This legal document of the European Parliament and of the Council (EU) 2024/3234 of 19 December 2024 amends the earlier EU Regulation 2023/1115, which focuses on reduction of deforestation through rules for trade in certain commodities. This regulation postpones the date of application of most provisions of Regulation (EU) 2023/1115 by 12 monthsThe original Regulation (EU) 2023/1115 was adopted with the aim of reduce deforestation and forest degradationIt lays down rules for the placing on the Union market, making available on the Union market and export from the Union of relevant products listed in its Annex I containing commodities such as cattle, cocoa, coffee, oil palm, rubber, soy and timber, or have been fed with them, or produced using them. The aim is to ensure that these commodities and products are only placed on the market or exported if do not cause deforestationif they were manufactured in accordance with the legal regulations of the country of production and if it applies to them due diligence statementMost of the provisions of Regulation (EU) 2023/1115 were originally intended to apply from December 30, 2024.

The new Regulation (EU) 2024/3234 postpones this date due to the need to allow third countries, Member States, economic operators and traders to fully prepareThis includes the introduction of the necessary due diligence systems for all relevant commodities and products in order to fulfil their obligations. Economic operators are responsible for thorough review and analysis of your business activities, which requires collection of relevant data and documentation from each supplier.

The Commission has already taken steps to facilitate the application of Regulation (EU) 2023/1115 through guidance document a strategic framework for international cooperation. The guidance document provides an interpretation of key obligations and clarifies the definition of ‘agricultural use’. The strategic framework sets out the structure of cooperation with third countries and sets out principles for the classification of low and high risk countries. It was also adopted Commission Implementing Regulation (EU) 2024/3084, which provides information system for economic operators, traders and competent authorities to fulfil their obligations and allows for the registration and submission of due diligence declarations before the date of application.

As a result of the postponement of the date of application, other related provisions of Regulation (EU) 2023/1115 are also amended:

• The date from which Articles 3 to 13, 16 to 24, 26, 31 and 32 apply is postponed to 30 December 2025..
• For micro and small enterprises, which were established by 31 December 2020 and, with the exception of products covered by the Annex to Regulation (EU) No 995/2010, these Articles shall apply from June 30, 2026.
• Regulation (EU) No 995/2010 is repealed with effect from 30 December 2025.However, for timber and timber products produced before 29 June 2023 and placed on the market from 30 December 2025, Regulation (EU) No 995/2010 shall continue to apply until December 31, 2028Timber and timber products produced before 29 June 2023 and placed on the market from 31 December 2028 shall comply with Article 3 of Regulation (EU) 2023/1115.
• The date by which the Commission is to classify countries or parts thereof as low-risk or high-risk is postponed by only six months, to 30 June 2025 at the latest.This classification was originally scheduled to be completed by 29 June 2023, with all countries assigned a standard risk level by that date. The list of low- and high-risk countries will be published by means of implementing acts.

The new regulation enters into force the third day following its publication in the Official Journal of the European Union, to ensure that it enters into force before the original date of application of Regulation (EU) 2023/1115. This Regulation shall be binding in its entirety and directly applicable in all Member States. Spring

Glossary of key terms

• Deforestation: Conversion of forest to another type of land use, such as agricultural land.
• Forest Degradation: Reduction in the forest's ability to provide goods and services.
• Relevant Commodities: Cattle, cocoa, coffee, palm oil, rubber, soy and timber as listed in Annex I to Regulation (EU) 2023/1115.
• Relevant Products: Products listed in Annex I to Regulation (EU) 2023/1115 which contain, have been fed with or have been produced using the relevant commodities.
• Placing on the Union Market: First making available of the product concerned on the Union market.
• Making Available on the Union Market: Any supply of the product concerned for distribution, consumption or use on the Union market in the course of a commercial activity, whether in return for payment or free of charge.
• Due Diligence Statement: A declaration submitted by an economic operator through an information system, confirming that due diligence has been carried out and that the products concerned comply with the requirements of Regulation (EU) 2023/1115.
• Economic entity (Operator): Any natural or legal person who places the products concerned on the Union market or exports them from the Union.
• Trader: Any natural or legal person in the supply chain, other than an economic operator, who makes the products concerned available on the Union market.
• Regulation (EU) 2023/1115: Regulation of the European Parliament and of the Council on the making available on the Union market and export from the Union of certain commodities and products associated with deforestation and forest degradation.
• Regulation (EU) 2024/3234: Regulation of the European Parliament and of the Council amending Regulation (EU) 2023/1115 as regards the provisions relating to the date of application.
• Regulation (EU) No 995/2010: Regulation of the European Parliament and of the Council laying down the obligations of operators who place timber and timber products on the market (also known as the EU Timber Regulation – EUTR).
• Official Journal of the European Union: The official publication body of the European Union, where EU legal acts are published.
• Subsidiarity: The principle that the Union should act only if objectives cannot be sufficiently achieved by the Member States acting alone.
• Proportionality: The principle that Union action should not go beyond what is necessary to achieve the objectives pursued.
• Micro and Small Enterprises: The definitions are set out in Article 3(1) and (2) of Directive 2013/34/EU. In general, these are undertakings with a low number of employees and a low annual turnover or balance sheet total.
• Information System: An electronic system set up by the Commission for the submission and storage of due diligence declarations and other relevant information.