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The EU Deforestation Regulation (EUDR, Regulation (EU) 2023/1115) prohibits placing on the EU market, or exporting, cattle, cocoa, coffee, oil palm, rubber, soya and wood, and listed products made from them, unless they are deforestation-free, legally produced and covered by a due diligence statement or a simplified declaration (Article 3). After two postponements, the main obligations apply from 30 December 2026.
Where can you find the text of the EUDR?
Please note: the PDF above is the original text of 31 May 2023. The regulation has since been amended by Regulation (EU) 2024/3234, Regulation (EU) 2025/2650 and Delegated Regulation (EU) 2026/2102 (Annex I). The consolidated text on EUR-Lex includes these amendments; only the texts published in the Official Journal are authentic.
What are the key aspects of the EUDR?
- Scope of products: the regulation covers seven relevant commodities, namely cattle, cocoa, coffee, oil palm, rubber, soya and wood, and the products listed in Annex I that contain, have been fed with or have been made using them, such as chocolate, beef and wooden furniture (Article 1(1) and Annex I). Annex I was amended by Delegated Regulation (EU) 2026/2102.
- Deforestation-free criteria: the commodities must have been produced on land that has not been subject to deforestation after 31 December 2020; for wood, it must also have been harvested without inducing forest degradation after that date (Article 2(13)). Whether the deforestation was lawful locally does not matter. Separately, the products must have been produced in accordance with the relevant legislation of the country of production (Article 3(b)).
- Due diligence requirements: operators must exercise due diligence (collecting information including geolocation, assessing the risk and mitigating it) before placing products on the market or exporting them, and must submit a due diligence statement through the EU information system (Articles 4, 8 and 33). Micro or small primary operators in low-risk countries submit a one-time simplified declaration instead (Article 4a). Downstream operators and traders must collect and keep information on their suppliers and customers, including the reference numbers of the due diligence statements (Article 5).
- Enforcement and compliance: national competent authorities check compliance. Penalties must include fines with a maximum of at least 4% of the total annual Union-wide turnover for legal persons, confiscation of products and revenues, and temporary exclusion from public procurement and public funding for up to 12 months (Article 25(2)). The Commission classifies countries or parts of countries as low, standard or high risk (Article 29).
- Implementation timeline: the main obligations apply from 30 December 2026. For operators that are natural persons or micro or small undertakings established as such by 31 December 2024, they apply from 30 June 2027, except for products covered by the EU Timber Regulation (Article 38(2) and (3)).
The EUDR aims to minimise the EU’s contribution to deforestation and forest degradation worldwide and to reduce greenhouse gas emissions and biodiversity loss (Article 1(1)). It replaces the EU Timber Regulation (Regulation (EU) No 995/2010), which is repealed with effect from 30 December 2026. That regulation continues to apply until 31 December 2029 to timber and timber products produced before 29 June 2023 and placed on the market from 30 December 2026 (Article 37).
When does the EUDR apply?
The EUDR entered into force on 29 June 2023. Its main obligations were originally to apply from 30 December 2024. Regulation (EU) 2024/3234 postponed this to 30 December 2025, and Regulation (EU) 2025/2650 postponed it again to 30 December 2026 and introduced several simplifications. For operators that are natural persons or micro or small undertakings established as such by 31 December 2024, the obligations apply from 30 June 2027 (Article 38(3)); this deferral applies only to operators, not to downstream operators and traders, and not to products covered by the EU Timber Regulation. Products produced before 29 June 2023 fall outside the regulation, subject to the timber transitional rule (Article 1(2)).
How will small businesses be affected by the EU Deforestation-Free Regulation?
The European Union Deforestation-Free Regulation (EUDR) will have significant implications for small businesses, particularly those involved in the import and export of commodities linked to deforestation. Here are the key ways in which small businesses will be affected:
Delayed Implementation for Small Businesses
- Operators that are natural persons or micro or small undertakings established as such by 31 December 2024 have more time: for them, the obligations apply from 30 June 2027 instead of 30 December 2026. This does not apply to downstream operators and traders, or to products covered by the EU Timber Regulation (Article 38(3)).
Compliance Requirements
- Small businesses, like larger companies, must ensure that their products are deforestation-free and covered by a due diligence statement or a simplified declaration (Article 3). Micro or small primary operators established in a low-risk country that place on the market products they have produced themselves can instead submit a one-time simplified declaration (Article 4a). Downstream operators and traders that are SMEs do not have to register in the information system, but must still collect and keep supplier and customer information for at least five years (Article 5(2)-(4)).
Challenges and Costs
- The regulation requires significant due diligence, which may be challenging for small businesses due to limited resources. They will need to invest in technologies and systems for traceability and monitoring to ensure their supply chains are free from deforestation. This could involve costs related to satellite imagery, supplier audits, and compliance documentation.
Market Access and Competition
- Compliance with the EUDR is necessary for market access in the EU. Small businesses that cannot meet the requirements risk being excluded from the EU market. Additionally, there may be increased competition for deforestation-free raw materials, which could drive up costs and create supply chain challenges.
Opportunities for Support and Collaboration
- Despite the challenges, the regulation also presents opportunities for small businesses to collaborate with larger companies, governments, and other stakeholders to improve supply chain traceability and sustainability practices. Engaging in such collaborations could help small businesses adapt to the new requirements more effectively.
Overall, while the EUDR poses challenges for small businesses, particularly in terms of compliance and costs, it also encourages the adoption of more sustainable practices and offers opportunities for collaboration to meet regulatory demands. General safety requirements for products on the EU market follow the general product safety rules.
Frequently asked questions about the EUDR
Which products fall under the EUDR?
Products listed in Annex I that contain, have been fed with or have been made using cattle, cocoa, coffee, oil palm, rubber, soya or wood (Article 1(1) EUDR). Goods produced entirely from material that has completed its lifecycle and would otherwise have been discarded as waste are excluded (Annex I, introductory text). Annex I was amended by Delegated Regulation (EU) 2026/2102.
What is the cut-off date for deforestation-free products?
The commodities must have been produced on land that has not been subject to deforestation after 31 December 2020; for wood, it must also have been harvested without inducing forest degradation after that date (Article 2(13) EUDR).
Who has to submit a due diligence statement?
The operator, meaning the person who places relevant products on the EU market or exports them, before doing so (Article 4(2) EUDR). Micro or small primary operators in low-risk countries submit a one-time simplified declaration instead (Article 4a). If a company established outside the EU places products on the market, the first person established in the EU who makes them available is deemed the operator (Article 7). Downstream operators and traders do not submit their own statement; they collect and keep the reference numbers and the details of their suppliers and customers (Article 5).
When does the EUDR apply?
From 30 December 2026. For operators that are natural persons or micro or small undertakings established as such by 31 December 2024, from 30 June 2027 (not for downstream operators and traders), except for products covered by the EU Timber Regulation (Article 38 EUDR, as amended by Regulation (EU) 2025/2650).
What are the penalties for non-compliance with the EUDR?
Member States set the penalties. They must include fines with a maximum of at least 4% of the total annual Union-wide turnover for legal persons, confiscation of the products and of the revenues, and temporary exclusion from public procurement and public funding for up to 12 months (Article 25(2) EUDR).
Primary sources
- Regulation (EU) 2023/1115 (EUDR), consolidated text of 18 September 2026: Articles 1, 2, 3, 4, 4a, 5, 7, 8, 25, 29, 33, 37 and 38 and Annex I
- Regulation (EU) 2024/3234 (first postponement)
- Regulation (EU) 2025/2650 (second postponement and simplification)
- Commission Delegated Regulation (EU) 2026/2102 (amendment of Annex I)
Do you need a Dutch lawyer for the Deforestation Regulation?
For any legal inquiries or support in the Netherlands regarding the EUDR, please feel free to contact our adept team at MAAK Advocaten.