EUDR: what the EU Deforestation Regulation requires of companies from 30 December 2026

What this is about

Regulation (EU) 2023/1115 on deforestation-free products (EUDR) entered into force on 29 June 2023. It covers seven relevant commodities: cattle, cocoa, coffee, oil palm, rubber, soya and wood. It also covers the relevant products listed in Annex I that contain, have been fed with or have been made using these commodities.

Such products may only be placed on the market, made available on the market or exported if three conditions are met (Article 3):

• They are deforestation-free, meaning that they were produced on land that has not been subject to deforestation after 31 December 2020. For wood, there must have been no forest degradation after that date (Article 2).
• They have been produced in accordance with the relevant legislation of the country of production.
• They are covered by a due diligence statement or a simplified declaration.

Postponements and amendments

The Regulation was originally to apply from 30 December 2024. Regulation (EU) 2024/3234 postponed the date of application by one year. Regulation (EU) 2025/2650 of 19 December 2025 postponed it by a further year and also amended the obligations in substance. Since then, Article 38 provides:

• 30 December 2026: application of the core obligations (Articles 3 to 13, 16 to 24, 26, 31 and 32).
• 30 June 2027: application for micro and small undertakings established as such by 31 December 2024. This does not apply to products already covered by the EU Timber Regulation (EU) No 995/2010; for those, the date remains 30 December 2026.

The EU Timber Regulation is repealed with effect from 30 December 2026 (Article 37).

Due diligence and the due diligence statement

Operators must exercise due diligence before placing products on the market or exporting them (Article 8). Due diligence comprises three steps:

1. Collecting information, including the geolocation of the plots of land of production (Article 9).
2. Assessing the risk (Article 10).
3. Mitigating the risk until no more than a negligible risk remains (Article 11).

Operators then submit a due diligence statement via the Commission's information system. Statements must be kept for five years (Article 4(3)). Operators pass the reference numbers on to their customers (Article 4(7)).

Downstream operators and traders

The December 2025 amendment introduced the category of downstream operators (Article 2, point 15b). These are companies that make new relevant products from products already covered by a statement and place them on the market. They are subject to the same obligations as traders (Article 5):

• They do not submit their own due diligence statement.
• They collect information on suppliers and customers and keep it for five years. Reference numbers of due diligence statements need only be recorded where the supplier is an operator.
• Those that are not SMEs must register in the information system.
• Where there are substantiated concerns, non-SMEs must verify whether due diligence was exercised and inform the competent authority.

Also new is the category of micro or small primary operators in low-risk countries. Instead of ongoing due diligence statements, they submit a one-off simplified declaration. They may provide a postal address instead of geolocation (Article 4a).

Country benchmarking

Article 29 provides for three risk categories: low, standard and high. Commission Implementing Regulation (EU) 2025/1093 of 22 May 2025 classified the countries. Belarus, the Democratic People's Republic of Korea, Myanmar and the Russian Federation are classified as high risk. Numerous countries are listed as low risk, including all EU Member States. All remaining countries are standard risk.

The classification has two practical consequences:

• Simplified due diligence: Where all commodities and products originate from low-risk countries, risk assessment and risk mitigation are not required. The condition is that the risk of circumvention or mixing is negligible (Article 13).
• Checks: Competent authorities check at least 1 % of actors each year for low risk, 3 % for standard risk and 9 % for high risk (Article 16(8) to (10)).

Penalties and competent authority

Penalties are laid down by the Member States; for legal persons, the maximum fine must be at least 4 % of total annual Union-wide turnover (Article 25). In Germany, the Federal Office for Agriculture and Food (BLE) is responsible for implementation. According to the BLE, the authorities of the federal states are responsible for domestic commodities from cattle, soya and wood.

The Commission's simplification review

On 4 May 2026, the Commission presented the simplification review provided for in Article 34(1a) (COM(2026) 191). It does not consider further amendments to the text of the Regulation appropriate. It has updated its guidance and FAQs. At the same time, it published a draft delegated act adjusting the product scope in Annex I for feedback. Among other things, the draft proposes exemptions for samples, packaging materials, and waste, used and second-hand products. According to the report, the information system was to reopen in June 2026.

What companies typically examine

1. Products: Which goods fall under Annex I?
2. Role: Is the company an operator, a downstream operator or a trader, and is it an SME?
3. Data: Are geolocation data and evidence of legal production available?
4. Timeline: Does 30 December 2026 or 30 June 2027 apply?

This post provides a general overview of the legal position and does not replace legal advice on individual cases.

← All posts