EUDR is approaching. New obligations for businesses, regulatory changes and the risk of product sales being suspended

The main obligations under the EU Deforestation Regulation (EUDR) will begin to apply on 30 December 2026. Although the regulation is primarily associated with protecting tropical forests, its consequences will also affect Polish importers, manufacturers, distributors and exporters. Importantly, the obligations may apply to businesses whose activities have no direct connection with forestry or agriculture.

EUDR has undergone significant changes in recent months. The application date has been postponed, some supply chain obligations have been simplified, and another regulation amending the list of covered products was published in September 2026. For businesses, this means having to reassess whether their activities fall within the scope of EUDR and which obligations they will actually need to fulfil.

The greatest risk is that a company may fail to identify obligations relating to a product it sells, even though that product is covered by EUDR because of its CN code and the raw materials used. Consequently, the problem may extend beyond missing documentation to an inability to legally place the product on the market or export it from the European Union.

1. What is EUDR and who does it cover?

EUDR, Regulation (EU) 2023/1115 of the European Parliament and of the Council, aims to restrict the placing on the EU market of products associated with deforestation and forest degradation.

The regulation covers seven main commodity groups: cattle, cocoa, coffee, oil palm, rubber, soya and wood. However, its provisions also apply to certain products made from these commodities.

In practice, businesses that should review their activities include manufacturers and importers of furniture, paper products, packaging, certain food products, tyres and other natural rubber products.

However, the mere use of wood, cocoa or rubber does not determine whether a product is covered by the regulation. The decisive factors are its tariff classification and the scope of Annex I to EUDR, taking into account the amendments introduced in 2025 and 2026.

This is particularly important for businesses offering a wide product range. A company may simultaneously sell goods covered by EUDR and very similar products that fall outside its scope.

The fundamental principle of EUDR is a prohibition on placing covered products on the market, making them available on the market or exporting them unless they meet the required conditions. These products must be deforestation-free, produced in accordance with the relevant legislation of the country of production, and covered by the appropriate documentation required under EUDR.

2. New EUDR application dates – who has until 2027?

The amendments adopted in December 2025 established the following dates:

Date	Businesses and products
30 December 2026	Generally, large and medium-sized enterprises covered by EUDR
30 December 2026	Micro and small enterprises in respect of products previously covered by the EU Timber Regulation (EUTR)
30 June 2027	Other qualifying micro and small enterprises established by 31 December 2024
30 December 2027	New product categories added by Delegated Regulation (EU) 2026/2102

It should be emphasised that postponement does not mean exemption from the obligations. Businesses that will need to obtain information from suppliers in third countries should start this process sufficiently early. Obtaining documentation and geolocation data, or making changes to commercial contracts, may require cooperation between several participants in the supply chain.

When determining the applicable date, businesses should consider their size and status, the type of product and the relevant transitional provisions.

3. The September EUDR amendment – some products removed, others added

One of the most significant recent changes is Commission Delegated Regulation (EU) 2026/2102 of 13 July 2026, published in the Official Journal of the EU on 17 September 2026.

It amended the range of products covered by EUDR, addressing calls to simplify and clarify the provisions.

Products removed from the list include:

• bovine hides and skins classified under specified headings in Chapter 41;
• retreaded tyres;
• rubber conveyor and transmission belts covered by heading 4010;
• other articles of vulcanised rubber classified under heading 4016;
• soya beans for sowing;
• certain motor vehicle and aircraft seats.

Meanwhile, products added to the scope of EUDR include:

• coffee extracts, essences and concentrates, including instant coffee;
• certain palm oil derivatives;
• selected fatty alcohols and chemical compounds manufactured using oil palm;
• certain soaps and chemical preparations;
• selected polyethers in primary forms;
• frozen bovine tongues.

The obligations for the new product categories are scheduled to apply from 30 December 2027.

The changes may be relevant to businesses in the food, chemical, automotive, rubber and manufacturing industries.

For example, a business trading in rubber products should distinguish between new pneumatic tyres, which generally remain covered by the regulation within the relevant scope, and retreaded tyres, which have been excluded.

Similarly, a food manufacturer should not automatically assume that every product containing cocoa is subject to EUDR. Each product must be assessed against the relevant CN code and the wording of the annex.

The regulation also clarified exclusions concerning, among other things, certain samples, used products, waste and packaging. However, these are not blanket exclusions – their application requires verification of the specific conditions.

4. EUDR may also affect the chemical industry

The expansion of the list of products associated with the use of palm oil deserves particular attention.

Regulation 2026/2102 brings not only selected food products but also certain chemical substances and preparations within the scope of the new obligations.

The list includes selected compounds covered by CN headings 2905, 2915, 2916, 2921, 2923 and 2924, as well as certain chemical preparations under subheading ex 3824 99 and polyethers under subheading ex 3907 29.

This means that EUDR obligations may also arise for businesses in industries that have not previously identified the regulation as a significant legal risk.

This applies particularly to importers, manufacturers and distributors of selected oleochemical products, surfactants, auxiliary substances and industrial preparations.

Many entries include the designation “ex”, which limits the scope of the regulation to specific products, for example those synthesised using oil palm.

Assigning a product to a particular CN code may therefore not always be sufficient to determine the applicable obligations. An analysis of its composition, production process and the origin of the raw materials used may also be necessary.

This is particularly important for chemical substances that can be manufactured using different raw materials and technologies.

In certain cases, the provisions also provide for exclusions linked to products intended for use in the manufacture of medicinal products.

5. Will every importer and seller have to submit a due diligence statement?

No. This is one of the most significant changes to EUDR.

Following the December 2025 amendment, the provisions distinguish more clearly between the obligations of operators responsible for first placing products on the market and those of participants further along the supply chain.

Operators placing products on the market

Before a relevant product is first placed on the EU market or exported, the operator must generally carry out due diligence.

This involves collecting the relevant information, assessing risk and, where required, implementing risk mitigation measures. A due diligence statement, known as a DDS, must then be submitted through the EU information system.

Simplified declarations are available for micro and small primary operators meeting certain conditions, including production in low-risk countries.

Processors and traders further along the supply chain

In many cases, their obligations are now substantially reduced.

Businesses selling or processing products that have already been subject to the relevant obligations at an earlier stage generally do not need to repeat the full due diligence procedure or submit another DDS, provided they act as downstream operators or traders within the meaning of EUDR.

However, they must collect and retain specified information about their suppliers and customers for at least five years. A DDS reference number or simplified declaration identifier must be obtained from the supplier where that supplier is the operator responsible for placing the product on the market.

In addition, downstream operators and traders that are not SMEs must register in the EUDR information system.

If information indicating that a product is non-compliant becomes available, additional obligations relating to notification and responding to risk may arise.

This change is significant for businesses that were concerned about having to duplicate the full verification procedure at every stage of trade.

6. Poland classified as a low-risk country – does this exempt businesses from EUDR?

The European Commission has classified Poland as a low-risk country.

This is beneficial for Polish businesses using relevant commodities produced in Poland, as it allows simplified due diligence procedures to be used in certain cases.

However, it does not mean automatic exemption from EUDR.

A country’s classification as low-risk does not remove the fundamental requirement to ensure that products comply with the regulation.

In particular, an operator using simplified due diligence must still fulfil the statutory obligations concerning information collection and documentation of compliance.

Moreover, the relevant factor is the country in which the commodity was produced, rather than merely the seller’s country of establishment or the place where the product was processed.

A product sold by a Polish business but made from raw materials originating in other countries may therefore require a separate risk assessment.

7. Polish legislation implementing EUDR – who will inspect businesses?

Alongside the EU-level changes, work is under way on national legislation to ensure the application of EUDR in Poland.

The Ministry of Climate and Environment has prepared draft legislation, numbered UC101, concerning the protection of the market and economic competitiveness against products and commodities causing deforestation and forest degradation.

The bill provides for inspection responsibilities to be divided between three authorities:

• the Agricultural and Food Quality Inspection – for cocoa, coffee, oil palm, soya and relevant derived products;
• the Veterinary Inspection – for cattle and relevant derived products;
• the Environmental Protection Inspection – for wood, rubber and relevant derived products.

As of 16 October 2026, official government information continues to describe UC101 as a bill undergoing the legislative process.

For businesses, the key point is that EUDR inspections will not be limited to a single industry or solely to imports.

They may cover company documentation, the flow of goods, the accuracy of information identifying their origin, and the way information obligations are fulfilled.

8. Penalties for EUDR infringements – risks extend beyond financial penalties

EUDR provides for significant consequences for infringements.

Under Article 25 of the regulation, Member States must establish effective, proportionate and dissuasive penalties.

For legal persons, the provisions require the maximum available fine to be at least 4% of total annual EU-wide turnover in the financial year preceding the decision imposing the fine.

This does not mean that a fine of that amount will automatically be imposed for every infringement. The specific rules governing penalties will also be set out in the relevant national legislation.

The regulation also provides for the possibility of confiscating products and revenues from certain transactions, temporary exclusion from public procurement and access to public funding, and, in the case of serious or repeated infringements, a temporary prohibition on placing or making certain products available on the market or exporting them.

For a business, the most serious problem may therefore be disruption to supply continuity, halted imports or an inability to fulfil contracts, rather than the financial penalty itself.

9. How should businesses prepare for EUDR?

The recommended first step is to review the products offered by the business and determine which actually fall within the scope of EUDR.

The analysis should consider not only the product range, but also how the business operates. Different obligations may apply to an importer bringing products into the European Union from third countries, a manufacturer using raw materials already placed on the market, and a distributor.

Particular attention should be paid to the following issues:

1. Verification of CN classification – determining which products are covered by the regulation, taking into account the latest amendments to Annex I.
2. Determining the business’s role – identifying the obligations applicable to individual purchasing, production and sales models.
3. Supplier analysis – establishing the origin of the relevant commodities and the availability of documentation confirming product compliance.
4. Preparation of procedures – developing rules for due diligence, data management and responding to information about potential non-compliance.
5. Adaptation of systems and contracts – ensuring the ability to obtain, retain and transmit the required data, and defining the responsibilities of individual business partners.

Not all businesses will need to implement extensive due diligence systems. In many cases, appropriately designed procedures for identifying products and documenting supply chain flows may be sufficient.

The key, however, is to determine correctly which obligations actually apply to the individual company.

10. EUDR – an environmental regulation that may become an operational challenge

The coming months will be an important period for businesses preparing to apply EUDR.

Although successive legislative changes have reduced some administrative obligations, they have not removed the fundamental requirements concerning product compliance with the regulation.

Moreover, the changing product scope means that analyses conducted under earlier versions of the legislation need to be updated.

From a business perspective, EUDR should therefore be treated not only as another environmental regulation, but also as a matter involving supply chains, international trade, tariff classification and legal risk management.

For companies that have not yet analysed EUDR, the most important question is no longer simply whether their products may be linked to deforestation, but, above all, whether they will be able to continue placing them on the market, making them available and exporting them without disruption from the applicable date.

Contact

If you would like to determine whether your business activities fall within the scope of EUDR, verify the classification of individual products or establish the obligations arising from the new provisions, please contact us.

Krzysztof Wiński
Partner, Thedy & Partners
E-mail: krzysztof.winski@thedy.pl
Tel.: +48 519 506 434

Joanna Frąckiewicz
Senior Manager, Thedy & Partners
E-mail: joanna.frackiewicz@thedy.pl
Tel.: +48 791 500 858