Regulation (EU) 2023/1115: Consolidated Text, Articles and Annexes Explained

Its current consolidated version, 02023R1115-20260918, incorporates Regulation (EU) 2024/3234, Regulation (EU) 2025/2650 and Commission Delegated Regulation (EU) 2026/2102, and its main obligations apply from 30 December 2026 (Article 38(2)).

The text of the EU Deforestation Regulation runs to 39 articles, 9 chapters and three annexes. The rules below cover its versions, structure, an article-by-article map with application dates, and Articles 35 and 36 in full; two parts of the text have their own pages, listed in Table 1.

Table 1. The 2 pages of the regulation section

What Is Regulation (EU) 2023/1115?

Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 is the EU act that bans placing, making available and exporting relevant products unless they are deforestation-free, produced in accordance with the relevant legislation of the country of production, and covered by a due diligence statement or a simplified declaration (Article 3, point (c) as replaced by Regulation (EU) 2025/2650). The legal basis is Article 192(1) TFEU, under the ordinary legislative procedure. The seven relevant commodities are cattle, cocoa, coffee, oil palm, rubber, soya and wood (Article 2(1)). The act repeals Regulation (EU) No 995/2010, the EU Timber Regulation, with effect from 30 December 2026 (Article 37(1)).

Is the EUDR in effect today? Yes: the EUDR has been in force since 29 June 2023, and its articles on definitions, authorities, penalties and country benchmarking have applied since then. The obligations of companies apply from 30 December 2026, 42 months after entry into force (FAQ Version 5 (April 2026), 8.1).

How Was the EUDR Adopted?

The Commission proposed the EUDR on 17 November 2021 (COM(2021) 706, procedure 2021/0366(COD)); Parliament adopted it in its final vote on 19 April 2023, the Council on 16 May 2023, and both institutions signed it on 31 May 2023. Publication in the Official Journal followed on 9 June 2023, and the Regulation entered into force on the twentieth day after publication, 29 June 2023 (Article 38(1)). One proposal now concerns where the EUDR applies: COM(2026) 661 of 10 September 2026 (procedure 2026/0261(CNS), Article 349 TFEU) proposes excluding French Guiana and is in the preparatory phase in Parliament as of 24 October 2026. The territorial rules are set out under where the EUDR applies.

Does the EUDR Apply Directly in Every Member State?

Yes: the EUDR is a regulation, "binding in its entirety and directly applicable in all Member States"; national law is needed only to designate competent authorities (Article 14) and to lay down penalties (Article 25). National laws implement it and must set a maximum fine for legal persons of at least 4 % of total annual Union-wide turnover in the financial year preceding the decision (Article 25(2)(a)). National authorities carry EUDR enforcement, and their designation is explained under EUDR enforcement.

Which Version of the EUDR Text Is Current?

The current consolidated version is 02023R1115-20260918 (version 003.001), which incorporates Regulation (EU) 2024/3234, Regulation (EU) 2025/2650 and Delegated Regulation (EU) 2026/2102; the Commission's EUDR page still links the version of 26 December 2025 (checked 24 October 2026). Four consolidated versions exist, listed in Table 2.

Table 2. Consolidated versions of Regulation (EU) 2023/1115

A consolidated version is a documentation tool without legal effect; the text published in the Official Journal is authentic. Five corrigenda, dated 1 October 2024 to 2 July 2026, correct the Polish, Swedish, German, Lithuanian, Spanish and Czech versions of the base act; none corrects the English text.

One citation error circulates: footnote 1 of Delegated Regulation (EU) 2026/2102 cites the base act as "OJ L 150, 9.6.2023, p. 35", while the correct page is 206.

Which Acts Have Amended Regulation (EU) 2023/1115?

Three acts have amended Regulation (EU) 2023/1115: Regulation (EU) 2024/3234 (in force 26 December 2024), Regulation (EU) 2025/2650 (in force 26 December 2025) and Commission Delegated Regulation (EU) 2026/2102 (in force 18 September 2026). Table 3 gives their references.

Table 3. The three amending acts

The second act, Regulation (EU) 2025/2650, "amending Regulation (EU) 2023/1115 as regards certain obligations of operators and traders", created the four roles of operator, micro or small primary operator, downstream operator and trader.

Where Can You Get the Official EUDR Text From EUR-Lex?

The authentic text is the Official Journal edition (OJ L 150, 9.6.2023, p. 206, 42 pages), on EUR-Lex under the ELI http://data.europa.eu/eli/reg/2023/1115/oj; the consolidated version of 18 September 2026 has its own ELI. EUR-Lex also holds the amending acts, listed in Table 4.

Table 4. Official texts on EUR-Lex

The Official Journal text is authentic; the consolidated version is a documentation tool.

How Is the EUDR Structured Into Chapters, Articles and Annexes?

The EUDR has 39 articles (Articles 1 to 38 plus Article 4a, inserted by Regulation (EU) 2025/2650) in 9 chapters, three annexes and 86 recitals. Table 5 lists the chapters with their articles.

Table 5. The 9 chapters of Regulation (EU) 2023/1115

Article 2 holds 42 defined terms, points (1) to (40) plus (15a) and (15b), and the EUDR definitions page explains each of them.

Which EUDR Article Covers What, Since When, and on Which Page?

Each article of the EUDR has one owner page on this site; Table 6 lists the article, its subject, the date from which it applies and where it is explained.

Table 6. Every EUDR article, what it covers, since when, and where it is explained

Deferred: operators that are natural persons or micro or small undertakings established as such by 31 December 2024 (Art. 38(3)); products in the Annex to Regulation (EU) No 995/2010 from 30 December 2026. Titles as in the consolidated text of 18 September 2026.

Which EUDR Articles Have Applied Since 29 June 2023?

Articles 1, 2, 14, 15, 25, 27 to 30 and 33 to 38 have applied since the EUDR entered into force on 29 June 2023: scope, definitions, authorities, penalties, customs cooperation, country benchmarking, the information system, review and the final provisions. Their dated duties fall on the Member States and the Commission, as listed below.

• Competent authorities: Member States informed the Commission of their authorities by 30 December 2023 (Article 14(2)).
• Information system: due by 30 December 2024 (Article 33(1)), launched on 4 December 2024.
• Country list: due by 30 June 2025 (Article 29(2) as amended by Regulation (EU) 2024/3234), adopted as Implementing Regulation (EU) 2025/1093 of 22 May 2025.
• Simplification review: due by 30 April 2026 (Article 34(1a)), delivered as report COM(2026) 191 of 4 May 2026.
• Customs interface: a link to the EU Single Window Environment for Customs by 1 December 2029 (Article 28(1) as replaced by Regulation (EU) 2025/2650).
• General review: by 30 June 2030 and at least every five years thereafter (Article 34(2)).

Which EUDR Articles Apply From 30 December 2026 and 30 June 2027?

Articles 3 to 13, 16 to 24, 26, 31 and 32 apply from 30 December 2026, "subject to paragraph 3" (Article 38(2) as replaced by Regulation (EU) 2025/2650).

Article 38(3) sets the later date: "Except as regards the products covered by the Annex to Regulation (EU) No 995/2010, for operators, whether natural persons or micro- or small undertakings within the meaning of Article 3(1) or Article 3(2), first subparagraph, respectively, of Directive 2013/34/EU, irrespective of their legal form, who were established as such by 31 December 2024, the Articles referred to in paragraph 2 of this Article shall apply from 30 June 2027."

A third date applies to products: the 18 Annex I lines added by Delegated Regulation (EU) 2026/2102 (ex 0206 21 00, 2101 11 00 and 16 oil-palm lines) carry obligations from 30 December 2027.

What Do the Three EUDR Annexes Contain?

Annex I lists the relevant products by Combined Nomenclature code, Annex II sets the content of the due diligence statement, and Annex III, inserted by Regulation (EU) 2025/2650, sets the content of the one-time simplified declaration for micro or small primary operators. The three annexes are described below.

• Annex I, relevant commodities and relevant products: 89 entries (cattle 8, cocoa 6, coffee 2, oil palm 28, rubber 10, soya 4, wood 31), classified in the Combined Nomenclature; "ex" marks an entry that covers only part of a code.
• Annex II, due diligence statement: points 1, 2, 3, 5 and 6, from operator identity to the signature; Regulation (EU) 2025/2650 deleted point 4.
• Annex III, simplified declaration: 4 points, namely identity, HS code with an estimated annual quantity, country of production with geolocation or postal address, and a confirmation text.

Annex I has lost products twice: printed products (ex 49) left on 26 December 2025, and leather and hides, ex 4010, ex 4016, retreaded and used tyres, soya for sowing, and aircraft and motor-vehicle seats on 18 September 2026; the six wooden ex 9401 seat lines stay in.

What Do Articles 35 and 36 of the EUDR Regulate?

Articles 35 and 36 set the two procedures through which the Commission completes the EUDR: delegated acts that amend Annex I, and implementing acts adopted with a committee of Member State representatives.

Article 35: How Does the Commission Adopt Delegated Acts Under the EUDR?

Article 35(2) confers the power to adopt delegated acts under Article 34(1) on the Commission for five years from 29 June 2023, tacitly extended for identical periods unless the European Parliament or the Council opposes at the latest three months before the end of each period. The procedure has three steps in the consolidated text of 18 September 2026.

1. Period and report (Article 35(2)): the first period ends on 29 June 2028, and the Commission reports on the delegation at the latest six months before the end of the period.
2. Consultation (Article 35(4)): before adopting a delegated act, the Commission consults experts designated by each Member State.
3. Scrutiny (Article 35(6)): a delegated act enters into force only if neither the European Parliament nor the Council objects within two months of notification, a period extended by two months at the initiative of either institution.

The first use is Delegated Regulation (EU) 2026/2102 of 13 July 2026 (C(2026) 4920), based on Article 34(1): published on 17 September 2026, in force on 18 September 2026. Article 34(1) limits the power to amending Annex I with regard to the relevant CN codes.

Article 36: Which Committee Assists the Commission?

Article 36 provides that a committee within the meaning of Regulation (EU) No 182/2011 assists the Commission; acts referring to Article 36(2) follow the examination procedure of Article 5 of that Regulation, "having regard to the provisions of Article 11 thereof". The examination procedure applies to the implementing acts under Articles 28(3), 29(2) and 33(3). The committee delivered its opinion on Implementing Regulation (EU) 2025/1093 (recital 7 of that act) and on Implementing Regulation (EU) 2026/1565. Article 36 is unchanged since 2023.

Which Implementing Acts Has the Commission Adopted Under the EUDR?

Under Articles 29(2) and 33 the Commission has adopted Implementing Regulation (EU) 2024/3084 on the information system, Implementing Regulation (EU) 2025/1093 on the country list and Implementing Regulation (EU) 2026/1565 amending 2024/3084. Table 7 gives their references.

Table 7. Implementing acts under Regulation (EU) 2023/1115

Implementing acts do not amend the EUDR itself. The system they govern is the EUDR Information System: Implementing Regulation (EU) 2026/1565 deleted the reference to TRACES (recital 6), and the Commission bears its costs (Implementing Regulation (EU) 2024/3084, Article 18(1)).

Every provision on this page is checked against the Official Journal and the consolidated text on EUR-Lex; see our methodology and fact-checking.

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

How Does Regulation (EU) 2023/1115 Connect to Its Delays and the Commission Guidance?

Regulation (EU) 2023/1115 connects to its delays through the two amending regulations that moved its dates, and to the Commission guidance through Article 15(5), the basis of the Commission's guidelines.

Is the EUDR Delayed Again?

No: as of 24 October 2026 no proposal to postpone the EUDR exists, and the Commission's review COM(2026) 191 of 4 May 2026 proposes no amendment to the basic text. Each earlier EUDR delay is documented with the act that decided it.

What Are the EUDR Guidelines and the Commission FAQ?

The Commission explains the articles in Guidance C/2026/3896 (third edition, OJ C of 20 July 2026) and in the FAQ (Version 5, April 2026); both are non-binding (Article 15(5)). Answers by topic sit in the EUDR FAQ. Every instrument is indexed under EUDR guidance.