The EU Deforestation Regulation (EUDR): duties and timeline
The EU Deforestation Regulation, Regulation (EU) 2023/1115, is law in force. It entered into force in June 2023, but the obligations on companies only start to apply from 30 December 2026. For micro and small undertakings the date is 30 June 2027. Anyone who places seven commodities, or products derived from them, on the EU market or exports them must be able to show that they are deforestation-free and legally produced. That requires traceability down to plot level.
The short answer
You may place relevant products on the market or export them only if three conditions are met. The product is deforestation-free, it was produced in accordance with the relevant legislation of the country of production, and a due diligence statement has been submitted. The cut-off date for deforestation-free status is 31 December 2020. Land converted after that date disqualifies the consignment.
Which commodities and products are covered?
The regulation covers seven commodities: cattle, cocoa, coffee, oil palm, rubber, soya and wood. The derived products listed in Annex I are covered as well. Think of beef and leather, chocolate, palm oil derivatives, tyres, furniture, paper and wood-based panels.
The scope is not static. In the revision at the end of 2025, printed products were removed from the annex. On 4 May 2026 the European Commission published a simplification evaluation containing further proposals for the product list. Not all of those proposals have been adopted. Always check the current annex against the CN codes of your own products.
What does the due diligence statement involve?
The due diligence statement is a formal declaration that you have exercised due diligence and that the risk of non-compliance is no more than negligible. You submit it through the European information system and receive a reference number. You use that number in the customs declaration, among other things.
Due diligence has three components.
- Information gathering. You record which commodity is involved, in what quantity, from which country, from which supplier, and with what evidence of legality.
- Risk assessment. You weigh the country risk, the complexity of the supply chain, the risk of mixing, and any indications concerning indigenous rights and labour conditions.
- Risk mitigation. Where the risk is more than negligible, you take additional measures: further documentation, independent audits, sample testing or field surveys.
Traceability and geolocation
Geolocation is what sets the EUDR apart. You record the geographical coordinates of all plots of land on which the commodity was produced, together with the date or period of production. For plots of up to four hectares, a single coordinate point is in principle sufficient. Larger plots require polygons describing the plot boundaries.
This means you have to know your supply chain in fact, not in theory. A supplier’s assurance that everything is in order is not enough. Mixing consignments of different origins is the greatest practical risk. Separate consignments in your records and physically wherever you can.
The country risk system
The Commission classifies countries and regions in three categories: low, standard and high risk. That classification was adopted by implementing regulation and applies. The European Parliament adopted a motion in 2025 criticising the methodology. The motion was not legally binding and the classification remained in force.
The classification has consequences in two respects.
| Risk category | Consequence for the operator | Rate of checks |
|---|---|---|
| Low risk | Simplified due diligence: information gathering remains mandatory, while risk assessment and mitigation may be omitted | At least 1 per cent of operators |
| Standard risk | Full due diligence | At least 3 per cent |
| High risk | Full due diligence and enhanced scrutiny | At least 9 per cent |
Note that a low country score does not relieve you of responsibility. If you have concrete indications of non-compliance, you must still carry out a full assessment.
Who does what in the supply chain?
The regulation distinguishes between operators and traders. The operator is the party that first places the product on the EU market or exports it. That party carries the full due diligence obligation.
The revision at the end of 2025 concentrated the duty to submit a statement. In principle, only the first party placing the product on the market submits a due diligence statement. Later links in the chain may refer to the reference number of that statement. They remain obliged to keep information, and they must report any reasonable suspicion of non-compliance to the competent authority.
A one-off simplified statement has been introduced for micro and small primary operators. That eases the administrative burden, but it does not remove the substantive standard: the product must be deforestation-free and legally produced.
Enforcement and penalties
In the Netherlands, the Netherlands Food and Consumer Product Safety Authority (Nederlandse Voedsel- en Warenautoriteit) is the competent authority for supervision and enforcement. Customs checks on import and export whether a valid reference number has been provided. Policy rests with the ministry responsible for agriculture and nature.
The regulation requires penalties that are effective, proportionate and dissuasive. For legal persons, the maximum fine is at least 4 per cent of annual turnover in the Union. Other measures are possible alongside it.
- Confiscation of the products and of the revenue obtained from them.
- A temporary ban on placing relevant products on the market.
- Exclusion from public procurement and from public funding.
- Publication of the infringement and of the infringer.
Serious or repeated infringements may bring criminal law into play. Our environmental law solicitor will gladly advise you on the administrative side.
The current timeline
| Date | What happens |
|---|---|
| 29 June 2023 | Regulation (EU) 2023/1115 enters into force |
| 31 December 2020 | Cut-off date: land deforested after this date disqualifies the consignment |
| December 2025 | Second postponement plus substantive simplification |
| 4 May 2026 | Commission publishes simplification evaluation with further proposals |
| 30 December 2026 | Application to large and medium-sized operators and traders |
| 30 June 2027 | Application to micro and small undertakings |
Frequently asked questions
Does the EUDR apply if I only buy within the EU?
It may well. What matters is whether your product contains a relevant commodity and whether you are the first to place it on the EU market or to export it. If you buy from an EU supplier who has already submitted the statement, you can in principle refer to the reference number.
Is a sustainability certificate sufficient evidence?
No. Certification can support your risk assessment, but it does not replace statutory due diligence or the geolocation data.
What if a supplier refuses to provide coordinates?
You then cannot substantiate the due diligence statement and you may not place the consignment on the market. Secure the obligation contractually, with evidence and audit rights, and align it with your corporate social responsibility policy and ESG reporting.
Would you like to know whether your products fall within the regulation and whether your contracts secure traceability? Please contact Law & More in Eindhoven or Amsterdam. We advise in Dutch and in English.
