TOPICS·SUSTAINABILITY·DEFORESTATION-FREE SUPPLY CHAINS

EU Deforestation Regulation

The EU's deforestation-free products regulation requires full supply chain traceability with geolocation data for seven commodities. After a 12-month Omnibus postponement, large operators must comply by 30 December 2026. The cut-off date remains 31 December 2020.

EUPRE-APPLICATION374 regulations trackedUpdated April 2026
THE ESSENTIALS

The EU Deforestation Regulation is a European law that says: if you want to sell certain products in Europe, you need to prove they were not grown on land that was recently deforested. "Recently" means after 31 December 2020. It does not matter whether the deforestation was legal in the country where it happened -- what matters is that no forest was cleared to produce the goods.

The regulation targets seven commodities that are major global drivers of deforestation: cattle, cocoa, coffee, oil palm, rubber, soya, and wood. It also covers the many products derived from these commodities -- from chocolate and leather to furniture and tyres. If your product contains, was fed with, or was manufactured using any of these raw materials, it likely falls within scope.

In practical terms, companies must collect geolocation data that traces each commodity back to the specific plot of land where it was produced. They must assess the risk that the land was deforested, and if the risk is anything above negligible, they must either fix the problem or stop selling that product in Europe. A formal due diligence statement must be filed electronically before the goods can enter the EU market.

The original application date was 30 December 2024. A first postponement (Regulation 2024/3234, adopted December 2024) pushed it to 30 December 2025. Then the Omnibus simplification (Regulation 2025/2650, adopted February 2025) added another 12 months. Large and medium companies now have until 30 December 2026. Smaller businesses get an extra six months, until 30 June 2027, and benefit from simplified procedures including the option to use postal addresses instead of precise GPS coordinates when sourcing from low-risk countries.

7
Regulated commodities
31 Dec 2020
Deforestation cut-off date
30 Dec 2026
Application date (large operators)
4%
Max fine (EU turnover)
SWISS COMPASS
What Swiss companies need to know

Switzerland is not an EU member state, but Swiss companies that export to the EU single market are fully subject to the EUDR. Any operator or trader who places regulated products on the EU market -- or exports them from the EU -- must comply, regardless of where the company is headquartered. Switzerland has been classified as a low-risk country in the Commission's benchmarking list, which means Swiss-origin commodities qualify for simplified due diligence. However, Swiss companies sourcing from standard- or high-risk countries must perform the full due diligence process. The Swiss government has not adopted an equivalent domestic regulation, so EUDR compliance is driven entirely by EU market access requirements.

What
EU regulation prohibiting the import and export of commodities linked to deforestation, including soy, palm oil, cattle, cocoa, coffee, rubber, and wood.
Who
All operators and traders placing relevant commodities or derived products on the EU market, regardless of company size.
When
Postponed twice. Large and medium operators from 30 December 2026; micro and small operators from 30 June 2027.
Penalty
Fines proportionate to environmental damage and value of products; up to 4% of EU turnover. Import bans for repeat offenders.
30 Apr 2026
Commission simplification review report due
CURRENT
30 Dec 2026
Application date for large and medium operators and traders
UPCOMING
30 Jun 2027
Application date for micro and small operators
UPCOMING
H2 2026
EU Information System fully operational for due diligence statements
UPCOMING
2028
Commission review: potential scope expansion to other ecosystems and financial institutions
UPCOMING

The EU Deforestation Regulation (EUDR), published as Regulation (EU) 2023/1115 and revised by Regulation (EU) 2025/2650 in December 2025, is the EU's most ambitious attempt to break the link between European consumption and global deforestation. It prohibits the placing on or export from the EU market of seven key commodities -- cattle, cocoa, coffee, oil palm, rubber, soya, and wood -- and their derived products unless they are verified as deforestation-free and produced in compliance with local laws. The cut-off date is 31 December 2020: any product linked to land deforested after that date cannot enter the EU market.

The regulation applies to all operators and traders regardless of company size or country of origin. If you place regulated commodities or derived products on the EU market, you must comply. The December 2025 Omnibus revision introduced a new "downstream operator" category for processors further along the supply chain and created simplified obligations for micro and small primary operators sourcing from low-risk countries. Printed products (books, newspapers) were removed from scope entirely.

At the heart of EUDR is an unprecedented geolocation requirement. Operators must collect the precise geographic coordinates of every plot of land where regulated commodities were produced. For plots under 4 hectares, a single point with area size suffices; for larger plots, a full polygon boundary is required. This data must be submitted through the EU Information System alongside a due diligence statement before goods can be placed on the market. There are no exemptions from the geolocation obligation.

The Commission's country benchmarking system classifies producing countries into three risk tiers: low, standard, and high. As of May 2025, 140 countries are classified as low risk (including all EU member states), approximately 50 as standard risk (including Brazil, Indonesia, and Malaysia), and four as high risk (Belarus, Myanmar, North Korea, Russia). The risk tier determines both the depth of due diligence required and the frequency of checks by competent authorities -- 1% for low-risk, 3% for standard, and 9% for high-risk sources.

Following two postponements -- first from December 2024 to December 2025, then to December 2026 under the Omnibus simplification -- large and medium operators must comply by 30 December 2026, with micro and small operators given until 30 June 2027. The Commission was required to deliver a simplification report by 30 April 2026 evaluating administrative burden, particularly on SMEs. Despite the delays, the underlying obligations remain substantively unchanged, and companies are strongly advised to use the remaining time to build traceability systems rather than postpone preparation.

EUDR does not operate in isolation. It replaces the EU Timber Regulation, aligns with the Corporate Sustainability Due Diligence Directive (CSDDD) and CSRD, and complements the EU's broader Green Deal ambitions. A 2028 review may extend its scope to other ecosystems such as wetlands and savannas, and potentially bring financial institutions within its reach.

The EUDR covers seven commodity groups and all products derived from them. If your product contains, was fed with, or was made using any of these commodities, it falls under EUDR scope.

🐄CattleCRITICAL
Beef, leather, hides, tallow, gelatine
DERIVED PRODUCTS12
GLOBAL TRADEEUR 62B
🍫CocoaCRITICAL
Cocoa beans, butter, paste, powder, chocolate
DERIVED PRODUCTS8
GLOBAL TRADEEUR 14B
CoffeeHIGH
Green beans, roasted, ground, instant, extracts
DERIVED PRODUCTS5
GLOBAL TRADEEUR 22B
🌴Oil palmCRITICAL
Palm oil, palm kernel oil, oleochemicals, glycerol
DERIVED PRODUCTS15
GLOBAL TRADEEUR 35B
RubberHIGH
Natural rubber, latex, tyres, conveyor belts
DERIVED PRODUCTS9
GLOBAL TRADEEUR 18B
🌱SoyaCRITICAL
Soybeans, soy oil, soy meal, lecithin, tofu
DERIVED PRODUCTS11
GLOBAL TRADEEUR 52B
🌲WoodHIGH
Timber, plywood, pulp, paper, charcoal, furniture
DERIVED PRODUCTS22
GLOBAL TRADEEUR 95B
OMNIBUS SCOPE CHANGE

The 2025 Omnibus revision removed printed products (books, newspapers, printed pictures) from the EUDR scope. A 2028 review may extend the regulation to cover other ecosystems (wetlands, peatlands, savannas) and potentially bring financial institutions into scope.

The five-step process every operator must follow before placing regulated products on the EU market.

NEGLIGIBLE RISK THRESHOLD

Products may only be placed on the EU market if, after completing due diligence, the risk of deforestation linkage is assessed as "negligible." If the risk is anything above negligible, the operator must either mitigate it to negligible or refrain from placing the product on the market.

Regulation (EU) 2025/2650 introduced targeted changes to ease implementation while preserving core obligations.

Application postponed by 12 months
Large/medium operators: 30 Dec 2026 (original date was 30 Dec 2024, first postponed to 30 Dec 2025, then to 30 Dec 2026). Micro/small: 30 Jun 2027.
New "downstream operator" category
Operators further down the supply chain who process or transform products have a lighter obligation set.
Simplified declarations for small operators
Micro and small primary operators from low-risk countries can submit a simplified declaration instead of a full due diligence statement. Postal addresses may be used instead of precise geolocation coordinates.
Printed products removed from scope
Books, newspapers, and printed pictures no longer in scope of EUDR Annex I.
April 2026 review clause
Commission must present a simplification report by 30 April 2026 evaluating administrative burden, especially on SMEs, accompanied where appropriate by a legislative proposal.
Information System improvements
Extra time allocated for IT system improvements; national authorities must report significant technical disruptions.
Apr 23, 2026
YOU ARE HERE
01
Due diligence system
Establish a due diligence system to assess and mitigate the risk that commodities are linked to deforestation.
02
Geolocation data
Collect precise geolocation coordinates for all plots of land where relevant commodities were produced.
03
Traceability
Maintain full traceability from production site to the EU market for all relevant commodities and derived products.
04
Risk assessment
Assess the risk of deforestation or forest degradation associated with each supply chain using available evidence.
05
Deforestation-free declaration
Submit a due diligence statement confirming products are deforestation-free before placing them on the EU market.
06
Record keeping
Retain due diligence information for at least 5 years and make it available to competent authorities on request.

Select your company type for tailored compliance guidance.

KEY OBLIGATIONS
Establish due diligence systems for all relevant commodities (soy, palm oil, wood, cocoa, coffee, rubber, cattle)
Collect geolocation data for production plots of relevant commodities
Conduct risk assessments for deforestation and forest degradation
Submit due diligence statements to EU information system before placing products on market
Maintain records for five years for audit purposes
YOUR FIRST STEP

Map which of your raw materials and products contain or derive from the seven regulated commodities and identify their geographic origin

REGULATIONS374
EU374
201525
201615
201715
201815
201934
202026
202142
202234
202355
202453
202550
202610
JUR.TITLESTATUSLINKS
EUDirective (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (recast) (Text with EEA relevance.)Adopted20
EURegulation (EU) 2024/1789 of the European Parliament and of the Council of 13 June 2024 on the internal markets for renewable gas, natural gas and hydrogen, amending Regulations (EU) No 1227/2011, (EU) 2017/1938, (EU) 2019/942 and (EU) 2022/869 and Decision (EU) 2017/684 and repealing Regulation (EC) No 715/2009 (recast) (Text with EEA relevance)Adopted7
EUDirective (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (Text with EEA relevance)Adopted5
EURegulation (EU) 2024/1610 of the European Parliament and of the Council of 14 May 2024 amending Regulation (EU) 2019/1242 as regards strengthening the CO2 emission performance standards for new heavy-duty vehicles and integrating reporting obligations, amending Regulation (EU) 2018/858 and repealing Regulation (EU) 2018/956 (Text with EEA relevance)Adopted4
EURegulation (EU) 2023/2859 of the European Parliament and of the Council of 13 December 2023 establishing a European single access point providing centralised access to publicly available information of relevance to financial services, capital markets and sustainability (Text with EEA relevance)Adopted4
EUDirective (EU) 2023/2413 of the European Parliament and of the Council of 18 October 2023 amending Directive (EU) 2018/2001, Regulation (EU) 2018/1999 and Directive 98/70/EC as regards the promotion of energy from renewable sources, and repealing Council Directive (EU) 2015/652Adopted4
EUCommission Delegated Regulation (EU) 2022/2202 of 29 August 2022 supplementing Regulation (EU) 2021/1153 of the European Parliament and of the Council by establishing a list of selected cross-border projects in the field of renewable energy (Text with EEA relevance)Adopted4
EURegulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (Text with EEA relevance.)Adopted4
EUCommission Implementing Regulation (EU) 2024/2746 of 25 October 2024 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up the Farm Sustainability Data Network and repealing Commission Implementing Regulation (EU) 2015/220Adopted3
EUCommission Delegated Regulation (EU) 2022/2387 of 30 August 2022 amending Delegated Regulation (EU) 2017/655 as regards the adaptation of the provisions on monitoring of gaseous pollutant emissions from in-service internal combustion engines installed in non-road mobile machinery to include engines with power of less than 56 kW and more than 560 kWAdopted3
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