EUDR 2026: What the EU Deforestation Regulation Requires from 30 December
In brief
- The EU Deforestation Regulation (EUDR) applies from 30 December 2026 to large and medium companies, and to micro and small companies in the timber sector. Other micro and small companies follow on 30 June 2027.
- It covers cattle, cocoa, coffee, oil palm, rubber, soya and wood, and many products made from them, such as chocolate, leather, furniture, paper and tyres.
- Before placing these products on the EU market or exporting them, a company must show they are deforestation-free (no deforestation after 31 December 2020) and legal, and submit a due diligence statement.
- The Commission’s May 2026 simplification review confirmed there will be no further delay.
The EUDR has been delayed twice, and many businesses stopped preparing. The Commission has now said the December 2026 date stands. If you sell coffee, chocolate, leather, rubber, furniture or paper products into the EU, here is what you need in place.
Which products are covered?
| Commodity | Example products |
|---|---|
| Cattle | Beef, leather |
| Cocoa | Cocoa beans, butter, powder, chocolate |
| Coffee | Green and roasted coffee |
| Oil palm | Palm oil and some derivatives |
| Rubber | Natural rubber, tyres, some rubber goods |
| Soya | Soya beans, meal, oil |
| Wood | Timber, furniture, paper, pulp, printed books, charcoal |
Coverage follows the customs codes in the regulation’s annex. Packaging used only to protect a product is generally not covered, but packaging sold as a product is.
What must be shown
| Condition | What it means in practice |
|---|---|
| Deforestation-free | The commodity was produced on land not deforested after 31 December 2020 (and, for wood, harvested without forest degradation) |
| Legal | Produced under the laws of the country of production, including land use, labour and tax rules |
| Due diligence statement | Information collected (including the geolocation of the plots of land), risk assessed and reduced, and a statement submitted to the EU information system |
Geolocation is the hardest part for most supply chains: the coordinates of the plots where the commodity was grown. For wood products and processed foods, it means going back through several suppliers.
Who does what after the simplification
The 2025 amendment, Regulation (EU) 2025/2650, reduced the work for companies further down the chain. In most cases the main due diligence duty sits with the business that first places the product on the EU market, while later traders and downstream operators keep records of the reference numbers they receive. Micro and small primary producers in low-risk countries have a simpler declaration. The details depend on your role, so check the Commission’s guidance for each product.
If you are outside the EU
UK and other non-EU exporters are not directly bound, but the EU importer is, and will ask you for geolocation data and evidence of legality. A supplier who can provide it easily becomes the preferred supplier. Start by mapping which of your products fall under the annex codes, and which of your own suppliers can provide plot-level data.
Frequently asked questions
When does the EUDR apply?
From 30 December 2026 for large and medium companies and micro and small companies in the timber sector; from 30 June 2027 for other micro and small companies.
Will the EUDR be delayed again?
The Commission’s simplification package of 4 May 2026 confirmed there will be no postponement of the December 2026 date.
What is the EUDR cut-off date?
Products must not come from land deforested after 31 December 2020.
Does the EUDR apply to UK companies?
It applies to products placed on the EU market or exported from it. UK exporters are asked by their EU customers for the data needed.
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