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EUDR Due Diligence Statement (DDS): Annex II Content, Submission, Amendment and Withdrawal

EUDR due diligence statement under Regulation (EU) 2023/1115: the Annex II content, who submits it from 30 December 2026, and the 72-hour amendment rule.

Last updated 24 October 2026 · By the EUDR Guide Editorial Team · How we fact-check · Print this page

Summary

The EUDR due diligence statement (DDS) is the statement an operator makes available to competent authorities through the EUDR Information System before placing or export, with the Annex II information and a declaration that due diligence found no or only a negligible risk (Article 4(2), Regulation (EU) 2023/1115).

Without a prior statement, the operator may not place the product on the Union market or export it. A statement, or since 26 December 2025 a simplified declaration, is the third cumulative condition of Article 3, point (c), next to deforestation-free status and legality.

The EU Deforestation Regulation (OJ L 150, 9.6.2023, p. 206) entered into force on 29 June 2023 and is amended by Regulations (EU) 2024/3234 and 2025/2650 and Delegated Regulation (EU) 2026/2102. The statement is filed in the EUDR Information System of Article 33, run under Implementing Regulation (EU) 2024/3084 as amended by Implementing Regulation (EU) 2026/1565. The rules below cover who submits, the five Annex II points in force, submission from 30 December 2026, the 72-hour amendment window and record keeping; Table 1 lists the eight statement topics and the page that owns each.

Table 1. The 8 due diligence statement topics

# Topic What it answers Key rule
1 Annex II content What the statement contains Points 1, 2, 3, 5 and 6 in force; point 4 deleted (Annex II)
2 EUDR reference number Which numbers the system returns Reference number and verification number after risk profiling (IR 2024/3084, Art. 7)
3 EUDR due diligence What comes before the statement Information, risk assessment, risk mitigation (Art. 8(2))
4 EUDR Information System Where the statement is filed Free of charge; costs borne by the Commission (IR 2024/3084, Art. 18(1))
5 register in the EUDR Information System How an operator gets access EORI number needed for release for free circulation or export (Art. 33(2)(a))
6 EUDR API How to submit system to system SOAP web services, version 3
7 EUDR at customs When customs need the number Reference number before release or export (Art. 26(4))
8 EUDR micro or small primary operators Who files a simplified declaration instead One-time declaration with the Annex III information (Art. 4a)

What Is the EUDR Due Diligence Statement?

The EUDR due diligence statement is an operator's electronic filing under Article 4(2) that carries the Annex II information for each relevant product.

Which EUDR Roles Submit a Due Diligence Statement?

Only operators submit a due diligence statement: since 26 December 2025 (Regulation (EU) 2025/2650), downstream operators and traders carry out no due diligence and submit no DDS (Article 5). Small and medium-sized operators file the full statement too, because Regulation (EU) 2025/2650 deleted the SME derogation of Article 4(8). Micro or small primary operators in low-risk countries file a one-time simplified declaration under Article 4a instead. The other duties of EUDR operators follow from Article 4.

An authorised representative established in the Union with a written mandate (Article 2(22)) may submit the DDS or the simplified declaration, but the operator retains responsibility (Article 6(1)). An operator that is a natural person or a microenterprise may also mandate the next downstream operator or trader that is neither, which then submits the statement on its behalf before supply (Article 6(3)). The mandate rules are set out for authorised representatives under the EUDR. Who carries which other obligation is compared across all EUDR roles.

Is There an Official EUDR Due Diligence Statement Template?

No: the Commission publishes no DDS template; the statement is the form in the EUDR Information System, and an AVAILABLE statement can be exported as a PDF without the geolocation (Commission user guide, last update 16 September 2026, section 6.2). The form itself is free of charge, because the Commission bears the costs of the system (Implementing Regulation (EU) 2024/3084, Article 18(1)). No consultant, software or certificate is needed to complete it, and software vendors are not users of the system (Article 3(c) of that Implementing Regulation). Table 2 below is this guide's unofficial checklist of the Annex II fields.

What Must a Due Diligence Statement Contain Under Annex II of Regulation (EU) 2023/1115?

Annex II lists the content of every due diligence statement in five points now in force (1, 2, 3, 5 and 6), because Regulation (EU) 2025/2650 deleted point 4. The statement also carries the operator's declaration of due diligence and no or only a negligible risk required by Article 4(2). Table 2 sets the points side by side.

Table 2. Annex II field checklist (unofficial)

Point What to enter Provision Note
1 Operator name, address; EORI number for products entering or leaving the market Annex II, point 1; Art. 9 of Regulation (EU) No 952/2013 EORI held in the operator profile (Art. 33(2)(a))
2 HS code; free-text description with trade name and, where applicable, full scientific name; quantity Annex II, point 2 Entry or exit: kg net mass and, where applicable, supplementary unit; live cattle: kg plus p/st
3 Country of production; geolocation of all plots of land Annex II, point 3; Art. 9(1)(d) Cattle: all establishments where kept; at least six decimal digits (Art. 2(28))
4 Nothing (point deleted) Deleted by Regulation (EU) 2025/2650 Formerly reference numbers of existing statements (old Art. 4(8), (9))
5 Fixed confirmation text Annex II, point 5 Confirmed by submitting
6 Signed for and on behalf of, date, name and function, signature Annex II, point 6 Four fields

This guide's checklist follows Annex II; the Commission publishes no DDS template.

Every article and annex of Regulation (EU) 2023/1115 is explained in the consolidated version of 18 September 2026.

Point 1: Operator Name, Address and EORI Number

Point 1 asks for the operator's name, address and, for products entering or leaving the market, the EORI number (Article 9 of Regulation (EU) No 952/2013). The Economic Operators Registration and Identification number sits in the operator profile in the EUDR Information System, where it is needed for release for free circulation or export (Article 33(2)(a)).

Point 2: HS Code, Description, Scientific Name and Quantity

Point 2 asks for the HS code, a free-text description with the trade name and, where applicable, the full scientific name, and the quantity; for products entering or leaving the market, the quantity is in kilograms of net mass and, where applicable, the supplementary unit of Annex I to Regulation (EEC) No 2658/87. The description and quantity refer to the relevant product the operator intends to place on the market or export.

Two commodities need extra care. For wood, the Article 9(1)(a) information includes the common name and the full scientific name of each species, and the system supports entry of scientific names through the EPPO Global Database (FAQ Version 5 (April 2026), 7.27). For live cattle, the quantity is kilograms of net mass plus the supplementary unit p/st (Annex II, point 2; Combined Nomenclature 2026, Implementing Regulation (EU) 2025/1926). Each code must sit on the list of relevant products: the Annex I HS code decides whether a product is in scope at all.

Point 3: Country of Production and Geolocation

Point 3 asks for the country of production and the geolocation of all plots of land; for cattle products, all establishments where the cattle were kept. The cattle rule also covers relevant products fed with relevant products, and a product made from commodities of several plots lists every plot (Article 9(1), point (d)).

Coordinates follow Article 2(28): at least six decimal digits, and polygons for plots of more than 4 hectares (about 9.88 acres) for commodities other than cattle. Points, polygons and establishments are explained under EUDR geolocation.

The geolocation limit is 25 MB per statement (FAQ 7.16). Files can be tested against the system rules with the EUDR GeoJSON Checker.

Point 4: Deleted by Regulation (EU) 2025/2650

Point 4 no longer exists: Regulation (EU) 2025/2650 deleted it with Article 4(8) to (10). It held the reference numbers of existing statements under the former Article 4(8) and (9), deleted with effect from 26 December 2025. The consolidated Annex II keeps the number 4 as a gap between points 3 and 5.

Points 5 and 6: The Confirmation Text and the Signature

Point 5 is a fixed text the operator confirms by submitting: "By submitting this due diligence statement the operator confirms that due diligence in accordance with Regulation (EU) 2023/1115 was carried out and that no or only a negligible risk was found that the relevant products do not comply with Article 3, point (a) or (b), of that Regulation." The text covers deforestation-free status and legality, not point (c).

Point 6 is the signature in four fields: "Signed for and on behalf of: / Date: / Name and function: / Signature:". The signatory acts for the operator, which keeps responsibility even when an authorised representative files (Article 6(1)).

When and How Is a Due Diligence Statement Submitted?

An operator submits the statement in the EUDR Information System, free of charge, after due diligence; the system profiles it and returns the numbers. Submission comes before placing or export, never after (Article 4(2)).

From 30 December 2026: Before Placing, Export or the Customs Declaration

The duty to submit applies from 30 December 2026; operators that are natural persons or micro or small undertakings established as such by 31 December 2024 submit from 30 June 2027 (Article 38(3)), except for products in the Annex to Regulation (EU) No 995/2010, which apply from 30 December 2026. The main date comes from Article 38(2) as replaced by Regulation (EU) 2025/2650, and no further delay is proposed as of 24 October 2026. Every other date in force starts from 30 December 2026.

For imports and exports, the Commission considers that the operator submits the statement and obtains the reference number before lodging the customs declaration (FAQ 5.20). The reference number, or the declaration identifier of a simplified declaration, is made available to customs before release for free circulation or export (Article 26(4)); this does not apply to export by a downstream operator. Each statement relates to one activity: import, export or domestic (Commission user guide, section 2.1).

What Happens After Submission: Risk Profiling, Numbers and Statuses

On submission the system runs an automated risk profiling the operator cannot see, then assigns a reference number and a verification number (Implementing Regulation (EU) 2024/3084, Articles 6(3) and 7(1)). The competent authority may assign a new risk status at any stage (Article 6(4)). The numbers come without undue delay after profiling, but the authority may delay them up to the period of Article 17(3) of the EUDR, which it can extend (Article 7). Since 15 October 2026, each statement is attributed to the competent authority of the Member State where the operator is established; a non-EU operator's statement goes to the Member State associated through its identifier (Article 2(3), as replaced by Implementing Regulation (EU) 2026/1565). Table 3 lists the ten statuses a statement can carry.

Table 3. DDS statuses in the EUDR Information System

Status Meaning
NEW System status
DRAFT System status
DELETED System status
SUBMITTED System status
CANCELLED System status
REJECTED Rejected by the competent authority within the Art. 17(3) period (IR 2024/3084, Art. 8(1))
AVAILABLE System status
WITHDRAWN System status
ARCHIVED Set automatically 6 months after AVAILABLE; technical only, the statement stays usable
GROUPED Member of a grouped statement (IR 2024/3084, Art. 8a)

Source: Commission user guide, last update 16 September 2026, section 3.1.

Can One Due Diligence Statement Cover Several Shipments?

Yes: the Commission considers that one DDS may cover several batches or shipments, but not over more than one year from submission (FAQ 5.19). Once the declared quantity is used up, a new statement is needed. The one-year view is not an annual filing obligation, and like all FAQ answers it is not binding (Article 15(5)); the 25 MB geolocation limit still applies to the single statement.

Large chains can also group statements: a new DDS or simplified declaration may reference earlier ones of the same user (Implementing Regulation (EU) 2024/3084, Article 8a, inserted by Implementing Regulation (EU) 2026/1565), up to 1,000 per group in the system (Commission user guide, section 7).

How Do You Amend or Withdraw a Due Diligence Statement?

Implementing Regulation (EU) 2024/3084 Article 5 sets one window, four blocking events and one extension for changing or withdrawing a submitted statement.

The 72-Hour Window After the Reference Number Is Made Available

Operators can amend or withdraw a DDS within 72 hours after its reference number was made available in the system (Implementing Regulation (EU) 2024/3084, Article 5(1)), not after submission. The reference number is assigned only after risk profiling (Article 7), and the window opens at that moment.

The amended statement is risk-profiled again, and the profiling applies to the whole amended statement (Article 5(5)). An amendment within the window keeps the same reference number (EUDR API, version 3).

When Is Amendment or Withdrawal Blocked?

Amendment and withdrawal are blocked once one of four events occurs, even inside the 72 hours (Article 5(2) and (3) of Implementing Regulation (EU) 2024/3084). The four blocking events are listed below.

  • Grouping reference: the statement was used as a reference in a grouped statement of the same user (Article 5(2)).
  • Notified check: the user was notified of an intended check on the statement or the product, for the period of the check (Article 5(3)(a)).
  • Placing or export: a product covered by the statement was placed on the Union market or exported (Article 5(3)(b)).
  • Customs reference: the reference number was provided or made available to customs before release for free circulation or export (Article 5(3)(c)).

Can the Competent Authority Extend the Window or Reject a Statement?

A competent authority may extend the window by at most 8 calendar days on an individual and reasoned request of the user (Article 5(4)). The extension is also possible retroactively, after the 72 hours have passed.

Rejection is a separate power. The competent authority may reject a statement within the period of Article 17(3) of the EUDR, counted from the identification of a high risk, but not after the reference number was made available (Implementing Regulation (EU) 2024/3084, Article 8(1)). A rejected statement shows the status REJECTED in the system.

How Long Is a Due Diligence Statement Kept, and Who Is Responsible for It?

By making the statement available, the operator assumes responsibility for the product's compliance with Article 3 and keeps a record of each DDS for five years from submission (Article 4(3)). Responsibility stays with the operator when an authorised representative files (Article 6(1)) and when it uses software, consultants or certification, none of which is mandatory.

Personal data in a statement are stored in the system for no longer than five years from submission or grouping (Implementing Regulation (EU) 2024/3084, Article 12(5), as amended since 17 July 2026). The operator passes the reference numbers or declaration identifiers to the downstream operators and traders it supplies (Article 4(7)). Where it later obtains new information that a product may not comply, it informs the competent authorities and those customers immediately (Article 4(5)).

Every rule on this page is checked against EUR-Lex and Commission sources; see our methodology and fact-checking.

This guide explains the rules; it is not legal advice for an individual case.

How Does the Due Diligence Statement Connect to EUDR Compliance, Enforcement and Certification?

The statement is the last step before placing or export: it closes the due diligence the operator carried out and meets condition (c) of Article 3, which is cumulative with conditions (a) and (b). The full sequence of EUDR compliance, from the Annex I check to the yearly review, is set out under EUDR compliance.

Does a Submitted Statement Prove Compliance at EUDR Enforcement Checks?

No: release for free circulation is not proof of compliance (Article 26(10)), and a statement can still be checked. Competent authorities check at least 1 %, 3 % or 9 % of operators, non-SME downstream operators and non-SME traders yearly by country risk class, plus 9 % of the quantity for high risk (Article 16(8) to (10)). The checks are explained under EUDR enforcement.

Is a Due Diligence Statement an EUDR Certificate?

No: no EUDR certificate exists; the legal output is the reference number or the declaration identifier (FAQ 5.7). A scheme supplies Article 10(2)(n) information only, as set out under certification and the EUDR.

Is the Simplified Declaration a Due Diligence Statement?

No: the simplified declaration (Article 4a, Annex III) is a one-time filing by micro or small primary operators in low-risk countries, with a declaration identifier (Article 4a(2)), not a DDS. It is also not simplified due diligence under Article 13.

What Did the 2025 EUDR Simplification Change for the Statement?

Regulation (EU) 2025/2650 (in force 26 December 2025) deleted point 4 and the DDS of downstream operators and traders. The amendments and the 2026 review are covered under EUDR simplification.

What Do Operators Most Often Ask About the Due Diligence Statement?

Operators most often ask about low-risk origins, FLEGT licences and customs checks of the statement. More answers to the questions operators, traders and suppliers ask are collected on the FAQ page.

Does a Product From a Low-Risk Country Still Need a Due Diligence Statement?

Yes: a product from a low-risk country still needs a DDS. Simplified due diligence under Article 13 removes only the risk assessment and risk mitigation of Articles 10 and 11; the Article 9 information including geolocation, the statement and the Article 12 due diligence system remain (FAQ 1.28).

Does a FLEGT Licence Replace the Due Diligence Statement?

No: a valid FLEGT licence counts only for the legality condition of Article 3(b) (Article 10(3)). The operator still collects deforestation-free evidence and geolocation and submits a due diligence statement for the licensed wood before placing it on the market.

Do Customs Check the Statement in the EUDR Information System?

Not yet: customs check statement status in the system only once the customs interface exists, due by 1 December 2029 (Article 28(1)). Until then, Article 26(6) to (9) do not apply (Article 26(5)), and customs receive the reference number before release (Article 26(4)).

Sources