EUDR GUIDE

EUDR Compliance Guide

The EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, will require that relevant commodities and their Annex I derived products reach the European market only when they are deforestation-free and legally produced. This guide sets out what the EUDR is, the seven covered commodities and their derived products, the application dates after two delays, how due diligence and plot geolocation work, the GeoJSON, WGS-84 and four-hectare rules, the TRACES information system, India low-risk benchmarking and the 2026 simplification, and the questions exporters and EU operators ask most.

Updated 2026 · about 9 min read · Regulation (EU) 2023/1115

Editorial night illustration of the EUDR due diligence path: a faceless ranger and farmer at a forest and plantation boundary in India, a glowing geolocation pin over the plot, and an amber deforestation-free supply route carrying cargo through a twelve-star European Union stone arch into the EU market, in a teal-green night palette with amber glow.
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Key facts at a glance

The EU Deforestation Regulation, Regulation (EU) 2023/1115, covers seven relevant commodities and their Annex I derived products against a deforestation-free cut-off of 31 December 2020, with India benchmarked a low-risk country.

Regulation (EU) 2023/1115Regulation
Seven, plus Annex I productsCovered commodities
After 31 December 2020Deforestation-free cut-off
Low riskIndia risk status
Due diligence and geolocationCore duty
At least 4 percent of turnoverMaximum fine floor

What the EUDR is

The EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, will require that relevant commodities and their Annex I derived products reach the European market only when they are deforestation-free and legally produced, so goods linked to deforestation and forest degradation are kept off the EU market and out of EU exports.

Information + geolocationrequired in every caseSimplified · low-risk India · Article 13risk assessment and mitigation set asideFull · standard or higher riskCollectAssessMitigateDDS filedreference number
Two due diligence paths. Sourcing exclusively from low-risk India sets aside the risk assessment and mitigation steps under Article 13; standard or higher-risk sourcing applies all three steps before the statement can be filed. The information and geolocation duties remain in every case.

The EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, will require that relevant commodities and their Annex I derived products reach the European market only when they are deforestation-free and legally produced. Its purpose is to keep goods linked to deforestation and forest degradation off the EU market and out of EU exports. Two elements set the scope:

  • Seven relevant commodities. Cattle, cocoa, coffee, oil palm, rubber, soya and wood, together with derived goods listed in Annex I such as leather, chocolate, furniture, soya meal and palm oil derivatives.
  • Deforestation-free cut-off. A commodity must be produced on land not subject to deforestation after 31 December 2020, and wood must be harvested without inducing forest degradation after that date.

The obligations are not yet applying. As amended by Regulation (EU) 2025/2650, published on 23 December 2025, the regulation introduces phased application dates and confirms who carries the duty:

  • Apply from 30 December 2026. Medium and large operators and traders.
  • Apply from 30 June 2027. Micro and small operators and traders established by 31 December 2024.
  • Superseded dates. The earlier 30 December 2025 and 30 June 2026 dates set by Regulation (EU) 2024/3234 are superseded, and the original 30 December 2024 date never took effect.
  • Operator and trader. An operator is any person who places relevant products on the EU market or exports them; a trader is any other person in the supply chain who makes relevant products available on the market.
  • Core duty. Before placing the goods on the market or exporting them, the operator first placing them must exercise due diligence and file a due diligence statement, comprising information collection, risk assessment and risk mitigation.

India is benchmarked a low-risk country under Commission Implementing Regulation (EU) 2025/1093, so an operator sourcing exclusively from India may apply the simplified due diligence of Article 13 and set aside the risk assessment and risk mitigation steps, unless it becomes aware of a non-compliance risk. The information and geolocation duties remain in every case. The lean overview and the conversion path sit on the EUDR solutions page; this guide holds the detail.

How EUDR due diligence flows from origin plot to EU market

Under the EUDR a relevant commodity from a geolocated origin plot travels the supply chain to the operator placing it on the EU market or exporting it, who collects the information, assesses and mitigates risk where required, then files a due diligence statement in the EU information system and obtains a reference number before the goods clear the border.

EXPORTING COUNTRYEUROPEAN UNIONEU BORDER1Origin plotgeolocated, India2Supply chaincommodity + products3Due diligencecollect, assess, mitigate4DDS filedreference number5EU marketgoods clear the borderlow-risk India sets risk steps aside
A relevant commodity grown on a geolocated origin plot travels the supply chain to the operator placing it on the EU market or exporting it. That operator files a due diligence statement in the EU information system and obtains a reference number, which downstream operators pass on, before the goods clear the border. Sourcing exclusively from low-risk India sets the Article 13 risk steps aside.
  1. Origin plotA relevant commodity is grown on a geolocated production plot, recorded by latitude and longitude and, where the plot is larger than four hectares for commodities other than cattle, by a polygon of the plot perimeter.
  2. Supply chainThe commodity and its Annex I derived products travel the supply chain from the Indian producer toward the European operator that will place them on the market or export them.
  3. Due diligenceThe operator collects the Article 9 information and, where sourcing is not from a low-risk country, assesses and mitigates the risk that the goods are not deforestation-free or not legally produced.
  4. DDS filedThe operator first placing on the market or exporting files a due diligence statement in the EU information system and receives a reference number; downstream operators pass that reference number on.
  5. EU marketOnce the statement is filed, the goods clear the European border and enter the EU market, with the reference number demonstrating compliance down the chain.

Sourcing exclusively from low-risk India sets the Article 13 risk assessment and mitigation steps aside, yet the information and geolocation duties remain in every case.

Geolocation done right: GeoJSON, WGS-84 and the four-hectare rule

EUDR geolocation is recorded as latitude and longitude in decimal degrees to six decimal places, on the WGS-84 datum (EPSG:4326), and uploaded as a GeoJSON file to the EU information system on the TRACES platform: a single point is sufficient for a plot of up to four hectares, while a plot of more than four hectares is described by a polygon tracing the plot perimeter.

EUDR geolocation is recorded as latitude and longitude in decimal degrees to six decimal places, on the WGS-84 datum (EPSG:4326), and uploaded as a GeoJSON file to the EU information system on the TRACES platform. The technical specifications set the format, and the shape that describes a plot then depends on its size:

  • Format source. The decimal-degree format, the WGS-84 datum and the GeoJSON file structure follow the EU information system technical specifications rather than the body of the regulation.
  • Shape by plot size. The shape that describes a plot depends on its size, with a single point for smaller plots and a polygon for larger ones.
  • Cattle carve-out. Cattle plots are exempt from the polygon requirement.
PLOT UP TO 4 HECTARESLATLONGOne lat long pair6 decimals · WGS-84 · GeoJSON
A plot of up to four hectares is located by one latitude and longitude pair in decimal degrees to six decimal places on WGS-84.
When it is used
A plot of up to four hectares.
What it describes
One latitude and longitude pair in decimal degrees to six decimal places on WGS-84 (EPSG:4326), locating the plot.
File format
Uploaded as a GeoJSON file to the EU information system on the TRACES platform.
Cattle
Cattle plots are exempt from the polygon requirement, so a point applies to cattle plots regardless of size.
Both tracks
The same coordinate format and file structure apply whether or not the simplified low-risk route is taken.
PLOT OVER 4 HECTARES · OTHER THAN CATTLEPerimeter polygonseries of lat long · GeoJSON
A plot of more than four hectares is described by a polygon tracing the plot perimeter, in the same coordinate format, uploaded in the GeoJSON file.
When it is used
A plot of more than four hectares used to produce relevant commodities other than cattle.
What it describes
A series of latitude and longitude points in the same format tracing the plot perimeter, uploaded in the GeoJSON file.
File format
Uploaded as a GeoJSON file to the EU information system on the TRACES platform.
Cattle
The polygon requirement does not apply to cattle plots; it applies to relevant commodities other than cattle.
Both tracks
A plot package built to the six-decimal WGS-84 standard and submitted as GeoJSON serves on both due diligence tracks.

A plot package built to the six-decimal WGS-84 standard and submitted as GeoJSON serves whether or not the simplified low-risk route is taken. A readiness review fixes the plot capture before any evidence work begins.

Download the EUDR due-diligence checklist

A one-page branded checklist sets out the six EUDR readiness steps: scope the commodities and Annex I products, geolocate every plot, assemble deforestation-free and legality evidence, choose the due diligence track, prepare the due diligence statement, and retain the records.

  1. Scope the commodities and Annex I products
  2. Geolocate every plot
  3. Assemble deforestation-free and legality evidence
  4. Choose the due diligence track
  5. Prepare the due diligence statement
  6. Retain the records

The download link is emailed on submit and the team is notified. The checklist is also reachable directly below.

Download the checklist PDF directly

EUDR Checklist — Lead Magnet

Application dates and phase-in

The EUDR has been in force since 29 June 2023 and the deforestation cut-off has never moved, while the application dates moved twice: under Regulation (EU) 2025/2650 the obligations will apply from 30 December 2026 for medium and large operators and traders and from 30 June 2027 for micro and small operators.

The regulation has been in force since 29 June 2023 and the deforestation cut-off has never moved: land deforested after 31 December 2020 cannot supply covered goods. What moved twice are the application dates. The period now is a preparation window before the obligations apply.

31 Dec 2020Deforestation cut-off29 Jun 2023Regulation in force6 Dec 2024TRACES system launched19 Dec 2024First postponement22 May 2025India benchmarked low risk23 Dec 20252025 amendment published30 Dec 2026Applies, large operators30 Jun 2027Applies, small operators
EUDR milestones from entry into force and the deforestation cut-off through the two delays to the application dates and the five-year record-keeping duty.
  1. 31 Dec 2020Deforestation-free cut-off: a commodity must be produced on land not subject to deforestation after this date, and wood harvested without inducing forest degradation after it. Unchanged by the 2025 amendment.
  2. 29 Jun 2023Regulation (EU) 2023/1115 enters into force. The original application dates were 30 December 2024 for medium and large operators and 30 June 2025 for micro and small operators.
  3. 6 Dec 2024The EUDR information system, built on the European Commission TRACES platform under Article 33, is launched. Registration is open.
  4. 19 Dec 2024Regulation (EU) 2024/3234, the first postponement, moves the dates to 30 December 2025 and 30 June 2026. These are now superseded.
  5. 22 May 2025Commission Implementing Regulation (EU) 2025/1093 sets the country benchmarking. India is classified low risk; only four countries are classified high risk.
  6. 23 Dec 2025Regulation (EU) 2025/2650 is published, limiting the full statement obligation to the first operator, creating a downstream operator category, introducing a one-time simplified declaration, and removing printed Chapter 49 products from Annex I.
  7. 30 Dec 2026Obligations apply for medium and large operators and traders: due diligence, geolocation and the due diligence statement before placing relevant products on the market or exporting them.
  8. 30 Jun 2027Obligations apply for micro and small operators and traders established by 31 December 2024.

Operators and traders must keep their due diligence statements and the supporting documentation for five years from the date the relevant products were placed on, made available on, or exported from the EU market. The lean engagement and the conversion path sit on the EUDR solutions page.

Commodities covered by the EUDR

The EU Deforestation Regulation lists seven relevant commodities and the products derived from them in Annex I, and the obligation follows the commodity and its derived products rather than the trade name.

The obligation follows the commodity and its derived products rather than the trade name, so the commodities below act as the guide. Printed Chapter 49 products such as books and newspapers were removed from Annex I by Regulation (EU) 2025/2650.

Coffee

Roasted · extracts

Green and roasted coffee and coffee extracts, a leading Indian export to the European market grown in Karnataka and Kerala.

Annex I commodity

Rubber

Tyres · sheets · latex

Natural rubber and derived products including tyres, sheets and latex, sourced from Kerala and the North-East.

Annex I commodity

Soya

Soya bean · meal · oil

Soya beans and derived products including soya meal and soya oil placed on the European market.

Annex I commodity

Cattle

Leather · hides

Cattle and derived products including leather and hides; geolocation polygons do not apply to cattle plots.

Polygon exempt

Cocoa

Chocolate · cocoa butter

Cocoa beans and derived products including chocolate and cocoa butter listed in Annex I.

Annex I commodity

Oil palm

Palm oil · derivatives

Oil palm fruit and palm oil and its derivatives placed on the European market.

Annex I commodity

Wood

Timber · furniture · pulp · paper

Wood and derived products including timber, furniture, pulp and paper, with degradation as well as deforestation in scope.

Degradation in scope

A precise check of which commodities and derived products a business exports, and in what role toward the European market, is the first step of every EUDR readiness review.

Dates, duties and the simplified low-risk track

India is benchmarked low risk under Implementing Regulation (EU) 2025/1093, so exclusively Indian sourcing qualifies for the simplified track of Article 13, which sets aside the risk assessment and risk mitigation steps while the information and geolocation duties remain in every case.

India is benchmarked low risk under Implementing Regulation (EU) 2025/1093, so exclusively Indian sourcing qualifies for the simplified track of Article 13. The simplification narrows the workload without removing the core duties:

  • What it sets aside. The risk assessment and risk mitigation steps are set aside under Article 13 for exclusively low-risk sourcing.
  • What never falls away. The information and geolocation duties remain in every case, even on the simplified track.
  • When it stops applying. The simplification ceases to apply if the operator becomes aware of information pointing to a risk of non-compliance.
  • Lighter inspection tier. Authorities need check only 1 percent of operators on low-risk origins, against 3 percent for standard risk and 9 percent for high risk.

The two tables below set out how the application dates moved and how each duty compares across the standard and the simplified tracks.

EUDR application dates as amended
StageMedium and large operatorsMicro and small operators
Original, Regulation (EU) 2023/111530 December 202430 June 2025
First delay, Regulation (EU) 2024/323430 December 202530 June 2026
Current, Regulation (EU) 2025/265030 December 202630 June 2027
Standard due diligence compared with the simplified low-risk track
DutyStandard due diligenceSimplified, Article 13, low-risk sourcing
Plot geolocationRequired, six decimal digits, polygons over four hectares.Required identically.
Deforestation-free and legality evidenceRequired against the 31 December 2020 cut-off.Required identically.
Risk assessmentRequired for every supply chain.Set aside unless non-compliance information emerges.
Risk mitigationRequired where risk is found.Set aside unless non-compliance information emerges.
Due diligence statementFiled before first placing on the market.Filed identically.

For Indian exporters of covered goods, EUDR readiness turns on geolocating every production plot, assembling evidence that the land was not deforested after 31 December 2020, and readying the trail so the European operator can file the due diligence statement in the EU information system. The India and European Union free trade agreement provides no exemption from the EUDR, so the discipline applies to material exporters of coffee, rubber, soya, leather, cocoa and wood. A first step is the engagement on the EUDR solutions page.

EUDR questions, answered in depth

Common questions on EUDR scope, dates, geolocation, the due diligence statement, India low-risk benchmarking, penalties and record-keeping, answered for exporters and EU operators.

What are EUDR solutions?

EUDR solutions prepare a business for the EU Deforestation Regulation, Regulation (EU) 2023/1115, which will require covered commodities to be deforestation-free and legally produced before they reach the European market. The work covers mapping products against the seven covered commodities, geolocating every production plot, assembling evidence that the land was not deforested after 31 December 2020, and readying the trail so the European operator can file the due diligence statement in the EU information system. The aim is an export supply chain that is ready before the obligations apply.

When does the EUDR start applying after the latest delay?

Under Regulation (EU) 2025/2650, published on 23 December 2025, the obligations will apply from 30 December 2026 for medium and large operators and traders, and from 30 June 2027 for micro and small operators and traders established by 31 December 2024. The earlier 30 December 2025 and 30 June 2026 dates set by Regulation (EU) 2024/3234 are superseded, and the original 30 December 2024 date never took effect. The regulation is not yet applying, so the period now is a preparation window.

Which commodities does the EUDR cover?

The regulation covers seven relevant commodities: cattle, cocoa, coffee, oil palm, rubber, soya and wood, together with the products derived from them listed in Annex I, such as leather, chocolate, furniture, soya meal and palm oil derivatives. Printed products of Chapter 49 of the Combined Nomenclature, such as books and newspapers, were removed from Annex I by Regulation (EU) 2025/2650 and are no longer in scope.

Is India high risk or low risk under the EUDR?

India is classified a low-risk country under Commission Implementing Regulation (EU) 2025/1093 of 22 May 2025. An operator sourcing exclusively from a low-risk country may apply the simplified due diligence of Article 13, which sets aside the risk assessment and risk mitigation steps unless the operator becomes aware of information pointing to a risk of non-compliance. Only four countries are classified high risk, and India is not among them, so the low-risk benchmark is a genuine advantage for Indian exporters.

What geolocation data does the EUDR require?

Due diligence requires the geolocation of every plot of land where the commodity was produced, given as latitude and longitude using at least six decimal digits. For plots of more than four hectares used to produce relevant commodities other than cattle, the geolocation must be provided as polygons describing the plot perimeter. Cattle plots are exempt from the polygon requirement, which is a point the data capture has to get right.

Do Indian exporters file the due diligence statement themselves?

The due diligence statement is filed in the EU information system by the operator that first places the goods on the market or exports them, which is usually the European-side operator. An Indian supplier provides the plot geolocation, the deforestation-free evidence and the traceability records that the operator needs. Where the exporter places the goods on the market through its own European entity, that entity is the operator and files the statement itself.

What is the deforestation-free cut-off date?

A commodity must be produced on land that was not subject to deforestation after 31 December 2020, and wood must be harvested without inducing forest degradation after that date. The cut-off is a fixed baseline and was not changed by the 2025 amendment, so plots that were forest after that date and cleared since cannot supply covered commodities to the European market once the obligations apply.

Does every business in the chain file a separate statement?

No. As amended by Regulation (EU) 2025/2650, the full due diligence statement obligation falls on the operator carrying out the first placing on the market or export. A downstream operator registers in the information system and passes on the reference number issued for that statement rather than filing a fresh one. A micro or small primary operator uses a one-time simplified declaration and receives a declaration identifier sufficient for traceability.

What can the fines be for breaking the EUDR?

Under Article 25 the maximum fine must be set at least at 4 percent of the operator or trader total annual Union-wide turnover in the year before the fining decision, and each EU Member State sets the actual level and may go higher. Penalties also include confiscation of the relevant products and of the revenues gained, temporary exclusion of up to 12 months from public procurement and public funding, and, for serious or repeated infringements, a temporary ban on placing the products on the market or exporting them.

Is the low-risk status enough to skip due diligence?

No. India being low risk lets the European operator apply the simplified due diligence of Article 13, which sets aside the risk assessment and risk mitigation steps, but the information and geolocation duties remain in every case. Plot coordinates, polygons for plots over four hectares other than cattle, and evidence that the land was not deforested after 31 December 2020 are still required, and the simplification falls away if the operator becomes aware of a non-compliance risk.

How many EUDR checks do authorities run on low-risk sourcing?

Member State authorities must check at least 9 percent of operators placing products from high-risk countries, 3 percent for standard-risk countries and 1 percent for low-risk countries, counted per commodity under Article 16. Sourcing from India therefore sits in the lightest inspection tier, provided the geolocation and evidence package behind each due diligence statement holds up when a check does come.

Does meeting the EUDR also cover other EU import rules?

No. The EU Deforestation Regulation is one of several European frameworks an Indian exporter may face, separate from the Carbon Border Adjustment Mechanism and other EU rules. A business serving the European market may carry more than one obligation at once, and meeting the EUDR satisfies only the deforestation due diligence requirement. Where several frameworks apply, planning them together keeps each obligation from being missed.

Which platform files the EUDR due diligence statement?

Due diligence statements are submitted electronically, before products are placed on the EU market, through the EUDR Information System established under Article 33. This is the register of due diligence statements built on the European Commission TRACES platform. Each submitted statement generates a reference number, together with a verification number that operators and traders pass along the supply chain so that downstream actors and competent authorities can confirm a statement exists. The reference and verification numbers confirm that a statement has been filed; they do not expose the full underlying supply-chain data to a recipient.

What does the 2026 EUDR simplification change?

Under Regulation (EU) 2025/2650, only the first operator placing a product on the EU market files a full due diligence statement, while downstream operators and traders may rely on and pass on the existing reference number, and micro or small primary operators may submit a one-time simplified declaration. The further simplifications announced in the European Commission May 2026 package, including voluntary grouping or bulk submission and updated submission mechanics, are delivered through draft implementing and delegated acts and guidance that, as of mid-2026, are not all formally adopted. The first-operator and one-time-declaration changes are binding now; the grouping and bulk-submission mechanics are announced and pending rather than settled law.

What role do CN or HS codes play under the EUDR?

The EU Deforestation Regulation attaches its obligations to the relevant commodities and the products derived from them as listed in Annex I, and Annex I identifies those products by their Combined Nomenclature codes, the EU classification built on the international Harmonised System. Confirming the correct CN code for each exported product is therefore how a business establishes whether a good falls inside Annex I and so inside the regulation. The same classification basis is why printed products of Chapter 49, such as books and newspapers, could be removed from Annex I by Regulation (EU) 2025/2650, and it is the first check in scoping a supply chain.

How do cooperatives and aggregators handle geolocation for smallholder coffee or rubber?

Where many smallholder plots feed a single export, a cooperative or aggregator typically gathers the plot geolocation on the growers behalf, recording each plot by latitude and longitude to at least six decimal digits, with a polygon for any plot larger than four hectares used for commodities other than cattle, so the consolidated package can support the due diligence statement. Sourcing exclusively from low-risk India lets the operator apply the simplified due diligence of Article 13, yet the information and geolocation duties remain in every case, so the aggregator collecting accurate per-plot coordinates is what lets the European operator file once and pass the reference number down the chain.

Does RSPO or Rainforest Alliance certification replace EUDR due diligence?

No. Voluntary certification or third-party verified schemes such as RSPO, Rainforest Alliance, FSC or PEFC can be used as one source of information in the EUDR risk assessment, but they do not replace the operator own due diligence or the obligation to submit a due diligence statement, and the operator retains full legal responsibility for compliance. There is no EUDR certification that exempts a business from due diligence, so plot-level geolocation and deforestation-free evidence are still required whatever certificates a supply chain already holds.

How long must EUDR due-diligence records be kept?

Operators and traders must keep their due diligence statements and the supporting documentation and information for five years from the date the relevant products were placed on, made available on, or exported from the EU market, and must make them available to competent authorities on request. The five-year clock runs from when the products entered the market rather than from the date the statement was filed, so the geolocation, evidence and traceability package behind each consignment is retained for five years after that consignment moved.

Does the India and EU trade agreement exempt Indian exporters from the EUDR?

No. The India and European Union free trade agreement does not provide any exemption from the EU Deforestation Regulation. The regulation remains fully applicable to imports from India once the obligations apply, and the low-risk benchmarking under Implementing Regulation (EU) 2025/1093 is what lets an operator sourcing exclusively from India apply the simplified due diligence of Article 13, rather than any trade-agreement carve out. Indian exporters of covered commodities to the European market stay subject to the mechanism, which is why an EUDR consultant in India works from the regulation as it stands.

Primary sources

The EUDR rules cited in this guide come from the European Union legal texts and the European Commission.

Request an EUDR readiness review

This guide sets out the rules; a readiness review applies them to a specific supply chain. A short conversation about the commodities exported, the plots that supply them and the European operators involved turns into a tailored EUDR plan. The EUDR solutions page sets out the engagement, plot by plot.

Reviewed June 2026