Through the EU Deforestation Regulation (EUDR), the EU aims to combat the global loss of forest areas. The EU has compiled all the relevant information on the following website: Implementation of the EU Deforestation Regulation.
Which products are affected?
From 30 December 2026, relevant raw materials and relevant products may only be placed on the market, made available on the EU market or exported if:
- they have been sourced without deforestation,
- the relevant legislation of the country of origin has been complied with, and
- a due diligence statement in accordance with Annex II of the Deforestation Regulation is in place.
The products in question are considered to be deforestation-free if they do not originate from an area deforested after 31 December 2020 or have not resulted in damage to forests.
Annex I to Regulation (EU) 2023/1115 contains a list of all relevant raw materials and their products. For newly included products listed in Annex I, the Regulation will not apply until December 2027.
Who submits the due diligence statements?
Companies that are the first to place relevant products and commodities on the market, referred to as "first placers on the market", must fulfill full due diligence obligations. Downstream market participants may refer to the existing due diligence statements (DDS) issued by first placers on the market. In the case of exports and inspections, this documentation serves as proof of compliance with the regulations. To assess the extent to which you must fulfil due diligence obligations, review your role in the supply chain.
All the information that must be included in a due diligence statement can be found in Annex II of the Regulation. In April 2026, the European Commission published an updated FAQ on this topic: Implementation of the EU Deforestation Regulation.
When does the regulation come into force?
The regulations apply:
• From 30 December 2026 for large and medium-sized enterprises
• From 30 June 2027 for micro and small enterprises
The national authorities of the EU Member States may provide further information on this: Designated competent authorities.
How do you report EUDR codes in AEB applications?
For the purposes of the Deforestation Regulation (Regulation (EU) 2023/1115), companies must include the document codes relating to TARIC measures 776 (import) and 777 (export) in their customs declarations. In the AEB applications ‘Import Filing: ATLAS’ and ‘Export Filing: ATLAS and Customs Management, these codes will be available for selection as soon as the relevant customs authorities make them available.
Since 23 September 2026, updated guidelines from the European Commission have been in force for the reporting of EUDR document codes. The primary code for reporting a Due Diligence Statement is:
- C716: Due diligence statement, presented for imports/exports in accordance with Article 3 of Regulation (EU) 2023/1115 on deforestation and forest degradation
In addition, there are new codes for certain exceptions or special cases, for example:
- Y196 and Y188 – Exceptions for downstream market participants in the case of exports.
- C720 and C725 – Exceptions for downstream market participants in the case of imports.
- Y187 – Samples and product samples.
- Y133 – Waste products and recycled products.
The European Commission provides guidance on reporting EUDR documentation codes.
- Product Classification: Within Product Classification you can include additional content from third-party providers. This enables you to identify materials affected by the Deforestation Regulation. Please feel free to contact your AEB representative or submit your enquiry via our contact form.
Customs Management: EUDR codes can be transmitted automatically via AEB’s API directly from your ERP system. For AEB’s API documentation see: About Customs Management.
Alternatively, you can create mapping tables for the relevant commodity codes or materials. You can add these to your item level templates within Dynamic Value Initialisation (DVI). When the template is used, the EUDR coding is then stored in the customs declaration.
Add-on for SAP: If you are using the add-on for SAP, the BAdI may need to be adjusted by your SAP administrator. AEB offers paid support for this.
You can enter the codes manually in ASSIST4 as part of your master data maintenance, which can then be used in customs declarations.