EU Deforestation Regulation (EUDR) – Key Points

To counteract the rapidly advancing deforestation and forest damage and make a significant contribution to mitigating climate change, the EU Deforestation Regulation ((EU) 2023/1115, “EUDR”) came into effect on June 29, 2023.

The EUDR introduces strict regulations for the placing on the market, provision, and export of “relevant commodities” and “relevant products” into and out of the EU. In addition to proving that the products are deforestation-free and that the relevant legal provisions of the country of origin have been complied with, a corresponding due Diligence statement must also be available. If such a statement is not in place, the products may not be placed on the market or exported from the EU.

To fulfill this due diligence obligation, companies must gather a variety of information, such as the country of origin or the geolocation of the plots.

Operators or traders in the EU responsible for meeting due diligence obligations are those who place the products on the market or export them. If the products are placed on the market or exported by non-EU companies, the obligation falls on the first market participant or trader established in the Union. This can potentially lead to competitive disadvantages for Swiss companies.

“relevant commodities” (product groups) according to the regulation include cattle, cocoa, coffee, oil palm, rubber, soy, and wood. However, “relevant products” encompass a variety of products from various customs tariff chapters, including, for example (but not limited to):

More Information

On the website of the European Union, you will find further information.

to the website

Do you have any questions?

Although some aspects are still unclear, it is advisable to examine the possible impacts on your company early on. We are at your disposal and ready to assist. 

Anna Ritthaler
Manager, Indirect Tax, PwC Switzerland
+41 58 792 55 64
E-Mail

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