Regulation 2017/821 laying down supply chain due diligence obligations for importers in the European Union establishes a common System of obligations that entail minimum standards of responsible sourcing hitherto unknown in Europe. It represents a positive trend in the strengthening of due diligence practices and respect for human rights by European companies when exercising cross-border activities. This paper provides an analysis of its application in order to highlight its possible strengths and weaknesses before it is finally implemented.