A due diligence statement is the operator’s declaration under the EU Deforestation Regulation (EUDR) that its checks found no risk, or only negligible risk, of deforestation or illegal production. The operator files it in the EU information system before the goods are placed on the market or exported, or has an authorised representative do so.
What goes into the statement?
1. The operator’s name and address, plus its EORI number for imports and exports. 2. The product’s HS code, a description with its trade name, and the quantity in kilograms of net mass. 3. The country of production and the geolocation of every plot. 4. A fixed sentence in which the operator confirms the due diligence and takes responsibility for it. 5. A signature block with name, function and date.
For wood, the statement also gives the full scientific names of the species. The system then returns a reference number.
Who files it, and who does not?
The operator files it, or appoints an authorised representative to file on its behalf. The operator stays responsible either way. Micro and small primary operators file the simplified declaration once and receive a declaration identifier. They are small producers, in a country classified as low risk, that sell what they grew, harvested or raised themselves. Downstream operators and traders file nothing; the operator and trader answer explains the roles.
What happens after it is filed?
The reference number goes to customs before the goods are released or exported, and to the business that buys from the operator. Only that first buyer has to keep it. An operator can amend or withdraw a statement within 72 hours of receiving the number, unless the goods have been placed, exported or declared to customs in the meantime. It must keep every statement for five years. The Commission’s FAQ adds that one statement may cover several shipments.
What is decided, and what is still open?

| Point | Status on 26 October 2026 |
|---|---|
| Contents of the statement | Decided, set out in the regulation |
| Grouping several statements into one submission | Decided, since 17 July 2026 |
| Back-up procedure, with a contingency reference number, if the system fails | Open, the Commission must publish it by 30 December 2026 |
| Link between national customs systems and the EUDR system | Open, due by 1 December 2029 |
Where this comes from: Regulation (EU) 2023/1115, Articles 4, 4a, 6 and 26 and Annex II, as amended by Regulation (EU) 2025/2650; Implementing Regulations (EU) 2024/3084 and (EU) 2026/1565.
More on this: EUDR guide · EUDR compliance
Reviewed by Team GreenSutra on 26 October 2026.
