All for One EUDR

The purpose of Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 on the making available on the Union market and exports from the Union of certain goods and products related to deforestation and forest degradation and repealing Regulation (EU) No. 995/2010 is to ensure that products placed on the market and made available on the Union market, as well as exported from the Union, do not contribute to deforestation or forest degradation worldwide.

On December 23, 2025, an amendment to the regulation was published in the Official Journal of the European Union, which aims to reduce the burden on the EUDR information system and ease the administrative burden on operators, while maintaining the environmental integrity of the regulation and its primary goal of combating global deforestation.

The changes include deferring the EUDR regulation for one year, i.e.:

• Through December 30, 2026. for large and medium-sized entities (and all entities covered by the EUDR regulation),
• Through June 30, 2027. For micro and small entities.

The regulation covers goods or products listed in Annex I to the regulation, i.e.:

• Cattle and related products – live cattle; meat of cattle; edible offal of cattle; edible livers of cattle, other meat, offal, blood of cattle, processed or preserved; raw hides and skins of cattle; tanned or “crust” hides and skins of cattle; leather further processed after tanning or conditioning,
• Cocoa and related products – cocoa beans; cocoa shells; cocoa paste; cocoa butter, fat and oil; cocoa powder not containing added sugar or other sweetener, chocolate and other food preparations containing cocoa,
• Coffee and related products – coffee, whether roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion,
• Oil palm and related products-e.g., palm nuts; palm oil; palm nut cake and other palm nut residues; glycerin of 95% purity or higher; palmitic acid; oleic acid, industrial; industrial monocarboxylic fatty acids; industrial fatty alcohols,
• Rubber and related products – e.g., rubber compounds; thread and cord; belts or tapes; tires; inner tubes; articles of clothing; ebonite;
• Soybeans and related products-e.g., soybean seeds; soybean flour and meal; soybean oil; oilcakes and other solid residues,
• Wood and related wood products – e.g., firewood; charcoal; raw wood; furniture, carpentry products, particleboard and fiberboard, plywood.

• Entity (operator) – a natural or legal person who, in the course of commercial activities, first places the relevant products on the EU market or exports them, excluding downstream entities.
• Trader – any person in the supply chain other than an entity or downstream entity that makes (sells) the relevant products on the market in the course of commercial activities.
• Downstream operator – a natural or legal person who, in the course of commercial activities, markets or exports the relevant products manufactured with the relevant products, all of which are covered by the due diligence statement or simplified declaration.
• Micro primary entity or small primary entity – an entity that is an individual or a micro or small enterprise that is located in a country classified as a low-risk country and that, as part of its commercial activities, markets or exports the relevant products that the entity itself has grown, harvested, obtained or raised on the relevant plots of land or, with respect to cattle, in facilities located in the country.
• Competent authorities – carry out inspections and other activities provided for in the regulation.

Companies covered by the EUDR regulation must:

• Establish and maintain due diligence systems for each product covered by the EUDR.
• Prove that the product:
  – does not come from deforested areas after December 31, 2020,
  – was produced in accordance with the laws of the country of origin.

• Collect and store data, including but not limited to: geolocation of plots, supplier information, compliance documents.
• Submit a due diligence statement (DDS, Due Diligence Statement) in the EU information system.
• Be ready for inspections and audits.