Section 1502 of the Dodd-Frank Act requires SEC-reporting companies to conduct reasonable country-of-origin inquiries and supply-chain due diligence if their products contain tantalum that may originate from the Democratic Republic of Congo or adjoining countries. Companies must file a Conflict Minerals Report with the SEC if tantalum is necessary to the functionality of their products, regardless of whether they are the direct importer.

Capacitor-grade tantalum powder is produced to extremely tight purity and particle-size specifications — typically high surface area and very low oxygen, nitrogen, and carbon content — to achieve the dielectric performance required in electronic capacitors. Metallurgical-grade powder used for sputtering targets or chemical processing equipment has different purity and morphology requirements. Both classify in the same heading, but the grade distinction drives significant price differences and determines which smelters and refiners can supply the material.