# EUDR from 30 December 2026: importing or buying in Europe changes everything

> The EU Deforestation Regulation applies from 30 December 2026. Wooden furniture and objects, paper, chocolate, coffee: what is covered, and why importing yourself or buying from a European supplier completely changes a shop's obligations.

- Original page: https://dotsland.com/en/eudr-deforestation-30-december-2026/
- Language: en
- Published: 2026-11-01T09:00:00+01:00
- Updated: 2026-10-13T23:48:46+02:00
- Section: Digital Marketing
- Publisher: Dotsland, https://dotsland.com/en/

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## In brief

- The EU Deforestation Regulation, known as EUDR, applies from 30 December 2026 to large and medium-sized companies, and from 30 June 2027 to most micro and small companies.
- It covers seven commodities and their derived products: cattle, cocoa, coffee, oil palm, rubber, soya and wood. For an online shop, that mostly means wooden furniture and objects, paper, chocolate and coffee.
- Since the December 2025 revision, everything depends on your role. If you import yourself, you are an “operator” and carry full due diligence. If you buy from a supplier established in the EU, you are a “trader” and mostly keep records for five years.
- Leather left the scope in September 2026, as did second-hand furniture. Soluble coffee comes in on 30 December 2027.
- The maximum fine must reach at least 4% of annual turnover in the EU.

The EUDR applies from 30 December 2026: from that date, a wooden table, a notebook, a bar of chocolate or a bag of coffee sold in the EU must be deforestation-free and legally produced. What an online shop has to do depends on its role: importing yourself means full due diligence, buying from a European supplier mostly means keeping records. The text has been revised twice since 2023, and it is the current version that matters.

> **How we checked**  
> On 13 October 2026 we read Regulation (EU) 2023/1115 and its Annex I, Regulation (EU) 2025/2650 of 23 December 2025 that amended it, Delegated Regulation (EU) 2026/2102 published on 17 September 2026 that changed the product list, and the European Commission’s page on roles and responsibilities. The sources are listed at the end of the article.

## When does the EUDR apply?

| Who | Date of application |
| --- | --- |
| **Large and medium-sized companies** | 30 December 2026 |
| **Micro and small companies** established by 31 December 2024 | 30 June 2027 |
| **Micro and small companies**, for timber already covered by the old EU Timber Regulation (EUTR) | 30 December 2026 |
| **Products added in 2026** (soluble coffee, palm oil derivatives, frozen cattle tongues) | 30 December 2027 |

Company sizes are those of the EU Accounting Directive 2013/34/EU, whatever the legal form: headcount, turnover and balance sheet total, with the two-out-of-three-criteria rule. Check your category with your accountant: it sets your date.

## Which products sold online are covered?

The regulation lists products by customs code, in its Annex I. Here, on our reading of the annex as amended in September 2026, is what matters for online shop catalogues.

| Product | In scope? | Detail |
| --- | --- | --- |
| **Wooden furniture, seats with wooden frames** | Yes | Except used products, excluded since September 2026 |
| **Wooden objects** (frames, kitchenware, boxes, statuettes) | Yes | Headings 4414, 4419, 4420, 4421 |
| **Paper and paperboard** (notebooks, stationery) | Yes | Except bamboo-based and recovered products |
| **Wooden crates and pallets protecting another product** | No | The annex excludes packing material used exclusively to support, protect or carry another product |
| **Books and printed matter** | No | Removed from the annex in December 2025 |
| **Chocolate, cocoa, coffee** | Yes | Soluble coffee from 30 December 2027 |
| **Cattle leather** | No | Removed in September 2026, to be reviewed in 2030 |
| **Clothing and gloves of vulcanised rubber** | Yes | Except second-hand |

Always check the exact customs code of each product: it is the code, not the trade name, that decides. A wooden tray, a photo frame and a shelf do not have the same code, but all three are in scope.

## Importing or buying in Europe: what is the difference?

This is the question that decides everything. The December 2025 revision concentrated the burden on the first link that places the product on the EU market, and lightened it for the links that follow.

| Your situation | Your role | What you have to do |
| --- | --- | --- |
| **You import** furniture, coffee or chocolate produced outside the EU yourself | Operator | Full due diligence: collecting information, including geolocation of the plots of production, assessing and mitigating risk, and filing a due diligence statement in the information system before placing on the market |
| **You buy from a supplier established in the EU** and resell as is | Trader | Keep for five years the name, postal address and email of your suppliers and business customers, and alert the authorities if you learn a product is a problem. If you are not an SME, register in the information system |
| **You process** a product already declared into another one (chocolate maker, furniture maker) | Downstream operator | The same obligations as a trader |
| **You are the first buyer** from an operator | First downstream operator or trader | In addition, keep for five years the reference numbers of the statements your supplier must pass on to you |

Traders and downstream operators that are SMEs do not have to register or verify their suppliers’ due diligence. And selling to a consumer creates no obligation for your customer: the Commission states that consumers have no responsibilities under the regulation.

## What if your supplier is outside the EU?

The Commission says so in its explanations: there must always be at least one operator established in the EU in the chain. When the importer is established outside the EU, the first company established in the EU that sells the products on the market is also considered an operator, and must carry out its own due diligence and file its own statement.

On our reading, a European shop dropshipping wooden furniture shipped directly from Asia falls into this case: it carries the operator’s obligations, geolocation of plots included. It is the most exposed profile, and often the least prepared.

## What are the risks?

Penalties are set by each Member State, within an EU framework. For a legal person, the maximum fine must reach at least 4% of total annual EU-wide turnover, and be increased where necessary beyond the economic benefit gained from the infringement. On top of that come confiscation of the products and the revenues, temporary exclusion from public procurement and, in case of serious or repeated infringement, a temporary ban on selling the products concerned. Since 2025, these penalties also cover downstream operators and traders.

## What should you do before 30 December?

1. **List the products in scope** in your catalogue, customs code by customs code, leaving out second-hand items, leather and books.
2. **Determine your role for each**: importer, buyer from a European supplier, or processor.
3. **If you are a trader**, set up the record: suppliers, business customers, reference numbers received, kept for five years. An up-to-date spreadsheet is enough to start.
4. **If you import**, ask your suppliers now for the geolocation of the plots and proof of legality. Without them you cannot file a statement, and therefore cannot sell.
5. **Check your size**: it sets your date, 30 December 2026 or 30 June 2027, and your registration obligation.
6. **Review your product pages**: an imported product without a statement cannot be put on sale, which directly affects your catalogue and your stock-outs.

> **What this article is not**  
> Legal advice. It describes the texts in force on 13 October 2026. The Commission’s guidance and FAQ are updated regularly; for a borderline case, consult the competent authority in your country.

## What this says about the bigger picture

The EUDR follows the logic of other recent EU texts, from product safety to customs: there must always be someone in the EU who answers for what is sold. The 2025 revision lightened the burden on resellers, but concentrated it on whoever imports. For a shop, the question is therefore first a sourcing question rather than a legal one: buying in Europe or importing completely changes the work to be done.

That catalogue and supplier work is what we do through our [e-commerce and marketplaces expertise](https://dotsland.com/en/expertise/ecommerce-and-marketplaces/). We have already covered it for [product safety information in listings](https://dotsland.com/en/product-safety-listings-compliance/): the same supplier map serves both.

## Sources

All of these pages were opened on 13 October 2026.

1. Regulation (EU) 2023/1115 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation, Articles 2, 25 and Annex I, EUR-Lex. [View](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32023R1115)
2. Regulation (EU) 2025/2650 of 23 December 2025 amending Regulation (EU) 2023/1115 as regards certain obligations of operators and traders, Articles 2, 5, 6, 25, 37 and 38, EUR-Lex. [View](https://eur-lex.europa.eu/eli/reg/2025/2650/oj)
3. Commission Delegated Regulation (EU) 2026/2102 of 13 July 2026 amending Annex I to Regulation (EU) 2023/1115, Official Journal of 17 September 2026, EUR-Lex. [View](https://eur-lex.europa.eu/eli/reg_del/2026/2102/oj)
4. European Commission, Green Forum, “Roles and responsibilities”, Deforestation Regulation. [View](https://green-forum.ec.europa.eu/nature-and-biodiversity/deforestation-regulation-implementation/roles-and-responsibilities_en)

## FAQ

### When does the EU Deforestation Regulation apply?

On 30 December 2026 for large and medium-sized companies, and on 30 June 2027 for most micro and small companies established by 31 December 2024. Micro and small companies selling timber already covered by the old Timber Regulation are in scope from 30 December 2026. Products added in 2026, such as soluble coffee, come into scope on 30 December 2027.

### Is a shop reselling furniture bought from an EU supplier affected?

Yes, but lightly. It is a “trader” within the meaning of the regulation: it must keep for five years the name, address and email of its suppliers and business customers, and alert the authorities if it learns a product is a problem. An SME does not have to register in the information system or verify its suppliers’ due diligence.

### Is leather covered by the EUDR?

Not any more. Delegated Regulation (EU) 2026/2102, published on 17 September 2026, removed cattle hides, skins and leather from Annex I. Whether to bring them back will be examined in the general review in 2030.

### Is second-hand furniture covered?

No. Since the September 2026 delegated regulation, wooden furniture, wooden seats and several other products are listed “not including used products and second-hand products”.

### Can Dotsland help?

Yes. We classify your catalogue by customs code with you, determine your role product by product and set up the record or the collection of supplier data. Start with the list above, then [get in touch](https://dotsland.com/en/contact-us/).