# EUDR due diligence statement: who files and what suppliers owe > Who submits the EUDR due diligence statement after the 2025 amendment, when it applies in 2026 and 2027, the geolocation data needed and what to ask suppliers. Source: https://sourcesquid.co/compliance/eudr/ EU · Deforestation · Regulation (EU) 2023/1115 # EUDR: every plot mapped before you ship. The EU Deforestation Regulation (EUDR, Regulation (EU) 2023/1115) applies from 30 December 2026 to large and medium operators and from 30 June 2027 to micro and small operators. The operator that first places a covered product on the EU market, or exports it, submits a due diligence statement backed by the geolocation of every plot of land where the commodity was produced. [Get my EUDR data plan](https://sourcesquid.co/start/?from=compliance-eudr) [Check if EUDR applies](https://sourcesquid.co/tools/eudr-checker/) 30 Dec 2026 large and medium operators 30 Jun 2027 micro and small operators 7 commodities in scope Status · checked 28 Sep 2026 **Applies from 30 Dec 2026** 1. 22 May 2025Country benchmarking adopted 2. 23 Dec 2025Second amendment: simplify and postpone 3. 4 May 2026Simplification review: dates confirmed 4. Today28 Sep 2026 5. 30 Dec 2026EUDR applies: large and medium operators 6. 30 Jun 2027EUDR applies: micro and small operators All dates and references ↓ The short answer ## What you need to know. Checked against official sources on 28 September 2026. 1. 01 The EUDR covers seven commodities: **cattle, cocoa, coffee, oil palm, rubber, soya and wood** , plus the derived products listed by CN code in Annex I, such as furniture, paper and board, leather and tyres. 2. 02 Covered products must be **deforestation-free** (no deforestation after 31 December 2020), produced in line with the laws of the country of production, and covered by a **due diligence statement**. 3. 03 After the December 2025 amendment, only the **first operator** placing a product on the EU market, or exporting it, submits the statement. Downstream operators and traders register (non-SMEs only) and keep the reference numbers. 4. 04 Application dates: **30 December 2026** for large and medium operators and traders, **30 June 2027** for micro and small operators. The Commission confirmed in May 2026 that these dates stand. 5. 05 Country benchmarking classes **India, China and Viet Nam as low risk** , which allows simplified due diligence. Only Belarus, North Korea, Myanmar and Russia are high risk. Who it applies to ## Your role decides what you file. Operator ### First to place on the EU market Importing wooden furniture, paper packaging, cattle leather, natural rubber goods, cocoa or coffee into the EU makes you the operator. You run due diligence and submit the statement. Downstream operator ### Buying from an EU operator No statement of your own. Register in the Information System if you are not an SME, and keep the reference numbers from the operator before you. Trader ### Selling on in the EU Same simplified duties as downstream operators under the 2025 amendment. Supplier abroad ### Factories in India, China, Vietnam Not bound directly, but they hold the data: plot geolocation, production dates and legality evidence for the raw material. Key dates ## Every date, with its source. Only dates set in law or official publications. Anything still proposed is marked as proposed. 1. 23 Dec 2024 ### First postponement Regulation (EU) 2024/3234 gives all operators an extra year. Reg. (EU) 2024/3234Published 2. 22 May 2025 ### Country benchmarking adopted Three categories: low, standard and high risk. Low risk allows simplified due diligence. Impl. Reg. (EU) 2025/1093In force 3. 23 Dec 2025 ### Second amendment: simplify and postpone Only the first operator submits a statement; printed products leave the scope; a one-off simplified declaration for micro and small primary operators in low-risk countries. Reg. (EU) 2025/2650In force 4. 4 May 2026 ### Simplification review: dates confirmed The Commission concludes that no further amendments to the basic act are appropriate. COM(2026) 191Published 5. 4 May 2026 ### Draft delegated act on product scope Proposes adding soluble coffee and certain palm-oil derivatives, including soap made with palm oil, and excluding leather, samples and retreaded tyres. Draft act amending Annex IProposed 6. Today · 28 September 2026 7. 30 Dec 2026 ### EUDR applies: large and medium operators Also for traders, downstream operators, and micro and small operators already covered by the EU Timber Regulation for wood products. Art. 38 as amendedUpcoming 8. 30 Jun 2027 ### EUDR applies: micro and small operators For micro and small operators established as such by 31 December 2024. Art. 38 as amendedUpcoming Common in Asian sourcing ## Which of your products are in scope? Annex I lists products by CN code. These are the ones we see most in orders from India, China and Vietnam. Product| Commodity| In scope? ---|---|--- Wooden furniture and wooden seats| Wood| Yes Paper and board: cartons, boxes, bags| Wood| Yes, except products made from bamboo or recovered paper Wooden pallets and packing cases| Wood| Yes, unless used only to support, protect or carry another product Cattle hides and tanned, crust or finished leather| Cattle| Yes (draft act proposes removing leather) Made-up leather goods: bags, belts, shoes| Cattle| Not listed in Annex I Natural rubber tyres, tubes, gloves, belts| Rubber| Yes Cocoa, chocolate and coffee| Cocoa, coffee| Yes Books, newspapers and printed pictures| Wood| Removed by Regulation (EU) 2025/2650 Scope follows the CN codes in Annex I. Use the EUDR checker or ask us to confirm your exact codes. What you need from suppliers ## The data behind a due diligence statement. Collected per shipment or per production batch, traced back to the raw material. * **Geolocation of every plot of land** Latitude and longitude points; a polygon for plots over four hectares, except for cattle, where establishments are listed. * **Country and date of production** The country (and region where relevant) and the date or time range when the commodity was produced or harvested. * **Product description and quantity** Trade name, CN code, net mass or volume, and for wood products the species. * **Supplier chain names and addresses** Everyone who supplied the product to you, and to whom you supply it. * **Evidence of legal production** Land-use rights, environmental, labour and tax compliance under the laws of the country of production. * **Mixing and segregation records** How the factory keeps compliant material traceable through sawing, tanning, pulping or compounding. [ Free tool · no sign-up **EUDR checker** Tick your products, role, company size and sourcing countries to see whether the EUDR applies, from which date, and what to ask each supplier for. Check if EUDR applies ](https://sourcesquid.co/tools/eudr-checker/) How SourceSquid helps ## From your product list to an audit-ready file. Our teams in Bengaluru and Ningbo collect the evidence at the factory, in the supplier’s own language, while production runs. 1. 01 ### Scope check Every SKU checked against Annex I by CN code, with your role and application date. You receiveEUDR scope register 2. 02 ### Chain mapping From the finished-goods factory back through sawmill, tannery or rubber processor to the plot or farm. You receiveSupply chain map to origin 3. 03 ### Geolocation collection Plot coordinates and polygons gathered from suppliers and checked for gaps and overlaps. You receiveGeolocation dataset 4. 04 ### Legality evidence Permits, land records and compliance documents collected and translated where needed. You receiveLegality evidence pack 5. 05 ### Risk assessment Simplified or standard due diligence applied by country risk, with mitigation where information is thin. You receiveRisk assessment record 6. 06 ### Statement-ready file Everything the Information System asks for, organised per shipment, ready for you to submit. You receiveDDS-ready data file Sources ## Official texts behind this page Checked on 28 September 2026. This page explains the rules in plain English; for a view on your own products, ask our team or your legal adviser. 1. [Regulation (EU) 2023/1115 on deforestation-free products (EUDR)](http://data.europa.eu/eli/reg/2023/1115/oj)Arts. 2, 3, 9, 29, 38; Annex I 2. [Regulation (EU) 2025/2650 amending the EUDR (simplify and postpone)](http://data.europa.eu/eli/reg/2025/2650/oj) 3. [Regulation (EU) 2024/3234 (first postponement)](http://data.europa.eu/eli/reg/2024/3234/oj) 4. [Council of the EU: targeted revision signed off (18 Dec 2025)](https://www.consilium.europa.eu/en/press/press-releases/2025/12/18/deforestation-council-signs-off-targeted-revision-to-simplify-and-postpone-the-regulation/) 5. [European Commission: report on the EUDR simplification review, COM(2026) 191, with draft delegated act](https://environment.ec.europa.eu/document/download/a3c5c3a0-232e-43c4-b0b8-1eecb1df45c7_en?filename=Report+from+the+Commission+to+the+Council+and+Parliament+on+the+EUDR.pdf)Draft delegated act: proposed, not law 6. [European Commission: EUDR country classification list (Impl. Reg. (EU) 2025/1093)](https://green-forum.ec.europa.eu/nature-and-biodiversity/deforestation-regulation-implementation/eudr-cooperation-and-partnerships/country-classification-list_en) Related compliance guides ## Rules that often travel together. [EU · packaging**PPWR** Packaging and Packaging Waste Regulation (EU) 2025/40: conformity, substances, labels and recyclability.](https://sourcesquid.co/compliance/ppwr/)[US · customs**UFLPA** Uyghur Forced Labor Prevention Act: traceability to raw-material origin for US imports.](https://sourcesquid.co/compliance/uflpa/)[EU · reporting**CSRD and Scope 3** Sustainability reporting after the 2026 Omnibus, and the value chain cap for suppliers.](https://sourcesquid.co/compliance/csrd/) EUDR questions ## Straight answers. Dates checked against official sources. We update this page when the rules move. [anirudh@sourcesquid.co](mailto:anirudh@sourcesquid.co) ### Who submits the EUDR due diligence statement? Since the 2025 amendment (Regulation (EU) 2025/2650), only the operator that first places a relevant product on the EU market, or exports it, submits a due diligence statement. Downstream operators and traders no longer submit their own; non-SMEs among them register in the EUDR Information System, and the first one after the operator collects the statement reference numbers. ### When does the EUDR apply? From 30 December 2026 for large and medium operators and traders, and from 30 June 2027 for micro and small operators. Micro and small operators whose wood products were already covered by the EU Timber Regulation apply it from 30 December 2026. In May 2026 the Commission concluded that no further amendments were appropriate, so these dates stand. ### What geolocation data does an EUDR due diligence statement need? The geolocation of every plot of land where the commodity was produced, with the country of production and the date or time range of production. For plots of more than four hectares used for commodities other than cattle, the geolocation is given as a polygon of latitude and longitude points. ### Are leather bags and shoes covered by the EUDR? Annex I lists cattle hides and skins and tanned, crust or further prepared cattle leather, but not made-up leather goods such as bags, belts or shoes. A draft delegated act published in May 2026 proposes removing leather from the scope; it is a proposal and not yet law. ### Is India a low-risk country under the EUDR? Yes. Under the country benchmarking in Implementing Regulation (EU) 2025/1093, India, China, Viet Nam, Thailand, Bangladesh and Türkiye are classed as low risk, Indonesia and Brazil as standard risk, and Belarus, North Korea, Myanmar and Russia as high risk. Sourcing only from low-risk countries allows simplified due diligence, but geolocation and legality information are still collected. Start here ## Plot-level data, collected at source. Send us your product list. We return your EUDR scope, your role and application date, and a supplier-by-supplier data plan. 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