The Deforestation Regulation (EUDR) entered into force in June 2023. Since its entry into force, the start of its application has been postponed twice, and several amendments have been made to the Regulation. This page provides an overview of the most significant changes. For more information on EUDR obligations, see the Deforestation Regulation ABC page and the other topic-specific pages on the Deforestation Regulation.
New operator definitions in the Regulation
An amending Regulation adopted in December 2025 introduced two new operator definitions alongside the original operator (e.g. an importer):
- a micro or small primary producer operator (MSPO), which may prepare a simplified one-off statement (SD) for its products instead of a due diligence statement (DDS); and
- a downstream operator that manufactures or exports EUDR products already covered by a due diligence statement (DDS) or a simplified statement (SD) prepared earlier in the supply chain.
Preparation of due diligence statements and communication of reference numbers in the supply chain
The amending Regulation eased due diligence obligations for operators further downstream in the supply chain. Following the amendment, only the first placer of products on the market (e.g. an importer or primary producer) is required to prepare a due diligence statement (DDS) or a simplified statement (SD) for the products.
The operator placing the products on the market communicates the DDS reference number or SD identifier to the company purchasing the products. After this, the reference number no longer needs to be passed on further within the supply chain. A DDS reference number also no longer needs to be indicated in the export declaration if the exporter is not the first placer of the products on the market.
Change to the operator definition in the Finnish cattle sector
As a result of the amending Regulation, the Ministry of Agriculture and Forestry revised the national operator definition for the cattle sector. Under the new definition, the farm where the calf is born is considered a micro or small primary producer operator or an operator under the Deforestation Regulation, depending on the size of the enterprise. Previously, the operator was considered to be the slaughterhouse or a cattle farm engaged in direct sales.
In accordance with the Deforestation Regulation, the Finnish Food Authority will submit the information required for the simplified one-off statement (SD) to the EUDR Information System on behalf of the micro or small primary producer operator in the cattle sector. The micro or small primary producer operator forwards the farm-specific SD identifier to the purchaser of the animals.
Obligations of large undertakings engaged in trade and further processing
Large undertakings engaged in trade and further processing were previously considered operators under the Deforestation Regulation and were, among other things, required to prepare due diligence statements (DDS) for EUDR products.
Following the amendment, only the first placer of products on the market is considered an operator. Large undertakings located further downstream in the supply chain are no longer required to maintain a due diligence system or submit new due diligence statements for EUDR products.
However, large undertakings engaged in trade and further processing are required to register in the EUDR Information System. They also have certain additional obligations concerning substantiated concerns and potential cases of non-compliance.
Clarifications to the scope of products
The amending Regulation and the delegated Regulation published in July 2026 amended the list of relevant products (Annex I) of the Deforestation Regulation.
As a result of these amendments, printed products of Chapter 49, bovine hides and skins and leather products, retreaded tyres, soya beans intended for sowing, certain products made of vulcanised rubber, conveyor and transmission belts, and seats for aircraft and motor vehicles are removed from the scope of the Regulation.
At the same time, instant coffee, certain palm oil derivatives and frozen bovine tongues are added to the product list. These new products will fall within the scope of the Regulation from 30 December 2027.
New features of the Information System
The Commission has updated the EUDR Information System and published an implementing Regulation concerning the system.
New features of the EUDR Information System include the creation of simplified statements (SD) within the system, the voluntary grouping of DDS reference numbers or SD identifiers, and the registration of large companies located further downstream in the supply chain.
National Deforestation Act
Finland is preparing national implementing legislation (the Deforestation Act) for the implementation of the Deforestation Regulation. The Act will lay down provisions on, among other things, the duties of the Finnish Food Authority as the competent authority, supervision under the Deforestation Regulation and administrative sanctions.
Due to the amendments made to the Deforestation Regulation, the Government withdrew in June 2026 its earlier proposal for the Deforestation Act that had been submitted to Parliament and decided to prepare a new proposal. The new draft proposal is based on the previous Government proposal but has been updated to reflect the amendments made to EU legislation.
The objective is for the national implementing legislation to enter into force before the application of the Regulation begins in December 2026.
Commission databases on certification schemes and legislation in countries of production
The Commission intends to publish a database containing information on certification schemes related to different EUDR commodities and their content.
Certification schemes do not replace the operator’s own due diligence obligations, but they may be used as one source of information supporting risk assessment.
In addition, the Commission will publish a database containing information on legislative frameworks in countries of production. Operators may use this information when assessing whether a product has been produced in accordance with the legislation of the country of production.
The purpose of these databases is to support operators’ risk assessments and promote consistency in the application of the Regulation.
Key milestones of the Deforestation Regulation
06/2023 The Deforestation Regulation enters into force.
06/2023 The Commission publishes the first Frequently Asked Questions (FAQ). The latest version (v5) was published in May 2026.
12/2023 The first Guidance document is published. The latest version (v4) was published in May 2026.
12/2024 The start of application of the Regulation is postponed by one year.
04/2025 The Commission publishes the first Simplification Package.
06/2025 The first country benchmarking classification is published.
12/2025 The amending Regulation is adopted and the application of the Regulation is postponed by a further year.
05/2026 The Commission publishes a report and updated FAQ and Guidance documents.
12/2026 The national implementing legislation enters into force (target).
30.12.2026 Application of the Deforestation Regulation begins.
29.6.2027 Application of the Deforestation Regulation begins for micro and small enterprises (excluding products previously covered by the EU Timber Regulation).