Regulation (EU) 2023/1115 targets the seven commodities most associated with deforestation, cattle, cocoa, coffee, oil palm, rubber, soya and wood, and the products listed in its Annex I that contain, have been fed with or have been made using them, from leather and chocolate to tyres and wooden furniture. Article 3 prohibits placing such products on the market, making them available or exporting them unless three conditions are met: they are deforestation-free, meaning produced on land not subject to deforestation after 31 December 2020 and, for wood, harvested without inducing forest degradation after that date; they have been produced in accordance with the relevant legislation of the country of production; and they are covered by a due diligence statement or, for micro and small primary operators, a simplified declaration.
The obligations fall on operators, the persons who first place relevant products on the market or export them, and on traders further down the chain, with a lighter regime for downstream operators introduced by Regulation (EU) 2025/2650. Article 8 describes due diligence as three steps: collecting the information, data and documents listed in Article 9, including the geolocation of every plot of land where the commodity was produced; assessing the risk of non-compliance; and mitigating it until the risk is negligible. Only then may the operator submit its due diligence statement through the Commission’s information system.
The regulation entered into force on 29 June 2023, but its application was postponed twice. After Regulations (EU) 2024/3234 and 2025/2650 the main obligations apply from 30 December 2026, and from 30 June 2027 for operators that are natural persons or micro or small undertakings established by 31 December 2024, except for products already covered by the EU Timber Regulation. Enforcement lies with the competent authorities designated by each Member State.