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EUDR: what the EU Deforestation Regulation requires from importers

Updated on 19 July 2026

The EU Deforestation Regulation (EUDR, Regulation (EU) 2023/1115) prohibits placing certain commodities on the EU market unless they are deforestation-free, produced legally, and covered by a due diligence statement. After a second postponement, the main obligations apply from 30 December 2026 for large and medium companies and from 30 June 2027 for micro and small enterprises.

Whether a product is in scope is determined by its customs tariff number: Annex I of the regulation lists the covered goods by CN code. This guide explains scope, obligations, deadlines, and how to prepare a product list.

Which commodities and products does the EUDR cover?

The EUDR covers seven commodities and a wide range of derived products, from raw materials to finished goods:

  • Cattle, including beef and leather
  • Cocoa, including chocolate
  • Coffee
  • Oil palm, including palm oil derivatives
  • Rubber, including tyres
  • Soya
  • Wood, including furniture, paper, and pulp; certain printed products such as books were excluded by the 2025 simplification

What are the core obligations?

Companies placing in-scope products on the EU market or exporting them must operate a due diligence system with three elements:

  • Information collection: supply chain data down to the plot of land where the commodity was produced, including geolocation coordinates
  • Risk assessment: verifying that the goods are deforestation-free (no deforestation after 31 December 2020) and legally produced
  • Risk mitigation and a due diligence statement (DDS) submitted in the EU information system before placing goods on the market

Deadlines and the 2025 simplification

After the second postponement (Regulation (EU) 2025/2650), the timeline is:

  • 30 December 2026: obligations apply for large and medium companies
  • 30 June 2027: obligations apply for micro and small enterprises and natural persons
  • Micro and small operators placing products on the market for the first time submit a one-time simplified declaration instead of continuous statements
  • Low-risk countries benefit from simplified due diligence; the Commission reviews further simplification with a report due by 30 April 2026

Why classification decides EUDR exposure

EUDR scope is defined by CN codes in Annex I. A product list can only be screened for EUDR relevance once every item has a reliable customs tariff number: a wooden component classified incorrectly can hide an EUDR obligation, and an overly cautious classification creates due diligence work where none is required.

Zolltarif-Finder flags EUDR-relevant codes automatically during classification, next to CBAM, anti-dumping, and the other compliance regimes. The result is an exposure overview per item, with the classification reasoning documented for audits.

Frequently asked questions

From when does the EUDR apply?

The main obligations apply from 30 December 2026 for large and medium companies and from 30 June 2027 for micro and small enterprises. The regulation entered into force in June 2023, but application was postponed twice.

How do I know whether my products are in scope?

Check the customs tariff numbers of your products against Annex I of the regulation. Scope is defined by CN code and commodity; correct classification of the product list is therefore the first step of any EUDR assessment.

What is a due diligence statement (DDS)?

An electronic declaration in the EU information system confirming that due diligence was carried out and that the products are deforestation-free and legally produced. It must be submitted before in-scope goods are placed on the EU market or exported.

What does deforestation-free mean under the EUDR?

The products were produced on land that has not been subject to deforestation after 31 December 2020, and wood products come from harvesting that did not cause forest degradation after that date.

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