2026 EU Deforestation Regulation Changes: What You Need to Know

The rules around importing and exporting certain products into and from the EU are changing significantly. The EU Deforestation Regulation (EUDR) introduces new compliance obligations for businesses involved in trading a defined list of commodities and their derived products. With the first enforcement deadline arriving on 30 December 2026, businesses need to understand what is required, whether they are affected and what steps to take now.

This guide covers what the EUDR is, which products and businesses it affects, what documentation is required and how to avoid delays at EU customs.

What Is the EU Deforestation Regulation?

The EU Deforestation Regulation (EUDR) is legislation introduced by the European Union to reduce the environmental impact of global deforestation linked to the production of commonly traded goods.

Many products frequently consumed in EU markets require large areas of agricultural land to produce, resulting in forest clearance in their countries of origin. The EUDR places the compliance responsibility on businesses within the supply chain, requiring them to demonstrate that their products have not contributed to deforestation or forest degradation.

The regulation was originally scheduled to apply from December 2024 but has since been delayed twice. The current confirmed enforcement dates, following a legislative amendment published in the EU Official Journal in December 2025, are:

30 December 2026: Rules apply to large and medium businesses.

30 June 2027: Rules apply to micro and small businesses.

Businesses that fall into the large and medium category have until the end of December 2026 to be fully compliant. The additional time is intended to allow supply chains to adapt, but the requirements themselves are now settled and businesses should be preparing now rather than waiting for the deadlines to approach.

Which Products Are Covered by the EUDR?

The EUDR applies to seven core commodities that are most strongly linked to global deforestation:

• Coffee
• Cocoa
• Palm oil
• Soy
• Cattle
• Rubber
• Wood

Crucially, the regulation also covers derived products made from these raw materials. This extends the scope significantly beyond the raw commodities themselves. Examples of derived products include:

• Leather (from cattle)
• Chocolate (from cocoa)
• Furniture (from wood)
• Tyres (from rubber)
• Vegetable oils and food products (from palm oil and soy)

A Delegated Act confirmed by the European Commission in July 2026 has updated and simplified the product list. Any new products added to the scope under this update will not become subject to the regulation until 30 December 2027, giving additional lead time for newly included categories.

If your business imports or exports any of these commodities or their derived products into or from the EU, you are likely to be affected.

Who Does the EUDR Affect?

The EUDR applies to all businesses involved in placing covered products onto the EU market or making them available within it. This includes:

• Operators placing products onto the EU market for the first time
• Traders making products available within the EU
• Exporters shipping affected goods from the EU

One significant simplification introduced in the December 2025 legislative amendment is that only the first operator placing an EUDR-relevant product on the EU market is now required to submit a full Due Diligence Statement (DDS) to the EUDR Information System. Downstream operators, such as manufacturers or retailers further along the supply chain, no longer need to file separate statements. However, they are still required to retain due diligence records and make them available for audit if requested.

If you are unsure whether your business falls under the operator or trader category for a specific product, this is worth clarifying with a compliance adviser or your logistics provider before the December 2026 deadline.

What Do Businesses Need to Do?

There are three core compliance requirements under the EUDR.

1. Ensure Products Are Deforestation-Free

Any products imported into or exported from the EU under the EUDR scope must not have contributed to new deforestation or forest degradation. This requires businesses to trace their products back to the specific plots of land where the raw materials were produced and verify that no deforestation has occurred on that land after 31 December 2020.

This is a meaningful supply chain transparency requirement. Businesses that source commodities through complex or opaque supply chains will need to invest in traceability before the deadline. For guidance on related supply chain compliance requirements, see our guide to rules of origin.

2. Comply with Local Legislation in the Country of Production

Products must have been produced in accordance with the legislation of the country where they were produced. The EUDR's compliance scope extends well beyond environmental law and includes:

• Land-use rights
• Forest management regulations
• Labour laws
• Human rights obligations
• Tax legislation

This means businesses need to verify not just the environmental status of the land their products come from, but also the broader legal compliance of their suppliers' operations in the country of origin.

3. Submit a Due Diligence Statement (DDS)

The first operator placing a covered product on the EU market must submit a Due Diligence Statement to the EUDR Information System before the product is transported. The DDS must include:

• Description and quantity of the product
• Country of production and geolocation data for the plots of land where the commodity was produced
• Evidence that the product is deforestation-free and legally produced
• The estimated annual quantity of regulated products (a new requirement under the 2025 amendment)

Depending on the shipment type, a Simplified Declaration Identifier (SDI) or other applicable EUDR reference may also be required. The EUDR Information System, which is used to submit DDS documents electronically, reopened at the end of June 2026 following technical updates and now supports simplified declarations for qualifying micro and small primary operators.

How to Avoid Customs Delays

Non-compliance with the EUDR will result in shipments being held at EU customs until the required documentation has been supplied. This is a straightforward enforcement mechanism and businesses that have not submitted the necessary DDS before their shipment moves will face delays, additional costs and potential penalties.

To avoid customs delays under the EUDR:

• Verify whether your products and business size fall within the regulation's scope and timeline
• Map your supply chain to identify which raw materials and derived products require compliance
• Collect geolocation and traceability data for the plots of land your commodities originate from
• Confirm your suppliers' compliance with local legislation in their country of production
• Submit the required Due Diligence Statement to the EUDR Information System before each shipment moves
• Ensure your customs documentation references the correct EUDR identifiers for each shipment

The EUDR's requirements sit alongside the existing customs documentation requirements for UK to EU shipments, including commercial invoices, HS codes and EORI numbers. For a full overview of what documentation is required for EU shipments more generally, see our UK to EU shipping guide and our European Union import customs guidelines.

How CSM Can Help

CSM's experience in European parcel delivery and cross-border customs compliance means our team is well positioned to help businesses understand what EUDR compliance means for their specific shipments.

For businesses importing covered products into the UK from international origins, our import services team can support customs documentation and clearance as part of the inbound process.

For businesses shipping covered commodities or derived products to EU customers, understanding how EUDR documentation fits alongside existing customs requirements, including DDP terms and commercial invoice preparation, is an important part of keeping shipments moving smoothly. For more on how DDP shipping works for UK to EU shipments, see our dedicated guide to DDP shipping UK to Europe. For a broader overview of what shipping to Europe after Brexit involves, see our guide to shipping from the UK to the EU after Brexit. For businesses also considering how to structure their EU fulfilment operation around EUDR-affected product lines, see our guide to EU fulfilment solutions for UK businesses.

If you have questions about EUDR compliance for your shipments, contact your local CSM branch to speak to a member of the team. You can also open an account to access CSM's full range of European and worldwide delivery services.

Frequently Asked Questions

What is the EUDR?

The EU Deforestation Regulation (EUDR) is EU legislation requiring businesses that place certain commodities and derived products on the EU market to demonstrate that those products have not contributed to deforestation or forest degradation, and that they were produced in compliance with local laws in the country of origin.

When Does the EUDR Come into Force?

The EUDR applies from 30 December 2026 for large and medium businesses, and from 30 June 2027 for micro and small businesses. These dates were confirmed following a legislative amendment published in the EU Official Journal in December 2025.

Which Products Does the EUDR Cover?

The EUDR covers seven core commodities: coffee, cocoa, palm oil, soy, cattle, rubber and wood, along with derived products including leather, chocolate, furniture and tyres. A July 2026 Delegated Act updated the product list; any newly added derived products will not be subject to the regulation until 30 December 2027.

Do All Businesses in the Supply Chain Need to Submit a Due Diligence Statement?

Under the December 2025 amendment, only the first operator placing a covered product on the EU market must submit a full DDS to the EUDR Information System. Downstream operators and traders further along the supply chain no longer need to file separate DDS documents but must retain due diligence records for audit purposes.

What Happens if I Do Not Comply with the EUDR?

Shipments that do not have the required EUDR documentation will be held at EU customs until the required information is provided. Persistent non-compliance can result in penalties. The regulation is enforceable from the implementation dates and customs authorities in EU member states will be checking shipments of covered products.

Does the EUDR Affect UK Businesses?

Yes. UK businesses that export covered commodities or derived products to EU customers, or that import them from outside the EU via EU ports, are subject to the EUDR requirements when placing those products on the EU market. The regulation applies based on where products enter the EU market, not on where the exporting business is based.