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Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 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 and repealing Regulation (EU) No 995/2010 (Text with EEA relevance)

Type Regulation
Publication 2023-06-09
Last updated 2026-09-18
State In force
Department Council of the European Union, European Parliament
Source EUR-Lex
articles 39
Reform history JSON API
3.

The Commission shall adopt implementing acts specifying the details of implementation arrangements for paragraphs 1 and 2 of this Article and, in particular, defining the data, including their format, to be transmitted in accordance with paragraphs 1 and 2 of this Article. The implementing acts shall also clarify how any changes in the status assigned by competent authorities to due diligence statements in the information system referred to in Article 33 shall be notified immediately and automatically to the relevant customs authorities through the electronic interface referred to in paragraph 1 of this Article. The implementing acts may also determine that certain specific data available in the due diligence statement and necessary for activities of customs authorities, including surveillance and fight against fraud, are transmitted and registered in Union and national customs systems. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 36(2).

CHAPTER 5 COUNTRY BENCHMARKING SYSTEM AND COOPERATION WITH THIRD COUNTRIES

Article 29

Assessment of countries
1.

This Regulation establishes a three-tier system for the assessment of countries or parts thereof. For that purpose, Member States and third countries, or parts thereof, shall be classified into one of the following risk categories:

  • (a) ‘high risk’ refers to countries or parts thereof, for which the assessment referred to in paragraph 3 results in the identification of a high risk of producing in such countries or in parts thereof, relevant commodities for which the relevant products do not comply with Article 3, point (a);
  • (b) ‘low risk’ refers to countries or parts thereof, for which the assessment referred to in paragraph 3 concludes that there is sufficient assurance that instances of producing in such countries or in parts thereof, relevant commodities for which the relevant products do not comply with Article 3, point (a), are exceptional;
  • (c) ‘standard risk’ refers to countries or parts thereof which do not fall in either the category ‘high risk’ or the category ‘low risk’.
2.

On 29 June 2023, all countries shall be assigned a standard level of risk. The Commission shall classify countries or parts thereof, that present a low or high risk in accordance with paragraph 1 of this Article. The list of the countries or parts thereof, that present a low or high risk shall be published by means of implementing acts to be adopted in accordance with the examination procedure referred to in Article 36(2), no later than 30 June 2025. That list shall be reviewed, and updated if appropriate, as often as necessary in light of new evidence.

3.

The classification of low-risk and high-risk countries or parts thereof, pursuant to paragraph 1 shall be based on an objective and transparent assessment by the Commission, taking into account the latest scientific evidence and internationally recognised sources. The classification shall be based primarily on the following assessment criteria:

  • (a) rate of deforestation and forest degradation;
  • (b) rate of expansion of agriculture land for relevant commodities;
  • (c) production trends of relevant commodities and of relevant products.
4.

The assessment referred to in paragraph 3 may also take into account:

  • (a) information submitted by the country concerned, regional authorities concerned, operators, NGOs and third parties, including indigenous peoples, local communities and civil society organisations, with regard to the effective covering of emissions and removals from agriculture, forestry and land use in the nationally determined contribution to the UNFCCC;
  • (b) agreements and other instruments between the country concerned and the Union and/or its Member States that address deforestation and forest degradation and facilitate compliance of relevant commodities and relevant products with Article 3 and their effective implementation;
  • (c) whether the country concerned has national or subnational laws in place, including in accordance with Article 5 of the Paris Agreement, and takes effective enforcement measures to tackle deforestation and forest degradation, and to avoid and penalise activities leading to deforestation and forest degradation and in particular whether it applies penalties of sufficient severity to deprive of the benefits accruing from deforestation or forest degradation;
  • (d) whether the country concerned makes relevant data available transparently; and, if applicable, the existence, compliance with, or effective enforcement of laws protecting human rights, the rights of indigenous peoples, local communities and other customary tenure rights holders;
  • (e) sanctions imposed by the UN Security Council or the Council of the European Union on imports or exports of the relevant commodities and relevant products.
5.

The Commission shall engage in a specific dialogue with all countries that are, or risk to be classified as, high risk, with the objective to reduce their level of risk.

6.

Without prejudice to paragraph 5, the Commission shall formally notify the country concerned of its intention to classify that country or a part thereof to a different risk category and invite it to provide any information deemed useful in that regard. The Commission shall also inform the competent authorities of such intention.

The Commission shall include the following information in the notification:

  • (a) the reason or reasons for the intention to change the risk classification of the country or parts thereof;
  • (b) the invitation to respond to the Commission in writing with regard to the intention to changing the risk classification of the country or parts thereof;
  • (c) the consequences of its classification as a high or low risk country.
7.

The Commission shall allow the country concerned sufficient time to reply to the notification. Where the notification concerns an intention on the part of the Commission to classify the country or a part thereof to a higher risk, in its reply, the country concerned may provide the Commission with information on measures taken by it to remedy the situation.

8.

The Commission shall, without delay, notify the country concerned and the competent authorities of inclusion or removal of a country, or parts thereof, from the list referred to in paragraph 2.

Article 30

Cooperation with third countries
1.

Within their respective spheres of competence, the Commission, on behalf of the Union, and interested Member States shall engage in a coordinated approach with producer countries and parts thereof that are concerned by this Regulation, in particular those classified as high risk in accordance with Article 29 through existing and future partnerships, and other relevant cooperation mechanisms to jointly address the root causes of deforestation and forest degradation. The Commission shall develop a comprehensive Union strategic framework for such engagement and shall consider mobilising relevant Union instruments. Such partnerships and cooperation mechanisms shall focus on the conservation, restoration and sustainable use of forests, deforestation, forest degradation, and the transition to sustainable commodity production, consumption, processing, and trade methods. Partnerships and cooperation mechanisms may include structured dialogues, administrative arrangements, and existing agreements or provisions thereof, as well as joint roadmaps that enable the transition to an agricultural production that facilitates the compliance with this Regulation, paying particular attention to the needs of indigenous peoples, local communities and smallholders and ensuring the participation of all interested actors.

2.

Partnerships and cooperation shall allow the full participation of all stakeholders, including civil society, indigenous peoples, local communities, women, the private sector including microenterprises and other SMEs, and smallholders. Partnerships and cooperation shall also support or initiate inclusive and participatory dialogue towards national legal and governance reform processes to enhance forest governance and address domestic factors contributing to deforestation.

3.

Partnerships and cooperation shall promote the development of integrated land use planning processes, relevant legislation of producer countries, multi-stakeholder processes, fiscal or commercial incentives and other pertinent tools to improve forest and biodiversity conservation, sustainable management and restoration of forests, tackle the conversion of forests and vulnerable ecosystems to other land uses, optimise gains for the landscape, tenure security, agriculture productivity and competitiveness, and the transparency of supply chains, strengthen the rights of forest-dependent communities, including smallholders, local communities, and indigenous peoples, whose rights are set out in the UN Declaration on the Rights of Indigenous Peoples, and ensure public access to forest management documents and other relevant information.

4.

Within their respective spheres of competence, the Commission, on behalf of the Union, or Member States, or both, shall engage in international bilateral and multilateral discussion on policies and actions to halt deforestation and forest degradation, including in multilateral fora such as CBD, FAO, UN Convention to Combat Desertification, UN Environment Assembly, UN Forum on Forests, UNFCCC, WTO, G7 and G20. Such engagement shall include the promotion of the transition to sustainable agricultural production and sustainable forest management as well as the development of transparent and sustainable supply chains as well as continued efforts towards identifying and agreeing robust standards and definitions that ensure a high level of protection of forests and other natural ecosystems and related human rights.

5.

Within their respective spheres of competence, the Commission, on behalf of the Union, and interested Member States shall engage in dialogue and cooperation with other major consuming countries, to promote the adoption of ambitious requirements to minimise such countries’ contribution to deforestation and forest degradation, and a global level playing field.

CHAPTER 6 SUBSTANTIATED CONCERNS

Article 31

1.

Natural or legal persons may submit substantiated concerns to competent authorities when they consider that one or more operators, downstream operators or traders are not complying with this Regulation.

2.

Competent authorities shall, without undue delay, diligently and impartially assess the substantiated concerns, including whether the claims are well-founded, and take the necessary steps, including carrying out checks and conducting hearings of operators, downstream operators and traders, with a view to detecting potential non-compliance with this Regulation and, where appropriate, taking interim measures under Article 23 to prevent the placing or making available on the market and export of relevant products under investigation.

3.

Within 30 days of receiving a substantiated concern, if not otherwise stated in national law, the competent authority shall inform the persons referred to in paragraph 1, who submitted the substantiated concerns, of the follow-up given to the submission and shall provide the reasons for it.

4.

Without prejudice to the obligations pursuant to Directive (EU) 2019/1937 of the European Parliament and of the Council ([^E0008]), Member States shall provide for measures to protect the identity of the natural or legal persons who submit substantiated concerns or who conduct investigations with the aim of verifying compliance by operators, downstream operators or traders with this Regulation.

Article 32

Access to justice
1.

Any natural or legal person having a sufficient interest, as determined in accordance with the existing national systems of legal remedies, including where such persons meet the criteria, if any, laid down in the national law, including persons who have submitted a substantiated concern in accordance with Article 31, shall have access to administrative or judicial procedures to review the legality of the decisions, acts or failure to act of the competent authorities under this Regulation.

2.

This Regulation shall be without prejudice to any provisions of national law which regulate access to justice and those which require that administrative review procedures be exhausted prior to recourse to judicial proceedings.

CHAPTER 7 INFORMATION SYSTEM

Article 33

Information system
1.

By 30 December 2024, the Commission shall establish and subsequently shall maintain an information system which shall contain the due diligence statements made available pursuant to Article 4(2).

2.

Without prejudice to the fulfilment of obligations established in Chapters 2 and 3, the information system shall provide at least the following functionalities:

  • (a) registration of operators and traders and their authorised representatives in the Union; for operators placing relevant products under the customs procedure ‘release for free circulation’ or ‘export’, the Economic Operators Registration and Identification (EORI) number established pursuant to Article 9 of Regulation (EU) No 952/2013, shall be included in their registration profile;
  • (aa) registration of non-SME downstream operators and non-SME traders in accordance with Article 5(2);
  • (b) registration of due diligence statements including the communication to the operator concerned of a reference number for each due diligence statement submitted through the information system;
  • (c) registration of simplified declarations submitted by micro or small primary operators and assignment of a declaration identifier to the operator concerned;
  • (d) where possible, the conversion of data from relevant systems to identify the geolocation;
  • (e) registration of the outcome of checks on due diligence statements;
  • (f) interconnection with customs through the European Union Single Window Environment for Customs, in accordance with Article 28, including to allow the notifications and requests referred to in Article 26(6) to (9);
  • (g) provision of relevant information to support the risk-profiling for the plan of checks referred to in Article 16(5), including results of checks, the risk-profiling of operators, downstream operators, traders and relevant commodities and relevant products for the purpose of identifying, based on electronic data-processing techniques, operators, downstream operators and traders to be checked as referred to in Article 16(5), and relevant products to be checked by competent authorities;
  • (h) facilitation of administrative assistance and cooperation between competent authorities, and between competent authorities and the Commission, to exchange information and data;
  • (i) support communication between competent authorities and operators, downstream operators and traders for the purposes of implementation of this Regulation, including, where appropriate, through the use of digital supply management tools.
3.

The Commission shall, by means of implementing acts, establish rules for the functioning of the information system under this Article, including:

  • (a) rules for the protection of personal data and the exchange of data with other IT systems;
  • (b) contingency arrangements in the event of the unavailability of the functionalities of the information system.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 36(2).

4.

The Commission shall provide access to that information system to customs authorities, competent authorities, operators, downstream operators and traders and, if applicable, their authorised representatives, in accordance with their respective obligations under this Regulation.

5.

In line with the Union’s Open Data Policy, the Commission shall provide access to the wider public to the complete anonymised datasets of the information system in an open format that can be machine-readable and that ensures interoperability, re-use and accessibility.

CHAPTER 8 REVIEW

Article 34

Review
1.

The Commission may adopt delegated acts in accordance with Article 35 to amend Annex I with regard to the relevant CN codes of relevant products that contain, have been fed or have been made using relevant commodities.

1a. By 30 April 2026, the Commission shall carry out a simplification review of this Regulation and on this basis present a report to the European Parliament and to the Council accompanied, where appropriate, by a legislative proposal.

2.

By 30 June 2030 and at least every five years thereafter, the Commission shall carry out a general review of this Regulation and shall present a report to the European Parliament and the Council accompanied, if appropriate, by a legislative proposal. The first of the reports shall include in particular, based on specific studies, an evaluation of:

  • (a) the need for and feasibility of additional trade facilitation tools – and in particular for LDCs highly impacted by this Regulation and countries or parts thereof classified as standard or high risk – to support the achievement of the objectives of this Regulation;
  • (b) the impact of this Regulation on farmers, in particular smallholders, Indigenous Peoples and local communities and the possible need for additional support for the transition towards sustainable supply chains and for smallholders to meet the requirements of this Regulation;
  • (c) the further extension of the definition of forest degradation, on the basis of an in-depth analysis, and taking into account progress made in international discussions on the matter;
  • (d) the threshold for mandatory use of polygons as referred to in Article 2, point (28), taking into account its impact on tackling deforestation and forest degradation;
  • (e) changes in the trade patterns of the relevant commodities and relevant products included in the scope of this Regulation when those changes could be an indication of a practice of circumvention;
  • (f) an assessment of whether the checks carried out have been effective to ensure that relevant commodities and relevant products made available on the market or exported comply with Article 3;
  • (g) the possible extension of the scope of this Regulation to include other wooded land and the cut-off date referred to in Article 2, point (13), with a view to minimising the Union’s contribution to natural ecosystems’ conversion and degradation;
  • (h) the possible extension of the scope of this Regulation to other natural ecosystems, including other land with high carbon stocks and with a high biodiversity value such as grasslands, peatlands and wetlands;
  • (i) the impact of the relevant commodities on deforestation and forest degradation, as indicated by scientific evidence, and taking into account changes in consumption, including the need and feasibility of extending the scope of this Regulation to further commodities, including maize, and of amending or extending the list of relevant products, including the potential inclusion of biofuels (HS code 382600) in Annex I;
  • (j) the role of financial institutions in preventing financial flows that contribute directly or indirectly to deforestation and forest degradation and the need to provide for any specific obligations for financial institutions in Union legal acts;
  • (k) the role of downstream operators and traders in ensuring that supply chains are deforestation-free and that this Regulation achieves its objectives;
  • (l) the role of micro or small primary operators in ensuring that production is deforestation-free and this Regulation achieves its objectives, and the possible risk of circumvention.

CHAPTER 9 FINAL PROVISIONS

Article 35

Exercise of the delegation
1.

The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.

2.

The power to adopt delegated acts referred to in Article 34(1) shall be conferred on the Commission for a period of five years from 29 June 2023. The Commission shall draw up a report in respect of the delegation of power at the latest six months before the end of the five-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.

3.

The delegation of power referred to in Article 34(1) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

4.

Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.

5.

As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.

6.

A delegated act adopted pursuant to Article 34(1) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.

Article 36

Committee procedure
1.

The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011 of the European Parliament and of the Council ([^E0009]).

2.

Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply, having regard to the provisions of Article 11 thereof.

Article 37

Repeal
1.

Regulation (EU) No 995/2010 is repealed with effect from 30 December 2026.

2.

However, Regulation (EU) No 995/2010 shall continue to apply until 31 December 2029 to timber and timber products as defined in Article 2, point (a), of Regulation (EU) No 995/2010 that were produced before 29 June 2023 and placed on the market from 30 December 2026.

3.

By way of derogation from Article 1(2) of this Regulation, the timber and timber products as defined in Article 2, point (a), of Regulation (EU) No 995/2010 that were produced before 29 June 2023 and placed on the market from 31 December 2029 shall comply with Article 3 of this Regulation.

Article 38

Entry into force and date of application
1.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

2.

Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24 and Articles 26, 31 and 32 shall apply from 30 December 2026.

3.

Except as regards the products covered by the Annex to Regulation (EU) No 995/2010, for operators, whether natural persons or micro- or small undertakings within the meaning of Article 3(1) or Article 3(2), first subparagraph, respectively, of Directive 2013/34/EU, irrespective of their legal form, who were established as such by 31 December 2024, the Articles referred to in paragraph 2 of this Article shall apply from 30 June 2027.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Relevant commodities and relevant products as referred to in Article 1

The following table lists goods as classified in the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87 that are referred to in Article 1 of this Regulation.

Except for by-products of a manufacturing process, where that process involved material that was not waste as defined in Article 3, point (1), of Directive 2008/98/EC, this Regulation does not apply to goods if they are produced entirely from material that has completed its lifecycle and would otherwise have been discarded as waste as defined in Article 3, point (1), of that Directive.

Relevant commodity Relevant products [^E0014]
Cattle [^E0010] ex 0102 Live cattle ex 0201 Meat of cattle, fresh or chilled ex 0202 Meat of cattle, frozen ex 0206 10 Edible offal of cattle, fresh or chilled   ex 0206 21 00 Frozen cattle tongues (This provision shall apply from 30 December 2027) ex 0206 22 Edible cattle livers, frozen ex 0206 29 Edible cattle offal (excluding tongues and livers), frozen ex 1602 50 Other prepared or preserved meat, meat offal, blood, of cattle
Cocoa 1801 Cocoa beans, whole or broken, raw or roasted 1802 Cocoa shells, husks, skins and other cocoa waste   (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC) 1803 Cocoa paste, whether or not defatted 1804 Cocoa butter, fat and oil 1805 Cocoa powder, not containing added sugar or other sweetening matter 1806 Chocolate and other food preparations containing cocoa
Coffee 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion   2101 11 00 Extracts, essences, and concentrates of coffee (This provision shall apply from 30 December 2027)
Oil palm [^E0011] ex 1207 10 00 Palm nuts and kernels ex 1511 Palm oil and its fractions, whether or not refined, but not chemically modified (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC) ex 1513 21 Crude palm kernel and babassu oil and fractions thereof, whether or not refined, but not chemically modified (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC) ex 1513 29 Palm kernel and babassu oil and their fractions, whether or not refined, other than crude oil, but not chemically modified (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC)   ex 1516 20 Palm, palm kernel and babassu oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC of the European Parliament and of the Council [^E0015], Regulation (EC) No 726/2004 of the European parliament and of the Council [^E0016], or Regulation (EU) 2019/6 of the European Parliament and of the Council [^E0017]) (This provision shall apply from 30 December 2027) ex 1518 00 Palm, palm kernel and babassu oils and their fractions boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, that contain or have been made using oil palm (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC) (This provision shall apply from30 December 2027) ex 1520 00 Crude glycerol, glycerol waters and lyes that have been produced using oil palm’; (This provision shall apply from 30 December 2027)   ex 2306 60 00 Oilcake and other solid residues of palm nuts or kernels, whether or not ground or in the form of pellets, resulting from the extraction of palm nut or kernel fats or oils   ex 2905 16 Octanol (octyl alcohol) and isomers thereof, that have been synthesized using oil palm (This provision shall apply from 30 December 2027) ex 2905 17 00 Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol), that have been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6) (This provision shall apply from 30 December 2027) ex 2905 19 00 Other saturated monohydric alcohols, not elsewhere specified or included, that have synthesized using oil palm (This provision shall apply from 30 December 2027)   ex 2905 45 Glycerol, with a purity of 95 % or more (calculated on the weight of the dry product), that has been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6)   ex 2915 39 Esters of acetic acid, other than ethyl acetate, vinyl acetate, n-butyl acetate and dinoseb (ISO) acetate, that have been synthesized using oil palm (This provision shall apply from 30 December 2027)   ex 2915 70 Palmitic acid, stearic acid, their salts and esters that have been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6)   ex 2915 90 Saturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, other than formic acid, its salts and esters, acetic acid and its salts; acetic anhydride, esters of acetic acid, mono-, di- or trichloroacetic acids, their salts and esters, propionic acid, its salts and esters that have been synthesized using oil palm, butanoic acids, pentanoic acids, their salts and esters and palmitic acid, stearic acid, their salts and esters, that have been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6)   ex 2916 15 Oleic, linoleic, linolenic acids, their salts and esters that have been synthesized using oil palm (This provision shall apply from 30 December 2027) ex 2916 19 10 Undecenoic acids, its salts and esters that have been synthesized using oil palm (This provision shall apply from 30 December 2027) ex 2921 19 Acyclic monoamines and their derivatives; salts thereof, other than methylamine, di- or trimethylamine and their salts, 2-(N,N-dimethylamino)ethylchloride hydrochloride, 2-(N,N-diethylamino)ethylchloride hydrochloride and 2-(N,N-diisopropylamino)ethylchloride hydrochloride, that have been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6) (This provision shall apply from 30 December 2027) ex 2923 90 00 Quaternary ammonium salts and hydroxides, other than choline and its salts, tetraethylammonium perfluorooctane sulphonate and didecyldimethylammonium perfluorooctane sulphonate, that have been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6) (This provision shall apply from 30 December 2027) ex 2924 19 00 Acyclic amides, carbamates and their salts, other than meprobamate (INN), fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO), that have been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6) (This provision shall apply from 30 December 2027) ex 3401 11 00 Soap in the form of bars, cakes, moulded pieces or shapes for toilet use (including medicated products), that contain or have been made using oil palm (This provision shall apply from 30 December 2027) (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6) ex 3401 20 Soap in forms other than bars, cakes, moulded pieces or shapes, that contain or have been made using oil palm (This provision shall apply from 30 December 2027)   ex 3823 11 00 Stearic acid, industrial that has been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6)   ex 3823 12 00 Oleic acid, industrial that has been synthesized using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6)   ex 3823 19 Industrial monocarboxylic fatty acids; acid oils from refining other than stearic acid, oleic acid and tall oil fatty acids, that have been synthesized using oil palm (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC)   ex 3823 70 00 Industrial fatty alcohols that have been synthesized using oil palm   ex 3824 99 Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, that contain or have been made using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6) (This provision shall apply from 30 December 2027) ex 3907 29 Other polyethers in primary forms, other than bis(polyoxyethylene) methylphosphonate, that have been made using oil palm (not including products to the extent they are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC, Regulation (EC) No 726/2004 or Regulation (EU) 2019/6) (This provision shall apply from 30 December 2027)
Rubber [^E0012] ex 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip ex 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip ex 4006 Unvulcanised rubber in other forms (e.g. rods, tubes and profile shapes) and articles (e.g. discs and rings) ex 4007 Vulcanised rubber thread and cord ex 4008 Plates, sheets, strips, rods and profile shapes, of vulcanised rubber other than hard rubber   (not including used products and second-hand products)   ex 4011 New pneumatic tyres, of rubber   ex 4012 90 30 Tyre treads ex 4013 Inner tubes, of rubber ex 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber   (not including used products and second-hand products)   ex 4017 Hard rubber (e.g. ebonite) in all forms including waste and scrap; articles of hard rubber   (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC) (not including used products and second-hand products)
Soya 1201 90 00 Soya beans, whether or not broken: other 1208 10 Soya bean flour and meal 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 2304 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
Wood [^E0013] ex 4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC) (not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product)   ex 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated   ex 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (not including used products and second-hand products)   ex 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like (not including used products and second-hand products)   ex 4405 Wood wool; wood flour (not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product)   ex 4406 Railway or tramway sleepers (cross-ties) of wood (not including used products and second-hand products)   ex 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm (not including used products and second-hand products)   ex 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm   ex 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed (not including used products and second-hand products)   ex 4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances (not including used products and second-hand products)   ex 4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances (not including used products and second-hand products)   ex 4412 Plywood, veneered panels and similar laminated wood (not including used products and second-hand products)   ex 4413 Densified wood, in blocks, plates, strips or profile shapes (not including used products and second-hand products)   ex 4414 Wooden frames for paintings, photographs, mirrors or similar objects (not including used products and second-hand products)   ex 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood (not including used products and second-hand products) (not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product) (not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product made available on the market or exported and presented with that product from the moment they are used for such purpose and onwards)   ex 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves (not including used products and second-hand products) (not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product) (not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product made available on the market or exported and presented with that product from the moment they are used for such purpose and onwards)   ex 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood (not including used products and second-hand products)   ex 4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes (not including used products and second-hand products)   ex 4419 Tableware and kitchenware, of wood (not including used products and second-hand products)   ex 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 (not including used products and second-hand products)   ex 4421 Other articles of wood (not including used products and second-hand products)   ex 47 Pulp of wood (not including used products and second-hand products) (not including recovered (waste and scrap) products and products derived from recovered (waste and scrap) products) ex 48 Paper and Paperboard: Articles of paper pulp, of paper or of paperboard (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC) (not including used products and second-hand products) (not including recovered (waste and scrap) products and products derived from recovered (waste and scrap) products) (not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product) (not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product made available on the market or exported and presented with that product from the moment they are used for such purpose and onwards) (not including items of correspondence and marketing and information materials exclusively accompanying another product made available on the market or exported, or supplied for marketing or information purposes free of charge)     ex 9401 31 00 Swivel seats with variable height adjustment, of wood (not including used products and second-hand products) ex 9401 41 00 Seats other than garden seats or camping equipment, convertible into beds, of wood (not including used products and second-hand products) ex 9401 61 00 Other seats, with wooden frames, upholstered (not including used products and second-hand products) ex 9401 69 00 Other seats, with wooden frames, other than upholstered (not including used products and second-hand products) ex 9401 80 00 Other seats, of wood (not including used products and second-hand products) ex 9401 91 90 Other parts of seats, of wood (not including used products and second-hand products)   ex 9403 30 , ex 9403 40 , ex 9403 50 , ex 9403 60 and ex 9403 91 Wooden furniture, and parts thereof (not including used products and second-hand products)   ex 9406 10 00 Prefabricated buildings of wood (not including used products and second-hand products)

This Regulation only applies to cattle of the genus Bos and its sub-generas: Bos, Bibos, Novibos, and Poephagus falling under HS subheadings 0102 21 and 0102 29 . It does not apply to buffalo (Syncerus genus) or bison (Bison genus) or any other live bovine animals.

This Regulation applies to oil palm of Elaeis spp. (including Elaeis guineensis). It does not apply to babassu oil from genus Attalea spp. (including Attalea speciosa) and other vegetable oils from other palm tree species.

This Regulation applies to rubber of Hevea brasiliensis. It does not apply to balata, gutta-percha, guayule, chicle and similar natural gums produced with other species and to synthetic rubber products.

This Regulation does not apply to bamboo, rattan and other materials of a woody nature and therefore it does also not apply to relevant products listed under the relevant commodity ‘Wood’ to the extent that those products are made of bamboo, rattan and other materials of a woody nature.

This Regulation does not apply to:

(a) Samples of products, which are of negligible value and quantity and can be consumed or used only to solicit orders for goods of the type they represent under the condition that the manner of presentation and quantity, for products of the same type or quality, rule out its consumption or use for any purpose other than that of seeking orders; (b) Products which are to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for purposes of information or industrial or commercial research under the condition that the products to be analysed, examined or tested are either completely used up or destroyed in the course of the examination, analysis or testing, or kept or returned for no other reason and purposes than complying with legal or contractual obligations related to examination, analysis or testing.

Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ L 311, 28.11.2001, p. 67, http://data.europa.eu/eli/dir/2001/83/oj).

Regulation (EC) No 726/2004 of the European Parliament and of the Council of 31 March 2004 laying down Union procedures for the authorisation and supervision of medicinal products for human use and establishing a European Medicines Agency(OJ L 136, 30.4.2004, p. 1, ELI: http://data.europa.eu/eli/reg/2004/726/oj).

[^E0017]: (8)

Regulation (EU) 2019/6 of the European Parliament and of the Council of 11 December 2018 on veterinary medicinal products and repealing Directive 2001/82/EC (OJ L 4, 7.1.2019, p. 43, ELI: http://data.europa.eu/eli/reg/2019/6/oj).

ANNEX II

Due diligence statement

Information to be contained in the due diligence statement in accordance with Article 4(2):

    1. Operator’s name, address and, in the event of relevant commodities and relevant products entering or leaving the market, the Economic Operators Registration and Identification (EORI) number in accordance with Article 9 of Regulation (EU) No 952/2013.
    1. Harmonised System code, free-text description, including the trade name as well as, where applicable, the full scientific name, and quantity of the relevant product that the operator intends to place on the market or export. For relevant products entering or leaving the market, the quantity is to be expressed in kilograms of net mass and, where applicable, in the supplementary unit set out in Annex I to Regulation (EEC) No 2658/87 against the indicated Harmonised System code or, in all other cases, expressed in net mass specifying a percentage estimate or deviation or, where applicable, volume or number of items. A supplementary unit is applicable where it is defined consistently for all possible subheadings under the Harmonised System code referred to in the due diligence statement.
    1. Country of production and the geolocation of all plots of land where the relevant commodities were produced. For relevant products that contain or have been made using cattle, and for such relevant products that have been fed with relevant products, the geolocation shall refer to all the establishments where the cattle were kept. Where the relevant product contains or has been made using commodities produced in different plots of land, the geolocation of all plots of land shall be included in accordance with Article 9(1), point (d).
    1. The text: ‘By submitting this due diligence statement the operator confirms that due diligence in accordance with Regulation (EU) 2023/1115 was carried out and that no or only a negligible risk was found that the relevant products do not comply with Article 3, point (a) or (b), of that Regulation.’.

- 6. Signature in the following format:

‘Signed for and on behalf of: Date: Name and function: Signature:’.

ANNEX III

Simplified declaration for micro or small primary operators

Information to be contained in the one-time simplified declaration for micro or small primary operators in accordance with Article 4a(3):

    1. Micro or small primary operator’s name, address and, in the event of relevant commodities and relevant products entering or leaving the market, the Economic Operators Registration and Identification (EORI) number in accordance with Article 9 of Regulation (EU) No 952/2013.
    1. Harmonised System code and free-text description of the relevant products, including the trade name, and the one-off estimated annual quantity of relevant products intended to be placed on the market or exported, expressed in net mass specifying a percentage estimate or deviation or, where applicable, volume or number of items. For relevant products entering or leaving the market, the estimated quantity is to be expressed in kilograms of net mass and, where applicable, in the supplementary unit set out in Annex I to Regulation (EEC) No 2658/87 against the indicated Harmonised System code or, in all other cases, expressed in net mass specifying a percentage estimate or deviation or, where applicable, volume or number of items. A supplementary unit is applicable where it is defined consistently for all possible subheadings under the Harmonised System code referred to in the due diligence statement.
    1. Country of production and the geolocation of all plots of land, or the postal address of the establishment or of all plots of land on which the micro or small primary operator produces relevant commodities. For relevant products that contain or have been made using cattle, and for such relevant products that have been fed with relevant products, the postal address or the geolocation shall refer to all the establishments where the cattle are kept. Where the relevant products are produced on different plots of land, the postal address or the geolocation of all plots of land shall be included in accordance with Article 9(1), point (d).
    1. The text: ‘By this declaration, the micro or small primary operator confirms that it will exercise due diligence in accordance with Regulation (EU) 2023/1115 for the relevant products it places on the market or exports and that it will place them on the market or export them only if no or only a negligible risk is found that the relevant products do not comply with Article 3, point (a) or (b), of that Regulation.’.

[^E0001]: Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19, ELI: http://data.europa.eu/eli/dir/2013/34/oj).

[^E0002]: Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).

[^E0003]: Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).

[^E0004]: Directive 2003/4/EC of the European Parliament and of the Council of 28 January 2003 on public access to environmental information and repealing Council Directive 90/313/EEC (OJ L 41, 14.2.2003, p. 26).

[^E0005]: Directive 2008/99/EC of the European Parliament and of the Council of 19 November 2008 on the protection of the environment through criminal law (OJ L 328, 6.12.2008, p. 28, ELI: http://data.europa.eu/eli/dir/2008/99/oj).

[^E0006]: Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (the EC Merger Regulation) (OJ L 24, 29.1.2004, p. 1, ELI: http://data.europa.eu/eli/reg/2004/139/oj).

[^E0007]: Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013 (OJ L 317, 9.12.2022, p. 1, ELI: http://data.europa.eu/eli/reg/2022/2399/oj).

[^E0008]: Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (OJ L 305, 26.11.2019, p. 17, ELI: http://data.europa.eu/eli/dir/2019/1937/oj).

[^E0009]: Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

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