We have to file an EUDR due diligence statement

Due diligence under the EU Deforestation Regulation, Regulation (EU) 2023/1115, has three parts: collecting information, assessing risk and mitigating risk (Article 8(2)). It must be done for all relevant products before they are placed on the market or exported (Article 8(1)). Only when the operator concludes that the products are deforestation-free and legally produced may it submit the due diligence statement, and the statement must be made available to the competent authorities through the information system before placing or export (Article 4(2)).^[1]

The information requirements in Article 9(1) are specific. They include the description and trade name, and for wood the common and full scientific species name; the quantity, in net mass and supplementary units for goods entering or leaving the market; the country of production; the geolocation of all plots of land where the commodities were produced, with the date or time range of production; supplier and customer details; and adequately conclusive and verifiable information that the products are deforestation-free and legally produced. Deforestation or forest degradation on a plot disqualifies all commodities from that plot.^[1]

The risk assessment uses the criteria in Article 10(2), from the country risk classification under Article 29 to the complexity of the supply chain and the risk of circumvention or mixing. Operators may not place the products on the market unless the assessment reveals no or only a negligible risk (Article 10(1)). Where that is not yet the case, they must adopt mitigation measures, such as requiring more information or carrying out independent surveys or audits (Article 11(1)). Operators that are not SMEs also need a compliance officer at management level and an independent audit function (Article 11(2)).^[1]

Where all commodities come from countries or parts of countries classified as low risk, the operator need not carry out the Article 10 and 11 steps, after assessing the supply chain complexity and the risk of circumvention or mixing; any information pointing to a risk brings the full obligations back (Article 13).^[1]

The statement's reference number then follows the goods. It must be available to customs before release for free circulation or export (Article 26(4)), and the operator communicates it to the downstream operators and traders it supplies (Article 4(7)). Records are kept for five years (Articles 4(3) and 12(5)), and the due diligence system is reviewed at least once a year (Article 12(2)). The obligations apply from 30 December 2026, with 30 June 2027 for operators that are natural persons or micro or small undertakings established by 31 December 2024 (Article 38).^[1][2]