EUDR: Developments 2026

The effective date has been set for December 30, 2026, and June 30, 2027.
Updated guidelines and FAQs provide clarification on due diligence obligations.
The delegated regulation amends the scope of application with respect to the relevant products.
Draft bill on the national implementation of the EUDR clarifies the potential penalties.

Theresa Gerlich

Attorney at Law (Germany)

T +49 911 9193 1356

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In 2026, the updated guidance and an updated FAQ provided clarifications regarding the EUDR, including for micro and small primary producers. The scope of application is undergoing changes with regard to the relevant products covered. The information system is being brought up to standard, and a draft bill for national implementation provides for penalties – some of which are quite severe – for violations. Shortly before the regulation takes effect on December 30, 2026, we’ll summarize the latest developments for you.

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The year 2026 has brought about several new developments regarding the EU Deforestation Regulation (EUDR)[1] The most recently established effective dates remain in place: December 30, 2026, for medium and large enterprises, and June 30, 2027, for individuals, microenterprises, and small enterprises.

In the spring and mid-year, the Commission initiated several clarifications and minor amendments. In addition to the updated guidance[2] and an updated FAQ[3], these include a further adjustment to the material scope of the EUDR regarding the relevant products covered, as set forth in Delegated Regulation (EU) 2026/2102[4] of July 13, 2026. On the same day, Implementing Regulation (EU) 2026/1565[5] was adopted, containing provisions to simplify the EUDR information system.

At the national level, this was followed in August by the Cabinet’s approval of a draft law to revise the legislation on deforestation-free products and to implement certain provisions of Directive (EU) 2024/1203 on the protection of the environment through criminal law[6]. Further simplifications are provided for in the draft of a general administrative regulation by the Federal Ministry of Agriculture, Food, and Home Affairs.

I. Developments at the EU Level

According to its report, the Commission saw no reason for extensive changes. Based on its evaluation, the simplification measures implemented since the adoption of the EUDR are estimated to have reduced the costs incurred by companies as a result of the EUDR’s due diligence obligations by approximately 75 percent.[7] The Commission assumes that global supply chains are already undergoing structural changes.[8]

1. Clarifications Regarding Micro and Small Primary Producers

The most recent amendment in December 2025[9] introduced special exemptions for, among others, micro and small primary producers. The scope of their obligations is further clarified by the updated guidance and FAQs.

The FAQs confirm that—as stipulated in the wording of Art. 4a, para. 3, sentence 2 of the EUDR—there is generally no obligation to update the simplified declarations[10] that are submitted only once.[11] However, all relevant products placed on the market must be covered by a valid simplified declaration. Therefore, these declarations must be updated if the micro and small primary producers place entirely different, new relevant products on the market due to changes in their commercial activities [12], or if the parcels of land on which the relevant raw materials were produced change. [13]

With regard to the sometimes complex coordinate data required for the geolocation of production plots (Art. 2 No. 28, Section 9(1)(d) of the EUDR), FAQ 3.28 states that, in addition to the simplifications already in place [14], micro and small primary producers need only provide information based on the real estate cadastre or equivalent information. The prerequisite is that the parcels of land on which the relevant raw materials were produced can be unambiguously identified through this information.

Since micro and small primary producers, according to their legal definition[15] constitute a subcategory of market participants[16], they are in principle also subject to the due diligence obligations set forth in Article 8 of the EUDR. However, the updated guidance clarifies that, by definition, the relevant products placed on the market or exported by micro and small primary producers are produced only in countries or regions with a low risk of deforestation (Article 29 of the EUDR).[17] Therefore, in line with the simplified due diligence obligations under Article 13(1), second sentence, of the EUDR, they are generally not subject to any obligations regarding risk assessment[18] or risk mitigation measures[19]. As a rule, the due diligence management system of micro and small primary producers must therefore only meet the requirements under Article 9 of the EUDR regarding the collection and retention of information.

2. Downstream Market Participants and Traders

The FAQs also provide some clarifications regarding downstream market participants[20].

Under Article 5(3)(a) of the EUDR, only so-called “first downstream market participants or dealers”—that is, those whose supplier is a market participant—are required to collect and retain the reference numbers of the statements of due diligence or the identification numbers. However, only the market participant is obligated to provide the reference or identification numbers. In principle, there is no obligation for a downstream market participant or distributor acting in good faith to proactively investigate.[21] Only if the economic operator is aware that its supplier is a market participant may it not place the relevant product on the market, make it available, or export it without receiving the reference or identification number.

Downstream market participants and traders that are not SMEs are required, in the event of justified concerns regarding the compliance of relevant products, to verify whether their suppliers have fulfilled their due diligence obligations and whether any risk identified is negligible.[22] According to the FAQs, they may verify the validity and content of reference numbers or identification numbers known to them. They may also consult publicly available information under the EUDR, such as audit reports from independent audit bodies (Art. 11(2)(b) EUDR) or reports published by market participants (Art. 12(3) EUDR). This serves to ensure that suppliers maintain and appropriately implement their due diligence management system and that it complies with current standards. If no information is available, economic operators can fulfill their verification obligation by providing the competent authority with relevant information regarding the supply chain. The competent authority may then inform suppliers along the supply chain, thereby triggering their respective verification obligations.[23]

3. Delegated Regulation (EU) 2026/2102: Changes to the Scope of Application

Delegated Regulation (EU) 2026/2102[24], which was adopted by the Commission on July 13, 2026, following a one-month consultation period, and published on September 17, 2026, amends Annex I to the EUDR to adjust its scope. The amendments are intended to better resolve the inherent tension within the EUDR between minimizing the EU’s contribution to deforestation as much as possible, on the one hand, and keeping the costs associated with this as low as possible, on the other.

Accordingly, the following are no longer covered by the scope of application

Cattle hides, skins, and leather,
Retreaded tires,
Soybeans intended for sowing,
Certain articles made of vulcanized rubber,
Conveyor and drive belts,
Aircraft and motor vehicle seats, and
Samples and products used exclusively for analysis and testing.

The restrictions are largely justified by the products’ relatively minor contribution to deforestation, such as the relatively low natural rubber content in drive belts[25] or the low wood content in aircraft and automotive seats[26]. The promotion of circular, resource-efficient processes also plays a role.[27] In contrast, cattle hides, skins, and leather were excluded because these products have relatively low economic value, separate value chains exist for them apart from meat production, and the affected suppliers therefore have significantly fewer resources available for EUDR compliance.[28]

In addition, certain products are excluded from some product categories. Certain articles are not subject to the EUDR if they are considered waste or are used as used or secondhand articles.[29] Only standalone packaging materials and containers fall within the scope of the EUDR, but not those that serve solely to protect, carry, or support other products placed on the market or exported.[30] he same applies to promotional and informational materials.[31] Further clarifications also specify that products fall within the scope of the EUDR only if they are manufactured from relevant raw materials.[32] With regard to wood, it is clarified that relevant products made from, among other materials, bamboo or reed do not fall under the EUDR.[33]

The following are now included in the scope of application:

Frozen beef tongues,
instant coffee, and
certain palm oil derivatives.

For the newly included products, the delegated act sets the effective date as December 30, 2027, to ensure sufficient time for the transition.

4. Implementing Regulation (EU) 2026/1565 on the Information System

Also on July 13, 2026, the Commission’s Implementing Regulation (EU) 2026/1565[34] was adopted. It amends the previous Implementing Regulation (EU) 2024/3084 and adapts the EUDR information system to the new regulations established at the end of 2025.[35]

A new feature is the option to consolidate multiple due diligence statements or simplified declarations that have already been submitted by having the market participant submit a new due diligence statement or simplified declaration and, within it, reference due diligence statements or simplified declarations previously submitted by the participant or an authorized representative. The individual declarations can be replaced by a summary declaration.[36]This change is intended to reduce the technical burden on the information system by decreasing file sizes.[37]

In the event of an information system outage lasting more than 60 minutes, the Commission must develop emergency measures and publish information about them on a publicly accessible website by December 30, 2026. The following measures are required as a minimum: digital notification to the competent authorities of an unplanned system failure, and the provision of an emergency reference number or emergency identification number to ensure that EUDR obligations can continue to be met.[38]

II. National Implementation Regulations

1. Act Implementing the Regulation on Deforestation-Free Products

At the national level, on August 12, 2026, the Federal Cabinet adopted the “Draft Act on the Revision of the Law on Deforestation-Free Products and on the Implementation of Certain Provisions of Directive (EU) 2024/1203 on the Criminal Law Protection of the Environment”[39] and forwarded it to the Bundesrat. Article 1 of the draft law contains the Act Implementing the EU Regulation on Deforestation-Free Products (Deforestation-Free Products Regulation Implementation Act).

In principle, the Federal Office for Agriculture and Food (BLE) remains responsible for enforcing the EUDR and the national implementing legislation.[40]

However, enforcement is delegated to the competent authorities under state law to the extent that, at the level of primary production within the meaning of Art. 3 No. 17 of Regulation (EC) No. 178/2002[41], the placing on the market or export of relevant products is concerned—products that contain relevant raw materials with Germany as the country of origin, have been fed with such materials, or have been produced using them.[42]

The same applies at the level of timber harvesting to the placing on the market or export of relevant products that contain the relevant raw material—wood—with the Federal Republic of Germany as the country of origin, or that have been produced using such wood.[43]

The law essentially regulates the monitoring obligations of the competent authorities and provides for certain powers to enforce the obligations under the EUDR.[44] These are accompanied by obligations to provide information and to tolerate certain activities.[45]

The draft law also contains various provisions on sanctions. Placing on the market, making available, or exporting a relevant product in violation of Article 3 of the EUDR is punishable by imprisonment for up to five years or a fine.[46] The offense is not punishable if the act involves an insignificant quantity of a relevant raw material or relevant product.[47]

Section 12(3) of the Draft Implementation Act for the Deforestation-Free Products Regulation contains a qualifying element for cases in which a violation of Article 3 of the EUDR results in specified catastrophic environmental impacts. The penal provision refers to the new Section 330(2)(1) and (2) of the Draft Criminal Code (StGB-E)—as provided for in the draft law amending criminal law[48] – and to the equally new legal definition of an ecosystem under Section 330d(1)(2) of the Draft Criminal Code (StGB-E)[49]. Accordingly, anyone who, when placing on the market, making available, or exporting a relevant product or relevant raw material in violation of Art. 3 of the EUDR, destroys an ecosystem within the meaning of Section 330d(1)(2) of the Draft German Criminal Code (StGB-E) of considerable size or ecological value, or a habitat within a protected area, or causes such extensive and significant damage thereto that the damage cannot be remedied or can be remedied only after a period of several years. The same applies if, in violation of Article 3 of the EUDR, water, soil, or air is damaged to such an extent and severity that the damage cannot be remedied or can be remedied only after a period of several years.

Certain violations of national implementing regulations are punishable by fines of up to €20,000[50]; breaches of obligations under the EUDR are punishable, depending on the violation, by fines of up to €100,000 or, in the case of legal entities or associations of persons, by fines of up to 4% of total revenue[51].

Market participants, downstream market participants, or traders may be excluded from certain procurement procedures following a final criminal conviction or the imposition of a fine of at least €5,000 until they have demonstrated self-rectification in accordance with Section 125 of the German Act Against Restraints of Competition (GWB).[52] Under the same conditions, the aforementioned economic operators may be excluded from public financial assistance for up to one year.[52] Under the same conditions, the aforementioned economic operators may be excluded from public financial assistance for up to one year.[53] In the event of a conviction for an unlawful act under Section 12(1)–(3) or (4) of the Deforestation-Free Products Regulation Implementation Act (DPR-IA) or a final assessment of a first-time fine of at least €10,000 or a repeat fine, the authority may prohibit the economic operator, for a period of up to one year, from to place a relevant raw material or product on the market, make it available on the market, or export it[54], or to apply the simplified due diligence requirements under Article 13(1) of the EUDR[55].

2. General Administrative Regulation on Deforestation (EntwaldungsMGVwV)

To coordinate and specify the monitoring measures carried out by the authorities responsible under state law pursuant to Section 3(1) of the Deforestation-Free Products Regulation Implementation Act (Entwaldungsfreie-Produkte-VO-DurchführungsG-E), the Federal Ministry of Agriculture, Food, and Home Affairs drafted a General Administrative Regulation[56]. This regulation provides for measures to coordinate cooperation between the BLE and the competent authorities under state law. In addition, it aims to enable the utilization of synergies resulting from control and monitoring measures already implemented elsewhere.

III. Conclusion

Most affected economic actors are likely now prepared for the upcoming effective date. The updated guideline and FAQ provide guidance. If you need assistance in preparing for the effective date or afterward, please feel free to contact us.

[1] Regulation (EU) 2023/ 1115 of the European Parliament and of the Council of May 31, 2023, on the supply of certain raw materials and products associated with deforestation and forest degradation on the Union market and their export from the Union, and repealing Regulation (EU) No. 995/2010, OJ EU 2023 L 150/206 of June 9, 2023.
[2] Commission Notice, Guidelines on Regulation (EU) 2023/2225 on deforestation-free products (C/2026/3896), Official Journal of the EU 2026 C, July 20, 2026.
[3] Frequently Asked Questions, Implementation of the EU Deforestation Regulation, Version 5 – April 2026, available at: https://environment.ec.europa.eu/publications/faq-eudr-implementation_en (Last accessed on: September 24, 2026).
[4] European Commission, Delegated Regulation (EU) 2026/2102 amending Regulation (EU) 2023/1115 of the European Parliament and of the Council with regard to the list of relevant raw materials and relevant products, OJ EU 2026 L of September 17, 2026.
[5] Commission Implementing Regulation (EU) 2026/1565 of July 13, 2026, amending Implementing Regulation (EU) 2024/3084 with regard to the submission of due diligence statements, simplified declarations for micro or small primary producers, emergency provisions, and other measures to simplify the use of the information system, OJ EU 2026 L of July 14, 2026, available at: https://eur-lex.europa.eu/legal-content/DE/ALL/?uri=CELEX:32026R1565 (Last accessed on: 18.09.2026).
[6] Federal Government, Implementation of the EU Deforestation Regulation of August 12, 2026, available at: https://www.bundesregierung.de/breg-de/aktuelles/eu-entwaldungsverordnung-2449430 (Last accessed on: 28.08.2026).
[7] European Commission, Report from the commission to the European Parliament and the Council, Simplification review on the Regulation (EU) 2023/1115 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation (EUDR), COM(2026) 191 final, S. 2.
[8] Ebd.
[9] We published: v. Minnigerode/Gerlich, EUDR-Update : Erleichterte Sorgfaltspflichten & verschobener Geltungsbeginn, abrufbar unter: https://www.roedl.com/insights/eudr-update-erleichterte-sorgfaltspflichten-verschobener-geltungsbeginn/ (zuletzt aufgerufen am: 18.09.2026).
[10] Art. 4a Abs. 2 S. 1 EUDR.
[11] FAQ 3.27.
[12] FAQ 3.27.
[13] FAQ 3.27.
[14] Art. 4a Abs. 5 EUDR.
[15] Art. 2 Nr. 15a EUDR.
[16] FAQ 3.21.
[17] Commission Notice, Guidelines on Regulation (EU) 2023/2225 on deforestation-free products (C/2026/3896), Official Journal of the EU 2026 C, July 20, 2026, p. 12.
[18] Art. 10 EUDR.
[19] Art. 11 EUDR.
[20] Art. 2 Nr. 15b EUDR.
[21] Vgl. FAQs 3.4., 3.5.
[22] Art. 5 Abs. 6 S. 2 EUDR.
[23] Vgl. zum Ganzen FAQ 3.6.2.
[24] European Commission, Delegated Regulation (EU) 2026/2102 amending Regulation (EU) 2023/1115 of the European Parliament and of the Council with regard to the list of relevant raw materials and relevant products, OJ EU 2026 L of September 17, 2026, available at: https://eur-lex.europa.eu/legal-content/DE/TXT/PDF/?uri=OJ:L_202602102 (Last accessed on: 23.09.2026).
[25] Explanatory Note 11 to Commission Delegated Regulation (EU) 2026/2102
[26] Explanatory Note 13 to Commission Delegated Regulation (EU) 2026/2102
[27] Explanatory Note 10 to Commission Delegated Regulation (EU) 2026/2102
[28] Explanatory Note 5 to Commission Delegated Regulation (EU) 2026/2102
[29] Explanatory Note 14 to Commission Delegated Regulation (EU) 2026/2102
[30] Explanatory Note 16 to Commission Delegated Regulation (EU) 2026/2102
[31] Explanatory Note 17 to Commission Delegated Regulation (EU) 2026/2102
[32] Explanatory Note 7 to Commission Delegated Regulation (EU) 2026/2102
[33] Ebd.
[34] Commission Implementing Regulation (EU) 2026/1565 of July 13, 2026, amending Implementing Regulation (EU) 2024/3084 with regard to the submission of due diligence statements, simplified statements for micro or small primary producers, emergency provisions, and other measures to simplify the use of the information system, OJ EU 2026 L of July 14, 2026, available at: https://eur-lex.europa.eu/legal-content/DE/ALL/?uri=CELEX:32026R1565 (Last accessed on: 18.09.2026).
[35] Explanatory Note 1 and 2 Commission Implementing Regulation(EU) 2026/1565.
[36] Art. 8a Commission Implementing Regulation(EU) 2026/1565.
[37] Explanatory Note 7 Commission Implementing Regulation(EU) 2026/1565.
[38] Art. 15a Commission Implementing Regulation(EU) 2026/1565.
[39] BR-Drs. 438/26.
[40] Section 3(2) of the Draft Implementation Act for the Regulation on Deforestation-Free Products..
[41] Regulation (EC) No. 178/2002 of the European Parliament and of the Council of January 28, 2002, laying down the general principles and requirements of food law, establishing the European Food Safety Authority, and laying down procedures in matters of food safety, OJ EU 2002 L 31/1, February 1, 2002.
[43] Section 3(1)(2) of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[44] Sections 6–8 of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[45] § 9 Draft Implementation Act for the Regulation on Deforestation-Free Products.
[46] Section 12(1) of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[47] Section 12(5) of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[48] Draft Act Amending Criminal Law—Implementation of Directive (EU) 2024/1203 on the Protection of the Environment through Criminal Law, and Amending the Flat-Rate Service Fees and Charges in the Act on Administrative Offenses and in the Laws on Judicial Costs, BT-Drs. 21/6133, 12.
[49] BR-Drs. 438/26, S. 37 f.
[50] Section 13 of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[51] Section 14 of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[52] Section 16(1) of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[53] Section 16(2) of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[54] Section 16(3) of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[55] Section 16(4) of the Draft Implementation Act for the Regulation on Deforestation-Free Products.
[56] Draft Bill by the Federal Ministry of Agriculture, Food, and Home Affairs: Draft General Administrative Regulation on the Act on Minimizing Deforestation and Forest Damage (EntwaldungsMGVwV), available at: https://www.bmleh.de/SharedDocs/Downloads/DE/Glaeserne-Gesetze/Referentenentwuerfe/21-WP/avv-entwaldungsmgvwv.pdf?__blob=publicationFile&v=2 (Last accessed on: September 23, 2026). According to the draft bill, the title of the referenced law is provisional.