Background 

The EUDR aims to minimise the EU’s contribution to global deforestation and forest degradation, which is mainly driven by agricultural expansion, thereby reducing greenhouse gas emissions and global biodiversity loss. By preventing products from supply chains linked to deforestation and forest degradation from entering or leaving the EU market, the Regulation seeks to reduce EU-driven deforestation, decrease consumption of high-risk products, and increase demand for legal and deforestation-free commodities.

At its core, the EUDR imposes strict due diligence obligations on operators before placing relevant products on the EU market or exporting them. These obligations under the EUDR remain unchanged under the amendment. Operators must collect and verify key information, including geolocation data for all plots of land where commodities were produced, evidence of compliance with local laws, and confirmation that products are deforestation-free. They must also conduct a risk assessment, apply mitigation measures where necessary, and maintain comprehensive documentation of these steps.

This information must be recorded in a structured manner and submitted through the EU’s central information system, ensuring traceability across the supply chain. While the amendment introduces a “first operator” model and lighter regimes for micro and small primary operators, the substance of these core checks and documentation requirements continues to apply in full to operators.

Legislative developments and amendments regarding the EUDR 

On 2 October 2024, the EU Commission proposed a 12-month delay in the implementation of the EUDR, responding to global requests from industries and governments. The EU Commission described this delay as “a balanced solution to support operators worldwide in ensuring a smooth implementation from the start”. This proposal to delay the EUDR was adopted and as of a result, the EUDR would apply from 30 December 2025 for large and medium-sized operators and traders instead of 30 December 2024, and from 30 June 2026 for micro and small-sized operators and traders instead of 30 June 2025 (please see our earlier blog on this here).

By late 2025, the EUDR had entered yet another phase of adjustment as the EU legislator responded to mounting concerns about its readiness and practical challenges faced by companies falling withing its scope. After the initial 12-month delay adopted at the end of 2024, the EU Commission proposed further changes in 2025, citing ongoing technical problems with the due-diligence information system and widespread calls from businesses and several EU Member States for more time. In November 2025, the Council endorsed a “targeted revision” that would postpone the regulation’s application by an additional year, moving obligations for large and medium-sized operators to the end of 2026 and for micro and small operators to mid-2027. The revision also aims to simplify compliance: only the first operator placing a product on the EU market would need to file a full due-diligence statement, with downstream operators being able to refer to that due diligence statement and sharing the relevant information further down the supply chain. Furthermore, for smaller operators, especially in low-risk countries, a simplified declaration will be introduced.

The EU Parliament has adopted its position on the EUDR delay on 26 November 2025, which includes the abovementioned one-year delay for all operators and calls for an EU Commission report assessing the EUDR’s administrative burden, including simplification proposals, to be delivered by April 2026. After the trilogue negotiation during December 2025, both the EU Parliament and the Council reached an agreement and formally adopted its position on the EUDR, which subsequently was published in the Official Journal of the EU on 23 December 2025.

Key amendments to the EUDR

The following key amendments to the EUDR were introduced by the EU legislator:

  • Effective Date: The amended text postpones the substantive application of the EUDR by one year. Recital 15 and Article 38(2) of the EUDR confirm that medium and large operators will face obligations as from 30 December 2026, while micro and small operators benefit from an extended timeline until 30 June 2027 (Article 38(3) of the EUDR). This extended runway provides businesses and the EU information system to prepare adequately of the obligations the EUDR entails.

  • Shift to a “first operator” model under the EUDR: the amended EUDR introduces the following definitions in Article 2:
    • Operator: any person who, in the course of a commercial activity, places relevant products on the EU market for the first time or exports them (Article 2(15) of the EUDR).
    • Micro or small primary operator: an operator who is a natural person or a micro- or small undertaking, established in a low-risk country and who places on the market or exports relevant products that it has grown, harvested or obtained itself (Article 2(15a) of the EUDR). In short: producers of their own goods, eligible for the lighter regime.
    • Downstream operator: is any person who places on the market or exports products that were made using relevant products already covered by a due diligence statement (DDS) or a simplified declaration. Briefly put: these are actors further down the supply chain who do not create a new DDS themselves, because the products they handle have already been declared compliant by the first operator. They still have obligations like record-keeping and registration, but these downstream operators do not originate in the due diligence process. (Article 2(15b) of the EUDR).
    • Trader: any person in the supply chain other than an operator or downstream operator who makes relevant products available on the market (Article 2(17) of the EUDR).

These definitions establish the foundation for the “first operator” model. Under the revised Article 4(7), the obligation to submit the DDS now rests exclusively with the operator who first places the relevant product on the EU market or exports it. That operator must also communicate the DDS reference number or, where applicable, the declaration identifier to all downstream operators and traders in the supply chain. Importantly, the core due diligence duties set out in Article 4(2) and (3) of the EUDR – including collecting geolocation data, verifying compliance with local laws, assessing deforestation risk, and maintaining documentation – remain fully intact and continue to apply to operators before placing products on the market.

  • Simplified regime for micro and small primary operators: Article 4a of the EUDR introduces a simplified regime for micro and small primary operators (SMEs). They are exempt from certain obligations under Article 4 of the EUDR and instead submit a one-time simplified declaration in the information system before placing products on the market or exporting them (Article 4a(2) of the EUDR). Once submitted, they receive a declaration identifier which must be shared with downstream operators and traders. Article 4 provides that if the same information exists in a national or EU database, duplication is not required. Article 5 allows geolocation data to be replaced by a postal address for these operators.

  • Obligations for downstream operators: Articles 5 and 6 of the EUDR are replaced by a new Article 5 (“Obligations of downstream operators and traders”). Paragraph 1 of the new Article 5 states that downstream operators and traders may place or export relevant products only if they have the required information. Paragraph 3 of Article 5 of the EUDR specifies that this includes names, addresses and contact details of suppliers and customers, and – where the supplier is an operator – the DDS reference numbers or declaration identifiers. Paragraph 4 of Article 5 of the EUDR obliges non-SME downstream operators and traders to register in the information system, keep records for at least five years, and provide them with competent authorities upon request. Unlike operators, downstream operators are not required to propagate DDS reference numbers further down the chain.

  • Exclusion of products under the EUDR: Annex I of the EUDR is amended to delete the line “ex 49: Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans, of paper”. These goods are no longer within the scope of the EUDR.

  • Commission review and long-term evaluation: Article 34 of the EUDR now requires the EU Commission to carry out a simplification review by 30 April 2026 and present a report to EU Parliament and EU Council, accompanied where appropriate by legislative proposals (Article 34(1a) of the EUDR). A general review must follow by 30 June 2030 and every five years thereafter (Article 34(2) of the EUDR).

What’s next?

With the extended timelines now in place, companies have an opportunity to prepare more effectively for the amended EUDR. In the months leading up to 30 December 2026 and 30 June 2027, businesses may want to consider steps such as improving data systems for traceability, mapping supply chains to clarify their role under the new definitions and reviewing contractual arrangements to ensure they meet future obligations. It can also be helpful to align EUDR readiness with broader sustainability initiatives, including CSRD and CSDDD (please be referred to our earlier blog on this here), to avoid duplication and create a coherent compliance framework.

Finally, keeping a close eye on the EU Commission’s simplification review and engaging early in consultations could provide valuable insights and help shape any further refinements to the regime.

Get in touch

As ESG legislation and litigation continue to evolve rapidly, our firm is closely monitoring these developments and the potential liability risks for companies. For tailored advice or further information about the implications of the amended EUDR and other EU legislation, please feel free to contact one of our colleagues below.