Skip to main content
system_breadcrumb_block
system_main_block

EU Deforestation Regulation (EUDR)

quicktabs_block:service_certificate_lists

Jump to a specific section:

What is the EUDR?

On 29 June 2023, a new law came into force in the European Union, to prevent companies from placing commodities linked with deforestation and forest degradation, onto the EU market, or exporting them from the EU.

This law arose in response to the fact that deforestation for agriculture, and forest degradation are contributing to climate change, biodiversity loss, and other urgent environmental challenges:

Between 1990 and 2020, 420 million hectares of forest were lost due to deforestation (FAO). 

 

Notably, 23% of anthropogenic greenhouse gas emissions stem from activities like agriculture and forestry, while 12% originate from agricultural production, including livestock and fertilisers (IPCC). 

 

Deforestation alone accounts for approximately 11% of greenhouse gas emissions (IPCC).

 

Enter the EU Deforestation Regulation: this game-changing regulation strives to reduce the EU's impact on the loss of global forests, lower greenhouse gas emissions, and protect biodiversity by promoting deforestation-free products.  

Is the EUDR applicable to me?

The EUDR applies to Operators or Traders who buy and sell relevant commodities (or products containing or made from them) - including soy, beef, oil palm, wood, cocoa, coffee and natural rubber. You must be able to prove that these products do not originate from recently deforested land or contribute to forest degradation.

Operators and large Traders have a legal responsibility to demonstrate that these products do not originate from recently deforested land, nor contribute to forest degradation (in the case products derived from or containing, wood).

Unsure if the EUDR applies to your company? Use our self-assessment tool, now available in English, French, German and Spanish (more languages coming soon!), to help you determine your obligations under the regulation. As part of our commitment to continuous improvement, we have refined and built upon the initial version to bring you version 2.0 of our self-assessment tool.

>> Access our EUDR scoping tool V2.0

When do I need to be ready?

Most companies must be in compliance with their obligations under the regulation as of 30 December 2024 (date of application). However, some companies will qualify for an extended compliance deadline of 30 June 2025. This extension applies as follows:

Operators that were established as small or micro-undertakings (as defined by the regulation) before 30 December 2020 are eligible for the extension.This extension applies to all relevant products listed in Annex I of the EUDR, except those wood products already covered by the EUTR. In other words, there is no exemption in relation to products currently subject to compliance with the EUTR.
 

The EU Timber Regulation (EUTR) will be replaced by the EUDR once it comes into force on 30 December 2024. However, the EUTR will still apply for three years for wood products that meet these conditions:

  • The trees were harvested before the EUDR came into force (29 June 2023), and
  • The wood product is placed on the EU market on or after the EUDR becomes applicable (30 December 2024).

Which commodities are in the EUDR's scope?

Soy
Cattle
Palm oil
Wood
Cocoa
Coffee
Rubber

The EUDR targets seven vital commodities, considered by the EU to be important in relation the region’s consumption volumes and to deforestation risk: soy, cattle, oil palm, wood, cocoa, coffee and natural rubber.

Which products are covered by the EUDR?

Within each relevant commodity, the regulation defines which products are in scope, according to a list of EU customs codes. Annex I lists the product customs codes for each relevant commodity.

By default, this means that any product or commodity placed on the EU market, or exported from the EU, under a Customs Code not listed in Annex I, can be considered exempt from the regulation.

Within Annex 1 of the regulation, the EU customs codes for relevant products are listed for commodity:

 

Cattle

  • Live cattle (0102 21, 0102 29)
  • Meat of cattle, fresh or chilled (ex 0201)
  • Meat of cattle, frozen (ex 0202)
  • Edible offal of cattle, fresh or chilled (ex 0206 10)
  • Edible cattle livers, frozen (ex 0206 22)
  • Edible cattle offal (excluding tongues and livers), frozen (ex 0206 299
  • Other prepared or preserved meat, meat offal, blood, of cattle (ex 1602 50)
  • Raw hides and skins of cattle (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split (ex 4101)
  • Tanned or crust hides and skins of cattle, without hair on, whether or not split, but not further prepared (ex 4104)
  • Leather of cattle, further prepared after tanning or crusting, including parchment-dressed leather, without hair on, whether or not split, other than leather of heading 4114 (ex 4107)

 

Cocoa

  • Cocoa beans, whole or broken, raw or roasted (1801)
  • Cocoa shells, husks, skins and other cocoa waste (1802)
  • Cocoa paste, whether or not defatted (1803)
  • Cocoa butter, fat and oil (1804)
  • Cocoa powder, not containing added sugar or other sweetening matter (1805)
  • Chocolate and other food preparations containing cocoa (1806)

 

Coffee

  • Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion (0901)

 

Oil Palm

  • Palm nuts and kernels (1207 10)
  • Palm oil and its fractions, whether or not refined, but not chemically modified (1511)
  • Crude palm kernel and babassu oil and fractions thereof, whether or not refined, but not chemically modified (1513 21)
  • Palm kernel and babassu oil and their fractions, whether or not refined, but not chemically modified (excluding crude oil) (1513 29)
  • Oilcake and other solid residues of palm nuts or kernels, whether or not ground or in the form of pellets, resulting from the extraction of palm nut or kernel fats or oils (2306 60)
  • Glycerol, with a purity of 95 % or more (calculated on the weight of the dry product) (ex 2905 45)
  • Palmitic acid, stearic acid, their salts and esters (2915 70)
  • Saturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives (excluding formic acid, acetic acid, mono-, di- or trichloroacetic acids, propionic acid, butanoic acids, pentanoic acids, palmitic acid, stearic acid, their salts and esters, and acetic anhydride) (2915 90)
  • Stearic acid, industrial (3823 11)
  • Oleic acid, industrial (3823 12)
  • Industrial monocarboxylic fatty acids; acid oils from refining (excluding stearic acid, oleic acid and tall oil fatty acids) (3823 19)
  • Industrial fatty alcohols (3823 70)

 

Rubber

  • Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip (4001)
  • Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip (ex 4005)
  • Unvulcanised rubber in other forms (e.g. rods, tubes and profile shapes) and articles (e.g. discs and rings) (ex 4006)
  • Vulcanised rubber thread and cord (ex 4007)
  • Plates, sheets, strips, rods and profile shapes, of vulcanised rubber other than hard rubber (ex 4008)
  • Conveyer or transmission belts or belting, of vulcanised rubber (ex 4010)
  • New pneumatic tyres, of rubber (ex 4011)
  • Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber (ex 4012)
  • Inner tubes, of rubber (ex 4013)
  • Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber (ex 4015)
  • Other articles of vulcanised rubber other than hard rubber, not elsewhere specified in chapter 40 (ex 4016)
  • Hard rubber (e.g. ebonite) in all forms including waste and scrap; articles of hard rubber (ex 4017)

 

Soya

  • Soya beans, whether or not broken (1201)
  • Soya bean flour and meal (1208 10)
  • Soya-bean oil and its fractions, whether or not refined, but not chemically modified (1507)
  • Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil (2304)

 

Wood

  • Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms (4401)
  • Wood charcoal (including shell or nut charcoal), whether or not agglomerated (4402)
  • Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (4403)
  • Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like (4404)
  • Wood wool; wood flour (4405)
  • Railway or tramway sleepers (cross-ties) of wood (4406)
  • Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm (4407)
  • Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm (4408)
  • Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed (4409)
  • Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances (4410)
  • Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances (4411)
  • Plywood, veneered panels and similar laminated wood (4412)
  • Densified wood, in blocks, plates, strips or profile shapes (4413)
  • Wooden frames for paintings, photographs, mirrors or similar objects (4414)
  • Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood (not including packing material used exclusively as packing material to support, protect or carry another product placed on the market) (4415)
  • Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves (4416)
  • Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood (4417)
  • Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes (4418)
  • Tableware and kitchenware, of wood (4419)
  • Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 (4420)
  • Other articles of wood (4421)
  • Pulp and paper of Chapters 47 and 48 of the Combined Nomenclature, with the exception of bamboo-based and recovered (waste and scrap) products
  • Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans, of paper 8 (ex 49)
  • Seats (other than those of heading 9402 ), whether or not convertible into beds, and parts thereof, of wood (ex 9401)   
    Wooden furniture, and parts thereof (9403 30 , 9403 40 , 9403 50 , 9403 60 and 9403 91)
  • Prefabricated buildings of wood (9406 10)
Note: The “ex” prefix indicates that the corresponding product included within Annex I of the EUDR is only part of the entire HS code. A particular customs code may cover a range of products beyond the product referred to in the Annex of the EUDR. However, the prefix "ex" indicates that only a proportion of those products are included.

Are any products exempted from the EUDR?

EU customs code not listed in Annex 1

Any EU customs code not listed in Annex 1 of the regulation, means that the associated products are considered exempt from the regulation.

Products at the end of their lifecycle (or the material in a product which can be described as such)

Except for by-products of a manufacturing process, where that process involved material not classified as waste (as defined in Article 3, point 1 of EU Directive 2008/98/EC), the EUDR does not apply to products produced entirely from material that has completed its lifecycle and would otherwise have been discarded as waste.

Packaging

Annex I of the EUDR, describes the following:

  • Due diligence requirements apply to any wood/paper packaging falling under an Annex I customs code, which is placed on the market or exported as a product in its own right.
  • However, packaging falling under CN code 4415 is exempted from the regulation’s requirements when serving as packing material to support, protect or carry another product placed on the market.
 

The EUDR FAQ provides an update on packaging:

  • Packaging material used to support, protect or carry another product placed on the market is not relevant within the meaning of Annex I of the Regulation, regardless of the CN code under which it falls. Thus, the exemption for packaging includes paper and card packing (e.g., those falling under CN 4819).  
  • User Manuals accompanying shipments are not relevant products, unless purchased independently.

 

Disclaimer
The information and guidance presented in this webpage are provided for informational purposes only and do not constitute legal, financial, or professional advice. Preferred by Nature makes no representations or warranties, express or implied, regarding the accuracy, completeness, or suitability of the information contained herein. Preferred by Nature is not liable for the use of guidance contained in this website, nor for any reliance placed on this website or any financial or other loss caused because of reliance on information contained herein.

Any interpretation of the content of this website, or resulting action taken, is at the sole discretion of the reader, in relation to the European Deforestation Regulation or any other legal statute. The entity subject to legal obligations retains full discretion and accountability for compliance with requirements under the law. 

Jump to a specific section:

Deforestation vs forest degradation 

The Regulation sets clear boundaries for relevant products entering or leaving the EU market. In short, they must be deforestation-free and produced in compliance with the legislation of the country of production.

"Deforestation-free" means no room for products containing, being fed with, or made using commodities from land deforested after 31 December 2020. ‘Deforestation’ is described as the conversion of forest to agricultural use, whether human-induced or not.

For products derived from or containing wood, there is an additional requirement: the wood must have been harvested from the forest without causing forest-degradation after 31 December 2020.

Relying on FAO definitions, the EUDR’s definition of ‘forest degradation’ refers to structural changes to forest cover, taking the form of the conversion of primary forests or naturally regenerating forests into plantation forests or into other wooded land, or the conversion of primary forests into planted forests.

The requirement for compliance of production with relevant legislation of the country of production is defined in terms of 8 categories of legislation, listed below:

  • land use rights
  • environmental protection 
  • forest-related regulations including forest management and biodiversity conservation, where directly related to wood harvesting,
  • third parties’ rights, 
  • labour rights, 
  • human rights protected under international law, 
  • the principle of free, prior and informed consent, including as set out in the United Nations Declaration on the Rights of Indigenous Peoples, 
  • tax, anti-corruption, trade and customs regulations

Due diligence requirements

If you are placing relevant commodities or products onto the EU market, or exporting them from the EU, you are considered an Operator. You must implement a due diligence system, the details of which are prescribed in the regulation. This means implementing procedures and measures to ensure that your products come from sources that are deforestation-free or comply with the country's laws.

Operators need to gather supply chain information, assess risks of non-compliant supply chains, and take necessary actions to mitigate any identified risks of sourcing non-compliant commodities or products.

Risks must be mitigated, and products deemed to be negligible risk in relation to their deforestation-free or legal compliance before placing them on the EU market or exporting them from the EU. Operators must also publicly report their due diligence efforts each year.

Country Benchmarks and simplified due diligence requirements

The European Commission will establish a centralised database of country risk assessments ('country benchmarks' as per the regulation) to streamline due diligence and enforcement. Countries will be categorised as low, standard, or high risk based on their association with deforestation.

Operators sourcing from 'low-risk' countries will be able to enjoy a more simplified due diligence process, but they still need to carefully assess their supply chains for potential risks of mixing with products which are not in conformance with the regulation.

Enforcement efforts will be tailored to match the risk levels also, with increased monitoring by Competent Authorities for high-risk countries and a lighter approach for low-risk ones.

Using certification schemes to meet due diligence requirements

The EUDR recognises that certification or other third party verified schemes represent best practice in the forestry and agricultural sectors. It considers that they have a place - and can be used - in risk assessment or mitigation processes.

However, the regulation is also clear that they should not substitute the operator’s responsibility regarding due diligence. Certification schemes need to be evaluated to assess their coverage, credibility and ability to provide assurance of mitigated risks.

Different requirements for different EU actors

Depending on the size of your business and the nature of your operations, your responsibilities may differ from Operators which are importers or exporters as described above:

 

Categories of undertakings: must not exceed the limits of at least two of the three following criteria (large undertakings must exceed the limits of at least two):

Micro-undertakings

  • balance sheet total: EUR 350 000; 
  • net turnover: EUR 700 000; 
  • average number of employees during the financial year: 10. 

Small undertakings

  • balance sheet total: EUR 4 000 000 
  • net turnover: EUR 8 000 000; 
  • average number of employees during the financial year: 50. 

Medium-sized undertakings

  • balance sheet total: EUR 20 000 000; 
  • net turnover: EUR 40 000 000; 
  • average number of employees during the financial year: 250. 

Large undertakings

  • balance sheet total: EUR 20 000 000; 
  • net turnover: EUR 40 000 000; 
  • average number of employees during the financial year: 250.
 

Unsure if the EUDR applies to your company? Use our self-assessment tool, now available in English, French, German and Spanish (more languages coming soon!), to help you determine your obligations under the regulation. As part of our commitment to continuous improvement, we have refined and built upon the initial version to bring you version 2.0 of our self-assessment tool.

>> Access our EUDR scoping tool V2.0

Tracing your products and supply chains

Operators and Non-SME Traders need to gather detailed information and data to be able to demonstrate that their products are deforestation-free and produced in accordance with the legislation of the country of production.

That means knowing exactly where your commodities or products come from – including the geolocation coordinates of all plots of land where they were produced, or harvested in the case of wood and raised in the case of cattle.

For smaller plots, a single latitudinal and longitudinal point will be sufficient. But for plots over 4ha in size, you will need sufficient latitudinal and longitudinal points to describe each plot's perimeter.

A comprehensive central Information System is being developed by the European Commission to efficiently manage Operators' due diligence statements and customs clearance applications, ensuring transparency and ease of compliance.

Disclaimer
The information and guidance presented in this webpage are provided for informational purposes only and do not constitute legal, financial, or professional advice. Preferred by Nature makes no representations or warranties, express or implied, regarding the accuracy, completeness, or suitability of the information contained herein. Preferred by Nature is not liable for the use of guidance contained in this website, nor for any reliance placed on this website or any financial or other loss caused because of reliance on information contained herein.

Any interpretation of the content of this website, or resulting action taken, is at the sole discretion of the reader, in relation to the European Deforestation Regulation or any other legal statute. The entity subject to legal obligations retains full discretion and accountability for compliance with requirements under the law. 

Documents

Guideline

Frequently Asked Questions (FAQs) - Geospatial Data Sharing Protocol
EUDR
Frequently Asked Questions (FAQs) - Geospatial Data Sharing Protocol
Author:

This document outlines all the frequently asked questions related to the Geospa...

This document outlines all the frequently asked questions related to the Geospa...

Cover page
Geospatial Data Sharing Protocol For deforestation-free commodity value chains
Author:

The Protocol is intended to be a voluntary standard for providing a uniform mea...

The Protocol is intended to be a voluntary standard for providing a uniform mea...

16 项行动以符合《欧盟零毁林法案》
Preferred by Nature Certification EUDR alignment EUDR
16 actions to conform with the EU Deforestation Regulation
Author:

This document outlines actions that farmers and foresters can take to conform w...

This document outlines actions that farmers and foresters can take to conform w...

Report

Consultation comments - Geospatial Data Sharing Protocol
EUDR
Consultation comments - Geospatial Data Sharing Protocol
Author:

The Geospatial Data Sharing (GDS) Protocol's first version was developed in mid...

The Geospatial Data Sharing (GDS) Protocol's first version was developed in mid...

Template

Guidelines for EUDR Due Diligence System preparation
EUDR
Guidelines for EUDR Due Diligence System preparation
Author:

This document provides clear instructions and practical steps for preparing Due...

This document provides clear instructions and practical steps for preparing Due...

Info sheet

EUDR service infosheet
EUDR Preferred by Nature Certification EUDR alignment
EUDR Service Info Sheet
Author:

The EU Deforestation Regulation (EUDR) prohibits products and commodities linke...

The EU Deforestation Regulation (EUDR) prohibits products and commodities linke...

Standard

PBN-13-EUDR-indicators-V1.4-images-1.jpg
Preferred by Nature Certification EUDR alignment EUDR
Preferred by Nature Certification - EU Deforestation Regulation aligned Indicators
Author:

To address these requirements, for agricultural commodities and wood products r...

To address these requirements, for agricultural commodities and wood products r...

Sustainability Framework System Requirements V1.4
Preferred by Nature Certification EUDR
Preferred by Nature Certification - System Requirements V1.4
Author:

This document is relevant to all organisations seeking Preferred by Nature Cert...

This document is relevant to all organisations seeking Preferred by Nature Cert...

PBN-03-DDS-requirements-V1.4-images-1.jpg
Preferred by Nature Certification Due Diligence System certification EUDR
Preferred by Nature Certification - Due Diligence System Requirements
Author:

This Standard sets out requirements for organisations that want to demonstrate ...

This Standard sets out requirements for organisations that want to demonstrate ...

Get in contact with us

Our experts are ready to support you on your sustainability journey.

humming bird