On Monday, the European Commission published a package of measures relating to the EU Deforestation Regulation. More specifically, the Commission published (1) its required simplification review report to the Parliament and Council, (2) updated Guidance and FAQs and (3) a draft Delegated Act proposing changes to the EUDR’s product scope. The Commission also is presenting an updated Implementing Act on the EUDR Information System to the member states.
According to the Commission, these “measures will provide additional clarity to economic operators, Member States, third countries, and other stakeholders, while guaranteeing legal stability and predictability.” Yesterday’s measures are further discussed in this post.
In December, the EUDR was amended. As part of that deal, the Commission was mandated to carry out a simplification review of the EUDR and present a report to the European Parliament and Council, accompanied, where appropriate, by a legislative proposal. The report provides an overview of the simplification measures introduced since the EUDR became law in June 2023, including those announced in connection with yesterday’s report, and assesses their impact on the administrative burden and overall functioning of the EUDR.
The measures announced with the report are discussed below. Consistent with prior messaging, the Commission indicated it does not consider it appropriate to propose further amendments to the basic EUDR legal text (i.e., the Regulation itself).
The Commission estimates that the various EUDR simplification measures to date will reduce annual compliance costs for subject companies by approximately 75%.
No Further Extensions Proposed
As readers of our posts know, the EUDR already has been postponed, twice. Many companies were hoping for a third extension. However, the Commission made clear that was not planned and there was no last-minute pivot.
This means that EUDR compliance is still required starting December 30 for most companies. Micro- and small operators that are not already covered by the EU Timber Regulation have until June 30, 2027.
Therefore, it is now time for those companies that have been sitting on the fence, waiting for further clarity, to finalize their EUDR readiness.
Proposed Product Scope Changes and Clarifications
The Commission has published for public feedback a draft Delegated Act proposing changes to Annex I. This Annex lists the products to which the EUDR applies.
The Commission is seeking stakeholder feedback on new horizontal exemptions and clarifications, streamlining for specific product categories and use cases and targeted changes to specific CN codes. Among other things, the draft Delegated Act proposes to:
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Exempt (1) samples and products used for examination, analysis and testing, (2) single-use packing materials and packing containers, (3) reusable packing materials and containers, (4) marketing and information materials, (5) waste, (6) used and second-hand products and (7) items of correspondence. Most of these items were in the draft Delegated Act published for public feedback in 2025.
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Remove from scope retreaded tires, cattle skins and hides.
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Add soluble coffee, some palm oil derivatives (including soap made with palm oil) and frozen cattle tongues.
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Clarify that products listed in Annex I only are covered if they are produced from a relevant commodity; the draft Delegated Act introduces prefix ‘ex’ to several entries in Annex I to ensure that products made with non-relevant commodities, such as coconut oil or bamboo, are not captured by the EUDR.
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Clarify relevant species to ensure a clear and consistent interpretation of product scope.
The draft Delegated Act is open for public feedback until June 1.
Guidance and FAQs
The Commission’s EUDR Guidance and FAQs have been updated to address various stakeholder concerns. In its report, the Commission noted five focus areas where stakeholders asked for further clarification or simplification: (1) micro or small primary operators; (2) downstream supply chain obligations; (3) due diligence obligations (legality and zero-risk category); (4) product scope; and (5) the Information System.
Some of the operational clarifications highlighted by the Commission in its report include those below. Detailed explanations are provided in the updated Guidance and FAQs.
Downstream Supply Chain
The Commission generally characterizes these updates as clarifying roles in the downstream supply chain and imports and exports.
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The obligation of the first downstream supply chain actor to collect and keep reference numbers or declaration identifiers is passive, i.e., the downstream actor does not need to investigate or proactively ask its suppliers for the information. The downstream operator or trader, acting in good faith, can presume that its suppliers are not upstream operators if it does not receive reference numbers or declaration identifiers from them.
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In a typical retail situation (i.e., where the downstream actor sells its product to an end-user), the downstream actor has no obligation to collect or keep reference numbers or declaration identifiers from the end-user.
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Non-SME downstream actors must act upon information indicating possible non-compliance, including a substantiated concern. The FAQs and Guidance clarify how these actors can verify that due diligence was exercised in case of substantiated concerns.
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While downstream actors have an obligation to inform authorities if information points to non-compliance, including a substantiated concern, this is a reactive obligation and does not entail an active obligation to make supply chain inquiries for the information. The situation of downstream actors is to be taken into account in member state enforcement policies.
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Re-importing products is a downstream activity. If the importer can provide evidence that the products being placed on the EU market were previously placed on the EU market or are derived from products previously placed on the EU market, the importer is considered a downstream operator. At customs, the “re-importer” can make use of a conventional reference number.
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The FAQs further clarify cases in which a company has a dual role, for example when it imports a relevant product and then transforms it before selling it in the EU market.
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The FAQs explain that downstream operators exporting products that are covered by an existing due diligence or simplified declaration are exempted from submitting a reference number or declaration identifier to customs authorities at export. Instead, a dedicated TARIC certificate code can be used.
Simplified Due Diligence, Including for Trade with Low-risk Countries
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Operators sourcing from low-risk countries benefitting from simplified due diligence are not required to carry out a risk assessment and adopt risk mitigation measures, unless they obtain or are made aware of information that would point to a risk that the relevant products do not comply with the EUDR.
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Micro or small primary operators source, by definition, from low-risk countries and are, therefore, never required to carry out a risk assessment or risk mitigation unless a risk of non-compliance is identified.
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The Guidance clarifies how to prove compliance with the relevant laws of the country of production (the legality criterion). As further discussed below, to support operators in meeting this criterion, the Commission will set up repositories of relevant legislation of countries of production and certifications schemes.
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Operators can decide, based on a first examination of available information – such as publicly available reports, indicators and classifications of countries and regions of production – whether in-depth information collection is needed. Operators can base the decision on the Commission repositories. If the initial examination indicates a negligible risk of non-compliance, operators should not be required to carry out in-depth data collection. In-depth evidence collection on compliance with relevant legislation of the country of production only should be prioritized for supply chains, production areas and countries of production where the initial information available to the operator indicates a higher risk of non-compliance.
Information System
The Commission is making targeted improvements to the Information System to enhance its processing capacity, data handling and operational resilience. The main functionalities and changes will include, among others:
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Enabling simplified declarations to be submitted, following the existing due diligence statement format and aligned with EUDR revisions;
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Registration of new roles created by the 2025 EUDR amendments;
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Voluntary grouping features for due diligence statement reference numbers; and
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A contingency plan for unplanned unavailability.
The Commission will take down the Information System while the first set of changes are made. It is expected to reopen in June. Additional functionalities and enhancements will be rolled out later in the summer.
The Commission plans to continue to refine the Information System and its documentation on an ongoing basis. This includes planned updates of user instructions, guidance on geolocation data handling and the description of error codes.
The Commission also indicated it is working with member states to include information from national databases in the Information System to support companies’ compliance.
Information Repositories
As indicated earlier in this post, the Commission will establish two repositories: one listing relevant legislation of countries of production and one of applicable certification schemes.
The repositories are intended to provide economic operators and competent authorities with information relevant for the due diligence process. The repositories will be hosted on dedicated websites.
The information in the repositories will be provided by third countries and certification scheme operators. The Commission will provide templates outlining the specific information to be provided.
The Commission plans to launch the repositories before December 30.
