### (16) this regulation should also respond to the new york declaration on forests35 , a non-legally binding political declaration that endorses a global timeline to cut natural forest loss in half by 2020 , and strive to end it by 2030. the declaration was endorsed by dozens of governments , many of the world’s biggest companies , and influential civil society and indigenous organisations. it also called on the private sector to meet the goal of eliminating deforestation from the production of agricultural commodities such as palm oil , soy , paper and beef products by no later than 2020 , a goal that was not achieved. the regulation should in addition contribute to the united nations strategic plan for forests , 2017-203036 , whose global forest goal 1 is to reverse the loss of forest cover worldwide through sustainable forest management , including protection , restoration , afforestation and reforestation , and increase efforts to prevent forest degradation and enhance the contribution of forests to climate change. ### (16) this regulation should also respond to the new york declaration on forests35 , a non-legally binding political declaration that endorses a global timeline to cut natural forest loss in half by 2020 , and strive to end it by 2030. the declaration was endorsed by dozens of governments , many of the world’s biggest companies , and influential civil society and indigenous organisations. it also called on the private sector to meet the goal of eliminating deforestation from the production of agricultural commodities such as palm oil , soy , paper and beef products by no later than 2020 , a goal that was not achieved. the regulation should in addition contribute to the united nations strategic plan for forests , 2017-203036 , whose global forest goal 1 is to reverse the loss of forest cover worldwide through sustainable forest management , including protection , restoration , afforestation and reforestation , and increase efforts to enhance the contribution of forests to climate change.


### (18) as a member of world trade organisation (wto) , the union is committed to promoting a universal , rule-based , open , transparent , predictable , inclusive , non-discriminatory and equitable multilateral trading system under the wto , as well as an open , sustainable , and assertive trade policy. the scope of this regulation will therefore include both commodities and products produced within the union and commodities and products imported to the union. ### (18) as a member of world trade organisation (wto) , the union is committed to promoting a universal , rule-based , open , transparent , predictable , inclusive , non-discriminatory and equitable multilateral trading system under the wto , as well as an open , sustainable , and assertive trade policy. the measures of this regulation must be wto compliant i.e. proportionate , non-discriminatory and that they would not constitute arbitrary or unjustifiable discrimination or a disguised restriction on international trade; all measures that affect imports into the eu is also a risk of giving severe countermeasures for european business; taking into account the possible retaliation of trade partners; ensure that the enforcement of this regulation is not unduly restrictive nor disruptive to trade. the scope of the regulation will include both commodities and products produced within the union and commodities and products imported to the union.


### (18) as a member of world trade organisation (wto) , the union is committed to promoting a universal , rule-based , open , transparent , predictable , inclusive , non-discriminatory and equitable multilateral trading system under the wto , as well as an open , sustainable , and assertive trade policy. the scope of this regulation will therefore include both commodities and products produced within the union and commodities and products imported to the union. ### (18) as a member of world trade organisation (wto) , the union is committed to promoting a universal , rule-based , open , transparent , predictable , inclusive , non-discriminatory and equitable multilateral trading system under the wto , as well as an open , sustainable , and assertive trade policy. the scope of this regulation will therefore include both commodities and products produced within the union and commodities and products imported to the union , and therefore this regulation must comply with wto’s rules , and the measures listed in this regulation shall not be more trade-restrictive than necessary to fulfil the legitimate objective.


### (19) this regulation also follows the commission’s communication on “an open , sustainable and assertive trade policy”38 which stated that with new internal and external challenges and more particularly a new , more sustainable growth model as defined by the european green deal and the european digital strategy , the eu needs a new trade policy strategy –one that will support achieving its domestic and external policy objectives and promote greater sustainability in line with its commitment of fully implementing the un sustainable development goals. trade policy must play its full role in the recovery from the covid-19 pandemic and in the green and digital transformations of the economy and towards building a more resilient europe in the world. ### (19) this regulation also follows the commission’s communication on “an open , sustainable and assertive trade policy”38 which stated that with new internal and external challenges and more particularly a new , more sustainable growth model as defined by the european green deal and the european digital strategy , the eu needs a new trade policy strategy –one that will ensure a level playing field for eu businesses , support achieving its domestic and external policy objectives , promote greater sustainability in line with its commitment of fully implementing the un sustainable development goals and focus on implementing and enforcing trade agreements , all new trade agreements , including mercosur and others , consist of provisions that promote sustainable management which leads to better conditions of the forests and the obligation to ensure multilateral environmental agreements , such as the paris agreement and the convention on biological diversity , are implemented effectively; the regulation should not be adopted without the ratification of the eu-mercosur agreement; trade policy must play its full role in the recovery from the covid-19 pandemic and in the green and digital transformations of the economy and towards building a more resilient europe in the world;


### (20) this regulation should be complementary to other measures proposed in the commission communication ‘stepping up eu action to protect and restore the world’s forests’39 , in particular: 1) working in partnership with producer countries , to support them in addressing root causes of deforestation , such as weak governance , ineffective law enforcement and corruption , and 2) strengthen international cooperation , with major consumer countries , to promote the adoption of similar measures to avoid products coming from supply chains associated with deforestation and forest degradation being placed on their markets. ### (20) this regulation should be complementary to other measures proposed in the commission communication ‘stepping up eu action to protect and restore the world’s forests’39 , in particular: 1) working in partnership with producer countries , to support them in addressing root causes of deforestation , such as weak governance , ineffective law enforcement and corruption , and 2) strengthen international cooperation with major consumer countries , by promoting trade agreements that include forest conservation provisions , encourage trade in agricultural and forest-based products not causing deforestation; and the adoption of similar measures to avoid products coming from supply chains associated with deforestation being placed on their markets.


### (21) the commission should continue to work in partnership with producer countries , and more generally in cooperation with international organisations and bodies , and should be reinforcing its support and incentives with regard to protecting forests and transition to deforestation-free production , acknowledging the role of indigenous people , improving governance and land tenure , increasing law enforcement and promoting sustainable forest management , climate-resilient agriculture , sustainable intensification and diversification , agro-ecology and agroforestry. in doing so it should acknowledge the role of indigenous people in protecting forests. building upon the experience and lessons learned in the context of the already existing initiatives , the union and the member states should work in partnership with producer countries , upon their request , to exploit the multi-functionalities of forest , support them in the transition to sustainable forest management , and address global challenges while meeting local needs and paying attention to the challenges faced by smallholders in line with the communication to stepping up action to protect and restore the world’s forests. the partnership approach should help producer countries in protecting , restoring and sustainably using forest , hence contributing to the objective of this regulation to reduce deforestation and forest degradation. ### (21) the commission should continue to work in partnership with producer countries , and more generally in cooperation with international organisations and bodies , and should be reinforcing its support and incentives with regard to protecting forests and transition to deforestation-free production , acknowledging the role of indigenous people , improving governance and land tenure , increasing law enforcement and promoting sustainable forest management , climate-resilient agriculture , sustainable intensification and diversification , agro-ecology and agroforestry. in doing so it should acknowledge the role of indigenous people in protecting forests. building upon the experience and lessons learned in the context of the already existing initiatives , the union and the member states should work in partnership with producer countries , upon their request , to exploit the multi-functionalities of forest , support them in the transition to sustainable forest management , and address global challenges while meeting local needs and paying attention to the challenges faced by smallholders in line with the communication to stepping up action to protect and restore the world’s forests. the rules must aim to minimise the burden on smallholders in third countries and prevent barriers to their access to the market and international trade. the partnership approach should help producer countries in protecting , restoring and sustainably using forest , hence contributing to the objective of this regulation to reduce deforestation.


### (21) the commission should continue to work in partnership with producer countries , and more generally in cooperation with international organisations and bodies , and should be reinforcing its support and incentives with regard to protecting forests and transition to deforestation-free production , acknowledging the role of indigenous people , improving governance and land tenure , increasing law enforcement and promoting sustainable forest management , climate-resilient agriculture , sustainable intensification and diversification , agro-ecology and agroforestry. in doing so it should acknowledge the role of indigenous people in protecting forests. building upon the experience and lessons learned in the context of the already existing initiatives , the union and the member states should work in partnership with producer countries , upon their request , to exploit the multi-functionalities of forest , support them in the transition to sustainable forest management , and address global challenges while meeting local needs and paying attention to the challenges faced by smallholders in line with the communication to stepping up action to protect and restore the world’s forests. the partnership approach should help producer countries in protecting , restoring and sustainably using forest , hence contributing to the objective of this regulation to reduce deforestation and forest degradation. ### (21) the commission should continue to work in partnership with producer countries , and more generally in cooperation with international organisations and bodies , and should be reinforcing its support and incentives with regard to protecting forests and transition to deforestation-free production , acknowledging the role of indigenous people , improving governance and land tenure , increasing law enforcement and promoting sustainable forest management , climate-resilient agriculture , sustainable intensification and diversification , agro-ecology and agroforestry without neglecting the national frameworks on sustainable forest management. in doing so it should acknowledge the role of indigenous people in protecting forests. building upon the experience and lessons learned in the context of the already existing initiatives , the union and the member states should work in partnership with producer countries , upon their request , to exploit the multi-functionalities of forest , support them in the transition to sustainable forest management , and address global challenges while meeting local needs and paying attention to the challenges faced by smallholders in line with the communication to stepping up action to protect and restore the world’s forests. the partnership approach should help producer countries in protecting , restoring and sustainably using forest , hence contributing to the objective of this regulation to reduce deforestation.


### (21) the commission should continue to work in partnership with producer countries , and more generally in cooperation with international organisations and bodies , and should be reinforcing its support and incentives with regard to protecting forests and transition to deforestation-free production , acknowledging the role of indigenous people , improving governance and land tenure , increasing law enforcement and promoting sustainable forest management , climate-resilient agriculture , sustainable intensification and diversification , agro-ecology and agroforestry. in doing so it should acknowledge the role of indigenous people in protecting forests. building upon the experience and lessons learned in the context of the already existing initiatives , the union and the member states should work in partnership with producer countries , upon their request , to exploit the multi-functionalities of forest , support them in the transition to sustainable forest management , and address global challenges while meeting local needs and paying attention to the challenges faced by smallholders in line with the communication to stepping up action to protect and restore the world’s forests. the partnership approach should help producer countries in protecting , restoring and sustainably using forest , hence contributing to the objective of this regulation to reduce deforestation and forest degradation. ### (21) the commission should continue to work in partnership with producer countries , and more generally in cooperation with international organisations and bodies , and should be reinforcing its support and incentives with regard to protecting forests and transition to deforestation-free production , acknowledging the role of indigenous people , improving governance and land tenure , increasing law enforcement and promoting sustainable forest management , climate-resilient agriculture , sustainable intensification and diversification , agro-ecology and agroforestry. in doing so it should acknowledge the role of indigenous people in protecting forests. building upon the experience and lessons learned in the context of the already existing initiatives , the union and the member states should work in partnership with producer countries , upon their request , to exploit the multi-functionalities of forest , support them in the transition to sustainable forest management , and address global challenges while meeting local needs and paying attention to the challenges faced by smallholders and giving them support in line with the communication to stepping up action to protect and restore the world’s forests. the partnership approach should help producer countries in protecting , restoring and sustainably using forest , hence contributing to the objective of this regulation to reduce deforestation and forest degradation. the commission must ensure a more level playing field and a better common understanding of non-deforestation supply chains to increase supply chain transparency and minimise the risk of deforestation and forest degradation arising from commodity imports into the eu.


### (22) another important action announced in the communication is the establishment of the eu observatory on deforestation , forest degradation , changes in the world’s forest cover and associated drivers (“eu observatory”) launched by the commission in order to better monitor changes in the world’s forest cover and related drivers. moreover , building on already existing monitoring tools , including copernicus products , the eu observatory will facilitate access to information on supply chains for public entities , consumers and business , providing easy-to-understand data and information linking deforestation , forest degradation , and changes in the world’s forest cover to eu demand/trade for commodities and products. the eu observatory will thus directly support the implementation of this regulation by providing scientific evidence in regard to global deforestation and forest degradation and related trade. the eu observatory will cooperate closely with relevant international organisations , research institutes , and third countries. ### (22) another important action announced in the communication is the establishment of the eu observatory on deforestation , changes in the world’s forest cover and associated drivers (“eu observatory”) launched by the commission in order to better monitor changes in the world’s forest cover and related drivers. moreover , building on already existing monitoring tools , including copernicus products , the eu observatory will facilitate access to information on supply chains for public entities , consumers and business , providing easy-to-understand data and information linking deforestation , and changes in the world’s forest cover to eu demand/trade for commodities and products. the eu observatory will thus directly support the implementation of this regulation by providing scientific evidence in regard to global deforestation and related trade. the eu observatory will cooperate closely with relevant international organisations , research institutes , and third countries.


### (25) the impact assessment of possible policy measures to address union-driven deforestation and forest degradation , council conclusions and the 2020 resolution of the european parliament clearly identify the need to establish deforestation and forest degradation as the guiding criteria for future union measures. therefore , the new union legal framework should address both legality and whether the production of relevant commodities and products is deforestation-free. ### (25) the impact assessment of possible policy measures to address union-driven deforestation , council conclusions and the 2020 resolution of the european parliament clearly identify the need to establish deforestation as the guiding criteria for future union measures. therefore , the new union legal framework should address both legality and whether the production of relevant commodities and products is deforestation-free.


### (26) the definition of “deforestation-free” should be sufficiently broad to cover both deforestation and forest degradation , it should provide legal clarity , and it should be measurable based on quantitative , objective and internationally recognised data. ### (26) the definition of “deforestation-free” should be sufficiently broad to cover deforestation , it should provide legal clarity , and it should be measurable based on quantitative , objective and internationally recognised data.


### (26) the definition of “deforestation-free” should be sufficiently broad to cover both deforestation and forest degradation , it should provide legal clarity , and it should be measurable based on quantitative , objective and internationally recognised data. ### (26) the definition of “deforestation-free” should be sufficiently broad to cover both deforestation and forest degradation , it should provide legal clarity , accessibility and predictability and it should be measurable based on quantitative , objective and internationally recognised data. definitions should also take into account the proportionality of the requirements , as well as appropriate measures to be taken by companies in line with their degree of responsibility for the impact.


### (27) the regulation should cover those commodities whose union consumption is the most relevant in terms of driving global deforestation and forest degradation and for which a union policy intervention could bring highest benefits per unit value of trade. an extensive review of scientific literature , namely of primary sources estimating the impact of eu consumption on global deforestation and linking that footprint to specific commodities , was carried out as a part of the study supporting the impact assessment and cross-checked via extensive consultation with stakeholders. that process delivered a first list of eight commodities. wood was directly included in the scope as it was already covered by the eutr. the list of the commodities was then further reduced via an efficiency analysis in the impact assessment. this efficiency analysis compared the hectares of deforestation linked to eu consumption , as estimated in a recent research paper44 , for each of those commodities with their average value of eu imports. according to the research paper used for the efficiency analysis , six commodities represent the largest share of eu-driven deforestation among the total of eight commodities analysed in that research paper: palm oil (33 ,95%) , soy (32 ,83%) , wood (8 ,62%) , cocoa (7 ,54%) , coffee (7 ,01%) and beef (5 ,01%). ### (27) the regulation should cover those commodities whose union consumption is the most relevant in terms of driving global deforestation and for which a union policy intervention could bring highest benefits per unit value of trade. an extensive review of scientific literature , namely of primary sources estimating the impact of eu consumption on global deforestation and linking that footprint to specific commodities , was carried out as a part of the study supporting the impact assessment and cross-checked via extensive consultation with stakeholders. that process delivered a first list of eight commodities. wood was directly included in the scope as it was already covered by the eutr. the list of the commodities was then further reduced via an efficiency analysis in the impact assessment. this efficiency analysis compared the hectares of deforestation linked to eu consumption , as estimated in a recent research paper44 , for each of those commodities with their average value of eu imports. according to the research paper used for the efficiency analysis , six commodities represent the largest share of eu-driven deforestation among the total of eight commodities analysed in that research paper: palm oil (33 ,95%) , soy (32 ,83%) , wood (8 ,62%) , cocoa (7 ,54%) , coffee (7 ,01%) and beef (5 ,01%).


### (28) bearing in mind that the use of recycled relevant commodities and products should be encouraged , and that including such commodities and products in the scope of this regulation would place a disproportionate burden on operators , used commodities and products that have completed their lifecycle , and would otherwise be disposed of as waste , should be excluded from the scope of this regulation. ### (28) bearing in mind that the use of recycled relevant commodities and products should be encouraged , and that including such commodities and products in the scope of this regulation would place a disproportionate burden on operators; underlines the need to ensure the proportionality of regulatory burdens in the context of international trade , used commodities and products that have completed their lifecycle , and would otherwise be disposed of as waste , should be excluded from the scope of this regulation.


### (29) obligations concerning relevant commodities and products should be laid down by this regulation in order to effectively combat deforestation , forest degradation , and to promote deforestation-free supply chains. ### (29) obligations concerning relevant commodities and products should be laid down by this regulation in order to effectively combat deforestation , and to promote deforestation-free supply chains.


### (29) obligations concerning relevant commodities and products should be laid down by this regulation in order to effectively combat deforestation , forest degradation , and to promote deforestation-free supply chains. ### (29) obligations concerning relevant commodities and products should be laid down by this regulation in order to effectively combat deforestation , forest degradation , and to promote deforestation-free supply chains , maintaining a level playing field and addressing any unfair conditions of competition between eu and third country companies selling products on the internal market.


### (30) many international organisations and bodies (e.g. food and agriculture organization of the united nations , the intergovernmental panel on climate change , united nations environment programme , the paris agreement , international union for the conservation of nature , convention on biological diversity) have developed work in the field of deforestation and forest degradation and the definitions in this regulation build on this work. ### (30) many international organisations and bodies (e.g. food and agriculture organization of the united nations , the intergovernmental panel on climate change , united nations environment programme , the paris agreement , international union for the conservation of nature , convention on biological diversity) have developed work in the field of deforestation and the definitions in this regulation build on this work.


### (31) a cut-off date should be set to provide a basis for the evaluation of whether concerned land has been subject to deforestation or forest degradation , meaning that no commodities and products in the scope of this regulation would be allowed to enter the union market or be exported if they were produced on land subject to deforestation or forest degradation after that date. it should allow for the appropriate verification and monitoring , correspond to existing international commitments , such as the sdgs and the new york declaration on forests , thus minimising sudden disruption to supply chains while removing any incentive to accelerate activities leading to deforestation and forest degradation in view of the entry into force of this regulation. ### (31) a cut-off date should be set to provide a basis for the evaluation of whether concerned land has been subject to deforestation , meaning that no commodities and products in the scope of this regulation would be allowed to enter the union market or be exported if they were produced on land subject to deforestation after that date. it should allow for the appropriate verification and monitoring , correspond to existing international commitments , such as the sdgs and the new york declaration on forests , thus minimising sudden disruption to supply chains while removing any incentive to accelerate activities leading to deforestation in view of the entry into force of this regulation.


### (32) to strengthen the union’s contribution to halting deforestation and forest degradation , and to ensure that commodities and products from supply chains related to deforestation and forest degradation are not placed on the union market , relevant commodities and products should not be placed or made available on the union market , nor exported from the union market unless they are deforestation-free and have been produced in accordance with the relevant legislation of the country of production. to confirm that this is the case , they should always be accompanied by a due diligence statement. ### (32) to strengthen the union’s contribution to halting deforestation , and to ensure that commodities and products from supply chains related to deforestation are not placed on the union market , relevant commodities and products should not be placed or made available on the union market , nor exported from the union market unless they are deforestation-free and have been produced in accordance with the relevant legislation of the country of production. to confirm that this is the case , and under the circumstance that it does not lead to a disproportionate administrative burden on operators , relevant commodities and products produced in countries with a high risk of deforestation should be accompanied by a due diligence statement. the commission should make an ex-post evaluation to assess the financial and administrative aspect for operators that are requested to submit due diligence statements;


### (33) on the basis of a systemic approach , operators should take the appropriate steps in order to ascertain that the relevant commodities and products that they intend to place on the union market comply with the deforestation-free and legality requirements of this regulation. to that end , operators should establish and implement due diligence procedures. the due diligence procedure required by this regulation should include three elements: information requirements , risk assessment and risk mitigation measures. the due diligence procedures should be designed to provide access to information about the sources and suppliers of the commodities and products being placed on the union market , including information demonstrating that the absence of deforestation and forest degradation and legality requirements are fulfilled , inter alia by identifying the country and area of production , including geo-location coordinates of relevant plots of land. these geo-location coordinates that rely on timing , positioning and/or earth observation could make use of space data and services delivered under the union’s space programme (egnos/galileo and copernicus). on the basis of this information , operators should carry out a risk assessment. where a risk is identified , operators should mitigate such risk to achieve no or negligible risk. only after completing the required steps of the due diligence procedure and concluding that no or negligible risk exists that the relevant commodity or product is not compliant with this regulation , should the operator be allowed to place the relevant commodity or product on the union market or to export it. ### (33) on the basis of a systemic approach , operators should take the appropriate steps in order to ascertain that the relevant commodities and products that they intend to place on the union market comply with the deforestation-free and legality requirements of this regulation. to that end , operators should establish and implement due diligence procedures. the due diligence procedure required by this regulation should include three elements: information requirements , risk assessment and risk mitigation measures. the due diligence procedures should be designed to provide access to information about the sources and suppliers of the commodities and products being placed on the union market , including information demonstrating that the absence of deforestation and legality requirements are fulfilled , inter alia by identifying the country and area of production. the identification of geo-location coordinates of relevant plots of land may impose a disproportionate burden to operators , the commission should revise the definition and the legislation should focus on a scale other than "plots of land". on the basis of this information , operators should carry out a risk assessment. where a risk is identified , operators should mitigate such risk to achieve no or negligible risk. only after completing the required steps of the due diligence procedure and concluding that no or negligible risk exists that the relevant commodity or product is not compliant with this regulation , should the operator be allowed to place the relevant commodity or product on the union market or to export it. the commission should analyse the possibility to exclude operators that are not considered as a high risk country from the obligation of due diligence statements.


### (47) for this reason , the commission should assess the deforestation and forest degradation risk at a level of a country or parts thereof based on a range of criteria that reflect both quantitative , objective and internationally recognised data , and indications that the countries are actively engaged in fighting deforestation and forest degradation. this benchmarking information should make it easier for operators in the union to exercise due diligence and for competent authorities to monitor and enforce compliance , while also providing an incentive for producer countries to increase the sustainability of their agricultural production systems and reduce their deforestation impact. this should help making supply chains more transparent and sustainable. this benchmarking system should be based on a three-tier classification of countries to be regarded as low , standard or high risk. in order to ensure appropriate transparency and clarity , the commission should in particular make publicly available the data being used for benchmarking , the reasons for the proposed change of classification and the reply of the country concerned. for relevant commodities and products from low risk countries or parts of countries identified as low-risk , operators should be allowed to apply a simplified due diligence , whilst competent authorities should be required to apply enhanced scrutiny on relevant commodities and products from high risk countries or parts of countries identified as high-risk. the commission should be empowered to adopt implementing measures to establish the countries or parts thereof that present a low or high risk of producing relevant commodities and products that are not compliant with this regulation. ### (47) for this reason , the commission should assess the deforestation risk at a level of a country or parts thereof based on a range of criteria that reflect both quantitative , objective and internationally recognised data , and indications that the countries are actively engaged in fighting deforestation. this benchmarking information should make it easier for operators in the union to exercise due diligence and for competent authorities to monitor and enforce compliance , while also providing an incentive for producer countries to increase the sustainability of their agricultural production systems and reduce their deforestation impact. this should help making supply chains more transparent and sustainable. this benchmarking system should be based on a three-tier classification of countries to be regarded as low , standard or high risk. in order to ensure appropriate transparency and clarity , the commission should in particular make publicly available the data being used for benchmarking , the reasons for the proposed change of classification and the reply of the country concerned. for relevant commodities and products from low risk countries or parts of countries identified as low-risk , operators should be allowed to apply a simplified due diligence , whilst competent authorities should be required to apply enhanced scrutiny on relevant commodities and products from high risk countries or parts of countries identified as high-risk. the commission should be empowered to adopt implementing measures to establish the countries or parts thereof that present a low or high risk of producing relevant commodities and products that are not compliant with this regulation.


### (53) taking into account the international character of deforestation and forest degradation and related trade , competent authorities should cooperate with each other , with customs authorities of the member states , with the commission , as well as with the administrative authorities of third countries. competent authorities should also cooperate with the competent authorities for the supervision and enforcement of other eu legislative instruments that set out due diligence requirements in the value chain with regard to adverse human rights or environmental impacts. ### (53) taking into account the international character of deforestation and related trade , competent authorities should cooperate with each other , with customs authorities of the member states , with the commission , as well as with the administrative authorities of third countries. competent authorities should also cooperate with the competent authorities for the supervision and enforcement of other eu legislative instruments that set out due diligence requirements in the value chain with regard to adverse human rights or environmental impacts.


### (54) while this regulation addresses deforestation and forest degradation , as envisaged in the 2019 communication ’stepping up eu action to protect and restore the world’s forests , protecting forests should not lead to the conversion or degradation of other natural ecosystems. ecosystems such as wetlands , savannahs and peatlands are highly significant to global efforts to combat climate change , as well as other sustainable development goals and their conversion or degradation require particular urgent attention. to address this , the commission should assess the need and feasibility of extending the scope to other ecosystems and to further commodities two years after the entry into force. at the same time , the commission should also undertake a review of the relevant products as listed in annex i of this regulation by way of a delegated act. ### (54) while this regulation addresses deforestation , as envisaged in the 2019 communication ’stepping up eu action to protect and restore the world’s forests , protecting forests should not lead to the conversion or degradation of other natural ecosystems. ecosystems such as wetlands , savannahs and peatlands are highly significant to global efforts to combat climate change , as well as other sustainable development goals and their conversion or degradation require particular urgent attention. to address this , the commission should assess the need and feasibility of extending the scope to other ecosystems and to further commodities two years after the entry into force.


### (54) while this regulation addresses deforestation and forest degradation , as envisaged in the 2019 communication ’stepping up eu action to protect and restore the world’s forests , protecting forests should not lead to the conversion or degradation of other natural ecosystems. ecosystems such as wetlands , savannahs and peatlands are highly significant to global efforts to combat climate change , as well as other sustainable development goals and their conversion or degradation require particular urgent attention. to address this , the commission should assess the need and feasibility of extending the scope to other ecosystems and to further commodities two years after the entry into force. at the same time , the commission should also undertake a review of the relevant products as listed in annex i of this regulation by way of a delegated act. ### (54) while this regulation addresses deforestation , as envisaged in the 2019 communication ’stepping up eu action to protect and restore the world’s forests , protecting forests should not lead to the conversion or degradation of other natural ecosystems. ecosystems such as wetlands , savannahs and peatlands are highly significant to global efforts to combat climate change , as well as other sustainable development goals and their conversion or degradation require particular urgent attention. to address this , the commission should assess the need and feasibility of extending the scope to other ecosystems and to further commodities two years after the entry into force. at the same time , the commission should also undertake a review of the relevant products as listed in annex i of this regulation by way of a delegated act.


### (55) in order to ensure that information requirements with which operators have to comply and which are set out in this regulation remain relevant and in line with scientific and technological developments , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of supplementing the information requirements necessary for the due diligence procedure , the information and criteria of risk assessment and risk mitigation with which operators have to comply which are set out in this regulation and the list of goods set out in annex i of this regulation. it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law-making. in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council should receive all documents at the same time as member states' experts , and their experts should systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts. ### (55) it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level and with stakeholders , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law-making.


### (56) regulation (eu) no 995/2010 prohibits the placing of illegally harvested timber and timber products on the union market. it lays down obligations for operators placing timber on the market for the first time to exercise due diligence and for traders to keep a traceable record of their suppliers and customers. this regulation should retain the obligation to ensure the legality of relevant commodities and products , including wood and wood products , placed on the union market and complements them with the requirement on sustainability. this regulation and the related commission implementing regulation (eu) no 607/2012 are therefore rendered redundant by this regulation and should be repealed. ### (56) regulation (eu) no 995/2010 prohibits the placing of illegally harvested timber and timber products on the union market. it lays down obligations for operators placing timber on the market for the first time to exercise due diligence and for traders to keep a traceable record of their suppliers and customers , which should be applied at an appropriate and general level to not cause any disproportionate administrative burdens. this regulation should retain the obligation to ensure the legality of relevant commodities and products , including wood and wood products , placed on the union market and complements them with the requirement on sustainability. this regulation and the related commission implementing regulation (eu) no 607/2012 are therefore rendered redundant by this regulation and should be repealed.


### (57) regulation (ec) no 2173/2005 lays down union procedures for the implementation of a flegt licensing scheme through bilateral voluntary partnership agreements (vpas) with timber-producing countries. to respect bilateral commitments that the european union has entered into and to preserve the progress achieved with partner countries that have an operating system in place (flegt licensing stage) , this regulation should include a provision declaring wood and wood-based products covered by a valid flegt license as fulfilling the legality requirement under this regulation. ### (57) regulation (ec) no 2173/2005 lays down union procedures for the implementation of a flegt licensing scheme through bilateral voluntary partnership agreements (vpas) with timber-producing countries. vpas are generally intended to foster systemic changes in the forestry sector aimed at sustainable management of forests , eradicating illegal logging and supporting worldwide efforts to stop deforestation; vpas provide an important legal framework for both the eu and its partner countries , made possible with the good cooperation and engagement by the countries concerned; new vpas with additional partners should be promoted; to respect bilateral commitments that the european union has entered into and to preserve the progress achieved with partner countries that have an operating system in place (flegt licensing stage) , this regulation should include a provision declaring wood and wood-based products covered by a valid flegt license as fulfilling the legality requirement under this regulation.


### (58) while this regulation addresses deforestation and forest degradation , as envisaged in the 2019 communication ’stepping up eu action to protect and restore the world’s forests , protecting forests should not lead to the conversion or degradation of other natural ecosystems. ecosystems such as wetlands , savannahs and peatlands are highly significant to global efforts to combat climate change , as well as other sustainable development goals and their conversion or degradation require particular urgent attention. an evaluation of the need and the feasibility of extending the scope of this regulation to other ecosystems than forests should therefore be undertaken within 2 years of the entry into force of this regulation. ### (58) while this regulation addresses deforestation , as envisaged in the 2019 communication ’stepping up eu action to protect and restore the world’s forests , protecting forests should not lead to the conversion or degradation of other natural ecosystems. ecosystems such as wetlands , savannahs and peatlands are highly significant to global efforts to combat climate change , as well as other sustainable development goals and their conversion or degradation require particular urgent attention. an evaluation of the need and the feasibility of extending the scope of this regulation to other ecosystems than forests should therefore be undertaken within 2 years of the entry into force of this regulation.


### (60) since the objective of this regulation , fighting against deforestation and forest degradation by reducing the contribution of consumption in the union , cannot be achieved by the member states individually and can therefore , by reason of its scale , be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union. in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective. ### (60) since the objective of this regulation , fighting against deforestation by reducing the contribution of consumption in the union , and by incentivising deforestation reduction in producing countries , cannot be achieved by the member states individually and can therefore , by reason of its scale , be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union. in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective.


### (61) operators , traders and competent authorities should be given a reasonable period in order to prepare themselves to meet the requirements of this regulation , ### (61) operators , traders and competent authorities should be given sufficient time in order to prepare themselves to meet the requirements of this regulation ,


### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to ### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , sugar cane , oil palm , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to


### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to ### this regulation lays down rules regarding the placing and making available on the union market , including the release for free circulation and all the special customs regimes , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to


### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to ### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya , cane sugar , pigmeat , poultry , ethanol and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to


### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to ### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market of relevant commodities and relevant products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities , with a view to


### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to ### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , cane sugar , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to


### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya and wood (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to ### this regulation lays down rules regarding the placing and making available on the union market , as well as the export from the union market , of cattle , cocoa , coffee , oil palm , soya , wood and rubber (“relevant commodities”) and products , as listed in annex i , that contain , have been fed with or have been made using relevant commodities (“relevant products”) , with a view to


### minimising the union’s contribution to deforestation and forest degradation worldwide ### minimising the union’s contribution to deforestation worldwide


### minimising the union’s contribution to deforestation and forest degradation worldwide ### minimising the union’s contribution to deforestation and forest degradation worldwide , thereby contributing to global climate , biodiversity and human rights protection


### the regulation shall not apply to relevant commodities and products placed on the union market that were produced before the date established in article 36(1). ### the regulation shall not apply to:


### the regulation shall not apply to relevant commodities and products placed on the union market that were produced before the date established in article 36(1). ### the regulation shall not apply to relevant commodities and products placed on the union market that were produced before the date established in article 36(1) except for those already covered by regulation (eu) no 995/2010 that shall substantiate full compliance of this latter regulation prior to its repeal.


### (1) ‘deforestation’ means the conversion of forest to agricultural use , whether human-induced or not; ### (1) ‘deforestation’ means the conversion of forest for production purposes or to obtain new areas for urban expansion , whether human-induced or not;


### (1) ‘deforestation’ means the conversion of forest to agricultural use , whether human-induced or not; ### (1) ‘deforestation’ means human-induced conversion of primary forests or other wooded land to agricultural use or to plantation forest according to fao`s definition;


### (1) ‘deforestation’ means the conversion of forest to agricultural use , whether human-induced or not; ### (1) ‘deforestation’ means the conversion of forest to another use or the long-term reduction of tree crown cover below 10% , whether human-induced or not;


### (2) ‘forest’ means land spanning more than 0 ,5 hectares with trees higher than 5 meters and a canopy cover of more than 10% , or trees able to reach those thresholds in situ , excluding agricultural plantations and land that is predominantly under agricultural or urban land use; ### (2) ‘forest’ means land spanning more than 0 ,5 hectares with trees higher than 5 meters and a canopy cover of more than 10% , or trees able to reach those thresholds in situ , excluding agricultural plantations and land that is predominantly under agricultural or urban land use or if existing , the definition set by national law;


### (6) ‘forest degradation’ means harvesting operations that are not sustainable and cause a reduction or loss of the biological or economic productivity and complexity of forest ecosystems , resulting in the long-term reduction of the overall supply of benefits from forest , which includes wood , biodiversity and other products or services; ### deleted


### (7) ‘sustainable harvesting operations’ means harvesting that is carried out considering maintenance of soil quality and biodiversity with the aim of minimising negative impacts , in a way that avoids harvesting of stumps and roots , degradation of primary forests or their conversion into plantation forests , and harvesting on vulnerable soils; minimises large clear-cuts and ensures locally appropriate thresholds for deadwood extraction and requirements to use logging systems that minimise impacts on soil quality , including soil compaction , and on biodiversity features and habitats; ### deleted


### that the relevant commodities and products , including those used for or contained in relevant products , were produced on land that has not been subject to deforestation after december 31 , 2020 , and ### that the relevant commodities and products , including those used for or contained in relevant products , were produced on land that has not been subject to deforestation after entry into force of this regulation , and


### that the wood has been harvested from the forest without inducing forest degradation after december 31 , 2020; ### that the wood has been harvested from the forest without deforestation after entry into force of this regulation;


### (19) ‘plot of land’ is an extension of land within a single real-estate property , as recognised by the laws of the country of production , and which enjoys sufficiently homogeneous conditions as to allow to evaluate on the aggregate level the risk of deforestation and forest degradation associated with commodities produced on that extension of land; ### deleted


### geo-localisation coordinates , latitude and longitude of all plots of land where the relevant commodities and products were produced , as well as date or time range of production; ### deleted


### 3. the commission may adopt delegated acts in accordance with article 33 to supplement paragraph 1 concerning further relevant information to be obtained that may be necessary to ensure the effectiveness of the due diligence system. ### deleted


### 1. operators shall verify and analyse information collected in accordance with article 9 and any other relevant documentation , and on this basis carry out a risk assessment to establish whether there is a risk that the relevant commodities and products intended to be placed on or exported from the union market are non-compliant with the requirements of this regulation. if the operators cannot demonstrate that the risk of non-compliance is negligible , they shall not place the relevant commodity or product on the union market nor export it. ### 1. operators shall verify and analyse information collected in accordance with article 9 and any other relevant documentation , and on this basis carry out a risk assessment to establish whether there is a risk that the relevant commodities and products intended to be placed on or exported from the union market are non-compliant with the requirements of this regulation. if the operator is not able to collect the requested or adequate information , they shall firstly be able to request assistance from the competent authority and secondly not place the relevant commodity or product on the union market nor export it. this obligation must be analysed closely by the commission and the regulation shall be revised if the required information lead to a disproportionate burden for the operator.


### prevalence of deforestation or forest degradation in the country , region and area of production of the relevant commodity or product; ### prevalence of deforestation in the country , region and area of production of the relevant commodity or product;


### the risk of mixing with products of unknown origin or produced in areas where deforestation or forest degradation has occurred or is occurring; ### the risk of mixing with products of unknown origin or produced in areas where deforestation has occurred or is occurring;


### substantiated concerns submitted under article 29; ### deleted


### complementary information on compliance with this regulation , which may include information supplied by certification or other third-party-verified schemes , including voluntary schemes recognised by the commission under article 30(5) of directive (eu) 2018/200149 , provided that the information meets the requirements set out in article 9; ### assurance of compliance with this regulation , which may include information supplied by certification or other third-party-verified schemes , including voluntary schemes recognised by the commission under article 30(5) of directive (eu) 2018/200149


### 5. operators shall be able to demonstrate how the information gathered was checked against the risk assessment criteria set out in paragraph 2 , how a decision on risk mitigation measures was taken and how the operator determined the degree of risk. ### deleted


### 8. the commission may adopt delegated acts in accordance with article 33 to supplement paragraphs 2 , 4 and 6 as regards relevant information to be obtained , risk assessment criteria and risk mitigation measures that may be necessary to supplement those referred to in this article to ensure the effectiveness of the due diligence system. ### deleted


### 1. in order to exercise due diligence in accordance with article 8 , operators shall establish and keep up to date a due diligence system to ensure that they can guarantee compliance with the requirements set out in article 3(a) and (b). the due diligence system shall be reviewed at least once a year and if necessary adapted to and accounting for new developments which may influence the exercise of due diligence. operators shall keep record of updates in the due diligence system(s) for 5 years. ### 1. in order to exercise due diligence in accordance with article 8 , operators shall establish and keep up to date a due diligence system to ensure that they can guarantee compliance with the requirements set out in article 3(a) and (b). the due diligence system shall be reviewed at least once a year and if necessary adapted to and accounting for revision or abolishment of provisions in other eu regulations that generate compliance costs and administrative burden in the affected sectors or for new developments which may influence the exercise of due diligence. operators shall keep record of updates in the due diligence system(s) for 5 years.


### 3. to carry out the checks referred to in paragraph 1 , the competent authorities shall establish a plan based on a risk-based approach. the plan shall contain at least risk criteria to carry out the risk analysis under paragraph 4 and thereby inform the decisions on checks. in establishing and reviewing the risk criteria , the competent authorities shall take into account in particular the assignment of risk to countries or parts thereof in accordance with article 27 , the history of compliance of an operator or trader with this regulation and any other relevant information. based on the results of the checks and the experience on implementation of the plans , the competent authorities shall review those plans and risk criteria on a regular basis in order to improve their effectiveness. when reviewing the plans , the competent authorities shall establish a reduced frequency of checks for those operators and traders who have shown a consistent record of full compliance with the requirements under this regulation. ### 3. to carry out the checks referred to in paragraph 1 , the competent authorities shall establish a check plan based on a risk-based approach. the check plan shall contain at least risk criteria to carry out the risk analysis under paragraph 4 and thereby inform the decisions on checks. in establishing and reviewing the risk criteria , the competent authorities shall take into account in particular the assignment of risk to countries or parts thereof in accordance with article 27 , the history of compliance of an operator or trader with this regulation and any other relevant information. based on the results of the checks and the experience on implementation of the check plans , the competent authorities shall review those check plans and risk criteria on a regular basis in order to improve their effectiveness. when reviewing the check plans , the competent authorities shall establish a reduced frequency of checks for those operators and traders who have shown a consistent record of full compliance with the requirements under this regulation. the review by the competent authorities and the possible reduction of frequency of checks for operators and traders shall be without prejudice to the achievement of annual checks established by article 14 (9) and article 20.


### 12. checks shall be carried out without prior warning of the operator or trader , except where prior notification of the operator or trader is necessary in order to ensure the effectiveness of the checks. ### 12. checks shall be carried out with prior notification of the operator or trader , and in close cooperation with stakeholders , in order to ensure the effectiveness of the checks.


### examination of documentation and records that demonstrate the compliance of a specific product or commodity that the operator has placed , intends to place on or export from the union market with the requirements of this regulation; ### examination of documentation and records that demonstrate the compliance of the operator with the requirements of this regulation;


### any technical and scientific means adequate to determine the exact place where the relevant commodity or product was produced , including isotope testing; ### any technical and scientific means adequate to determine whether the relevant commodity or product are deforestation-free;


### any technical and scientific means adequate to determine the exact place where the relevant commodity or product was produced , including isotope testing; ### any technical and scientific means adequate to determine the exact place where the relevant commodity or product was produced including anatomical , chemical and dna analysis , among others;


### spot checks , including field audits , including where appropriate in third countries through cooperation with the administrative authorities of third countries. ### spot checks , including field audits , including where appropriate in third countries through cooperation with the administrative authorities of third countries. any checks must be carried without disproportionate bureaucracy. if a product has been accepted , it should not be necessary to do another check , in order to keep the administrative burdens to a minimum.


### 1. member states shall make available to the public and the commission , at the latest by 30 april of each year , information on the application of this regulation during the previous calendar year. this information shall include their plans for checks , the number and the results of the controls carried out on operators and traders , including the contents of these checks , the volume of relevant commodities and products checked in relation to the total quantity of relevant commodities and products placed on the market , the countries of origin and of production of relevant commodities and products as well as the measures taken in case of non-compliance and the costs of controls recovered. ### 1. member states shall make available to the public and the commission , at the latest by 30 april of each year , information on the application of this regulation during the previous calendar year. this information shall include their plans for checks , the number and the results of the controls carried out on operators and traders , including the contents of these checks , the proportion/percentage of relevant commodities and products checked in relation to the total quantity of relevant commodities and products placed on the market , the countries of origin and of production of relevant commodities and products as well as the measures taken in case of non-compliance and the costs of controls recovered.


### where , following the checks referred to in article 15 and 16 , possible serious shortcomings have been detected , or risks have been identified pursuant to article 14(6) , the competent authorities may take immediate interim measures , including seizure or suspension of the placing or making available on and exporting from the union market of the relevant commodities and products. ### where , following the checks referred to in article 15 and 16 , possible serious shortcomings have been detected , or risks have been identified pursuant to article 14(6) , the competent authorities may take immediate additional interim measures , including seizure or suspension of the placing or making available on and exporting from the union market of the relevant commodities and products.


### 1. without prejudice to article 23 , where competent authorities establish that an operator or trader has not complied with its obligations under this regulation or that a relevant commodity or product is not compliant with this regulation , they shall without delay require the relevant operator or trader to take appropriate and proportionate corrective action to bring the non-compliance to an end. ### 1. without prejudice to article 23 , where competent authorities establish that an operator or trader has not complied with its obligations under this regulation or that a relevant commodity or product is not compliant with this regulation , they shall without delay require the relevant operator or trader to take appropriate and proportionate corrective action to bring the non-compliance to an end , both for the relevant commodities or products concerned and all others with the same risk profile.


### 1. without prejudice to article 23 , where competent authorities establish that an operator or trader has not complied with its obligations under this regulation or that a relevant commodity or product is not compliant with this regulation , they shall without delay require the relevant operator or trader to take appropriate and proportionate corrective action to bring the non-compliance to an end. ### 1. without prejudice to article 23 , where competent authorities establish that an operator or trader has not complied with its obligations under this regulation or that a relevant commodity or product is not compliant with the requirements set out in this regulation , they shall without delay require the relevant operator or trader to take appropriate and proportionate corrective action to bring the non-compliance to an end.


### destroying the relevant commodity or product or donating it to charitable or public interest purposes. ### destroying the relevant commodity or product.


### destroying the relevant commodity or product or donating it to charitable or public interest purposes. ### destroying the relevant commodity or product or donating it to charitable or public interest purposes , unless it is confiscated within the meaning of article 23(2)(b).


### destroying the relevant commodity or product or donating it to charitable or public interest purposes. ### donating it to charitable or public interest purposes or destroying the relevant commodity or product.


### 3. if the operator or trader fails to take corrective action referred to in paragraph 2 or where the non-compliance referred to in paragraph 1 persists , competent authorities shall ensure that the product is withdrawn or recalled , or that its being made available on or exported from the union market is prohibited or restricted. ### 3. if the operator or trader fails to take corrective action referred to in paragraph 2 or where the non-compliance referred to in paragraph 1 persists , competent authorities shall ensure that the making available on or export from the union market of the relevant commodities or product is prohibited or restricted , or that they are withdrawn or immediately recalled.


### fines proportionate to the environmental damage and the value of the relevant commodities or products concerned , calculating the level of such fines in such way as to make sure that they effectively deprive those responsible of the economic benefits derived from their infringements , and gradually increasing the level of such fines for repeated infringements; the maximum amount of such fines shall be at least 4 % of the operators or trader’s annual turnover in the member state or member states concerned; ### fines proportionate to the environmental damage and the value of the relevant commodities or products concerned , calculating the level of such fines in such way as to make sure that they effectively deprive those responsible of the economic benefits derived from their infringements , and gradually increasing the level of such fines for repeated infringements; the maximum amount of such fines shall be at least 4 % of the operators or trader’s annual turnover in the member state or member states concerned for each individual case;


### 3. customs authorities shall control the correct declaration of relevant commodities and products entering or leaving the union market. such controls shall be based primarily on risk analysis , with the purpose of identifying and evaluating the risks and developing the necessary countermeasures , and shall be performed within a common risk management framework on the union level. ### 3. customs authorities shall control the correct declaration of relevant commodities and products entering or leaving the union market. such controls shall be based primarily on risk analysis to ensure that the administrative burden is kept to an absolute minimum , with the purpose of identifying and evaluating the risks and developing the necessary countermeasures , and shall be performed within a common risk management framework on the union level.


### 1. this regulation establishes a three-tier system for the assessment of countries or parts thereof. unless identified in accordance with this article as presenting a low or high risk , countries shall be considered as presenting a standard risk. the commission may identify countries or parts thereof that present a low or high risk of producing relevant commodities or products that are not compliant with article 3 , point (a). the list of the countries or parts thereof that present a low or high risk shall be published by means of implementing act(s) to be adopted in accordance with the examination procedure referred to in article 34(2). that list shall be updated as necessary in light of new evidence. ### 1. this regulation establishes a three-tier system for the assessment of countries or parts thereof. unless identified in accordance with this article as presenting a low or high risk , countries shall be considered as presenting a standard risk. for wood products listed in annex i , the eu timber regulation shall apply until the commission has assigned a country to a risk category. the commission may identify countries or parts thereof that present a low or high risk of producing relevant commodities or products that are not compliant with article 3 , point (a). the list of the countries or parts thereof that present a low or high risk shall be published by means of implementing act(s) to be adopted in accordance with the examination procedure referred to in article 34(2). that list shall be updated as necessary in light of new evidence.


### rate of deforestation and forest degradation , ### rate of deforestation ,


### whether the nationally determined contribution (ndc) to the united nations framework convention on climate change covers emissions and removals from agriculture , forestry and land use which ensures that emissions from deforestation and forest degradation are accounted towards the country's commitment to reduce or limit greenhouse gas emissions as specified in the ndc; ### whether the nationally determined contribution (ndc) to the united nations framework convention on climate change covers emissions and removals from agriculture , forestry and land use which ensures that emissions from deforestation are accounted towards the country's commitment to reduce or limit greenhouse gas emissions as specified in the ndc;


### agreements and other instruments concluded between the country concerned and the union that address deforestation or forest degradation and facilitates compliance of relevant commodities and products with the requirements of this regulation and their effective implementation; ### agreements and other instruments concluded between the country concerned and the union that address deforestation and facilitates compliance of relevant commodities and products with the requirements of this regulation and their effective implementation;


### whether the country concerned has national or subnational laws in place , including in accordance with article 5 of the paris agreement , and takes effective enforcement measures to avoid and sanction activities leading to deforestation and forest degradation , and in particular whether sanctions of sufficient severity to deprive of the benefits accruing from deforestation or forest degradation are applied. ### whether the country concerned has national or subnational laws in place , including in accordance with article 5 of the paris agreement , and takes effective enforcement measures to avoid and sanction activities leading to deforestation and in particular whether sanctions of sufficient severity to deprive of the benefits accruing from deforestation are applied.


### 1. the commission shall engage with producer countries concerned by this regulation to develop partnerships and cooperation to jointly address deforestation and forest degradation. such partnerships and cooperation mechanisms will focus on the conservation , restoration and sustainable use of forests , deforestation , forest degradation and the transition to sustainable commodity production , consumption processing and trade methods. partnerships and cooperation mechanisms may include structured dialogues , support programmes and actions , administrative arrangements and provisions in existing agreements or agreements that enable producer countries to make the transition to an agricultural production that facilitates the compliance of relevant commodities and products with the requirements of this regulation. such agreements and their effective implementation will be taken into account as part of the benchmarking under article 27 of this regulation. ### 1. the commission shall engage with producer countries concerned by this regulation to develop partnerships and cooperation to jointly address deforestation. such partnerships and cooperation mechanisms will focus on the conservation , restoration and sustainable use of forests , deforestation , and the transition to sustainable commodity production , consumption processing and trade methods. partnerships and cooperation mechanisms may include structured dialogues , support programmes and actions , administrative arrangements and provisions in existing agreements or agreements that enable producer countries to make the transition to an agricultural production that facilitates the compliance of relevant commodities and products with the requirements of this regulation. to broaden the trade tool box and the cooperation with third countries , there is a need to also include free trade agreements in the regulation; the commission and the member states must therefore engage further on implementing and concluding free trade agreements; all new trade agreements , including mercosur and others , consist of provisions that promote sustainable management which leads to better conditions of the forests and the obligation to ensure multilateral environmental agreements , such as the paris agreement and the convention on biological diversity , are implemented effectively; the regulation should not be adopted without the ratification of the eu-mercosur agreement; such agreements and their effective implementation will be taken into account as part of the benchmarking under article 27 of this regulation.


### 4. the commission shall engage in international bilateral and multilateral discussion on policies and actions to halt deforestation and forest degradation , including in multilateral fora such as convention on biological diversity , food and agriculture organization of the united nations , united nations convention to combat desertification , united nations environment assembly , united nations forum on forests , united nations framework convention on climate change , world trade organisation , g7 and g20. such engagement shall include the promotion of the transition to sustainable agricultural production and sustainable forest management as well as the development of transparent and sustainable supply chains as well as continue efforts towards identifying and agreeing robust standards and definitions that ensure a high level of protection of forest ecosystems. ### 4. the commission shall engage in international bilateral and multilateral discussion on policies and actions to halt deforestation , including in multilateral fora such as convention on biological diversity , food and agriculture organization of the united nations , united nations convention to combat desertification , united nations environment assembly , united nations forum on forests , united nations framework convention on climate change , world trade organisation , g7 and g20. such engagement shall include the promotion of the transition to sustainable agricultural production and sustainable forest management as well as the development of transparent and sustainable supply chains as well as continue efforts towards identifying and agreeing robust standards and definitions that ensure a high level of protection of forest ecosystems.


### 1. natural or legal persons shall be entitled to submit substantiated concerns to competent authorities when they deem , based on objective circumstances , that one or more operators or traders are failing to comply with the provisions of this regulation. ### 1. natural or legal persons shall be entitled to submit reliable and substantiated concerns to competent authorities when they deem , based on relevant and objective circumstances , that one or more operators or traders are failing to comply with the provisions of this regulation.


### 1. no later than two years after the entry into force , the commission shall carry out a first review of this regulation , and shall present a report to the european parliament and the council accompanied , if appropriate , by a legislative proposal. the report shall focus in particular on an evaluation of the need and the feasibility of extending the scope of this regulation to other ecosystems , including land with high carbon stocks and land with a high biodiversity value such as grasslands , peatlands and wetlands and further commodities. ### 1. no later than one year after the entry into force , the commission shall carry out a first review of this regulation , and shall present a report to the european parliament and the council accompanied , if appropriate , by a legislative proposal and in line with its communication on the application of the “one in , one out” principle , proposals offsetting the regulatory burdens introduced by this regulation , through the revision or abolishment of provisions in other eu regulations that generate compliance costs in the affected sectors. the report shall thoroughly assess any suggestions to broaden the scope in close cooperation with affected stakeholders. the report shall include in particular , based on specific studies , an evaluation of:


### 3. without prejudice to the general review under paragraph 1 , a first review of annex i shall be carried out by the commission no later than two years after the entry into force of this regulation , and thereafter at regular intervals in order to assess whether it is appropriate to amend or extend the relevant products listed in annex i in order to ensure that all products that contain , have been fed with or have been made using relevant commodities are included in that list , unless the demand for those products has a negligible effect on deforestation. the reviews shall be based on an assessment of the effect of the relevant commodities and products on deforestation and forest degradation , and take into account changes in consumption , as indicated by scientific evidence. ### 3. without prejudice to the general review under paragraph 1 , a first review of annex i shall be carried out by the commission no later than two years after the entry into force of this regulation , and thereafter at regular intervals in order to assess whether it is appropriate to amend or extend the relevant products listed in annex i in order to ensure that all products that contain , have been fed with or have been made using relevant commodities are included in that list , unless the demand for those products has a negligible effect on deforestation. the reviews shall be based on an assessment of the effect of the relevant commodities and products on deforestation , and take into account changes in consumption , as indicated by scientific evidence.


### article 33 ### deleted


### 2. articles 3 to 12 , 14 to 22 , 24 , 29 and 30 shall apply 12 months from the entry into force of this regulation. ### 2. articles 3 to 12 , 14 to 22 , 24 , 29 and 30 shall apply 24 months from the entry into force of this regulation , with the objective to facilitate a smooth roll out of the regulation , hence reducing the risk of disruptive impacts on trade.


### 3. country of production and all plots of land of production , including geo-localisation coordinates , latitude and longitude. where a product or commodity contains materials , ingredients or components produced in different plots of land , the geo-location coordinates of all different plots of land shall be included; ### deleted


### 3. country of production and all plots of land of production , including geo-localisation coordinates , latitude and longitude. where a product or commodity contains materials , ingredients or components produced in different plots of land , the geo-location coordinates of all different plots of land shall be included; ### 3. country of production and region thereof and all production areas , including geo-localisation coordinates , latitude and longitude. where a product or commodity contains materials , ingredients or components produced in different production areas , the geo-location coordinates of all different production areas shall be included;


### reducing the european union’s contribution to greenhouse gas emissions and global biodiversity loss. ### deleted


### reducing the european union’s contribution to greenhouse gas emissions and global biodiversity loss. ### reducing the european union’s contribution to greenhouse gas emissions and global biodiversity loss caused by deforestation.


### 2. by [three months after the date of entry into force of this regulation] , member states shall notify the commission of the names , addresses and contact details of the competent authorities designated pursuant to paragraph 1. member states shall inform the commission without undue delay of any changes to this information. ### 2. by [six months after the date of entry into force of this regulation] , member states shall notify the commission of the names , addresses and contact details of the competent authorities designated pursuant to paragraph 1. member states shall inform the commission without undue delay of any changes to this information.


### 3. the commission shall make the list of the competent authorities publicly available on its website. the commission shall regularly update the list , based on relevant updates received from member states. ### 3. the commission shall make the list of the competent authorities publicly available on its website. the commission shall regularly , and without undue delay , update the list , based on relevant updates received from member states.


### 5. without prejudice to the operators’ obligation to exercise due diligence as set out in article 8 , member states may provide technical and other assistance and guidance to operators , taking into account the situation of smes , in order to facilitate compliance with the requirements of this regulation. ### 5. (does not affect english version.)


### 6. member states , may facilitate the exchange and dissemination of relevant information , in particular with a view to assisting operators in assessing risk as set out in article 9 , and on best practices regarding the implementation of this regulation. ### 6. member states shall endeavour to facilitate the exchange and dissemination of relevant information , in particular with a view to assisting operators in assessing risk as set out in article 9 , and on best practices regarding the implementation of this regulation.


### 4. in order to implement the risk-based plans of checks established under paragraph 3 , the competent authorities shall carry out risk analysis of the information contained in the due diligence statements made available to them according to article 4(2). the risk analysis shall use the risk criteria included in the plans established under paragraph 3 , and shall be carried out by means of electronic data-processing techniques integrated in the information system set out in article 31. ### 4. in order to implement the risk-based check plans established under paragraph 3 , competent authorities shall carry out a risk analysis of the object of control on the basis of the information contained in the due diligence declarations made available in accordance with article 4(2). the risk analysis shall use the risk criteria included in the plans established under paragraph 3 , and shall be carried out by means of electronic data-processing techniques integrated in the information system set out in article 31.


### 7. the suspensions referred to in paragraph 6 shall end within 3 working days unless the competent authorities , based on the result of the checks conducted within that period , conclude that they require additional time to establish whether the relevant commodities and products comply with the requirements of this regulation. in such case , the competent authorities shall extend the period of suspension by means of additional interim measures taken under article 21 or , in the case of relevant commodities or products entering or leaving the union market , by notifying the customs authorities of the need to maintain the suspension under article 24(6). ### 7. the suspensions referred to in paragraph 6 shall end within 3 working days , starting from the date of check when a high risk of non-conformity in the commodities or product is identified in the register , unless the competent authorities , based on the outcome of the checks carried out within that period , conclude that they need more time to determine whether the relevant commodities and derived products comply with the requirements of this regulation. in such case , the competent authorities shall extend the period of suspension by means of additional interim measures taken under article 21 or , in the case of relevant commodities or products entering or leaving the union market , by notifying the customs authorities of the need to maintain the suspension under article 24(6).


### 7. the suspensions referred to in paragraph 6 shall end within 3 working days unless the competent authorities , based on the result of the checks conducted within that period , conclude that they require additional time to establish whether the relevant commodities and products comply with the requirements of this regulation. in such case , the competent authorities shall extend the period of suspension by means of additional interim measures taken under article 21 or , in the case of relevant commodities or products entering or leaving the union market , by notifying the customs authorities of the need to maintain the suspension under article 24(6). ### 7. the suspensions referred to in paragraph 6 shall end within 5 working days unless the competent authorities , based on the result of the checks conducted within that period , conclude that they require additional time to establish whether the relevant commodities and products comply with the requirements of this regulation. in such case , the competent authorities shall extend the period of suspension by means of additional interim measures taken under article 21 or , in the case of relevant commodities or products entering or leaving the union market , by notifying the customs authorities of the need to maintain the suspension under article 24(6).


### 8. competent authorities shall exchange information on and coordinate the development and application of the risk criteria referred to in paragraph 3 with competent authorities of other member states and with the commission , in order to improve the effectiveness of the enforcement of this regulation. ### 8. competent authorities shall exchange information on and coordinate the development and application of the risk criteria referred to in paragraph 3 with competent authorities of other member states , with the commission and with customs authorities , in order to improve the effectiveness of the enforcement of this regulation.


### 13. the competent authorities shall keep records of the checks indicating in particular their nature and results , as well as on the measures taken in case of non-compliance. records of all checks shall be kept for at least 5 years. ### 13. the competent authorities shall keep records of the checks indicating in particular their nature and results , as well as on the measures taken in case of non-compliance , including administrative or criminal offences and penalties related to compliance with this regulation. records of all checks shall be kept for at least 5 years.


### examination of the due diligence system , including risk assessment and risk mitigation procedures; ### examination of the due diligence system , including risk assessment and risk mitigation procedures , except when article 12 applies;


### any technical and scientific means adequate to determine whether the relevant commodity or product are deforestation-free , including earth observation data such as from copernicus programme and tools , and ### any technical and scientific means adequate to determine whether the relevant commodity or product are deforestation-free , including earth observation data such as from copernicus programme and tools or from other publicly and privately available sources , and


### examination of documentation and records that demonstrate the compliance with article 6(2); ### examination of documentation and records that demonstrate the compliance with article 6(2) , (3) and (4).


### 1. member states may authorise their competent authorities to reclaim from the operators or traders the totality of the costs of their activities with respect to instances of non-compliance. ### 1. member states may authorise their competent authorities to reclaim from the operators or traders the totality of the costs of their activities with respect to instances of identified non-compliance.


### 1. member states may authorise their competent authorities to reclaim from the operators or traders the totality of the costs of their activities with respect to instances of non-compliance. ### 1. member states may authorise their competent authorities to reclaim from the operators or traders the totality of the costs of their activities with respect to instances of infringements.


### 1. member states may authorise their competent authorities to reclaim from the operators or traders the totality of the costs of their activities with respect to instances of non-compliance. ### 1. member states may authorise their competent authorities to reclaim from the traders the totality of the costs of their activities with respect to instances of non-compliance.


### 2. the costs referred to in paragraph 1 may include the costs of carrying out testing , the costs of storage and the costs of activities relating to products that are found to be non-compliant and are subject to corrective action prior to their release for free circulation , their placing on or exporting from the union market. ### 2. the costs referred to in paragraph 1 may include , inter alia , the costs of carrying out testing , the costs of storage and the costs of activities relating to products that are found to be non-compliant and are subject to corrective action.


### 2. the commission services shall make publicly available , on an annual basis , a union-wide overview of the application of this regulation based on the data submitted by the member states under paragraph 1. ### 2. the commission services shall make publicly available , at the latest by 30 june of each year , a union-wide overview of the application of this regulation based on the data submitted by the member states under paragraph 1.


### enhanced scrutiny ### increased controls


### 2. for the purposes of paragraph 1 , the corrective action required to be taken by the operator or trader shall include at least one or more of the following: ### 2. for the purposes of paragraph 1 , the corrective action required to be taken by the operator or trader shall include at least one of the following:


### 1. member states shall lay down rules on penalties applicable to infringements of the provisions of this regulation by operators and traders and shall take all measures necessary to ensure that they are implemented. member states shall notify the commission of those provisions and without delay of any subsequent amendments affecting them. ### 1. (does not affect english version.)


### confiscation of the relevant commodities and products concerned from the operator and/or trader; ### (does not affect english version.)


### confiscation of revenues gained by the operator and/or trader from a transaction with the relevant commodities and products concerned; ### (does not affect english version.)


### cattle ### ex 0102 live cattle ex 0201 meat of cattle , fresh or chilled ex 0202 meat of cattle , frozen ex 0206 10 edible offal of cattle , fresh or chilled ex 0206 22 edible cattle livers , frozen ex 0206 29 edible cattle offal (excluding tongues and livers) , frozen ex 4101 raw hides and skins of cattle (fresh , or salted , dried , limed , pickled or otherwise preserved , but not tanned , parchment-dressed or further prepared) , whether or not dehaired or split ex 4104 tanned or crust hides and skins of cattle , without hair on , whether or not split , but not further prepared ex 4107 leather of cattle , further prepared after tanning or crusting , including parchment-dressed leather , without hair on , whether or not split