EUDR Update

The EU Deforestation Regulation (EU) 2023/1115 (EUDR) was postponed again by a year in December, shortly before it was due to apply, and has undergone extensive changes. You can find an overview of the changes in our last blog post on the Regulation (available: here).

With this blog post, we aim to provide you with an initial overview of what to expect in 2026 with regard to the EUDR. Whilst developments surrounding the regulation in 2025 were largely characterised by a last-minute amendment process and legal uncertainty, a clear picture is slowly emerging: 2026 finally seems to be the year of EUDR implementation!

What are the next key dates regarding the EUDR?

In light of the postponement of the EUDR, the following dates are of particular importance:

30 April 2026: The Commission’s ‘Simplification Review’

The Commission is required to examine measures to simplify the EUDR (the so-called simplification review). It must present the results of the review in a report by 30 April 2026. The report should, where appropriate, be accompanied by a further legislative proposal to amend the Regulation (Article 34(1a) EUDR).

30 December 2026: Date of application of the EUDR

From 30 December 2026, the EUDR will apply to market participants that are medium-sized and large enterprises. It will also apply to small and micro-enterprises that deal in products as listed in Annex I to the EU Timber Regulation (EU) No 995/2010 (EUTR) (Article 38(2), (3) EUDR).

30 June 2027: Date of applicability for small and micro-enterprises

From 30 June 2027, the EUDR will apply to small and micro-sized enterprises. Enterprises trading in products as defined in Annex I to the EU Timber Regulation are exempt from this later date of application (Article 38(3) of the EUDR).

What changes can be expected as a result of the ‘Simplification Review’?

It is not yet entirely clear what simplification measures the Commission will propose in the simplification report. However, it appears that it will not be presenting a new legislative proposal for a further amendment to the main body of the Regulation. This does not, however, mean that there will be no legislative changes. Minor amendments to Annex I of the EUDR, the implementing Regulation for the EUDR information system and an update to guidance materials are currently under discussion. This assessment can at least be inferred from the following:

In January, the Commission called for submissions on how the EUDR could be simplified. However, it asked that proposals be limited primarily to the guidance materials. This makes it clear that the Commission intends to focus on the guidance materials for the EUDR when simplifying the regulation. The Commission recently published an updated infographic on the implementation of the EUDR in the supply chain (available: here).

The German position on the simplification review also does not call for any amendment to the Regulation. It is limited to the requirement that the interpretative materials, the implementing Regulation on the EUDR information system and Annex I to the EUDR be amended. The following demands are worth highlighting:

• Relieving the burden on primary producers (particularly foresters and farmers) by introducing collective due diligence statements. Collective due diligence statements would enable, for example, forestry associations, government bodies and large-scale buyers to submit due diligence statements on behalf of primary producers.
• Clarification of the information and documentation requirements for imports from low-risk countries.
• Clarification of the relevant legal provisions according to which a product must have been manufactured in order to comply with the EUDR.
• Relieving the burden on the downstream supply chain, for example by simplifying the reference number system so that a single company reference number is introduced for (upstream) operators, no obligation on the downstream supply chain to obtain reference numbers, and no sanctions or enforcement actions against the downstream supply chain in the event of infringements by (upstream) operators.

Will the list of relevant products in Annex I to the EUDR be amended?

It is also not yet clear whether the list of ‘relevant products’ in Annex I to the EUDR will be amended. The annex sets out the products to which the Regulation applies. Initial However, according to reports, the Commission plans to amend the annex. One of the issues discussed is whether leather should be removed from the list of relevant products. In addition, instant coffee and soap made from palm oil might be introduced in Annex I.

What can be expected with regard to the EUDR?

Although the full roadmap for the EUDR will only become clear once the Commission presents its simplification report at the end of April, it is becoming apparent—both within the Commission and in the case of Germany—that there is no intention to amend the main text of the Regulation. It can therefore be tentatively concluded that the EUDR will apply in its current form until the end of 2026. For companies potentially affected, it makes sense to (re)examine the implementation of the EUDR.

We will, of course, keep you updated here on the latest developments. We also offer free seminars on EUDR implementation at regular intervals. To ensure you don’t miss out, simply send an email to info@fn.legal to let us know if you’d like to be added to our newsletter mailing list.