Declaration and operator obligations

Operator obligations (Article 4)

Article 4 establishes the core obligation: no operator may place relevant commodities or products on the EU market or export them unless all three conditions are met:

1. The products are deforestation-free (no deforestation after 31 December 2020)
2. The products have been produced in accordance with the relevant legislation of the country of production
3. The products are covered by a due diligence statement

This triple condition applies to every consignment. Failure to meet any one of the three conditions constitutes a violation of the regulation.

The due diligence statement

The due diligence statement is the formal declaration submitted by the operator before placing products on the market or exporting them. It is submitted through the EUDR information system (Article 33) and must contain:

Identification data:

• Name, address, and EORI number of the operator (or authorised representative)
• Description and quantity of the relevant commodities or products
• CN codes from the TARIC nomenclature
• Country of production (and parts thereof)

Geolocation data:

• GPS coordinates of all plots of land (single point for plots up to 4 ha, polygon for plots over 4 ha)
• See chapter 4 for detailed requirements

Compliance declaration:

• A statement that due diligence has been exercised in accordance with Articles 8-12
• A statement that the risk has been assessed as negligible (after mitigation where necessary)
• The name and signature of the natural person submitting the statement

Reference number: upon submission, the information system generates a unique reference number for each due diligence statement. This reference number must be provided to customs authorities and downstream operators.

Timing of the due diligence statement

The statement must be submitted before:

• For imports: the customs declaration for release for free circulation
• For exports: the customs declaration for export
• For domestic products: making the product available on the market for the first time

The operator may not proceed with customs clearance or market placement until a valid due diligence statement reference number has been obtained.

The EUDR information system (Article 33)

Article 33 mandates the European Commission to establish and maintain a centralised electronic information system for EUDR compliance. This system:

Core functions

• Receives and stores due diligence statements from operators and traders
• Generates unique reference numbers for each statement
• Enables data exchange between competent authorities across Member States
• Interfaces with customs systems for automated verification during customs clearance
• Provides access to operators for submission, modification, and consultation of their statements
• Supports risk-based controls by competent authorities

Integration with customs (Article 28)

Article 28 establishes the interface between the EUDR information system and customs systems:

• Customs authorities must verify that a valid due diligence statement reference number has been provided for each customs declaration involving relevant commodities
• Customs may suspend release of goods if no valid reference number is provided, if the reference number does not correspond to the goods declared, or if the competent authority has flagged the statement
• The information system must enable automated data exchange with the EU Single Window for Customs and the Import Control System (ICS2)

Practical implication for customs brokers and freight forwarders: the EUDR reference number becomes a mandatory data element in customs declarations for covered commodities. Customs clearance software must be updated to include this field. Missing or invalid reference numbers will result in goods being held at the border.

Data elements in the information system

Obligations by actor type

Operators (importers and first placers)

The operator bears the primary and most extensive obligations:

1. Conduct full due diligence (three steps: information collection, risk assessment, mitigation) -- see chapter 3
2. Submit a due diligence statement through the information system before placing products on the market
3. Provide the reference number to customs authorities (for imports/exports) and to downstream operators
4. Maintain records for at least five years
5. Cooperate with competent authorities during checks and provide access to documents upon request
6. Update due diligence if new information emerges indicating potential non-compliance

Downstream operators (traders)

Article 5 distinguishes between two categories of traders:

Large traders (exceeding the thresholds of the EU Accounting Directive for at least two of: balance sheet total EUR 25M, net turnover EUR 50M, 250 employees):

• Must conduct their own full due diligence (same as operators)
• Must submit their own due diligence statement
• Bear the same legal liability as operators

SME and micro-enterprise traders:

• Must collect and keep the reference numbers of due diligence statements for the products they handle
• Must keep records of their suppliers and customers for at least five years
• Must make information available to competent authorities upon request
• Are exempt from conducting their own full due diligence (but must act if they become aware of non-compliance)

The SME regime (Article 4a)

The postponement regulation introduced additional flexibility for micro-enterprises and small enterprises:

Important: the SME classification follows the EU Accounting Directive thresholds. An SME that is the first placer on the EU market (operator) must still conduct full due diligence -- the simplified regime applies only to downstream traders that are SMEs.

Authorised representatives (Article 6)

Non-EU operators may appoint an authorised representative established in the EU. The representative:

• Assumes full legal responsibility for EUDR compliance (joint and several liability with the non-EU operator)
• Must conduct due diligence, submit statements, and maintain records
• Must be designated in writing with a clear mandate covering all obligations
• Must be identified in the due diligence statement

This mechanism is particularly relevant for non-EU e-commerce platforms and third-country suppliers selling directly to EU consumers or businesses.

Customs interface and practical workflow

Import workflow

The typical import workflow under the EUDR proceeds as follows:

Before shipment:

1. Operator collects geolocation data and supply chain documentation from the exporter/supplier
2. Operator conducts risk assessment and, if needed, risk mitigation
3. Operator submits due diligence statement through the EUDR information system
4. System generates a unique reference number

At customs: 5. Customs broker includes the EUDR reference number in the customs import declaration 6. Customs system automatically checks the reference number against the EUDR information system 7. If the reference is valid and not flagged: goods proceed to release 8. If the reference is missing, invalid, or flagged: goods are suspended

Post-clearance: 9. Operator provides the reference number to downstream buyers 10. Competent authorities may conduct post-clearance audits 11. Records retained for five years minimum

Export workflow

For exports from the EU, the workflow is similar:

1. Operator conducts due diligence on the EU-produced commodities
2. Submits a due diligence statement
3. Includes the reference number in the export declaration
4. Customs verifies at the point of exit

Customs codes requiring EUDR compliance

The EUDR reference number is required for all customs declarations involving CN codes listed in Annex I of Regulation 1115/2023. Customs systems should be configured to:

• Flag declarations containing Annex I CN codes
• Require the EUDR reference number as a mandatory data element
• Validate the reference number against the EUDR information system in real time

Use the automated classification tool to verify whether your product's CN code falls within Annex I scope.

Record-keeping obligations

All actors (operators, traders, authorised representatives) must maintain comprehensive records:

Records must be stored in a manner that allows their retrieval within a reasonable timeframe when requested by competent authorities. Electronic storage is acceptable and recommended.