With the regulation on deforestation-free products (EUDR) the EU aims to counteract the global loss of forest areas. The EU has compiled all the relevant information on the following website: Implementing the EU Deforestation Regulation.
- Please note that a recent proposal from the European Commission includes a one-year postponement and further simplifications: See the press release.
What changes are happening?
From the end of December 2026, relevant raw materials, finished and semi-finished products may only be placed on the EU market, made available on the EU market, or exported from the EU if:
- they have been obtained without causing deforestation,
- the relevant legislation of the producing country has been complied with, and
- a due diligence statement in accordance with Annex II of the deforestation regulation has been submitted, proving the above.
The products concerned are considered deforestation-free if they do not originate from an area deforested after 31 December 2020 or have not caused damage to forests.
Annex I to Regulation (EU) 2023/1115 contains a list of all raw materials, and their products, which are affected by the regulation.
Evidence of due diligence declarations
The necessary due diligence obligations also extend to companies in the downstream supply chain. For example, if they do not import or manufacture the listed goods themselves, but process or trade in them. To assess the extent to which you must comply with due diligence obligations, check whether you are, for example, a trader, manufacturer, importer or exporter of the goods concerned.
All information that must be included in a due diligence statement can be found in Annex II of the regulation. In April 2026, the EU Commission published an updated FAQ on this: Implementation of EU Deforestation.
When does the regulation apply?
The regulations are expected to apply:
- From 30 December 2026 for large and medium-sized enterprises
- From 30 June 2027 for micro and small enterprises
The national authorities of the EU Member States may provide further information on this subject: Designated competent authorities.
AEB applications
The TARIC measures are currently not available. Export and Import Filing: ATLAS and Customs Management will include the codes as soon as they are made available by the national customs administrations. EUDR relevant codes can be transferred from your ERP system, or via the file interface in Export Filing: ATLAS.
- Product Classification can support with identifying which materials are affected by EUDR. Please use our contact form to request information on Product Classification.
When using the Add-on for SAP, a BAdI will need to be adjusted by your SAP administrator. AEB can provide support for this, but it would be chargeable.
You can enter the codes manually in ASSIST4 as part of your master data maintenance, which can then be used in customs declarations.
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