The European Union has published a suite of materials aimed at clarifying and simplifying the implementation of the EUDR, ahead of its first compliance milestone for large and medium enterprises on 30 December 2025.

Micro and small enterprises will follow from 30 June 2026.

The Implementing Regulation assigns risk classifications based on the potential for certain commodities produced in a particular country (which fall within the scope of the EUDR) to have deforestation impacts within the country of origin. It designates 140 countries as "low risk", including all EU Member States. Four countries-Belarus, Myanmar, North Korea and Russia-are classified as "high risk". All other countries are considered "standard risk".

Operators and traders sourcing from low-risk countries will benefit from simplified due diligence requirements. They must still collect information for due diligence purposes (e.g. geolocation data), but they are not required to work through the more extensive risk assessment and mitigation processes set out in

'Standard' and 'high risk' classifications require an Operator or Trader to go through the full due diligence process; however, products sourced from 'high risk' countries will be subject to closer scrutiny.

Monitoring and enforcement efforts by Competent Authorities must be calibrated to reflect country risk levels.

'Relevant Commodities' are currently: cocoa, coffee, cattle, palm oil, rubber, soy and wood (but this list may expand). The next steps are that it is expected that the European Commission will adopt the Proposed Delegated Regulation in the coming months, ahead of the EUDR coming into effect for large and medium companies on 30 December 2025.