Sustainability Insights #24
EUDR enforcement is delayed by 12 months, but compliance requirements remain strict. Don’t pause your preparation – use this extra time to secure your supply chain.
Read the full article below or Contact our experts today to ensure you are ready.

The EU Deforestation Regulation (EUDR), which entered into force on 29 June 2023, had already been postponed to 30 December 2025 for large and medium‑sized operators and 30 June 2026 for micro and small undertakings, following the first deferral agreed in December 2024. However, in December 2025, the European Parliament and the Council agreed to extend these deadlines by 12 months, citing the need for a smoother transition and technical readiness.
The revised timeline is as follows:
| Operator Size | Revised Implementation Date |
|---|---|
| Medium & Large | 30 December 2026 |
| Micro & Small | 30 June 2027 |
The postponement comes alongside simplification measures aimed at reducing administrative burdens. These include streamlining due diligence requirements and removing certain printed products from the scope, reflecting the limited deforestation risk associated with these items.
Downstream operators and traders would no longer have to submit separate due diligence statements, but only the first downstream operators must keep and pass on reference numbers of the initial statement, and micro-enterprises would submit only a one-off simplified declaration.
Despite these changes, core obligations remain: operators must collect geolocation data for production plots, conduct risk assessments based on country benchmarking, and implement mitigation measures where risk is not negligible.
Stakeholders such as corporates targeted by EUDR and NGOs have expressed concern that delays could weaken the regulation’s impact, while the Commission argues the extension will ensure effective implementation. To support this goal, the Council has tasked the European Commission to conduct a simplification review by 30 April 2026, assessing the EUDR’s impact and administrative burden on operators – particularly small and micro-operators.
Businesses should use this additional time to strengthen supply chain traceability and prepare compliance systems ahead of the new deadlines.
Source:
European Council
Key takeaways:
EUDR enforcement has been postponed by 12 months – to 30 December 2026 for medium and large operators, and to 30 June 2027 for micro and small operators. Despite targeted simplifications, core obligations remain unchanged, including geolocation data collection and risk assessments to ensure any non‑negligible risks are mitigated.

The EU Deforestation Regulation (EUDR) is reshaping sourcing far beyond Europe. By requiring proof that regulated commodities are deforestation‑free and traced to specific production plots, the EUDR is pushing global suppliers to strengthen traceability systems and adopt robust due‑diligence practices to maintain EU market access.
The regulation implementation framework and the EU’s information system for due diligence statements underscore the shift toward transparent, verifiable supply chains that separate compliant goods from non‑compliant or unknown origin.
As timelines are adjusted, the EU’s targeted revision keeps the objective while easing administration, accelerating a global move to deforestation‑free trade.

SML offers a variety of responsibly sourced paper materials, giving brands flexibility to select options that support sustainability and traceability goals. These materials help brands demonstrate commitment to responsible sourcing and meet growing expectations for transparency. With increasing global focus on deforestation-free supply chains, such choices can complement broader efforts to align with evolving market and regulatory expectations, including initiatives like the EU Deforestation Regulation.
Stay ahead of shifting regulations. Subscribe to our newsletter for the latest updates and strategies to future-proof your business.

to discover tailored solutions and
lead the way in sustainability.









