EU carbon rules / Regulations / Deforestation Regulation EUDR
In force Regulation Industry & products
Deforestation Regulation EUDR
Applies to large and medium operators from 2026-12-30 and to micro and small operators from 2027-06-30 (two postponements by 2024/3234 and 2025/2650)
- Reference
- Regulation (EU) 2023/1115
- Key date
- 2026-12-30
- Applies to
- Beef, cocoa, coffee, palm oil, rubber, soy, wood
01
Who the regulation applies to
This regulation applies to:
- Operators and traders placing Annex I relevant products (containing, fed with or made from cattle, cocoa, coffee, oil palm, rubber, soy, wood and derived products such as leather, chocolate, tyres and furniture) on the EU market, making them available on the EU market or exporting them from the EU (condition: they are Annex I commodities and derived products)
- Application dates (current): large and medium operators from 2026-12-30; micro and small operators from 2027-06-30; micro and small operators previously subject to the EUTR from 2026-12-30
- New products (soluble coffee, certain palm oil derivatives, frozen beef tongue, etc., under Delegated Regulation (EU) 2026/2102) from 2027-12-30
- (Not applicable) Annex I products produced before the date in Article 38(1) (except Article 37(3))
Deferred twice by Regulation (EU) 2024/3234 and Regulation (EU) 2025/2650; large and medium operators apply from 2026-12-30 and micro and small operators from 2027-06-30.
The following provisions define its scope:
Article 1 — Subject matter and scope
1. This Regulation lays down rules regarding the placing and making available on the Union market as well as the export from the Union of relevant products, as listed in Annex I, that contain, have been fed with or have been made using relevant commodities, namely cattle, cocoa, coffee, oil palm, rubber, soya and wood, with a view to:
(a)
minimising the Union’s contribution to deforestation and forest degradation worldwide, and thereby contributing to a reduction in global deforestation;
(b)
reducing the Union’s contribution to greenhouse gas emissions and global biodiversity loss.
2. Except as provided for in Article 37(3), this Regulation does not apply to relevant products listed in Annex I produced before the date indicated in Article 38(1).
02
What the regulation requires
| Duty | Trigger | Evidence | Timing |
Due diligence statement (DDS) and geolocation
Relevant commodities must be shown to be deforestation-free; geographic coordinates and a DDS must be submitted. | Import/export of soy, beef, palm oil, wood, cocoa, coffee, rubber and derived products | DDS, plot geolocation, supply chain information | From 2026-12-30 for medium and large operators (two deferrals via 2024/3234 and 2025/2650) |
03
Key provisions
REGULATION (EU) 2023/1115 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
Article 3 — Prohibition
Relevant commodities and relevant products shall not be placed or made available on the market or exported, unless all the following conditions are fulfilled: (a) they are deforestation-free; (b) they have been produced in accordance with the relevant legislation of the country of production; and (c) they are covered by a due diligence statement.
Article 4(2) — Prior submission of a due diligence statement
Operators shall not place relevant products on the market or export them without prior submission of a due diligence statement. ... Such electronically available and transmittable due diligence statement shall contain the information set out in Annex II ... and a declaration by the operator that the operator exercised due diligence and that no or only a negligible risk was found.
Article 4(3) — Responsibility and record-keeping
By making available the due diligence statement to competent authorities, the operator shall assume responsibility for the compliance of the relevant product with Article 3. Operators shall keep a record of the due diligence statements for five years from the date the statement is submitted through the information system referred to in Article 33.
Article 7 — Operators established in third countries
Where a natural or legal person established outside the Union places relevant products on the market, the first natural or legal person established in the Union who makes such relevant products available on the market shall be deemed to be an operator within the meaning of this Regulation.
Article 8(2) — Content of due diligence
The due diligence shall include: (a) the collection of information, data and documents needed to fulfil the requirements set out in Article 9; (b) risk assessment measures as referred to in Article 10; (c) risk mitigation measures as referred to in Article 11.
Article 9(1)(d) — Geolocation of plots of land
the geolocation of all plots of land where the relevant commodities ... were produced, as well as the date or time range of production; ... any deforestation or forest degradation on the given plots of land shall automatically disqualify all relevant commodities and relevant products from those plots of land from being placed or made available on the market or exported.
Article 10(1) — Risk assessment
Operators shall not place the relevant products on the market or export them, except where the risk assessment reveals no or only a negligible risk that the relevant products are non-compliant.
REGULATION (EU) 2024/3234 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
Article 1(3) — postponement of the EUDR application date
Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24 and Articles 26, 31 and 32 shall apply from 30 December 2025. Except as regards the products covered in the Annex to Regulation (EU) No 995/2010, for operators that by 31 December 2020 were established as micro-undertakings or small undertakings ..., the Articles referred to in paragraph 2 of this Article shall apply from 30 June 2026.
Article 1(2) — repeal of the Timber Regulation
Regulation (EU) No 995/2010 is repealed with effect from 30 December 2025. However, Regulation (EU) No 995/2010 shall continue to apply until 31 December 2028 to timber and timber products ... that were produced before 29 June 2023 and placed on the market from 30 December 2025.
Article 1(1) — country risk classification deadline
On 29 June 2023, all countries shall be assigned a standard level of risk. The Commission shall classify countries or parts thereof, that present a low or high risk ... The list of the countries or parts thereof, that present a low or high risk shall be published by means of implementing acts ... no later than 30 June 2025.
04
Industry dossiers covering this regulation