From 30 December 2026, medium and large businesses first placing these products on the EU market need a due diligence statement for each one, and every downstream buyer must collect the reference numbers. Micro and small importers have until 30 June 2027. Fines can reach 4% of EU turnover. Work out what applies to you in one minute, free.
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Two questions, based on Regulation (EU) 2023/1115 as amended in December 2025. Nothing you pick leaves this page.
Sources: Regulation (EU) 2023/1115, Regulation (EU) 2025/2650, European Commission overview.
| Role | Core duty | From |
|---|---|---|
| Operator (you import or first place on the EU market) | Collect plot geolocation and production data, assess risk, submit a due diligence statement before selling, keep records 5 years, pass the reference number to customers | 30 Dec 2026 (medium/large) or 30 Jun 2027 (micro/small) |
| Downstream operator or trader (you buy from an EU supplier) | Collect and keep supplier details and DDS reference numbers or declaration identifiers; non-SMEs register in the EU Information System | 30 Dec 2026, all sizes |
| Micro or small primary operator (you sell what you produced, low-risk country) | One-time simplified declaration in the Information System; postal address can replace geolocation | 30 Jun 2027 (30 Dec 2026 if already under the EUTR) |
Covered commodities: cattle, cocoa, coffee, oil palm, rubber, soya and wood, plus the Annex I products made from them. Serious or repeated infringements carry fines of at least 4% of total annual EU-wide turnover (Article 25).
What it is not: fill-in templates, not legal advice. Using the pack does not guarantee compliance; obligations depend on your role, size and products.
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My importer files the due diligence statement. Do I still have duties? Yes, if you are a downstream operator or trader: you must collect and keep their DDS reference numbers or declaration identifiers for five years, and non-SMEs must register in the EU Information System. That starts 30 December 2026 for all sizes.
We are a micro or small importer. You have until 30 June 2027 (30 December 2026 if your products were already covered by the EU Timber Regulation). If you grow and sell your own produce in a low-risk country, the December 2025 amendment lets you file a one-time simplified declaration instead.
Is this legal advice? No. It is a template pack built from the Regulation text and European Commission guidance. Confirm your position against the official sources or with a qualified adviser.