EUDR update: package of measures with simplifications published
Latest developments regarding the EU Deforestation Regulation (EUDR). After the entry into force of the Regulation was postponed several times, most recently in December 2025, the European Commission was due to flesh out the revised provisions by April 2026 and take targeted action to overcome existing implementation barriers for companies and 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 and a draft delegated act on the scope of the Regulation. In addition, the Commission has submitted an updated implementing regulation on the EU information system to the Member States.
The aim is to provide additional guidance to economic operators, Member States and other stakeholders, whilst at the same time ensuring greater legal certainty and predictability. With the package of measures it has put forward, the Commission is laying the groundwork for the EUDR to enter 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 now available 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 producers. 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 due diligence obligations with future EU legislation such as the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Forced Labour Regulation (EUFLR). 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.
EUDR: topics of particular practical relevance
The following areas 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 declaration, 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 producers in low-risk countries. This includes primary producers 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 compliance with the relevant legislation 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 explicitly builds on the risk-based approach in order to address the circumstances mentioned. 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 concrete indications of possible legal violations. 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 a reduced obligation to assess risks and no obligation to mitigate risks unless there are indications of non-compliance. 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 of the EUDR 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 or traders 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: New draft alters the product scope
A particularly practical aspect of the current package of measures is the draft delegated act on the product scope of the EUDR. Among other things, it provides for the inclusion of additional downstream products such as instant coffee, certain palm oil derivatives – including soaps containing palm oil – and frozen cattle tongues. At the same time, the Commission proposes to exclude certain products from the scope. These include, in particular, hides, skins and leather from cattle, as well as retreaded tyres.
In addition, the draft provides for general exemptions, including product samples, certain packaging materials, used products and waste. The draft delegated act remains open for public consultation until 1 June 2026. The companies concerned therefore have the opportunity to contribute their assessments and practical experience to the further proceedings.
Updated information system due to go back online soon
The European Commission is also currently updating the EU Information System to reflect the changes introduced by the revised Regulation and to improve its user-friendliness. The revised draft implementing act for the information system will now be submitted to the Member States for their comments prior to its formal adoption. Key changes include a simplified reporting procedure for micro and small primary producers, updated technical specifications for automated interfaces, and the introduction of a contingency plan in the event of unplanned system failures. In addition, an optional grouping function has been included at the stakeholders' request. This allows multiple deliveries or due diligence statements to be consolidated within the system and linked to shared data sets, enabling more efficient and consistent data management, particularly in standardised supply chains. Furthermore, the Commission is working closely with the Member States to make relevant data from national registers available and to incorporate them directly into the information system. This is intended to help businesses meet their obligations and, in particular, to further reduce the administrative burden on micro and small primary producers.
Companies should act now and address their EUDR compliance in good time
The proposed 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 now have 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 additional time provides, in particular, an opportunity to further consolidate internal processes, analyse supply chain risks, train suppliers and fine-tune control mechanisms. Companies can use the remaining time to prepare for the new obligations without undue stress and to 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.
