EU Deforestation Regulation (EUDR)
The EU Deforestation Regulation (EUDR) has been updated and will apply from 30 December 2026 for medium and large businesses, and from 30 June 2027 for small and micro businesses. Changes include updates to the products covered by the Regulation, the introduction of Simplified Declarations (SDs) for certain businesses, and different requirements depending on whether you are an Operator, Micro or Small Primary Operator (MSPO), Downstream Operator or Trader. Customers should review the latest Annex I product list and European Commission guidance to determine which requirements apply to them.This page provides general information and useful resources to support understanding of the EUDR and its requirements.
Organisations are encouraged to review their products and begin preparing relevant documentation in advance, ahead of the regulation becoming applicable. Visit the European Council website for more information.
Helpful Links
Information page on EUDR Implementation
Information from Green Forum on complying with the EUDR Regulation
More about EUDR
More about EUDR
EU Deforestation Regulation
Regulation (EU) 2023/1115 of the European Parliament and of the Council.
Read Regulation
Read Regulation
EUDR Information System
Visit the green forums specialized online tool that streamlines the creation of due diligence statements.
Access the system
Access the system
Department of Agriculture information page
Information from the Department of Agriculture on the EUDR.
Learn more
Learn more
DDS TARIC and Exemption Codes
List of Exemption Codes and TARIC document codes that will correspond to due diligence statements both for import and export procedures.
See the list
See the list
What is the EU Deforestation Regulation (EUDR)?
The EUDR is a new law introduced by the European Union. The goal of the EUDR is to:- Minimise the EU’s contribution to global deforestation and forest degradation and
- Reduce contribution to greenhouse gas emissions and global biodiversity loss.
What does this mean for my business?
- Depending on your role under the EUDR, you may need to provide a DDS reference, SD reference or other applicable customs code when importing or exporting products that fall within scope of the Regulation.
- EUDR only applies to products listed in Annex I of the Regulation. If your product is not listed in Annex I, it is outside the scope of EUDR. For customs purposes, an exemption code, also known as a Y code may still be required as part of the declaration process. Customers should consult the latest guidance and customs requirements before shipping.
- Please note that each DDS Reference number or SD Reference is specific to a commodity. Different products will require a different DDS reference number or SD reference as they contain detailed supply chain and geolocation information.
To import or export products that fall under Annex I of the EUDR, they must:
- Be deforestation-free,
- Have been produced in accordance with the laws of the country they are made in and,
- Be covered by a due diligence statement (proof they comply with the EU DR), or Simplified Declaration (SD), where applicable.
Deforestation-free means that the relevant commodities must not have been produced on land that was deforested after 31 December 2020 or, in the case of timber and timber products, that the timber was harvested without forest degradation having occurred in the respective forest after 31 December 2020.
There are seven relevant commodities
- Cattle
- Cocoa
- Coffee
- Palm oil
- Rubber
- Soy
- Wood
Some products derived from the seven relevant commodities may also fall within the scope of the EUDR. Product scope has been updated and customers should always check the latest Annex I of the Regulation to confirm whether their product is covered.
Which type of business are you?
- Operator Places relevant products on the EU market for the first time or exports them.
- MSPO A micro or small primary producer that may be eligible for simplified reporting requirements.
- Downstream Operator Produces or exports products that are made using products already covered by a DDS or Simplified Declaration.
- Trader Makes relevant products available on the market after they have already been placed on the market by another business.
For detailed definitions of Operators, MSPOs, Downstream Operators and Traders, please refer to the latest European Commission EUDR FAQs.
Due Diligence Statement (DDS)
Due diligence involves the collection of certain information, data and documentation relating to the origin of the consignment.
A risk assessment is carried out to determine whether there is a danger that the relevant products are not in compliance with the Regulation. If the risk assessment reveals that there is a non-negligible risk, procedures and measures must be taken to mitigate the risk.
The goods concerned may only be placed on the EU market, made available in the EU or exported from the EU if there is negligible risk, that they are not in compliance with the Regulation.
You must submit for a DDS reference number via European Commission’s information system. Your DDS reference number will need to be included on your customs declaration to ensure you are compliant with the regulation and that items can be processed efficiently.
Requirements of a DDS
- Operators information
- Name, address
- EORI number (Economic Operators Registration and Identification number)
- Description of Relevant Products
- Harmonized System Code (HS Code)
- Free-Text description, including trade name and scientific name where applicable
- Quantity of the relevant product intended to be placed on the market or exported
- Country of Production & Geolocation
- Country of production for relevant commodities
- Geolocation of all plots of land where the relevant commodities were produced
- Geolocation of Establishments where cattle were kept if relevant
- Reference Number (if applicable)
- Reference number of any existing due diligence statement being referred to
- Confirmation Text
- Statement confirming due diligence in accordance with Regulation (EU) 2023/115 was conducted
- Confirmation of negligible risk related to compliance with Article 3(a) or (b) of the Regulation
- Signature
- Signature on behalf of the operator
- Date of signing
- Name and function of the signatory
There are 3 stages to due diligence, as outlined below
- Guaranteeing access to information
- Risk analysis and assessment
- Adopt risk reduction measures
Stage 1
Guaranteeing access to information
As an importer, you’ll need to provide information on your commodities, quantity, supplier, country of production, etc. You are responsible for your supply chain.
You must have the geographic coordinates of the plots of land on which the goods you are placing on the European market have been produced. This information is used to establish a link between the commodity and the plot of land on which it was grown.
You must check compliance with the legislation of the country of production, particularly in terms of human rights, and ensure that the rights of indigenous populations have been respected. This information informs the risk assessment.
How do you obtain this geographic information?
Geolocation is the most efficient way of providing the authorities with the data they need to verify that your good is not contributing to deforestation. The traceability of your products using geolocation data can be combined with remote monitoring via satellite images to improve the efficacy of the regulation.
Simplified due diligence set out in Article 13 of the regulation can be used for relevant commodities and products from countries classified by the EU Commission as low-risk countries.
Stage 2
Risk analysis and assessment
As a company, you must use the information gathered in Stage 1 to analyse and assess the risk of non-compliance in the supply chain. The assessment of the risk of non-compliance of products must include in particular:
- The risk classification of the country of production,
- The presence of forests,
- The presence of indigenous peoples,
- The extent of deforestation or forest degradation,
- National issues such as corruption, fraud, human rights violations, supply chain complexity and suppliers' history of non-compliance.
- This risk analysis must be repeated at least once a year for each supply chain.
Stage 3
Adopt risk reduction measures
If the risk analysis carried out during Stage 2 shows that the risk is not negligible, you will need to take appropriate and proportionate mitigation measures.
For example, you may request additional information or documents, or carry out independent audits.
The procedures and measures taken to reduce the risk must be reviewed at least annually.
Where can I find more information?
We recommend you refer to the Department of Agriculture, Food and the Marine's information page on EUDR. There are also helpful links at the top of the page. Please monitor the relevant authority’s communication to ensure you are ready.
