What you need to know
- The EUDR entered into force in June 2023 to curtail the European Union’s effect on deforestation and forest degradation. It has been revised twice since then.
- Various simplification measures have been introduced, the impact of which were assessed by the Commission in a report published on 4 May 2026.
- The Regulation required a simplification review to be carried out, which was published in the Commission’s report.
- The simplification measures provided in the report are estimated to reduce annual compliance costs for companies by 75%.
Introduction
The EUDR was enacted in an effort to reduce the European Union’s impact on deforestation. This was particularly important as the EU is a producer and consumer of products associated with deforestation. The objective of the EUDR is to protect forests and related ecosystems and species. Seven commodities are within the EUDR’s scope as they contribute significantly to deforestation caused by agricultural activities. Operators or traders placing these commodities on the EU market for the first time or exporting them have an obligation to show that they were not obtained from land that has been deforested. Under Article 34(1a) of the EUDR, the Commission was required to conduct a simplification review and produce a report with its findings.
See our article giving an overview of the EUDR
Regulation and review
The seven commodities within the EUDR’s scope are:
- Cattle
- Cocoa
- Soy
- Coffee
- Palm oil
- Wood, and
- Rubber
The EUDR has been revised twice since its adoption and numerous measures have been taken by the Commission to aid implementation. These steps were taken on consideration of evidence from stakeholders and Member States.
Simplification measures
As a result of feedback from stakeholders, the Commission devised a number of measures for the EUDR. The recent report details these measures and their impact.
One measure was the Commission’s update to the Guidance Documents and Frequently Asked Questions related to the EUDR. This clarified downstream operators’ obligations and aided actors in considering whether they are a downstream operator or not. A revised EUDR, in December 2025, altered due diligence requirements. Now, only the first operator must produce a due diligence statement when placing products on the EU market or exporting from it.
The Information System created under the EUDR is in the process of being updated to mirror the revised EUDR and cope with a greater volume and types of transactions due to the revised EUDR. The central developments include:
- Permitting simplified declarations to be submitted
- The registration of new roles, and
- The introduction of a voluntary grouping feature which arose from requests from the business sector
Lastly, the Commission set out new trade facilitation tools. This included the introduction of a repository of legislation and a repository of certification schemes applicable to commodities subject to the EUDR. These repositories will provide access to information necessary for the due diligence process.
Draft Delegated Act
In addition to this report, the Commission produced a draft Delegated Act which included changes to the product scope of the EUDR noted in Annex I. Annex I included relevant products that must comply with EUDR obligations when exported from or placed on the EU market. The draft proposes horizontal exemptions to focus on products related to deforestation. Examples of exemptions include single-use packing materials and packing containers, and second-hand products. Additionally, the draft Delegated Act provides for the removal of retreaded tyres, cattle skins and hides from the EUDR scope.
The draft Delegated Act is published for four-week public feedback.
Legislative amendments
The report also detailed various amendments that have been made to the EUDR since it entered into force. For example, in December 2025, a revised EUDR was adopted which extended the period before the entry into application of the EUDR.
Conclusion
The EUDR will enter into application on 30 December 2026 for all companies with the exception of most micro or small operators. For these companies, the EUDR will enter into application on 30 June 2027. However, for micro or small operators in the timber sector, the entry into application is 30 December 2026.
Overall, the Commission estimated that the simplification measures detailed in this recent report will reduce yearly compliance costs for companies by 75%. The report noted how this reduction will be important for micro or small primary producers, actors in downstream supply chains and companies which source from low-risk countries.
For more information and expert guidance, please reach out to a member of our Planning & Environment team.
