This page provides a detailed overview of the EU Deforestation Regulation (EUDR), including its scope, timelines, due diligence requirements and recent amendments. It is intended for organisations and practitioners seeking a deeper understanding of how the regulation works in practice and how it continues to evolve. 

^{Jump to a specific section:}

• ^{What is the EUDR?}

• ^{Why the EUDR was introduced}

• ^{Who does the EUDR apply to?}

• ^{When does the EUDR apply?}

• ^{What happens to the EUTR?}

• ^{Commodities and products in scope}

• ^{Products outside the scope of the EUDR}

What is the EUDR?

The EU Deforestation Regulation aims to reduce the EU’s contribution to global deforestation and forest degradation by regulating the placing on the market and export of certain agricultural and forestry commodities. The regulation introduces mandatory due diligence requirements to ensure that covered products:

• are not linked to deforestation or forest degradation after 31 December 2020; and
• are produced in accordance with the laws of the country of production

In December 2025, the EU agreed to amend the EUDR. These amendments include a one-year postponement of the application date and adjusted obligations for certain downstream actors and small and micro primary operators.

Why the EUDR was introduced

The EUDR responds to evidence linking agricultural expansion and forest degradation to climate change and biodiversity loss.

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

Agriculture and forestry account for around 23% of anthropogenic greenhouse gas emissions, with agricultural production alone contributing approximately 12%. (IPCC)

Deforestation is responsible for around 11% of greenhouse gas emissions. (IPCC)

By addressing these drivers, the regulation seeks to reduce environmental impacts associated with EU consumption patterns. 

Who does the EUDR apply to?

The EUDR applies to operators, downstream operators and traders that place relevant commodities or derived products on the EU market or export them from the EU. Covered commodities include soy, cattle, oil palm, wood, cocoa, coffee and natural rubber. Organisations must be able to prove that these products do not originate from recently deforested land, do not contribute to forest degradation and are produced legally.

_{If you are unsure how the regulation applies to your organisation, our free self-assessment tool can help clarify roles and obligations.} 

_{>> Access our EUDR Scoping Tool}

When does the EUDR apply?

The regulation applies from 30 December 2026 for large and medium-sized organisations. An extended deadline of 30 June 2027 applies to operators that qualified as small or micro undertakings before 30 December 2024, subject to specific conditions. This extension:

• does not apply to downstream operators or traders
• does not apply to wood products previously covered by the EU Timber Regulation (EUTR).

What happens to the EUTR?

The EUDR will replace the EU Timber Regulation (EUTR) once it becomes applicable. However, the EUTR will continue to apply for a transitional period of three years for wood products that:

• were harvested before the EUDR entered into force (29 June 2023); and
• are placed on the EU market on or after the EUDR becomes applicable (30 December 2026).

Commodities and products in scope

The EUDR targets seven commodities identified by the EU based on consumption levels and deforestation risk: soy, cattle, oil palm, wood, cocoa, coffee and natural rubber.

For each commodity, the regulation specifies covered products through EU customs codes listed in Annex I. Products not listed in Annex I are generally outside the scope of the regulation.

^{Note: The “ex” prefix indicates that only part of the corresponding customs code is included in Annex I of the EUDR. A given code may cover a wider range of products, of which only certain products fall within the scope of the regulation.} 

Composite Products

For products made from more than one relevant commodity, only the component classified as the main commodity is subject to EUDR requirements.

For example, in a chocolate bar, only the cocoa-based ingredients fall within the scope.

Products outside the scope of the EUDR

EU customs code not listed in Annex 1

Any EU customs code (CN codes) not listed in Annex 1 of the regulation is considered outside the scope of the EUDR.

Products at the end of their lifecycle

The EUDR does not apply to products made entirely from material that has reached the end of its lifecycle and would otherwise be discarded as waste, except in cases where the material is a by-product of a manufacturing process that involved material not classified as waste (as defined in Article 3, point 1 of Directive 2008/98/EC).

Products at the end of their lifecycle

The EUDR does not apply to products made entirely from material that has reached the end of its lifecycle and would otherwise be discarded as waste. An exception applies where the material is a by-product of a manufacturing process that involved material not classified as waste (as defined in Article 3, point 1 of Directive 2008/98/EC).

Packaging

Annex I of the EUDR, specifies that:

• due diligence requirements apply to any wood/paper packaging falling under an Annex I customs code, when placed on the market or exported as a product in its own right; and
• packaging falling under CN code 4415 is exempt when used solely 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 is outside scope, regardless of the CN code under which it falls, including paper and cardboard packaging (e.g., CN 4819).  
• User Manuals accompanying shipments are not relevant products unless purchased independently.
• Selling or renting used packaging material (such as second-hand pallets) is not subject to the EUDR.
• Empty used packaging already used for this purpose and traded within closed-loop systems is outside the scope.
• Where used packaging is repaired and sold, only new relevant materials used in the repair are subject to due diligence and require a new DDS.

^{Disclaimer
The information and guidance provided on this webpage are 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, or reliance on, the information provided,  nor for any loss arising from such reliance. Responsibility for compliance with the EUDR or any other applicable legislation remains solely with the entity subject to legal obligations.}