EU Deforestation Regulation (EUDR)
The upcoming implementation of the EU Deforestation Regulation (EUDR) requires medium and large operators and traders to be compliant with the EUDR by 30 December 2025 and Small & Micro Business to be compliant by June 2026.Customers will be required to submit either a DDS number or an exemption code, known as a Y code.
This page contains useful information and links to help you to manage these new requirements.
We recommend reviewing your products and preparing necessary documentation ahead of these changes making the law applicable on 30 December 2025 for medium and large traders and operators and June 2026 for small and micro traders and operators.
Helpful Links
Information page on EUDR Implementation
Information from Green Forum on complying with the EUDR Regulation
Learn more
Learn more
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
Small and Micro business Fact Sheet
Green Forum fact sheet on the EUDR for small and micro businesses.
See Fact Sheet
See Fact Sheet
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?
- Businesses based in Ireland who are importing or exporting items that feature on Annex I of the EUDR outside of the EU will be required to disclose a Due Diligence Statement (DDS) reference number on your customs declaration. If your item is not featured in Annex I of the EUDR, it is exempt, and you will therefore need to provide an exemption code, also known as a Y code.
- Please note that each DDS Reference number is specific to a commodity. Different products will require a different DDS reference number as they contain detailed supply chain and geolocation information.
- For items (from Annex I EUDR) being imported or exported within the EU, customs declarations are not required but you will need to complete a DDS and hold a DDS reference number.
Where a DDS reference number or exemption code is required and not supplied, your items will be held by Irish Revenue and An Post will not be permitted to deliver them.
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)
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 above commodities also apply such as leather, chocolate, tyres and printed paper.
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
Please note there is a simplified Due Diligence procedure for countries considered to be Low Risk. Please visit the EUDR Country Classification List for the latest risk benchmarks by country.
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.
