Deforestation regulation (EUDR) and AEB applications

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: Implementation of the EU Deforestation Regulation.

What changes are happening?

From the end of December 2025, 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.

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. Note that the statement itself does not equal due diligence. Due diligence means that you have investigated in detail the origin of your goods. The EU Commission has published a guide explaining how to create due diligence statements which can be found via this link: The Information System of the Deforestation Regulation.

When are the changes happening?

The regulation applies:

• From 30 December 2025 for large and medium-sized enterprises
• From 30 June 2026 for micro and small enterprises

The national authorities of the EU Member States may provide further information on this subject: Designated competent authorities.

Codes for TARIC measures

In import and export declarations, the following TARIC measures must be checked and the corresponding document codes entered.

• 776: Import control on deforestation and forest degradation
• 777: Export control on deforestation and forest degradation

Document codes:

For further information, please refer to the explanatory document that the European Commission has published: TARIC data created for Regulation (EU) 2023/1115 on deforestation and forest degradation.

AEB applications

Export and Import Filing: ATLAS and Customs Management will contain the codes as soon as the national customs administrations make them available. EUDR relevant codes can be transferred from your ERP system, or via file interface in Export Filing: ATLAS in the usual way.

• 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.