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Di Liao
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On May 4, 2026, the European Commission published its long-awaited EUDR review package. The release confirms what was already signaled in the weeks leading up to the announcement: the regulation will not be reopened. The compliance deadlines are unchanged. December 30, 2026 remains the date by which large operators must comply, and June 30, 2027 still applies to micro and small enterprises (SMEs).
For companies placing EUDR-relevant commodities on the EU market, the practical message is clear. The obligations have not softened, and the EU Commission is clear on the timeline to get the EUDR implemented by the end of the year.
>> For context, see our EUDR Update from December 2025, which covered the previous round of changes to the regulation.
The implementing act on the IT system that defines how the EU Information System (TRACES) operates, as well as the Country Benchmarking Implementing Act, will be presented to the Member States but have not been published yet.
The core text of the EUDR stays in place. The Commission has confirmed it will not reopen the regulation as part of this review.
The updated FAQs and guidance documents address several areas where companies had been operating with limited certainty. Three clarifications stand out for operational and procurement teams alike.
The clarified FAQs (3.1, 3.4) confirm that downstream operators and traders are not exempt from the regulation. They must collect and keep information about their direct business partners (suppliers and commercial clients) for at least five years, and non-SME downstream operators and traders must register in the EU Information System. Where a direct supplier is an upstream operator, downstream operators also need to collect the associated DDS reference numbers or declaration identifiers. The relevant FAQ: 3.4.
A substantiated concern is defined as a duly reasoned claim, based on objective and verifiable information, that points to non-compliance with the regulation (FAQ 4.15). Concerns can be raised by any natural or legal person and brought to a Competent Authority or directly to an operator, downstream operator, or trader. On receipt, they must:
EUDR obligations apply per legal entity, not at group level. Each subsidiary is assessed individually against the SME thresholds. Groups can run a single shared due diligence framework, IT system, and risk-assessment methodology, but each placing-on-the-market subsidiary must submit DDS in its own name (or authorize a group company). The Commission confirms this in the updated FAQ 5.3 and points to Court of Justice Judgment C-117/24 (13 November 2025) on the EU Timber Regulation, which reinforces that due diligence obligations attach to each individual operator. This means any central frameworks need to scale across different entities to ensure each group company has an effective system in place.
>> The new documents explicitly address e-commerce marketplaces, where both B2C and B2B transactions fall within the scope of EUDR. Any marketplace that fulfills orders, sells first-party, or otherwise intervenes in the supply is treated as an operator or trader on a per-transaction basis. Consumers can never be designated as the importer to shift the obligation. With compliance binding from December 30, 2026, hybrid marketplaces now need a system that can classify each sale, capture the right DDS or reference number, and retain supplier and customer records at marketplace scale.
With the delegated act proposed in the simplification review, the EUDR will continue to cover seven core commodities (cattle, cocoa, coffee, palm oil, rubber, soy, and wood, along with a wide range of derived products listed in Annex I). The draft delegated act adjusts Annex I to include certain products while excluding others.
Included in the scope:
Excluded from the scope:
The draft also confirms exemptions for specific use cases that would otherwise fall under the regulation, including product samples, certain packaging materials, used and second-hand products, and waste.
The Commission’s package answers many operational questions that have made EUDR planning difficult for procurement, sustainability, legal, and supply chain functions. It does not change the underlying obligation, and it does not move the deadline.
Many downstream operators regard the clarifications on substantiated concerns as a business continuity risk. If substantiated concerns are raised – by NGOs or other parties that have already expressed their intent to do so – this can block companies from selling the respective products. Having solid procedures and systems in place can help both prevent such cases and speed up their resolution.
For larger company groups, the latest FAQs reinforce the need for a scalable setup. To make EUDR work across the enterprise with all entities and business units, they need systems built for complex setups and decentralized structures. That means flexible EU TRACES configuration for every legal entity, role-based access management, and the data and rights controls that give compliance leads maximum control across the organization.
For businesses that have already begun building their EUDR processes, the Commission’s update is a chance to validate their approach against the official clarifications and adjust where the FAQs introduce new specificity.
The work itself has not changed. Affected companies still need to identify EUDR-relevant suppliers, collect supplier data including geolocation at plot level, conduct structured risk assessments, mitigate non-negligible risks, submit Due Diligence Statements (DDS) through EU TRACES, and maintain a complete audit trail for at least five years. What has changed is that the rules of the road are now documented at a level of detail that supports execution.
For many import processes reaching the EU in 2027, procurement starts as early as summer 2026. With typical lead times of two to four months, goods ordered in August or September will arrive once EUDR is already in application, which means those orders fall directly under the regulation. To stay ahead of that timing, businesses need to be ready by late summer 2026. That leaves no room to choose and implement a compliance tool in October or November. The decision needs to happen now, alongside mapping relevant suppliers, so that due diligence and DDS workflows are embedded in procurement by the time the next purchase orders are triggered.
>> For importers, our EUDR Checklist for Importers is a practical starting point.
After the clarifications published on May 4, 2026, companies still need to manage data flows in two directions: upstream from suppliers and downstream to their customers. They still need to coordinate across procurement, sustainability, legal, and IT functions, and they need to integrate EUDR workflows with existing processes.
This is where a structured system becomes essential. osapiens HUB for EUDR is the trusted choice of industry leaders, already helping more than 700 companies meet EUDR requirements while automating compliance directly within their existing business processes. The osapiens ecosystem connects you directly with your suppliers upstream and your customers downstream, streamlining data collection and DDS sharing across the entire supply chain.
>> For teams comparing EUDR solutions, see our Selecting an EUDR Software guide.
For businesses that want a deeper expert analysis of the latest EUDR review package, osapiens hosts a focused webinar with its legal partner, cattwyk. The session covers the legal updates and their practical implications, how to interpret the new FAQs and guidance for your specific setup, where to focus next, and a live Q&A with EUDR specialists.
Expert Webinar: EUDR Updates in 2026
EUDR simplification review, guidance & FAQs with cattwyk
Date: May 13, 2026
Time: 13:30 to 14:30 CET
Speakers: Julia Hörnig and Max Jürgens (cattwyk), Patrick Lanz (Co-Founder, osapiens terra)
Register for our exclusive live webinar now!
The update gives businesses what they have been asking for: a documented, official position from the Commission on what EUDR compliance looks like in practice. The companies that translate this clarity into structured processes over the next eight months will be ready when enforcement begins. The companies that treat clarification as an excuse to delay will find that December 30, 2026 arrives faster than expected.
osapiens HUB for EUDR enables structured supplier engagement, automated risk assessment, and seamless DDS submission to EU TRACES, all within a single platform.
>> Subscribe to the monthly EUDR Readiness 2026 webinar series
>> Book a call with one of our EUDR experts