Regulatory guide · Deforestation

EUDR: the complete guide to bringing your supply chain into compliance.

The EUDR (RDUE in French) requires you to prove that a product does not come from land deforested after 31 December 2020. In practice, it is a data and process project that involves Purchasing, Quality, Regulatory, Supply Chain, CSR and IT.

2020.

No land deforested after 31 December 2020: the cut-off date is legally enforceable

4 ha

Above this, each plot of land must be described by a polygon (except cattle)

4 %

of EU turnover: the minimum level of the fine ceiling set by each Member State

Timeline

The key EUDR dates.

Do not build your project around a single date: the applicable date depends on the product, your role and the size of your company.

  1. Cut-off date

    Commodities must not come from land deforested after this date.

    Legal criterion
  2. Large and medium-sized enterprises

    As well as downstream operators, traders and micro and small enterprises already covered by the EUTR.

    To prepare
  3. Micro and small enterprises

    Other micro and small enterprises, established as such by 31 December 2024. The SME guide

    To prepare
  4. Products added to Annex I

    Soluble coffee, certain palm oil derivatives, frozen bovine tongues.

    To prepare

The EUDR in brief

QuestionShort answer
What is it about?Regulation (EU) 2023/1115, amended by Regulation (EU) 2025/2650, which governs products associated with deforestation risk.
Which commodities?Seven commodities: cattle, cocoa, coffee, oil palm, rubber, soya, wood and their derived products listed in Annex I.
Who is affected?The operator that places a relevant product on the EU market for the first time or exports it, as well as downstream operators and traders, depending on their role and size.
Which dates?30 December 2026 for most companies; 30 June 2027 for most micro and small enterprises.
Decisive technical pointGeolocation: polygon mandatory for plots of land of more than 4 hectares (except cattle); single-point coordinates possible below that.
Where to submit the statement?In the EUDR information system, hosted in TRACES.
The real internal challengeMaking supplier and product data usable: knowing where each piece of information lives across the ERP, PLM, PIM, supplier portal and EUDR information system.

The EUDR common thread

  1. Plot of landGPS coordinates, polygon, date of production
  2. Supplier recordCountry, farm, proof of legality
  3. Internal master dataItem code, CN code, batch
  4. Finished productBatch sold, due diligence statement number
Passing on geolocationConverting units of measureLinking the batch to the right statement number

The three most frequent breaking points between the plot of land and the finished product.

EUDR / RDUE: definition, scope and relevant products

Whether you are looking for the meaning of RDUE, come across the words “EUDR regulation” in an international contract or type “EURD” or “EUDR réglementation”, you end up at the same text: Regulation (EU) 2023/1115.

What the regulation requires, in three conditions

To be placed on the EU market or exported, a relevant product must meet three cumulative conditions:

  1. Deforestation-free: the commodity does not come from land deforested after 31 December 2020. For wood, an additional criterion covers forest degradation.
  2. Compliance with the legislation of the country of production: land rights, environmental law, labour law, tax and customs obligations, rights of local communities.
  3. Due diligence exercised, evidenced by a due diligence statement.
The cut-off date of 31 December 2020 is a legally enforceable criterion. It changes the level of historical information required from the supplier.

Which commodities, which products?

CommodityExample productsCustoms references (Annex I)
CattleListed meat, offal and preparations (hides and skins removed from scope in 2026)Chapter 2 and listed derivatives
CocoaBeans, paste, butter, powder, chocolateChapter 18
CoffeeGreen, roasted, decaffeinatedChapter 09
Oil palmCrude and refined oils, certain derivativesChapter 15 and listed derivatives
RubberNatural rubber and certain products of headings 4005 to 4017 (belts 4010 and articles 4016 removed in 2026)Heading 4001 in particular
SoyaBeans, meal, oilChapter 12 and listed derivatives
WoodRoundwood, sawn wood, panels, furniture, pulp and paper4401 to 4421; furniture 9401, 9403, 9406 10; chapters 47 and 48
Watch point

Belonging to a commodity is not enough. Compliance depends on the customs code and the exact wording of Annex I. A 6-digit HS code is often insufficient: work at the level of the 8-digit CN code with the customs teams.

Packaging nuance

Wooden packaging (4415) or paper/cardboard packaging (4819) falls within scope if it is placed on the market or exported as a product in its own right. Packaging used solely to support, protect or carry another product is not subject to EUDR obligations. See the wooden packaging guide.

Who is affected? Three roles not to be confused

RoleOperational definitionMain obligation
OperatorPlaces a relevant product on the EU market for the first time or exports itFull due diligence and due diligence statement
Downstream operatorProcesses, distributes or sells a product already placed on the marketAs a general rule, no longer its own statement; traceability and retrieval of the statement reference
TraderMakes a product available on the market (other than first placing on the market)Depending on its size and role, information and traceability obligations

The regulation has been simplified: due diligence and the statement are concentrated on the operator that places the product on the Union market for the first time. Downstream players nevertheless retain obligations for upstream and downstream traceability and for keeping information.

In France, who carries out checks?

The competent authorities are the ministries in charge of Ecological Transition and Agriculture. Customs (DGDDI) act at import; the DGCCRF retains its powers over the internal market without being the EUDR competent authority.

“Relevant commodities and relevant products shall not be placed or made available on the market or exported, unless all the following conditions are fulfilled: (a) they are deforestation-free; (b) they have been produced in accordance with the relevant legislation of the country of production; and (c) they are covered by a due diligence statement or a simplified declaration, as required by the relevant provisions of this Regulation.”Regulation (EU) 2023/1115, Article 3 · consolidated text, EUR-Lex

EUDR timeline: applicable dates in 2026-2027 and what has changed

CategoryDate of application
Large and medium-sized enterprises30 December 2026, as well as for downstream operators and traders, whatever their size
Micro and small (EUTR)30 December 2026 for those already covered by the Timber Regulation
Other micro and small30 June 2027 (established as such by 31 December 2024)
Products added in 202630 December 2027 (soluble coffee, certain palm oil derivatives, frozen bovine tongues)

What the 2025 amendment changed

  • Due diligence concentrated on the first operator on the EU market.
  • End of the “cascading” statement: downstream operators retrieve and keep the statement reference of the first player.
  • Traceability maintained: identification of direct suppliers and business customers, keeping of information (generally five years).
  • Registration: non-SME downstream operators and traders may have to register in the information system.

What the July 2026 revision added

On 13 July 2026, the Commission adopted two texts. Delegated Regulation (EU) 2026/2102, in force since 18 September 2026, amends Annex I:

  • removed from scope: bovine hides and skins, retreaded tyres (tread), soya for sowing, belts and articles of vulcanised rubber, aircraft and motor vehicle seats;
  • added, applicable from 30 December 2027: soluble coffee, frozen bovine tongues, palm oil derivatives (fatty alcohols, glycerol, acids, amines, soaps);
  • exclusions clarified: samples, waste and second-hand goods, single-use packaging, paper marketing materials, certain oleochemicals intended for medicinal products.

Implementing Regulation (EU) 2026/1565 sets out the rules for the information system: a single simplified declaration for micro and small primary operators, grouping of statements and a procedure in the event of an outage. The simplification review of May 2026 confirmed that no further postponement is planned.

Key action

Check, product by product, the combination CN code → Annex I wording → role → size.

The regulation’s practical requirements: Articles 4, 9, 10, 11 and 25

Article 9: the information to collect

  • product description, trade name, type, commodities used and quantity;
  • country of production and geolocation of all plots of land (for cattle, of the establishments where they were kept);
  • date or time range of production;
  • identification of suppliers and business recipients;
  • evidence of deforestation-free status and legal compliance.

Article 10: risk assessment

The operator analyses this information and concludes that there is no or only negligible risk. The criteria include the country’s risk level, the presence of forests, illegal production, the reliability of documents, the complexity of the supply chain, the risk of mixing and land tenure rights.

Article 11: risk mitigation

If a risk that is more than negligible remains, the operator puts mitigation measures in place. It cannot place the product on the market until the risk has been reduced to no or negligible risk.

Article 4: the due diligence statement (DDS)

The statement (Due Diligence Statement) is submitted in the EUDR information system, hosted in TRACES. The system assigns a reference number to be linked to the products. The statement and supporting documents are kept for at least five years. Content, submission and retention: see our DDS guide.

Article 25: penalties

Member States set their own penalties. The legal ceiling for fines must be at least 4% of total annual turnover in the EU. On top of this come confiscation of products and revenues, temporary exclusion from public procurement and, in some cases, a temporary ban on trading. It is therefore not an automatic 4% fine, but a floor for the ceiling.

From EUDR obligations to internal processes

EUDR obligationInternal processLead functionWhere the data lives
Qualify productsCustoms classification and product master dataRegulatory, CustomsERP / PIM
Identify the roleSupply chain mappingPurchasing, RegulatorySupplier record
Collect geolocationSupplier campaign and geo quality controlPurchasing, QualitySupplier portal
Country and date of productionQuestionnaire and supporting documentsPurchasingSupplier record
Assess riskUpstream scoring gridQuality, PurchasingSupplier assessment
Submit the DDSPlacing-on-the-market procedureRegulatoryEUDR information system
Keep evidenceDocument management and archiving (5 years)QualityRegulatory documents
Prove compliance during a checkAudit readiness fileQuality, RegulatoryRegulatory documents

Plot geolocation: polygons, GPS points and the 4-hectare threshold

This is the most technical point of the regulation, and the one that most often causes supplier files to fail. Collection methods, formats and quality control: see our plot geolocation guide.

SituationExpected geolocation
More than 4 hectaresPolygon describing the perimeter of each plot of land (commodities other than cattle)
4 hectares or lessCoordinates of a single GPS point possible; a polygon remains acceptable
CattleEstablishments where cattle are kept are located; no polygon per plot
3.9 ha plot declared by a point

Compliant: the plot does not exceed 4 hectares.

Accepted
12 ha plot declared by a point and a radius

Rejected: a central point with a radius is not a polygon.

Rejected
The same plot described by a closed polygon

Compliant: the outline follows the actual boundaries of the plot.

Accepted
  1. The threshold refers to “more than 4 hectares”: a plot of exactly 4 hectares can be declared by a point.
  2. The area that counts is that of the production plot, not the total area of the farm.
  3. A polygon follows the actual boundaries of the plot, with enough points to describe it.

Technical format: GeoJSON

The expected format is GeoJSON (RFC 7946), in WGS 84 / EPSG:4326:

  • coordinates in decimal degrees, at least six decimal places;
  • longitude, latitude order (not the other way round);
  • closed polygon ring (first point repeated at the end of the list), at least four positions;
  • self-intersecting polygons and holes not supported;
  • transmission via API in a base64-encoded geometry field.
  • Checklist before any submission
  • The CN code of the relevant product is confirmed.
  • Each upstream plot is identified with its supplier and its batch.
  • Plots of more than 4 ha have a polygon.
  • Coordinates have at least six decimal places, in longitude-latitude order.
  • Geometries are closed and free of self-intersections.
  • The unit of measure and the date of production are filled in.
  • The GeoJSON file is validated before submission.

Supplier data collection: what to ask for, how, and in what format

EUDR compliance is won or lost upstream, with direct and indirect suppliers. The goal: complete, consistent and traceable data, without overloading purchasing teams.

BlockDataExpected format
IdentificationCompany name, site, contact, role in the chainSupplier record
ProductDescription, CN code, commodity compositionProduct master data
OriginCountry of production, region, farmSupplier record
GeolocationPolygons or points, per plotGeoJSON file
ProductionDate or time range of production, batchBatch / delivery note
LegalityEvidence of compliance with the country’s legislationPermits, titles, authorisations
ChainStatement reference of the upstream supplierDDS reference
CommitmentDeclaration of no deforestation after 31 December 2020Signed document

How to structure collection

  1. Segment suppliers by criticality (commodity × country × chain complexity).
  2. Standardise the questionnaire and expected formats, including the geo format.
  3. Open a dedicated channel: a supplier portal cuts down email back-and-forth and shows who filled in what.
  4. Check on receipt: completeness, geographical consistency, file validity, batch matching.
  5. Version each dataset: a geolocation that changes must be kept in the history.

The three collection pitfalls

  • The “black box” supplier that does not know its own upstream suppliers: plan for support and a schedule.
  • Isolated data: a geolocation not linked to a batch proves nothing.
  • Collection by email: without a structured channel, you end up rebuilding the data by hand when the check comes.
With Tracklab

The Tracklab supplier portal standardises requests, sends automatic reminders and checks the documents received. Every piece of data stays linked to its supplier and its product.

Where each piece of EUDR data lives: ERP, PLM and PIM

The key question is rarely “what does the regulation say?” but “where do we plug in the EUDR data?”. The ERP manages flows (purchasing, stock, batches), the PLM holds product composition, the PIM publishes product information. The detailed data model is in our supplier data and ERP guide.

EUDR dataNatural systemWhy
Product reference, CN codeERP and PIMThe ERP holds the item; the PIM the published descriptive data
CompositionPLM (or ERP recipe)Formulation and how it changes
Supplier, site, contractERP / supplier master dataSource of flows and commitments
Batch, quantity, dateERPThe batch is the transactional object
Country of productionSupplier record and ERPAttribute of the supplier item
GeolocationDedicated geographical master dataBulky, non-transactional data: it does not belong in the ERP
Evidence documentsRegulatory document managementLifecycle, version, expiry date
DDS referenceCompliance master data, exposed to the ERPProduct/batch linking key
Risk statusSupplier assessmentOutput of a Quality/Purchasing process
EUDR information system (TRACES)Receives the due diligence statement
PLM · PIMComposition, published product data
Supplier recordAnchor point: origin, evidence, risk status
ERPItems, purchases, batches, quantities
Geographical master data · Document managementVersioned polygons and points, evidence with expiry date and owner
Item codeSupplier codeBatch numberDDS reference

IT integration: the five requirements to define

  1. A common identifier between ERP item, PLM/PIM product and Annex I commodity.
  2. A batch → geographical origin link: without it, no statement can be justified.
  3. Geographical master data able to store points and polygons and export valid GeoJSON.
  4. Versioned document management, with expiry dates and owners.
  5. An exposure point to the EUDR information system (manual submission or API).

The goal is not to add a tool, but to know which system is the source of truth for each field, and how identifiers flow.

Supplier risk assessment: criteria and method

The assessment combines country risk, product risk and supplier risk.

Step 1: retrieve the country benchmarking

Country benchmarking was set by Implementing Regulation (EU) 2025/1093 of 22 May 2025. The high-risk countries listed are Belarus, North Korea, Myanmar and Russia; low-risk countries are listed in the annex (including the Member States); all others are standard risk. Check the version in force on the date of sourcing.

ClassificationEffect on due diligenceMinimum checks
LowSimplified due diligence possible if the product comes exclusively from there, without mixing1 %
StandardFull due diligence3 %
HighFull due diligence and enhanced checks9 %

Step 2: cross-check the Article 10 criteria

  • risk level of the country or region;
  • presence of forests and extent of observed deforestation;
  • prevalence of illegal production;
  • reliability and verifiability of the documents provided;
  • complexity of the supply chain and risk of mixing;
  • land tenure rights and rights of indigenous peoples;
  • relevant certifications and third-party information.

Step 3: decide

ConclusionAction
No or negligiblePlacing on the market can proceed, with a documented file
Non-negligibleMitigation measures: additional requests, supplier audit, substitution
UnresolvedNo placing on the market
What certification does not do

A GFSI or forestry certification helps structure traceability, but does not automatically prove EUDR compliance. CSRD reporting does not replace EUDR checks either: these schemes are complementary.

This process ties in with supplier assessment: reuse the same governance, the same campaigns and the same criticality scale.

EUDR audit readiness: proving compliance in the event of a check

A check needs preparing: the point is to be able to produce, at short notice, the complete chain of evidence for a given product. The full list, topic by topic, is in our EUDR audit checklist.

The standard file for a product

  • Qualification: CN code, Annex I wording, justification for inclusion or exclusion.
  • Role: operator, downstream operator or trader, with the reasoning.
  • Origin: country, region, plots of land, geolocation in the expected format.
  • Valid proof of legality.
  • Due diligence: information collected, assessment, conclusion.
  • Statement: DDS reference and link to batches.
  • Retention for at least five years, and responsibilities: who approved what, and when.

The criteria of a robust file

CriterionCheck question
CompletenessAre all the fields in Articles 9 and 10 filled in?
ConsistencyDoes the declared quantity match the batches and volumes purchased?
TraceabilityCan a batch sold be linked to an upstream plot?
CurrencyAre the documents valid and versioned?
GeographyAre the polygons usable and free of self-intersections?
ReproducibilityCan a third party reproduce the risk reasoning?

Questions to ask before a check

  1. If a check came tomorrow, which product is the most vulnerable?
  2. How long does it take to rebuild a complete file?
  3. Who in the company knows where each piece of evidence is?
  4. Is the file the same whether rebuilt from the ERP or from the PIM?

Sector cases: cocoa, coffee, palm oil, soya, wood and packaging

Cocoa

Main issue: small-scale, fragmented production. Geolocations often arrive as points, compliant up to 4 hectares but fragile above that. Mixing of batches between cooperatives and intermediaries complicates the batch → plot link.

Priority: make plot identity and the traceability of bean batches reliable. The cocoa guide

Common mistakes that block compliance

  1. Confusing commodity with actual scope: only the CN code checked against Annex I decides.
  2. Pinning the project on an outdated date: remember 30 December 2026, 30 June 2027 and 30 December 2027 for the added products.
  3. Accepting a GPS point for a plot of more than 4 hectares.
  4. Sending coordinates in latitude-longitude order: the GeoJSON order is longitude, latitude.
  5. Collecting geometries without linking them to a batch.
  6. Believing that a certification equals compliance: FSC, RSPO, GFSI or CSRD do not exempt you from due diligence.
  7. Ignoring support packaging or, conversely, wrongly excluding packaging sold as a product.
  8. Not keeping a history of the versions of a corrected geolocation.

90-day EUDR roadmap

Goal: by day 90, a clear scope, supplier data being collected and a tested evidence file.

  1. Define the scope and roles
    • Check CN codes against Annex I
    • Determine role and size per product
    • Appoint the governance: Quality, Purchasing, Regulatory, IT, CSR
    • Draw up the obligations / processes / systems matrix
    End of phase: scope qualified
  2. Collect and structure the data
    • Segment suppliers and launch collection
    • Set the geo format (GeoJSON, WGS 84)
    • Lock down item / supplier / batch identifiers
    • Set up document management for evidence
    End of phase: supplier campaign under way
  3. Assess, test, prepare for the check
    • Apply the risk grid and mitigation measures
    • Prepare submission and DDS references
    • Test audit readiness on the most exposed product
    • Prioritise gaps until the applicable date
    End of phase: evidence file tested
  • Steering checklist
  • Product scope qualified (CN code / Annex I).
  • Entity role documented per product.
  • Suppliers segmented and collection campaign launched.
  • Geo format defined and checked.
  • Allocation of data between ERP, PLM, PIM and supplier record decided.
  • Risk grid applied.
  • Evidence file tested.
Going further

Bringing together supplier data, products and evidence.

  • Centralisation of upstream information, by supplier and by product
  • Automated document collection and expiry date tracking
  • AI-powered extraction of the data contained in documents
FAQ

EUDR: your questions.

Are the EUDR and the RDUE the same thing?

Yes. RDUE is the French name for Regulation (EU) 2023/1115, which English-language texts call the EUDR. It is the same text, amended by Regulation (EU) 2025/2650.

Is my company affected?

It depends on three factors: the product (whether it appears in Annex I based on its CN code), your role (operator, downstream operator, trader) and your size. Have each product reference qualified in writing, with the justification for the classification.

Which application dates should you remember?

30 December 2026 for most companies; 30 June 2027 for most micro and small enterprises; 30 December 2026 for micro and small enterprises already covered by the Timber Regulation; 30 December 2027 for the products added to Annex I in 2026.

Is a certification (FSC, RSPO, GFSI) enough to prove EUDR compliance?

No. A certification can structure processes and provide useful information, but it does not exempt you from due diligence and does not automatically prove that a product is deforestation-free.

Is a GPS point enough, or is a polygon required?

For a plot of land of 4 hectares or less, a point may be enough. For a plot of more than 4 hectares (except cattle), a polygon describing the perimeter is required.

What does a due diligence statement (DDS) contain?

It identifies the products and their origin and includes the operator’s commitment. It is submitted in the EUDR information system, receives a reference number and must be kept with its supporting documents for at least five years.

What should you do if a supplier cannot provide geolocation?

Treat the risk as non-negligible, trigger mitigation measures (additional requests, audit, support) and, if the risk remains unresolved, do not proceed with placing the product on the market.

What are the penalties for non-compliance?

Penalties are set by each Member State, with a fine ceiling of at least 4% of total annual turnover in the EU, to which confiscation, exclusion from public procurement and a temporary ban on activity may be added.

Going further

The EUDR, topic by topic.

Each guide explores one obligation, sector or tool of the regulation in depth.

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