方
    BLM state office
    出具
    Reclamation financial guarantee (surety bond, letter of credit, cash)
    法律原文未记录

    法律依据: 43 CFR 3809, 3809.500, 3809.552, 3809.555

  4. 许可

    In Nevada, obtain an NDEP reclamation permit (disturbance over 5 acres) and a water pollution control permit for mining and processing; reclamation surety may be filed with NDEP or the federal land manager

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    对方
    NDEP Bureau of Mining Regulation and Reclamation
    官方指引未记录

    法律依据: NRS 519A; NRS 445A.300-445A.730

  5. 开采

    Mine ore and process it on site (typically heap leach or mill with cyanide leaching, carbon recovery, electrowinning) and pour dore bars

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    出具
    Dore bar number and weight record
    未经核实未记录

    研究备注: Industry practice for US lode mines; not documented in any source read. USGS confirms 160 t mined in 2025 and that the top 25 operations yield ~94%.

  6. 化验

    Weigh, sample and assay each dore bar at the mine laboratory and mark it with its bar number

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    所需
    Dore bar number and weight record
    未经核实

    研究备注: Industry practice for US lode mines; not documented in any source read.

    未记录来源
  7. 定价

    Hold a toll-refining agreement with a domestic (or foreign) refiner setting fees, assay exchange and settlement terms

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    对方
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    出具
    Toll-refining agreement
    未经核实

    研究备注: Industry practice for US lode mines; not documented in any source read.

    未记录来源
  8. 运输

    Move dore under armoured carrier from the mine to the refinery; custody passes to the refiner

    执行方
    Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
    对方
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    所需
    Toll-refining agreement
    出具
    Carrier receipt / chain-of-custody record mine to refinery
    未经核实

    研究备注: Industry practice for US lode mines; not documented in any source read.

    未记录来源
  9. 付款

    After refining (see refining procedure) credit the miner's metal account with fine gold per the outturn; the miner sells to the refiner, a dealer or a bullion bank, or holds the metal

    执行方
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    对方
    Mine operator / claimant (industrial lode or placer mine)
    所需
    Refiner outturn / assay report (US refinery)
    出具
    Metal account credit / sale settlement for refined gold
    未经核实

    研究备注: Industry practice for US lode mines; not documented in any source read. Buyers above $50,000 a year are dealers under 31 CFR 1027 unless exempt.

    未记录来源

Annual fees, state mining taxes and disclosures

适用情形: US is the origin; SEC registrants using gold

  1. 付款

    Pay the annual BLM maintenance fee of $200 per lode claim (per 20 acres for placer) on or before 1 September, or file a small-miner waiver (10 or fewer claims nationwide)

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    对方
    BLM state office
    法律原文

    法律依据: 30 U.S.C. 28f; 43 CFR 3830.21(d), 3834.11(b), Part 3835, 30 U.S.C. 28f(a), (d); 43 CFR 3834.11(b); 3835.1, 3835.10

  2. 税费

    File the Nevada net proceeds of minerals statement for the prior calendar year by 16 February (and the current-year estimate by 1 March) and pay the tax at 2.00-5.00% of net proceeds according to the ratio of net to gross proceeds (5% if net proceeds exceed $4,000,000; royalties 5%)

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    对方
    Nevada Department of Taxation
    出具
    Nevada net proceeds of minerals annual statement (and estimate)
    法律原文

    法律依据: NRS 362 (as reproduced in Nevada Department of Taxation form LGS-F025), NRS 362.110(1)(a), 362.115(1), 362.140

    研究备注: [transcription] NRS 362.110, 362.115 and 362.140 read in the Department of Taxation's reproduction (form LGS-F025); official NRS page blocked (requested).

  3. 税费

    File the Nevada gold and silver excise tax return and pay 0.75% of Nevada gross revenue above $20 million up to $150 million ($975,000 at $150 million) plus 1.1% of the excess over $150 million

    执行方
    Mine operator / claimant (industrial lode or placer mine)
    对方
    Nevada Department of Taxation
    出具
    Nevada gold and silver excise tax return
    官方指引

    法律依据: NRS 363D (per Department of Taxation form EXC-F029), NRS 363D.160 (as cited by the Department)

    研究备注: [blocked] NRS 363D not held (leg.state.nv.us challenge); computation from return lines 15-18 and the due date ("on or before April 1st") from the Department's instructions.

  4. 申报

    Conduct a reasonable country of origin inquiry on gold in its products; if there is reason to believe it came from the DRC or adjoining countries and not from recycled/scrap sources, carry out due diligence (e.g. OECD) and file a Conflict Minerals Report; file Form SD on EDGAR

    执行方
    SEC-reporting manufacturer using gold
    法律原文

    法律依据: Exchange Act Rule 13p-1; Form SD (as adopted 2012), 17 CFR 240.13p-1; Form SD General Instruction B.1, Items 1.01-1.02

    研究备注: [summary] [blocked] SEC staff statement of April 2017 (no enforcement recommendation for Item 1.01(c)) was read only in a summary and is now 403 (see us.div-conflict-minerals). Form SD Instruction (1) to Item 1.01: "A registrant that mines conflict minerals would not be considered to be manufacturing those minerals".

  5. 申报

    Keep the written AML program current and have it independently tested, commensurate with risk; refiners above the thresholds do the same

    执行方
    Dealer in precious metals (31 CFR 1027 'dealer')
    出具
    Independent test of the AML program
    法律原文

    法律依据: 31 CFR 1027, 1027.210

Re-export of imported bars (e.g. back to London or Switzerland after the 2025 inflows)

适用情形: US is a hub dispatching foreign-origin gold

  1. 保管

    Release the bars from the depository (load-out after warrant cancellation if on COMEX warrant) to the carrier

    执行方
    COMEX-approved depository / bullion vault
    对方
    Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)
    标准无法访问
  2. 海关

    File EEI in AES for the foreign-origin gold and give the ITN to the carrier (same rules as export; BIS licence for Russia/Belarus)

    执行方
    US principal party in interest (USPPI) / exporter
    法律原文

    法律依据: Foreign Trade Regulations, 15 CFR 30.2, 30.4

Refining of dore or scrap into bars

适用情形: US refines domestic or imported dore

  1. 尽职调查

    Onboard the supplier under the LBMA Responsible Gold Guidance and OECD five-step framework: KYC, mine-of-origin evidence, origin-country export papers for imported mined gold, sanctions screening; the refiner as a dealer applies its AML program

    执行方
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    出具
    Refiner supplier onboarding file (RGG / OECD five-step)
    标准无法访问

    法律依据: LBMA RGG; 31 CFR 1027.210

    研究备注: COMEX requires approved producers to follow LBMA RGG; which origin papers a given US refiner demands was not seen.

  2. 化验

    Receive, weigh, melt and sample the lot; assay and issue the outturn used for settlement

    执行方
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    所需
    Refiner supplier onboarding file (RGG / OECD five-step); Carrier receipt / chain-of-custody record mine to refinery
    出具
    Refiner outturn / assay report (US refinery)
    未经核实

    研究备注: Industry practice; no US refiner outturn read.

    未记录来源
  3. 精炼

    Refine to 995 or 999.9 and cast 400 oz Good Delivery, 100 oz or 1 kg bars bearing the facility's brand mark, serial number, weight and fineness

    执行方
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    所需
    Refiner outturn / assay report (US refinery)
    标准无法访问未记录
  4. 化验

    Issue refiner certificates and a bar list for the bars produced

    执行方
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    出具
    Refiner certificate for bars produced (brand, serial, weight, fineness)
    标准
  5. 申报

    Undergo the annual independent LBMA RGG assurance audit and publish the compliance report

    执行方
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    出具
    LBMA Responsible Gold Guidance annual assurance report
    标准无法访问

Sale by COMEX futures delivery

适用情形: Gold sold through the exchange

渠道: COMEX gold futures (GC) physical delivery

  1. 保管

    Short clearing member submits a delivery intention in Deliveries Plus selecting warrants (brand, weight, warrant number, warehouse) - Day 1

    执行方
    Futures clearing member / bullion bank
    对方
    Exchange clearing house (CME Clearing for COMEX)
    所需
    COMEX gold warrant (electronic UCC Article 7 document of title)
    出具
    COMEX delivery intention notice (Deliveries Plus)
    标准
  2. 定价

    Issue invoices on the morning after the intention day at the settlement price plus storage reimbursement - Day 2

    执行方
    Exchange clearing house (CME Clearing for COMEX)
    所需
    COMEX delivery intention notice (Deliveries Plus)
    出具
    CME Clearing delivery invoice
    标准
  3. 付款

    Settle: the warrant transfers electronically to the long clearing member and funds are banked through clearing - Day 3

    执行方
    Exchange clearing house (CME Clearing for COMEX)
    对方
    Futures clearing member / bullion bank
    所需
    CME Clearing delivery invoice
    出具
    Warrant transfer and funds banked through clearing
    标准
  4. 保管

    On warrant cancellation, load out the metal first-come first-served; if not released within 5 business days notify the exchange; delivery orders received by the 20th must be released by month-end

    执行方
    COMEX-approved depository / bullion vault
    所需
    Warrant transfer and funds banked through clearing
    出具
    Load-out release record after warrant cancellation
    标准无法访问

Sale to or through a precious-metals dealer

适用情形: Gold sold OTC or at retail/wholesale within the US

渠道: dealer / OTC

  1. 尽职调查

    Apply the AML program to the customer or supplier: risk-based due diligence, sanctions screening, extra scrutiny of foreign suppliers and purchases from the public

    执行方
    Dealer in precious metals (31 CFR 1027 'dealer')
    出具
    Dealer customer due diligence and sanctions-screening file
    法律原文

    法律依据: 31 CFR 1027, 1027.210

  2. 申报

    File Form 8300 within 15 days when more than $10,000 in currency (or designated monetary instruments) is received in one or related transactions; give the payer a statement by 31 January; keep a copy 5 years

    执行方
    Dealer in precious metals (31 CFR 1027 'dealer')
    所需
    Dealer customer due diligence and sanctions-screening file
    出具
    IRS/FinCEN Form 8300 - report of cash payments over $10,000 received in a trade or business
    法律原文

    法律依据: 31 CFR 1010.330; 26 USC 6050I, 1010.330(a)(1)(i), (b)(1), (e)(3)

  3. 申报

    File a suspicious activity report where warranted (voluntary for dealers; no mandatory dealer SAR rule)

    执行方
    Dealer in precious metals (31 CFR 1027 'dealer')
    所需
    Dealer customer due diligence and sanctions-screening file
    出具
    Suspicious activity report (voluntary for dealers)
    官方指引

    研究备注: The dealer part of the SAR rules is reserved ("§§ 1027.310-1027.320 [Reserved]"); the Africa Gold Advisory says dealers "may voluntarily file" SARs.

许可与登记

  • COMEX approved depository for gold

    Exchange approval notice

    持有人
    COMEX-approved depository / bullion vault
    签发机构
    COMEX (CME Group)
    有效期
    Two-year terms from 1 July; applications before 1 May of odd-numbered years
    标准无法访问

    法律依据: COMEX Rulebook, Rule 703.A

  • COMEX approved producer / approved brand for gold

    Listing on the COMEX service providers table (brand mark per facility)

    持有人
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    签发机构
    COMEX (CME Group)
    标准无法访问

    法律依据: COMEX Rulebook, Rule 703.A; 113101

  • Written AML program as a dealer in precious metals

    持有人
    Dealer in precious metals (31 CFR 1027 'dealer')
    签发机构
    Self-implemented under FinCEN rule (examined by IRS)
    法律原文

    法律依据: 31 CFR 1027, 1027.100(b), 1027.210

  • Written AML program as a dealer in precious metals

    Written AML program, compliance officer designation, training and independent testing records

    持有人
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    签发机构
    Self-implemented under FinCEN rule (examined by IRS)
    法律原文

    法律依据: 31 CFR 1027, 1027.100(b), 1027.210

  • LBMA Good Delivery listing (gold)

    持有人
    Refinery (US), may be LBMA Good Delivery and/or COMEX approved producer
    签发机构
    LBMA
    标准

    法律依据: LBMA Good Delivery Rules; Responsible Gold Guidance

    研究备注: Which US refiners are currently listed could not be read (list is rendered by script); 67 gold refiners listed worldwide.

  • Recorded unpatented mining claim (BLM serial number)

    BLM case serial number / recorded location notice

    持有人
    Mine operator / claimant (industrial lode or placer mine)
    签发机构
    BLM (recordation); county recorder (location notice)
    有效期
    Indefinite while annual maintenance fee paid by 1 Sep (or waiver)
    费用
    $25 processing + $49 location + $200 maintenance per lode claim (from 1 Sep 2024)
    法律原文

    法律依据: General Mining Law 1872; 30 U.S.C. 28f; 43 CFR 3830.21, Parts 3834-3835, 30 U.S.C. 22; 30 U.S.C. 28f(a)-(b); 43 CFR 3830.21(a), 3834.11

    研究备注: $25 processing fee as posted on the BLM page (43 CFR 3000.120); [not-read] county recording rules are state law.

  • Reclamation financial guarantee (bond, letter of credit or cash)

    Accepted financial guarantee

    持有人
    Mine operator / claimant (industrial lode or placer mine)
    签发机构
    BLM (and/or NDEP in Nevada)
    法律原文未记录

    法律依据: 43 CFR 3809, 3809.500, 3809.552, 3809.555

  • Nevada reclamation permit

    持有人
    Mine operator / claimant (industrial lode or placer mine)
    签发机构
    NDEP BMRR
    官方指引未记录

    法律依据: NRS 519A; NAC 519A

  • Nevada water pollution control permit

    持有人
    Mine operator / claimant (industrial lode or placer mine)
    签发机构
    NDEP BMRR
    官方指引未记录

    法律依据: NRS 445A.300-445A.730; NAC 445A.350-445A.447

  • Approved plan of operations (43 CFR 3809)

    BLM decision approving the plan

    持有人
    Mine operator / claimant (industrial lode or placer mine)
    签发机构
    BLM
    法律原文

    法律依据: 43 CFR 3809, 3809.11, 3809.401, 3809.411

税费

  • Federal royalty on hardrock gold from federal land

    Locatable minerals on unpatented claims

    税率
    None
    法律原文

    法律依据: General Mining Law 1872, 30 USC 22

    研究备注: [inferred] No text states "no royalty": 30 U.S.C. 22 makes deposits "free and open to exploration and purchase", and the fees in 30 U.S.C. 28f / 43 CFR 3830.21 are the only federal charges found in the texts read.

  • Customs duty on gold (HTSUS 7108)

    All imports of gold

    税率
    Column 1 general: Free on 7108.11.00 (powder), 7108.12.10 (bullion and dore), 7108.13.10 (gold leaf), 7108.13.55 (rectangular or near-rectangular shapes of 99.5%+ gold marked only with weight, purity or other identifying information), 7108.20.00 (monetary); 4.1% on 7108.12.50 (other unwrought) and 7108.13.70 (other semi-manufactured), Free for special programmes A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG (General Note 3(c)(i): e.g. S = USMCA, PE = Peru TPA, CO = Colombia TPA, AU = Australia FTA, CL = Chile FTA, SG = Singapore FTA, A = GSP, D = AGOA). Column 2: 65% on 7108.12.50 and 7108.13.70, 8% on gold leaf, Free on the others (7108.13.55 footnoted "See 9903.90.08")
    计税基础
    Customs value
    缴纳人
    Importer of record
    征收机构
    CBP
    法律原文

    法律依据: HTSUS (Revision 19, 2026), heading 7108

  • Nevada gold and silver excise tax

    税率
    0.75% of Nevada gross revenue above $20,000,000 up to $150,000,000 (i.e. $975,000 at $150m) plus 1.1% of the excess over $150,000,000; nothing due if $20,000,000 or less
    计税基础
    Nevada gross revenue (revenue sitused to Nevada; gold and silver sales situs where extracted) less the deductions allowed by NRS 363D (e.g. non-gold and silver mineral sales, refunds, bad debts)
    缴纳人
    Business entity engaged in extracting gold or silver in Nevada with Nevada gross revenue over $20 million in the taxable year
    征收机构
    Nevada Department of Taxation
    官方指引

    法律依据: NRS 363D (per Department of Taxation form EXC-F029), NRS 363D.160 (as cited by the Department)

    研究备注: [blocked] NRS 363D not held (leg.state.nv.us challenge); rates from the return computation (lines 15-18), EXC-F029 V2026.1. [unconfirmed] first taxable year (validFrom removed; it had been inferred).

  • Nevada net proceeds of minerals tax

    税率
    2.00% to 5.00% of net proceeds of each geographically separate operation by the ratio of net to gross proceeds (under 10% -> 2.00; 50% or more -> 5.00); minimum = the local ad valorem rate if above 2%; 5% if net proceeds in a calendar year exceed $4,000,000; royalties 5%
    计税基础
    Gross yield less allowable deductions (NRS 362.120)
    缴纳人
    Mine operator (and royalty recipients)
    征收机构
    Nevada Department of Taxation
    法律原文

    法律依据: NRS 362 (as reproduced in form LGS-F025), NRS 362.140(1)-(3), (5)

    研究备注: [transcription] NRS 362.140 read in the Department of Taxation's reproduction (LGS-F025 V2025.1); [blocked] official NRS page (bot challenge), requested.

  • IEEPA reciprocal tariff (E.O. 14257) - ended February 2026; gold bullion exempt throughout, other 7108 lines exempt from 8 Sep 2025

    7108.12.10 (bullion and dore) was already in Annex II; E.O. 14346 Annex II (FR 43788-43789) marks 7108.11.00, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 as "Addition" for goods entered from 12:01 a.m. EDT 8 Sep 2025. Before that, cast kilobars and 100 oz bars classified in 7108.13.5500 paid the additional duty (CBP ruling N351466: "subject to an additional 10 percent ad valorem rate of duty").

    税率
    10% on all imports from 12:01 a.m. EDT 5 Apr 2025 (E.O. 14257 s.3(a)) plus country-specific rates from 9 Apr 2025 as modified; goods in Annex II excepted
    缴纳人
    Importer of record
    征收机构
    CBP
    法律原文

    法律依据: E.O. 14257 as modified by E.O. 14346 (IEEPA); ended by E.O. 14389

    研究备注: [time-limited] Ended: E.O. 14389 (20 Feb 2026) — the IEEPA duties "shall no longer be in effect and, as soon as practicable, shall no longer be collected"; Learning Resources, Inc. v. Trump (20 Feb 2026) held that "IEEPA does not authorize the President to impose tariffs". [unconfirmed] the exact date collection stopped and any refund procedure (not in the texts read). [ocr] Annex II text is govinfo's OCR layer; the 7108 lines were checked against the page images.

  • Additional duty on Russian products (9903.90.08)

    Products of Russia in U.S. note 30(b); of heading 7108 only 7108.13.55 is listed. Moot for gold: its import is prohibited (us.ctl-russia-gold-ban)

    税率
    35% ad valorem in lieu of column 2 rates
    法律原文

    法律依据: HTSUS chapter 99, 9903.90.08

  • Section 122 temporary import surcharge (Proclamation 11012) - gold excepted

    Gold of HTSUS 7108 excepted ("metals used in currency and bullion", Proc. 11012 para. 14(b); Annex I para. 2; Annex II)

    税率
    10% ad valorem on articles of any country (heading 9903.03.01), in addition to other duties; not applied to the goods listed in U.S. note 2(aa)(ii) (heading 9903.03.03), which include every 7108 subheading: 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70, 7108.20.00
    缴纳人
    Importer of record
    征收机构
    CBP
    法律原文

    法律依据: Trade Act of 1974 s.122 (19 U.S.C. 2132); Proclamation 11012; HTSUS U.S. note 2(aa), subchapter III, chapter 99, 9903.03.01; 9903.03.03; note 2(aa)(ii)

    研究备注: [time-limited] In effect from 12:01 a.m. EST 24 Feb 2026 "through 12:01 a.m. eastern daylight time on July 24, 2026" (Proc. 11012 cl. (7)); 19 U.S.C. 2132 limits it to 150 days unless extended by Act of Congress; HTSUS compiler's note: expired at the close of 23 Jul 2026. [ocr] Annex text read from OCR of image pages; the 7108 entries checked against the page image (FR 9348).

  • Section 301 forced-labor tariffs on 60 economies (USTR, from 24 Jul 2026) - gold excluded

    All HTSUS 7108 gold excluded; applies to other products of the listed economies

    税率
    Additional 10% or 12.5% ad valorem depending on the economy (headings 9903.05.20-9903.05.84), e.g. Canada 10% (9903.05.29), Mexico 10% (9903.05.55), United Kingdom 10% (9903.05.81), Peru 12.5% (9903.05.63), Colombia 12.5% (9903.05.32), United Arab Emirates 12.5% (9903.05.80), Switzerland: for goods whose column-1 rate is under 12.5%, column-1 rate plus additional duty totalling 12.5% (9903.05.74; note 52(k)); the same top-up method applies to the EU, Japan, South Korea and Taiwan headings; not applied to articles in U.S. note 52(b) (heading 9903.05.86), which lists 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00
    缴纳人
    Importer of record
    征收机构
    CBP
    法律原文

    法律依据: Trade Act of 1974 s.301 (19 U.S.C. 2411); USTR notice FR Doc. 2026-15181; HTSUS U.S. note 52, subchapter III, chapter 99, 9903.05.20-9903.05.84; 9903.05.86; note 52(b)

    研究备注: [ocr] USTR Annex II Part A ("Goods of Any Investigated Economy") read from OCR of the image pages; its 7108 entries were checked on the page image (FR 47457) and agree with HTSUS Rev. 19 U.S. note 52(b). Goods in transit before 12:01 a.m. ET 24 Jul 2026 and entered before 28 Jul 2026 are excepted (9903.05.85).

  • VAT / sales tax on gold

    Bullion sales to end buyers

    税率
    No federal VAT or import VAT; state sales taxes vary - about 33 states exempt investment bullion or have no sales tax (Mar 2026)
    缴纳人
    Buyer (collected by dealer) where taxed
    二手资料

    研究备注: State statutes not read; list from press.

  • BLM mining claim fees

    税率
    $49 location fee and $200 initial maintenance fee per new lode claim, mill site or tunnel site; $200 annual maintenance fee (placer: per 20 acres or portion) due on or before 1 September; processing fees per 43 CFR 3000.12 ($25 per new claim on the BLM page)
    缴纳人
    Claimant
    征收机构
    BLM
    法律原文

    法律依据: 30 U.S.C. 28f; 43 CFR 3830.21, 43 CFR 3830.21(a), (d)

    研究备注: Processing fee: 43 CFR 3000.120 fixed fee, amount as posted on the BLM page. 30 U.S.C. 28f states $100; the $200 is the CPI-adjusted amount in 43 CFR 3830.21 (30 U.S.C. 28j(c); 43 CFR 3834.21).

  • Merchandise processing fee

    税率
    0.3464% ad valorem on formal entries (19 CFR 24.23(b)(1)(i)(A)); minimum/maximum per entry $33.58/$651.50 for fiscal year 2026 (1 Oct 2025-30 Sep 2026, CBP Dec. 25-10) and $34.58/$670.86 from 1 Oct 2026 (FY2027 notice); base amounts $25/$485 CPI-adjusted; informal entries a flat fee (base $2-$9)
    计税基础
    Value of imported goods
    缴纳人
    Importer of record
    征收机构
    CBP
    法律原文

    法律依据: 19 CFR 24.23, 24.23(b)(1)(i), (b)(2)

    研究备注: [time-limited] The limits change every 1 October (fiscal year); the ad valorem rate "remains the same".

管制

  • Gold bullion is not a 'monetary instrument' under the BSA, so the cross-border currency report (CMIR) does not apply to gold carried or shipped across the border; customs entry and EEI are the only declarations.

    类型
    跨境申报
    法律原文

    法律依据: 31 CFR 1010.340; 31 CFR 1010.100(dd), 1010.340(a); 1010.100(dd)

    研究备注: [inferred] 1010.340(a) covers "currency or other monetary instruments"; gold is not among the monetary instruments listed in 1010.100(dd) (currency, traveler's checks, negotiable instruments, incomplete instruments, bearer securities). No text says expressly that gold is outside CMIR.

  • COMEX gold delivery: one 100 oz bar or three 1 kg bars, weight tolerance 5%, minimum 995 fineness, approved brand from an approved producer complying with LBMA RGG, held in an approved depository reached through the chain of integrity.

    类型
    金条标准
    标准无法访问

    法律依据: COMEX Rulebook, 113101; Rules 703.A, 705.A

  • SEC-reporting issuers that manufacture or contract to manufacture products in which gold is necessary must "conduct in good faith a reasonable country of origin inquiry" (Form SD Item 1.01(a)); if they know or have reason to believe the gold may come from the DRC or an adjoining country and may not be from recycled or scrap sources, they must exercise due diligence and file a Conflict Minerals Report with an independent private sector audit (Item 1.01(c), Item 1.02). Form SD is filed on EDGAR "no later than May 31" for the prior calendar year. A registrant that mines gold "would not be considered to be manufacturing" it (Instruction 1 to Item 1.01).

    类型
    冲突地区尽职调查
    法律原文

    法律依据: Dodd-Frank s.1502; Exchange Act Rule 13p-1; Form SD (as adopted 2012), 17 CFR 240.13p-1; Form SD Items 1.01-1.02

    研究备注: [unconfirmed] Form SD read as adopted in 2012; amendments since and the current sec.gov form (403) not seen; enforcement position in us.div-conflict-minerals.

  • Dealers in precious metals (gold of 500+ fineness among covered goods) must keep a written risk-based AML program with compliance officer, training and independent testing; retailers are covered only if they buy over $50,000 from non-dealers.

    类型
    反洗钱
    门槛
    Purchased > $50,000 and sold > $50,000 of covered goods in the prior year
    法律原文

    法律依据: 31 CFR 1027, 1027.100, 1027.210

  • HS 710812 and 710813 (non-monetary gold, unwrought other than powder, and semi-manufactured) are listed EAR 'luxury goods': "A license is required to export, reexport, or transfer (in-country) any item subject to the EAR listed in supplement no. 5 to this part to or within Russia or Belarus" (746.8(a)(7)); applications are "reviewed under a policy of denial" with case-by-case exceptions (746.8(b)(3)).

    类型
    制裁
    法律原文

    法律依据: EAR 15 CFR 746.8(a)(7), (b)(3); Supplement No. 5 to Part 746, 746.8(a)(7)

  • Goods "mined, produced, or manufactured wholly or in part in any foreign country by convict labor or/and forced labor or/and indentured labor under penal sanctions shall not be entitled to entry" (19 U.S.C. 1307). Where information "reasonably but not conclusively indicates" such merchandise is being or is likely to be imported, CBP port directors withhold release pending instructions (19 CFR 12.42(e)); a published finding makes such goods prohibited unless the importer proves otherwise (12.42(f)-(g)). The findings list in 12.42(h) contains no gold entry; the 2023 Africa Gold Advisory reports that "In 2019, gold mined in artisanal small mines in the DRC was subject to a WRO."

    类型
    进口限制
    法律原文

    法律依据: Tariff Act of 1930 s.307 (19 U.S.C. 1307); 19 CFR 12.42, 19 U.S.C. 1307; 19 CFR 12.42(e)-(h)

  • US persons may not deal with SDN-listed parties; the 2023 multi-agency Africa Gold Advisory flags Wagner-linked gold from CAR and Sudan and conflict gold from Mali and Burkina Faso, warning of designation and penalties.

    类型
    制裁
    生效日期
    2023-06-27
    官方指引

    法律依据: IEEPA-based OFAC programs

  • Historical (2025 - Feb 2026): E.O. 14257 imposed an additional 10% on all imports from 5 Apr 2025 and country rates from 9 Apr 2025, with Annex II exceptions that from the start included 7108.12.10 (bullion and dore). CBP ruling N351466 (31 Jul 2025) classified cast 1 kg and 100 oz bars from Switzerland in 7108.13.5500 ("Classification in 7108.12.10, HTSUS, is precluded") and required heading 9903.01.25 on entry. E.O. 14346 added 7108.11.00, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 to Annex II for goods entered from 8 Sep 2025. All IEEPA duties ended in February 2026 (E.O. 14389; Learning Resources v. Trump). The Section 122 surcharge (24 Feb-24 Jul 2026) and the Section 301 forced-labor tariffs (from 24 Jul 2026) both except all 7108 subheadings.

    类型
    进口限制
    生效日期
    2025-09-08
    法律原文

    法律依据: E.O. 14257; E.O. 14346; E.O. 14389; Proclamation 11012; HTSUS U.S. notes 2(aa) and 52

    研究备注: [time-limited] The IEEPA part ended 20 Feb 2026; kept as the record of the 2025 episode. The CBP ruling is official guidance (a ruling letter), the rest primary law.

  • Import into the US of gold of Russian Federation origin is prohibited unless licensed by OFAC; gold of Russian origin located outside Russia before 28 June 2022 is excluded.

    类型
    制裁
    生效日期
    2022-06-28
    法律原文未记录

    法律依据: E.O. 14068 as amended by E.O. 14114; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i)(A) (as amended by E.O. 14114 s.3(a)); delegation 31 CFR 587.802

    研究备注: [inferred] This is an IEEPA import prohibition, not a tariff; the Supreme Court's 20 Feb 2026 holding concerns tariffs only and the OFAC programme page (retrieved 28 Sep 2026) still lists the determination.

  • Beneficial ownership reporting under the Corporate Transparency Act applies only to a "reporting company" defined as an entity "(A) A corporation, limited liability company, or other entity; (B) Formed under the law of a foreign country; and (C) Registered to do business in any State or tribal jurisdiction" (31 CFR 1010.380(c)(1)(ii)); US-formed companies are no longer reporting companies. Narrowed by the 26 Mar 2025 interim final rule; the final rule is "effective August 14, 2026". Initial reports: within 30 calendar days of registration for companies registered on or after 26 Mar 2025 (1010.380(a)(1)(i)).

    类型
    其他
    生效日期
    2025-03-26
    法律原文

    法律依据: 31 CFR 1010.380, 1010.380(a)(1), (c)(1)(ii)

  • Any trade or business receiving more than $10,000 in currency in one or related transactions must file Form 8300 within 15 days. There is no cash ceiling, only reporting.

    类型
    现金限额
    门槛
    > $10,000 cash
    法律原文

    法律依据: 31 CFR 1010.330; 26 USC 6050I, 1010.330(a)(1)(i)

贸易流量

  • Second episode, July-Sept 2025: 39% reciprocal tariff on Switzerland and the CBP 1 kg-bar ruling; flows resumed after EO 14346 exempted bullion

    数据: Swiss exports to US 51 t in July 2025 (highest since March); COMEX gold futures record ~$3,534/oz on 7-8 Aug 2025

    二手资料

  • US mine production and refining

    数据: Mine production 163 t (2024), 160 t (2025e); Nevada ~64%, Alaska ~22%; ~16 refineries; primary refinery output 180 t (2024), 170 t (2025e); secondary 89 t/90 t

    官方指引未记录

  • Tariff-driven inflow to COMEX, Dec 2024 - Mar 2025: the COMEX-London EFP spread widened to $40-50/oz; Swiss refiners recast London 400 oz bars into 1 kg bars and shipped them to New York

    数据: ~636 t entered COMEX warehouses from late Nov 2024 to Feb 2025 (+116%); Swiss exports to US 192.9 t in Jan 2025 vs 64.2 t in Dec 2024; COMEX registered +~300 t and eligible +~500 t (WGC)

    二手资料未记录

  • US gold imports and exports (USGS)

    数据: Imports for consumption 190 t (2024), 320 t (2025e); exports 289 t (2024), 260 t (2025e); import sources 2021-24: Canada, Mexico (dore), Colombia

    官方指引未记录

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • Form SD Item 1.01(c) (due diligence, Conflict Minerals Report, audit) remains in the rule, but since April 2017 SEC staff do not recommend enforcement against issuers that file only Items 1.01(a)-(b), after the D.C. Circuit's First Amendment ruling.

    官方指引

    研究备注: [summary] [blocked] The April 2017 SEC Division of Corporation Finance statement was read only through a summarising fetch (2026-09-22); sec.gov returned 403 to the Mac host on 2026-09-28 (requested). Item 1.01(c) is read in the 2012 Form SD text.

  • Dealers in precious metals must run AML programmes (31 CFR 1027.210) but the dealer suspicious-activity-report section is reserved ("§§ 1027.310-1027.320 [Reserved]"); the 2023 Africa Gold Advisory says dealers "may voluntarily file" SARs, unlike banks, which must report suspicious activity.

    官方指引

  • The administration said bullion would not be tariffed (presidential post of 11 Aug 2025, press), but CBP ruling N351466 of 31 Jul 2025 classified cast 1 kg and 100 oz bars in 7108.13.5500 — outside Annex II, which then listed only 7108.12.10 — and told the importer to report heading 9903.01.25; the most-traded COMEX bars thus paid the reciprocal tariff until E.O. 14346 added 7108.13.55 and the other 7108 lines for goods entered from 8 Sep 2025.

    官方指引

    研究备注: [summary] the presidential statement is known from press only (us.src-canadianjeweller-2025).

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

  • COMEX Rulebook chapters 7 (delivery facilities) and 113 (gold futures), CME physical delivery process and gold warrants FAQ, CME notices of Aug 2026

    缺失文件
    cmegroup.com PDFs and notices
    可能所在
    https://www.cmegroup.com/content/dam/cmegroup/rulebook/COMEX/1a/113.pdf ; https://www.cmegroup.com/content/dam/cmegroup/rulebook/COMEX/1/7.pdf
    未获取原因
    HTTP 403 to the Mac host (2026-09-28, bot protection); requested. COMEX facts stay at level standard on the 2026-09-22 summarising reads.
    影响
    us.ctl-comex-bar-standardus.cr-comex-producerus.cr-comex-depositoryus.st-40us.st-42us.st-50

  • Current COMEX gold stocks (registered/eligible)

    缺失文件
    CME Gold_Stocks.xls
    可能所在
    https://www.cmegroup.com/delivery_reports/Gold_Stocks.xls
    未获取原因
    cmegroup.com returned HTTP 403 to the Mac host on 2026-09-28 (bot protection); requested.
    影响
    us.tf-tariff-inflow-2025

  • Official text of Nevada Revised Statutes chapters 362 (net proceeds of minerals) and 363D (gold and silver excise tax)

    缺失文件
    NRS 362; NRS 363D (Nevada Legislature)
    可能所在
    https://www.leg.state.nv.us/NRS/NRS-362.html ; https://www.leg.state.nv.us/NRS/NRS-363D.html
    未获取原因
    leg.state.nv.us answers with a bot challenge (HTTP 403 CHALLENGE) to the Mac host on every path tried (2026-09-28); requested. NRS 362 is read in the Department of Taxation's reproduction; NRS 363D only through the Department's return and instructions.
    影响
    us.tax-nv-npomus.st-11us.tax-nv-exciseus.st-12us.law-nrs-362us.law-nrs-363d

  • Specimens of a US refiner's outturn, toll-refining agreement and bar certificate

    未获取原因
    Private commercial documents; none published
    影响
    us.st-31us.st-07us.st-33

  • Current Form SD (sec.gov) and the SEC Division of Corporation Finance statement of April 2017 on Item 1.01(c)

    缺失文件
    https://www.sec.gov/files/formsd.pdf ; SEC CorpFin updated statement (2017)
    可能所在
    https://www.sec.gov/news/public-statement/corpfin-updated-statement-court-decision-conflict-minerals-rule
    未获取原因
    sec.gov returned HTTP 403 to the Mac host (2026-09-28); SEC requires a declared User-Agent that the download worker does not send; requested.
    影响
    us.div-conflict-mineralsus.st-13us.ctl-conflict-minerals

  • Primary state statutes for bullion sales tax exemptions

    未获取原因
    Not attempted in this session: a state-by-state reading (about 45 sales-tax states) is a scoping decision for Chris — listed in laws/_work/us-requests.md. The model keeps the press-based summary at level secondary.
    影响
    us.tax-sales

  • Which US refiners are on the LBMA gold Good Delivery list and COMEX approved-brands list

    缺失文件
    LBMA current list; COMEX service providers table
    可能所在
    https://www.lbma.org.uk/good-delivery/gold-current-list; cmegroup.com rulebook service providers
    未获取原因
    LBMA list is rendered by script (international library, laws/_international); the CME service-providers table and brand notices returned HTTP 403 to the Mac host on 2026-09-28 — requested (laws/_work/us-requests.md).
    影响
    us.cr-lbma-gdus.cr-comex-producer

经过美国的路线

国家对

来源

该国研究引用的每一个来源，以及阅读了多少、如何阅读。