EUDR nearing completion: Commission adopts final legal acts on product scope and information system
On 13 July 2026, the European Commission finalised the simplification package for the EU Deforestation Regulation (EUDR) that had been presented in May. With the delegated act on the scope of products and the implementing regulation on the information system, the final building blocks for the regulation's entry into force at the end of 2026 are now in place.
The date on which the EUDR was due to come into force has been postponed several times, most recently in December 2025. The Commission was subsequently required to further refine the revised provisions by April 2026 and to take targeted action to remove existing barriers to the implementation of the EUDR for companies and public authorities. In early May 2026, the Commission fulfilled this obligation and published a report on the simplification of the revised EUDR, along with a series of measures. Key components of the package of measures include a report to the European Parliament and the Council on the simplification and practical implementation of the Regulation, revised guidance including updated FAQs. On 13 July 2026, the Commission finalised the package and adopted the delegated act on the scope of products and the Implementing Regulation, which lays down the technical rules for the EUDR information system. This is intended to provide additional guidance to economic operators, Member States and other stakeholders, whilst increasing legal certainty and predictability. The Commission is thus laying the groundwork for the EUDR to come into force by the end of this year.
An overview of the EUDR amendments: clear guidelines and tangible relief
At the end of last year, the EUDR was amended to make it more workable, in particular by providing clear relief for downstream companies and for small and micro enterprises. The updated guidance and revised FAQs address key practical issues raised by stakeholders and are intended to ensure the smooth and effective implementation of the amendments.
Updated guidance and FAQs clarify the due diligence obligations
The updated guidance and revised FAQs provide clarification on key issues relating to the application of the EUDR and address numerous topics that have been raised particularly frequently by stakeholders in practice. The focus is particularly on the obligations along the downstream supply chain and the greatly simplified provisions for micro and small primary operators. Clarifications are provided, among other things, on the application of the EUDR in e-commerce and online sales, as well as on re-imports and exports. Furthermore, the documents emphasise the compatibility of the EUDR's due diligence obligations with future EU legal acts such as the CSDDD and the Forced Labour Regulation. In doing so, the Commission underlines its approach to developing a coherent ESG compliance framework and improving the interconnection between the various regulations. The FAQs thus go well beyond a mere editorial update and demonstrate how the integrated implementation of various due diligence obligations can help to improve efficiency.
Simplification package addresses topics of particular practical relevance
The following topics are of particular practical relevance:
- Simplifications for downstream operators in the supply chain
Whereas previously every operator along the supply chain was required to submit their own due diligence statement, in future this obligation will rest solely with the companies that place a relevant product on the EU market for the first time. According to the guidance that has now been published, these operators are no longer required to submit their own due diligence statements, but must simply record basic information about their direct suppliers, such as their names and contact details, which is often already available from existing business records. The reference number need only be requested and stored by downstream operators or traders if the direct supplier is itself an importer.
- Introduction of the Micro or Small Primary Operator (MSPO)
With the reform, the MSPO concept has been introduced, which is specifically designed to ease the burden on micro and small primary operators in low-risk countries. This includes primary operators who are established in countries classified as low-risk and who themselves cultivate, harvest or produce the relevant products and place them on the market or export them directly. For these operators, a one-off simplified declaration is sufficient instead of full due diligence statements. This significantly reduces the administrative burden without restricting the material scope of the Regulation. The guidance clarifies this special provision to the effect that, when stating the estimated annual quantity, only actual marketing years are to be taken into account, whilst mere adjustments to quantities do not trigger an obligation to update the figures. In addition, cooperatives or associations may submit declarations collectively on behalf of their members, provided they themselves act as operators.
- Amended obligations regarding proof of legality
To date, relevant raw materials and products manufactured from them may only be made available on the EU market or exported from the EU if they have been produced in accordance with the legislation in force in the country of production. Verifying this legality is a key component of due diligence obligations. However, depending on the supply chain, production area and country of production, this may require varying levels of documentation, meaning that a full legal review by companies would be virtually impossible in practice.
The risk-based approach set out in the updated guidance takes these circumstances into account
The updated guidance addresses precisely this issue and explicitly adopts a risk-based approach. If an initial review indicates an increased risk, further information must be obtained. Such a risk must always be assumed if the available information appears to be incomplete, contradictory or questionable, or if there are substantiated concerns. If, on the other hand, the available information suggests that the risk is negligible, there is no need for comprehensive documentation. Publicly available sources, such as country assessments or relevant reports may, in particular, be used as a basis for this initial assessment. Furthermore, when sourcing from countries of origin classified by the EU as low-risk, there is no obligation to assess or mitigate risks, provided there are no substantiated concerns. The required evidence may take various forms. Whether specific documents must be submitted depends on the relevant national law and is only required if they are a prerequisite for lawful production under that country's legislation. In addition, the Commission plans to establish a central register of relevant legislation by the end of 2026.
The scope also applies to e-commerce and online retail
The updated FAQs make it clear that the EUDR also applies to online and distance sales, provided these are carried out as part of a commercial activity. What matters here is not whether a sale takes place between businesses or to end consumers, but solely which operator actually makes the product available on the EU market. In addition, the functional classification of the various operators is clarified: Depending on their role in the supply chain, online retailers may be classified as operators, downstream operators or traders, and are accordingly subject to differentiated obligations. Online marketplaces are, in principle, not covered by the scope, as long as they act solely as intermediaries; if they perform additional functions, for example within the framework of fulfilment models, they may be classified as responsible operators Private end consumers, on the other hand, are not regarded as operators even if they purchase online from other EU countries; responsibility for compliance with the EUDR therefore remains with the supplying company.
Product scope of the EUDR: delegated act adopted by the Commission
A particularly practical aspect of the package of measures is the delegated act on the product scope of the EUDR. The draft, which was presented in May, was open for public consultation until 1 June 2026 and, following an assessment of feedback from stakeholders, was adopted by the Commission on 13 July 2026.
Hides, skins and leather from cattle, as well as retreaded tyres, have been excluded from the scope. Soya beans for sowing, vulcanised rubber products, conveyor and transmission belts, and seats for aircraft and motor vehicles are excluded. Instant coffee, certain palm oil derivatives and frozen cattle tongues have been newly included. Soaps containing palm oil, which were mentioned separately in the draft, are no longer specifically mentioned in the final legal act but have been subsumed under the general category of palm oil derivatives. Furthermore, the legal act provides for general exemptions. It has now been clarified that product samples and products used for analysis, investigation and testing purposes fall outside the scope of the EUDR. In addition, specific exemptions from the EUDR apply to waste, used and second-hand products, packaging materials and products used in the manufacture of medicinal products.
A transitional period applies to newly included products: They will only be subject to the Regulation from 30 December 2027. The amendment does not alter the list of raw materials covered by the Regulation itself; it affects only the products manufactured from them. The delegated act will now be submitted to the European Parliament and the Council for review. Once the two-month review period has expired, it is due to come into force in December. No approval by the Council or the Parliament is required.
Information system back online since the end of June
The draft implementing act on the information system, which was submitted to the Member States for their comments in May, has now also been adopted. It implements the changes introduced by the revised Regulation and is intended to improve user-friendliness. Key changes include a simplified reporting procedure for micro and small primary operators, as well as updated technical specifications for automated interfaces. Further features are set to follow over the course of the summer.
Following the necessary technical adjustments, the information system was back online by the end of June 2026. The Commission has also announced that it will keep the documentation up to date and offer training courses for companies from the end of July.
Act now and address EUDR compliance in good time
The resolved measures are expected to provide significant relief: According to the Commission's estimates, the annual costs of EUDR compliance for affected companies could be reduced by up to 75 % compared to what was originally envisaged under the EUDR. Companies still have enough time to prepare specifically for the new requirements before they come into force at the end of the year. Measures already taken in relation to the EUDR are by no means proving to be in vain. Rather, they provide a solid foundation for the implementation that has now been fleshed out, as key elements such as due diligence obligations, supply chain analyses and risk assessments remain in place. Companies can build on this groundwork and further develop their existing structures in a targeted manner.
The remaining time should therefore be used to further consolidate internal processes, analyse supply chain risks, train suppliers and fine-tune control mechanisms. This way, companies can prepare for the new obligations and reorganise their internal processes in such a way as to ensure the smooth implementation of the EUDR at the end of the year.
CMS can assist with implementing the EUDR within your organisation and analysing supply chain risks. Together with our software partner LiveEO, we offer companies a comprehensive solution combining legal advice and software to implement the EUDR holistically.
We would like to thank Sonia Drechsler for her valuable contribution to the preparation of this article.
