EU Deforestation Regulation (EUDR) requires measures by importers and exporters ‒ consider these things in your customs declarations

Publication date 5.9.2025 14.15 | Published in English on 15.9.2025 at 14.40
Type:Press release

The chief aim of the new EU Deforestation Regulation (Commission Regulation (EU) 2023/1115) is to decrease global forestation brought on by the production of raw materials. The EUDR concerns imports from outside the EU, exports to outside the EU, trade in Finland and in the EU, domestic production and further processing in Finland and in the EU.

The Deforestation Regulation regulates imports and exports of timber, beef and other parts of beef cattle, coffee, cocoa, soy, oil palm, rubber and derivative products. Import and export of such products require a due diligence statement, and the use of specific codes.

The Regulation will become effective on 30 December 2025. Businesses of all sizes comply with the Regulation in their imports and exports. The transition period for micro-enterprises and other small businesses will continue until 29 June 2026.  

The competent government agency in Finland is the Food Authority. Read more on the Finnish Food Authority’s website. 

You will need a due diligence statement

Before importing or exporting goods that fall under the Deforestation Regulation, importers and exporters are required to draft a due diligence statement in the Commission’s EUDR data system. To log in to the system, you will need an EU Login account. In the system, you can obtain a reference number for your due diligence statement for including in your customs declaration. Read more about the due diligence statement on the Food Authority website. 

Goods covered by the Deforestation Regulation can be placed under customs warehousing, inward processing or transit without a due diligence statement. If products that require a due diligence statement are released into free circulation from customs warehousing, inward processing or transit, the necessary information must be included in the customs declaration.

How to declare goods covered by the Deforestation Regulation in import and export declarations

You can use the same condition codes on restrictions in import and export declarations.

Several due diligence statements can be included in a single customs declaration, and it is possible to provide a single due diligence statement in several customs declarations. Enter the reference number of the due diligence statement with the condition code ”C716 Due diligence statement to be presented upon import/export in accordance with Article 3 of Regulation (EU) 2023/1115 on deforestation and forest degradation”.
    
If you have a due diligence statement provided earlier in the supply chain, enter condition code ”C717 Reference number of a previous due diligence statement accordant with Article 4 paragraph 8 of Regulation (EU) 2023/1115 on deforestation and forest degradation”.

If the goods are not covered by the Deforestation Regulation, provide the information with the following condition codes:

  • ”Y129 Goods other than those covered by Regulation (EU) 2023/1115 on deforestation and forest degradation”
    • Use this code to declare goods which belong under the commodity code, but which are not covered by the Deforestation Regulation.
  • ”Y132 Exclusion from the scope of application of Regulation (EU) 2023/1115 on deforestation and forest degradation according to Article 1 paragraph 2”
    • Use this code if the products were manufactured before 29 June 2023.
  • ”Y133 Exception granted based on the second explanatory note in Annex I to Regulation (EU) 2023/1115 on deforestation and forest degradation” 
    • Use this code to declare goods manufactured from material that has completed its lifecycle.
  • ”Y141 Exception granted to operators according to Article 38 paragraph 3 of Regulation (EU) 2023/1115”
    • Small business and micro-enterprises use this code during the transition period, that is, until 30 June 2026.
  • ”Y142 Exception concerning non-commercial activity”
    • Use this code in circumstances that do not comply with Article 2 paragraphs 15, 17 or 18 of Regulation (EU) 2023/1115.

Commodity codes and condition codes relating to the Deforestation Regulation can be found in the Fintaric service of Finnish Customs.

The information is displayed when you enter a 2026 date as the search date. 

The Deforestation Regulation does not bring changes to message descriptions

The Deforestation Regulation does not bring changes to message descriptions. Condition codes and reference number of due diligence statements are provided using existing data elements of message descriptions or the data fields in the Customs Clearance Service.

The intended latest date for introducing automatic checking of reference numbers of due diligence statements is 30 June 2028. After the automatic procedure, the Customs Clearance System interfaces with the EUDR system to check that the information matches with the provided details. Annex II of the Deforestation Regulation determines the information required for due diligence statements.  

Check what products the Deforestation Regulation concerns

The Deforestation Regulation concerns timber, beef and other parts of beef cattle, coffee, cocoa, soy, oil palm, rubber or derivative products listed in Annex I to the Regulation.

Examples of derivative products include

  • chocolate
  • wooden furniture
  • leather
  • tires
  • printed paper products. 

Some commodity codes in Annex I have the prefix “ex” which is an abbreviation of “extract”. The prefix means that, all of products categorised under a specific commodity code, only some fall under the scope of the Deforestation Regulation. The Commission’s EUDR page has links to Guidelines and FAQ documents that give detailed examples of products that the Regulation covers.

Examples of products with the “ex” prefix:

  • Ex 9401 “Seats (other than those of heading 9402 ), whether or not convertible into beds, and parts thereof”
    • Seats are under the scope of the EUDR Regulation. However rattan, bamboo and other tree-like materials are not covered by the Regulation.
    • For example metal chairs are also under commodity code 9401, but they are not in the scope of the EUDR Regulation.
  • Ex 0201 ”Meat of cattle, fresh or chilled”
    • The HS explanatory notes for heading 0201 direct you to the description of code 0102, “Live cattle”.
    • The requirements set by the Deforestation Regulation concern only raised cattle, and do not concern bison meat.
  • Ex 4011 “New pneumatic tyres, of rubber”
    • Rubber derived from the rubber tree, i.e. the Hevea brasiliensis plant is under the scope of the EUDR Regulation. However balata, gutta-percha, guayule, chicle and similar natural gums, and synthetic rubber products are not covered by the Regulation.
  • 1511 “Palm oil and its fractions, whether or not refined, but not chemically modified”
    • Palm oil derived from oil palm, i.e. the Elaeis guineensis plant is under the scope of the EUDR Regulation. However, the Regulation does not cover babassu oil derived from other palms such as Attalea speciosa.
    • The Commission has proposed for the prefix “ex” to be added to the commodity code in question. Read more on the European Commission's website.

More information

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