EU: EUDR Simplification Report lands alongside updated Guidance and FAQs

On 4 May 2026, the European Commission published its  Simplification Report in relation to the EU Deforestation Regulation (“EUDR”). The Report, promised as part of the amendments to the EUDR in December 2025 (see our previous blog post), was accompanied by updated versions of the EUDR Guidance, FAQ and Supply Chain Infographics documents and a draft Delegated Act making minor tweaks to the material scope of the EUDR.

The good news for those following the EUDR – which has already undergone two delays and amendments to its scope and obligations – is that no further material changes are being proposed and the Level 1 text is not being reopened. Instead, the European Commission has favoured clarification through guidance. 

Key takeaways

• The Simplification Report proposes no further amends to the Level 1 EUDR text, with the European Commission having assessed that the amendments already made to have reduced annual compliance costs by 75%.
• The updated suite of guidance documents provides helpful clarifications on:

(i) personal scoping and the obligations imposed on different actors; and

(ii) the ‘legality criterion’.

• The draft Delegated Act, open for consultation until 1 June 2026, makes a number of amends to:

(i) expand (e.g., soluble coffee, palm oil derivatives) and streamline (e.g., leather, retreaded tyres) the material scope of the EUDR; and

(ii) clarify existing exemptions (e.g., packing materials, used/second hand products, and waste). 

Personal scoping and varied obligations

Micro and small primary operators and downstream operators benefit from reduced compliance obligations under the EUDR. The Guidance and FAQs have updated and new input to help companies assess whether they fall within either of these (or any other) categories for compliance purposes. 

Downstream operators – a new category created in December 2025 which captures parties placing products on the Union market (or exporting therefrom) which have already all been covered by a due diligence statement or simplified declaration – are not required to conduct due diligence in respect of the relevant products they place on the market (or export). They are, however, required to collect and keep information about their direct business partners. The Guidance clarifies that: (i) this information should be that included in standard commercial data (e.g., invoices); and (ii) that is only the first downstream operator which needs to collect the due diligence statement reference number or simplified declaration identifiers in relation to the relevant products. As regards (ii), the Guidance goes on to make clear that this is not an active obligation but a passive one. This means that companies do not need to assess and identify whether they are the first downstream operator, rather that they may assume (in good faith) they are not if their supplier does not provide them with the reference number or identifier. 

Micro and small primary operators (“MSPOs”) are a subset of primary operators who are permitted to file simplified one-time declarations rather than full due diligence statements. The updated Guidance: (i) reaffirms that even larger companies can qualify as MSPOs if they can evidence that the relevant business segment engaged in EUDR-relevant activities meets the MSPO threshold criteria; and (ii) clarifies that the simplified declaration only requires updating in response to “major changes” (e.g., placing new products on the market not covered in the prior declaration). The Guidance also makes clear that MSPOs are, by definition, sourcing entirely from low-risk jurisdictions and so are subject to the simplified due diligence requirements and not required to carry out the risk assessment and mitigation under Articles 10 and 11 EUDR (unless they obtain or are made aware of relevant information pointing to a non-negligible risk of non-compliance). 

In addition to the above, there are clarifications around the obligations applicable in instances of distance sales and online marketplaces and on the obligations of all actors in-scope in respect of substantiated concerns. 

Legality criterion

One element of the requirement for relevant products under the EUDR is that they are produced (etc.) in accordance with the relevant legislation of the country of production. The European Commission intends to support compliance with this element going forward by establishing repositories of relevant legislation for countries of production. The Guidance also makes clear that this requirement can be met without the need for an in-depth assessment (and associated evidence gathering exercise) of compliance with local law where, based on an initial examination of available information (e.g., publicly available reports, proxy indicators, classifications of countries and regions) there is not a higher risk of non-compliance with the EUDR requirement. 

Amended scope – draft delegated act

A draft Delegated Act, published for public feedback until 1 June 2026, has proposed various amends to the material scope of the EUDR. These are, according to the European Commission, to ensure the EUDR focuses on the products most associated with deforestation risks while avoiding unnecessary administrative burden. Most of the changes were in the draft Delegated Act published in 2025 (see our previous blog post).

In particular: (i) retreaded tyres, cattle skins and hides have been proposed to be removed from scope; (ii) soluble coffee, certain palm oil derivatives including soap made with palm oil, and frozen cattle tongues are proposed for inclusion in scope; and (iii) certain exemptions have been proposed/clarified, namely for samples and products used for examination, analysis and testing; reusable packing materials and containers; marketing and information materials; waste, used and second hand products; and items of correspondence. The exemptions in (iii) are also helpfully built on in the Guidance, including where packaging used as packaging (e.g., pallets) is subsequently made available or exported. 

Information system

The Information System underlying the EUDR is planned for re-opening in June 2026 following various amendments having been made to incorporate feedback from stakeholders and competent authorities on the system’s performance and availability. Further updates and functionality enhancements are planned for Summer 2026, meaning the Information System should be well ready ahead of the EUDR coming into effect at the end of the year. 

Those needing to use the Information System will have the opportunity to access it for training purposes ahead of the EUDR coming into force.