Regulation (EU) 2023/1115, known as “EUDR”, entered into force on 29 June 2023 and will apply from 30 December 2025 for most operators (30 June 2026 for micro and small undertakings). 

The legislation aims to minimize global deforestation and forest degradation, reduce greenhouse gas emissions, and protect biodiversity. In addition to environmental objectives, the EUDR integrates social considerations, requiring compliance with the legislation of the country of production, including land use rights, forest-related rules, human rights, and indigenous peoples’ laws.

It should be noted that this is a sectoral regulation compared to the “horizontal” framework provided for in the field of “due diligence” by Directive 2024/1760 on corporate sustainability due diligence (the so-called “CSDDD”); therefore, in case of conflict, the EUDR prevails over the CSDDD.

Recently, the European Commission published (in OJ C of 12 August 2025) a new guidance document (C/2025/4524), aimed at clarifying the provisions of the EUDR (hereinafter, the “Communication”). The Communication – which is not legally binding – provides operational indications on key aspects such as the differences between the obligations of various operators, due diligence, the submission of the due diligence statement (“DDS”), the role of certifications, and the timing of the EUDR’s entry into force.

The scope of the EUDR covers seven commodities considered at risk: cattle, cocoa, coffee, palm oil, soy, wood, and natural rubber, as well as numerous derived products listed in Annex I, including leather, chocolate, paper, furniture, and pneumatic tyres.

The EUDR applies in particular to operators and traders, distinguishing between SMEs and non-SMEs. In short, the operator is the one who first places a relevant product on the EU market or exports it, while the trader is the one who makes it available on the market after the initial placing.

Non-SME operators must implement a three-step structured due diligence process: collection of detailed product information (description, quantity, country of production, geolocation of plots of land, supplier and buyer data, proof of compliance); risk assessment of possible non-compliance, considering elements e.g. the assignment of risk to the relevant country of production, prevalence of deforestation or forest degradation in the country of production, the complexity of the relevant supply chain, and risk of mixing with products of unknown origin; and, if necessary, adoption of mitigation measures to reduce the risk to a negligible or zero level, such as requests for additional information or independent audits.

A positive conclusion of the due diligence process is possible only if the residual risk is zero or negligible. Otherwise, the product cannot be placed on the market or exported.

Operators must submit the DDS through the Information System provided for in Article 33 and keep the related documentation for at least five years.

They are also required to set up an internal due diligence system, with formalized procedures and controls, as well as a periodic review (at least annually).

It should be pointed out that the EUDR provides for a classification of countries of origin based on risk level: low, standard, or high. Generally speaking, for low-risk countries, operators may apply simplified due diligence, limited to collecting basic information and submitting the DDS, without in-depth assessment and mitigation. For high-risk countries, on the other hand, checks and inspections are more stringent and frequent.

Competent authorities carry out documentary and physical checks, including at customs. In case of non-compliance, corrective measures may be adopted, such as immediate withdrawal or recall of products, donation for charitable purposes, or disposal. Sanctions may amount to at least 4% of the annual turnover achieved in the EU, in addition to confiscation of products or revenues, temporary exclusion from public procurement and public funds, and, in the most serious cases or in case of repeat offences, temporary prohibition from placing or exporting relevant commodities and products.

The Communication acknowledges the usefulness of voluntary environmental certifications; however, these may supplement – but not replace – mandatory due diligence. In particular, certifications based on mass balance models or mixed product percentages do not in themselves guarantee compliance with the EUDR. Only products fully compliant with legality and zero-deforestation criteria in all their components may be placed on the EU market. The operator must therefore verify the certifications’ compliance with the EUDR.

To prepare for the 30 December 2025 deadline, companies should implement as soon as possible a series of actions: mapping their supply chains, identifying suppliers and risk areas; establishing a centralized database for information management; as well as adapting supply contracts with specific clauses on compliance with the EUDR.

It is also essential to train the staff involved, particularly in the purchasing, quality, and sustainability departments, and to implement a structured internal due diligence system. Finally, it is essential to maintain constant monitoring of regulatory developments and best practices, to ensure timely compliance and prevent legal and reputational risks.

• the time limits for the filing of claims at first and second instance, cross-claims, claims for additional reasons, other claims for "challenging" purposes (e.g. revocation or third-party proceedings) shall be suspended from 8 March 2020 to 3 May 2020;
• the time limits for all other written submissions (e.g. briefs and replies) or procedural formalities (filing of claims, claims for additional reasons, etc.) shall be suspended from 8 March to 15 April 2020;
• the suspension shall not apply to the time limits for precautionary proceedings.

2. Postponement of open court and chamber hearings scheduled for between 17 March and 15 April 2020; special procedure for precautionary proceedings - Article 84, paragraph 1, of the "Cura Italia" DecreeAll open court and chamber hearings relating to proceedings pending and scheduled during the above-mentioned period will be postponed ex officio to a later date.Precautionary proceedings commenced or pending during the above period:i. shall be adjudicated by a single-judge decree of the President or of the magistrate delegated by him, in compliance with the time limits for defence (under Article 55, paragraph 5, of the Italian Code of Administrative Process) and after ascertaining compliance with the adversarial procedure requirement;ii. the single-judge decree shall set the chamber hearing date, on a date immediately following 15 April 2020, for the adversarial discussion of the precautionary motion;iii. the single-judge decree shall be effective until the chamber hearing scheduled for discussion of the precautionary motion and may be revoked or amended upon the request of a party.In cases of extreme seriousness and urgency such as not to even allow for postponement of precautionary rulings in compliance with the standard time limits for defence, a single-judge decree may in any event be requested, to be issued in accordance with the standard procedure under Article 56 of the Italian Code of Administrative Process.3. Special procedure for open court and chamber hearings scheduled for between 6 April and 15 April 2020 - Article 84, paragraph 2, of the “Cura Italia” DecreeA special procedure is provided for the above hearings in derogation from the provisions under paragraph 2 above.The special procedure shall apply only if requested by all the parties by a joint application to be filed within the mandatory time limit of two clear days before the hearing:i. the case shall be adjudicated without oral debate on the basis of the documents filed;ii. the parties shall be entitled to make brief submissions up to two clear days prior to the hearing;iii. in precautionary proceedings in which a single-judge decree has been issued upholding, fully or partially, the precautionary motion, the collegiate discussion in chambers shall be set, insofar as is possible, at the earliest hearing in chambers after 6 April 2020;iv. the panel of judges shall settle the precautionary phase in accordance with this paragraph, unless, within two clear days before the hearing in chambers, any of the parties affected by the precautionary measure files an application for postponement, in which case the hearing shall be postponed until immediately after 15 April 2020.4. Special procedure for open court and chamber hearings scheduled for between 16 April and 30 June 2020 - Article 84, paragraph 5, of the "Cura Italia" DecreeCases shall be adjudicated without oral debate on the basis of the documents filed.This is without prejudice to the possibility of settling the proceedings by means of an abridged judgment pursuant to Article 60 of the Italian Code of Administrative Process; given the absence of oral discussion, the obligation to give notice to the parties in this regard shall not apply.For public hearings for which the time limits for the filing of documents and pleadings fall within the period of suspension of deadlines (8 March - 15 April 2020), the parties:i. shall be entitled to make brief submissions up to two clear days prior to the hearing, orii. may, within the same time limit of two clear days before the hearing, apply for relief from the time limit for the filing of documents and pleadings.In such case, the judge shall adopt measures for the further and more expeditious conduct of the proceedings, possibly setting a new hearing, in relation to which the time limits for the filing documents, pleadings and replies (Article 73, paragraph 1, of the Italian Code of Administrative Process) shall be halved.5. Organisational measures to contain any adverse effects of the health emergency - Article 84, paragraphs 3 and 4, of the "Cura Italia" DecreeThe administrative justice bodies and, in particular, the Presidents of the Divisions of the Council of the State, the President of the Council of Administrative Justice for the Sicilian Region and the Presidents of the Regional Administrative Courts and of the relevant Divisions, after consulting the Regional Health Authority and the Bar Council of the city where the Office is located, may adopt any organisational measures, also affecting the handling of judicial and advisory affairs, that are required to allow compliance with the hygienic-and-sanitary instructions provided by the Ministry of Health in order to avoid gatherings in court offices and close contacts among people.Measures may also be taken, inter alia, to postpone hearings until after 30 June 2020, ensuring in any event that they are dealt with as a matter of priority, including through a reschedule of hearings, with the exception of open court and chamber precautionary hearings, electoral hearings and proceedings the delay of which may cause serious harm to the parties.For the latter cases, a declaration of urgency shall be issued by a decree not challengeable by the persons taking the above measures.Where the adoption of the organisational measures referred to above may result in the forfeiture of the parties' procedural rights, relief from time limits for the parties shall automatically apply.There is also the possibility for the panel of judges to convene chamber hearings to adjudicate on (trial and precautionary) proceedings by using remote technology.6. Administrative proceedings - Article 103 of the "Cura Italia" Decree; Article 37 of Decree Law 23/2020According to Article 103, paragraph 1, of the "Cura Italia" Decree, as amended by Article 37 of Decree Law 23/2020, for the purposes of calculating directory, mandatory, preparatory, intraprocedural, final and executive time limits relating to the conduct of administrative proceedings, upon the request of a party or ex officio, pending as of the date of 23 February 2020 or commenced thereafter, the period between said date and 15 May 2020 shall not be taken into account, in order to avoid any delay or significant silence on the part of the Administration.The terms for the formation of the final will of the Administration in the forms of significant silence provided for by the law shall be extended or deferred too, accordingly.In any case, public administrations are required to adopt "all appropriate organisational measures to ensure a reasonable duration and expeditious conclusion of proceedings, with priority being given to those to be considered urgent, also on the basis of reasoned requests by the parties concerned”.Furthermore, all authorisations, permits and licences, howsoever named, expiring in the period between 31 January 2020 and 15 April 2020 shall remain valid and effective until 15 June 2020.As expressly set out in paragraph 4, the suspension of procedural deadlines shall not apply to the payments to be ordered by administrative authorities.Finally, the enforcement of measures for vacation of property, including for non-residential use, shall suspended until 30 June 2020.7. Waste-related obligations – Article 113 of the "Cura Italia" DecreeDeadlines shall be postponed until 30 June 2020 in relation to certain waste-related obligations, namely:(a) submission of the single environmental declaration form (MUD) referred to in Article 6, paragraph 2 of Law No. 70 of 25 January 1994;b) submission of the annual communication of data relating to batteries and accumulators placed on the national market in the previous year, as referred to in Article 15, paragraph 3, of Legislative Decree No. 188 of 20 November 2008, and transmission of data relating to the collection and recycling of waste portable, industrial and vehicle batteries and accumulators pursuant to Article 17, paragraph 2, c) of Legislative Decree No. 188 of 20 November 2008;c) submission to the Coordination Centre of the communication under Article 33, paragraph 2, of Legislative Decree No. 49 of 14 March 2014 (on Waste from Electrical and Electronic Equipment - "WEEE");d) payment of the annual fee for registration in the National Register of Environmental Managers referred to in Article 24, paragraph 4, of Decree No. 120 of 3 June 2014. This article is for information purposes only and is not, and cannot be intended as, a professional opinion on the topics dealt with.For further information, please contact Giuliano Berruti, Marco Monaco, Francesca Bonino, Rosemarie Serrato, Carmine Morrone, Valentina Cavanna or Annapaola Prezioso.