Regulation (EU) 2023/1115 “on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation” states, in its Article 15, that the European Commission may develop guidelines in order to facilitate its harmonized implementation.
They are intended to be a useful reference material for anyone who must comply with the Deforestation Regulation”, as well as national competent authorities and enforcement bodies.

A Guidance document had already been published in November 2024, to provide definitions and explain the key concepts of the text, such as due diligence, risk assessment and negligible risk, the complexity of the supply chain and the legality condition… It also specified the dates on which the legislation would come into force.

It was particularly on this last point that a new version was required, as these deadlines had been postponed: they are now set for 30 December 2026, except for micro-undertakings or small undertakings, which will only be required to comply with the regulations from 30 June 2027. This new document also sets out the provisions applicable to operators and retailers, designed to simplify due diligence and traceability.

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