The European Deforestation Regulation has been postponed: the rules will not come into force until the end of 2026

The European Deforestation Regulation formally entered into force in June 2023. This regulation ensures that certain raw materials, such as cattle, cocoa, coffee, oil palm, rubber, soya and timber, and products derived from them that are placed on the market in the EU or exported from the EU, have not caused deforestation or forest degradation. To give market participants and enforcement authorities sufficient time to prepare for the rules set out in the Deforestation Regulation, these rules were originally due to apply from 30 December 2025. However, due to a ‘review and simplification of the rules’, a last-minute decision was taken to grant – yet another – one-year extension. 

In this Legal Update, we discuss the practical implications of this postponement.

Will this postponement lead to cancellation...?

This is not the first time the Deforestation Regulation has been postponed. Originally, the Deforestation Regulation was due to come into force at the end of 2024. The reason for opting for another postponement in this case is the decision to adopt a less administrative approach. 

Under the revision, the European Commission is required to carry out a simplification assessment and submit a report by 30 April 2026 at the latest. The report must assess the impact and administrative burdens of the Deforestation Regulation, particularly for smaller market participants. If necessary, the report must be accompanied by a legislative proposal.

In practical terms, this postponement means that the rules set out in the Deforestation Regulation will apply to large and medium-sized enterprises from 30 December 2026. For small and micro-enterprises, the rules will not come into force until 30 June 2027.

Changes

The main changes relate to a simplification of the due diligence obligations. In practical terms, this means: 

A simplified due diligence obligation for small and micro-enterprises regarding the origin of products and raw materials, in order to reduce the administrative burden.

Only market operators who are the first to place a relevant product or raw material on the European market will be subject to an obligation to investigate its origin. Market operators trading in relevant products further down the supply chain are therefore exempt from these obligations.

Printed products, such as books and newspapers, no longer fall within the scope of the Deforestation Regulation.

Practical implications

The postponement and simplification of the due diligence requirements give companies a little more breathing space to prepare for the implications of this Deforestation Regulation. It is clear, however, that this new postponement does not mean the matter has been shelved...

We will therefore continue to monitor developments closely. 

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