By Regulation (EU) 2023/1115 (EUDR), the European Commission has established rules for goods supplied to the Union market as well as for exports from the Union of the relevant products listed in Annex I.
Generally, these commodities are (fed or produced using) cattle, cocoa, coffee, oil palm, rubber, soy and timber.
This Regulation entered into force on 29.6.2023. The applicability of the Regulation for larger enterprises was set from 30.12.2024, for micro-enterprises from 30.6.2025.
The EC has published guidance on how to apply the Regulation in its guide.
The obligations of, inter alia, exporters and importers of the goods in question (the HS code of the goods are listed in Annex I of the EUDR) are to issue a due diligence declaration on the goods, to deposit this in the system developed by the EC. After successful deposit, the operator receives a Due Diligence number, which must then be entered in the customs declaration (import and export).
Without this due diligence number, the goods cannot be placed under the proposed customs procedures.
However, on 2.10.2024 the European Commission published a Proposal postponing the application of the Regulation for 12 months.
For larger enterprises the applicability was set from 30.12.2025, for micro-enterprises from 30.6.2026.
