Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/1115 as regards provisions relating to the date of application
Date: 2024-10-03
Institutions: Directorate-General for Environment, European Commission
Subjects: commodities market, deforestation, export (EU), market approval, primary product, reduction of gas emissions, third country, wood product

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   EUROPEAN COMMISSION  Brussels, 3.10.2024  COM(2024) 452 final/2 2024/0249 (COD)  CORRIGENDUM  This document replaces COM(2024)452 final of 2.10.2024. Addition of adoption date, serial number and interinstitutional reference. Deletion of the sensitive marking.  Concerns the English language version only.  The text shall read as follows: Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/1115 as regards provisions relating to the date of application  
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

• 
Regulation (EU) 2023/11151 lays down rules regarding the placing and making available on 
the Union market  as well  as the  export from the  Union of relevant  products,  as listed in  its 
Annex  I,  that  contain,  have  been  fed  with  or  have  been  made  using  relevant  commodities, 
namely cattle, cocoa, coffee, oil palm, rubber, soya and wood. In particular, it aims to ensure 
that  those  commodities  and  relevant  products  are  placed  or  made  available  on  the  Union 
market  or  exported,  only  if  they  are  deforestation-free,  have  been  produced  in  accordance 
with  the  relevant  legislation  of  the  country  of  production  and  covered  by  a  due  diligence 
statement.  Most  of  the  provisions  of  that  Regulation  are  to  be  applied  as  of  30  December 
2024. 

To  ensure  that  Regulation  (EU)  2023/1115  achieves  its  objectives,  operators  and  traders 
making available on the market or exporting relevant products are to exercise due diligence in 
order  to  prove  that  the  relevant  products  comply  with  the  requirements  of  that  Regulation. 
Operators  are  responsible  for  a  thorough  examination  and  analysis  of  their  own  business 
activities, which primarily requires the collection of data that are relevant to Regulation (EU) 
2023/1115, and appropriate documentation supporting them, from each particular supplier. 

The Commission considers that the date of application of the provisions of Regulation (EU) 
2023/1115 that lay down obligations on operators, traders and competent authorities, listed in 
Article 38(2) of that Regulation, should be postponed by 12 months to allow Member States,   
exporting  partner countries, operators and traders to  be better prepared and for the latter, to 
fully  establish  the  necessary  due  diligence  systems  covering  all  relevant  commodities  and 
products, as laid down in Regulation (EU) 2023/1115. The extended timeline will also allow 
for further engagement with third countries, where relevant, several of which have expressed 
concerns related to the too short implementation time. 

• 

Consistency with existing policy provisions in the policy area 

In the 2019 Commission  Communication on Stepping up EU Action to Protect  and Restore 
the  World’s  Forests2  the  Commission  committed  to  “assess  additional  demand  side 
regulatory  and  non-regulatory  measures  to  ensure  a  level  playing  field  and  a  common 
understanding  of  deforestation  free  supply  chains,  in  order  to  increase  supply  chain 
transparency  and  minimise  the  risk  of  deforestation  and  forest  degradation  associated  with 
commodity imports in the EU”. This commitment was then confirmed in the European Green 
Deal,3 as well as the 2030 EU Biodiversity Strategy4 and the Farm to Fork Strategy5, the latter 

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Regulation  (EU)  2023/1115  of  the  European  Parliament  and  of  the  Council  of  31  May  2023  on  the  making 
available on the Union market and the export from the Union of certain commodities and products associated with 
deforestation and forest degradation and repealing Regulation (EU) No 995/2010 (OJ L 150, 9.6.2023, p. 206). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European, 
Economic and Social Committee and the Committee of the Regions, Stepping up EU Action to Protect 
and Restore the World’s Forests, COM/2019/352 final. 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European, 
Economic  and  Social  Committee  and  the  Committee  of  the  Regions,  The  European  Green  Deal, 
COM/2019/640 final. 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European, 
Economic and Social Committee and the Committee of the Regions, EU Biodiversity Strategy for 2030 
Bringing nature back into our lives, COM/2020/380 final. 

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two  announcing  a  corresponding  legislative  proposal  in  2021.  The  adoption  of  Regulation 
(EU)  2023/1115  was  an  integral  part  of  and  coherent  with  the  overall  objectives  of  the 
European Green Deal and all the initiatives developed thereunder.  

This proposal does not amend any substantive rules of Regulation (EU) 2023/1115 but merely 
aims  to  accord  additional  time  needed  for  operators,  traders  and  competent  authorities  to 
prepare for compliance with obligations provided therein. While all the elements required for 
its implementation are technically ready, the proposal responds to concerns expressed in the 
EU  and  by  international  partners  by  providing  additional  time  for  operators  and  traders  to 
make necessary adjustments in order to minimise the impact on business complying with the 
objectives of the Regulation.  

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

EU  competence  to  act  in  the  area  of  deforestation  and  forest  degradation  stems  from  the 
articles  of  the  Treaty  on  the  Functioning  of  the  European  Union  (TFEU)  related  to  the 
protection of the environment. According to Article 191(1) TFEU “preserving, protecting, and 
improving  the  quality  of  the  environment,  protecting  human  health,  prudent  and  rational 
utilisation  of  natural  resources,  promoting  measures  to  deal  with  regional  or  worldwide 
environmental  problems,  and  in  particular  combatting  climate  change”  are  defined  as 
objectives of the Union policy on the environment. In order to achieve the objectives referred 
to  in  Article  191  TFEU,  Article  192(1)  TFEU  should  thus  be  used  a  as  a  legal  basis  of  the 
proposal. 

• 

Subsidiarity (for non-exclusive competence)  

This  initiative  is  consistent  with  the  principle  of  subsidiarity.  Given  the  need  to  modify 
Regulation  (EU)  2023/1115  by  postponing  its  application,  the  objectives  of  this  initiative 
cannot be achieved by the Member States themselves. 

• 

Proportionality 

The  proposal  is  consistent  with  the  principle  of  proportionality,  i.e.  it  does  not  go  beyond 
what  is  necessary  to  meet  the  objectives  of  the  Treaties  and  in  particular  the  smooth 
functioning of the single market. As with the subsidiarity test, it is not possible for Member 
States to address the issues without a proposal to amend the date of application of Regulation 
(EU) 2023/1115 and the related dates. 

• 

Choice of the instrument 

The  proposal  amends  Regulation  (EU)  2023/1115  on  the  making  available  on  the  Union 
market  and  the  export  from  the  Union  of  certain  commodities  and  products  associated  with 
deforestation  and  forest  degradation  only  as  regards  the  postponement  of  the  date  of 
application and related dates. Thus, it should follow the same form of act, i.e. a regulation. 

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Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European, 
Economic and Social Committee and the Committee of the Regions, A Farm to Fork Strategy for a fair, 
healthy and environmentally-friendly food system, COM/2020/381 final. 

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3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Stakeholder consultations 

The Commission has been in intensive exchanges with several Member States, third countries 
as well as operators and traders, who have been arguing that more time is needed to prepare 
for  the  application  of  that  Regulation  due  to  the  challenges  that  they  face,  inter  alia  to 
establish due diligence systems covering relevant commodities and products. 

Impact assessment 

• 
An  impact  assessment  was  carried  out  for  the  proposal6  which  led  to  the  adoption  of 
Regulation  (EU)  2023/1115.  The  current  proposal  only  amends  the  date  of  application  of 
Regulation (EU) 2023/1115 and related dates.  

• 

Regulatory fitness and simplification 

The  main  goal  of  this  proposal  is  to  postpone  the  date  of  application  of  Regulation  (EU) 
2023/1115 by 12 months to allow Member States, operators and traders to be better prepared 
and to be in a position to fully comply with their obligations pursuant to that Regulation. 

The  proposal  does  not  change  the  substance  of  the  rules,  but  only  postpones  their  date  of 
application by 12 months. 

4. 

BUDGETARY IMPLICATIONS 

The  legislative  financial  statement  setting  out  the  implications  for  budgetary,  human  and 
administrative resources was attached to the proposal which led to the adoption of Regulation 
(EU) 2023/1115. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

This  proposal  changes  the  date  of  application  of  Regulation  (EU)  2023/1115  and  related 
dates.  As  it  does  not  change  the  substance  of  the  rules,  the  implementation  assessment 
remains the same as of the proposal which led to the adoption of Regulation (EU) 2023/1115. 

• 

Detailed explanation of the specific provisions of the proposal 

This  proposal  concerns  the  date  of  application  of  Regulation  (EU)  2023/1115  and  dates  in 
other  interlinked  provisions,  in  particular  the  empowerment  for  the  Commission  to  classify 
countries or parts thereof, that present a low or high risk, the repeal of Regulation (EU) No 
995/2010,  the  transitional  provisions  and  the  provisions  on  the  deferred  application  of 
Regulation  (EU)  2023/1115  to  micro-undertakings  or  small  undertakings.  This  means  that 
rules  providing  for  substantive  obligations,  listed  in  Article  38(2)  of  Regulation  (EU) 
2023/1115,  will  be  applied  as  of  30  December  2025,  instead  of  30  December  2024.  Other 
related  dates  will  be  adjusted  accordingly  to  defer  the  application  of  respective  rules  by  12 

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COMMISSION  STAFF  WORKING  DOCUMENT  IMPACT  ASSESSMENT  minimising  the  risk  of 
deforestation and forest degradation associated with products placed on the EU market Accompanying 
the  document  Proposal  for  a  REGULATION  OF  THE  EUROPEAN  PARLIAMENT  AND  OF  THE 
COUNCIL on the making available on the Union market as well as export from the Union of certain 
commodities  and  products  associated  with  deforestation  and  forest  degradation  and  repealing 
Regulation (EU) No 995/2010 
EUR-Lex - 52021SC0326 - EN - EUR-Lex (europa.eu) 

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months. However, to provide operators and traders with the information on assignment of risk 
to relevant countries of production well in advance before their due diligence obligations start 
to  apply,  the  date  by  when  the  Commission  is  to  classify  countries  or  parts  thereof,  that 
present a low or high risk is to be postponed only by 6 months. 

The reason for this  proposal  is  additional time needed by third countries, Member States as 
well  as  operators  and  traders  to  be  better  prepared  and  to  ensure  a  smooth  start  for  this 
important legislation fighting deforestation. 

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2024/0249 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EU) 2023/1115 as regards provisions relating to the date of 
application 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 192(1) thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments, 
Having regard to the opinion of the European Economic and Social Committee7, 
Having regard to the opinion of the Committee of the Regions8, 

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

Regulation  (EU)  2023/11159  was  adopted  to  reduce  deforestation  and  forest 
degradation.  It  lays  down  rules  regarding  the  placing  and  making  available  on  the 
Union market as well as the export from the Union of relevant products, as listed in its 
Annex  I,  that  contain,  have  been  fed  with  or  have  been  made  using  relevant 
commodities,  namely  cattle,  cocoa,  coffee,  oil  palm,  rubber,  soya  and  wood.  In 
particular, it aims to ensure that those commodities and relevant products are placed or 
made  available  on  the  Union  market  or  exported,  only  if  they  are  deforestation-free, 
have  been  produced  in  accordance  with  the  relevant  legislation  of  the  country  of 
production  and  covered  by  a  due  diligence  statement.  Most  of  the  provisions  of  that 
Regulation are to be applied as of 30 December 2024.  

To  ensure  that  Regulation  (EU)  2023/1115  achieves  its  objectives,  operators  and 
traders making available on the market or exporting relevant products are to exercise 
due diligence in accordance with Article 8 of that Regulation in order to prove that the 
relevant  products  comply  with  the  requirements  of  that  Regulation.  Operators  are 
responsible for a thorough examination and analysis of their own business  activities, 
which  primarily  requires  the  collection  of  data  that  are  relevant  to  Regulation  (EU) 
2023/1115,  and  appropriate  documentation  supporting  them,  from  each  particular 
supplier. 

(3) 

The Commission took important steps to facilitate the application of Regulation (EU) 
2023/1115,  engaging  with  Member  States  and  stakeholders.  In  particular,  the  
Guidance  Document  for  Regulation  (EU)  2023/1115  on  deforestation-free  products 

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OJ C , , p. . 
OJ C , , p. . 
Regulation  (EU)  2023/1115  of  the  European  Parliament  and  of  the  Council  of  31  May  2023  on  the  making 
available on the Union market and the export from the Union of certain commodities and products associated with 
deforestation and forest degradation and repealing Regulation (EU) No 995/2010 (OJ L 150, 9.6.2023, p. 206). 

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provides  guidance  to  operators,  traders  as  well  as  competent  authorities  on  the  main 
obligations  laid  down  in  Regulation  (EU)  2023/1115  and  clarifies  among  others  the 
interpretation  of  the  definition  of  agricultural  use,  in  particular  in  relation  to  the 
conversion of forest to land the purpose of which is not agricultural use, as requested 
by the European Parliament and the Council.  

In  addition,  the  Communication  on  the  Strategic  Framework  for  International 
Cooperation  Engagement  provides  a  comprehensive  structure  for  cooperation  with 
third  countries  to  facilitate  the  implementation  of  Regulation  (EU)  2023/115.  It  also 
outlines the general  principles  the Commission  intends to  use in  the classification of 
low-risk and high-risk countries (or parts thereof) in accordance with Article 29(3) of 
Regulation (EU) 2023/1115.  

Implementing  Regulation  of  [xx  2024]  on  the  functioning  of  the  information  system 
pursuant to Regulation (EU) 2023/1115 provides for an information system and access 
to  it  to  operators  and  traders,  and  if  applicable,  their  authorised  representatives, 
competent  authorities,  and  customs  authorities,  to  implement  their  respective 
obligations laid down in the Regulation. Operators and traders thus would be able to 
register and submit due diligence statements even before the entry into application of 
Regulation (EU) 2023/1115.  

The Commission considers that the date of application of the provisions of Regulation 
(EU)  2023/1115  that  lay  down  obligations  on  operators,  traders  and  competent 
authorities,  listed  in  Article  38(2)  of  that  Regulation,  should  be  postponed  by  12 
months. This is objectively necessary in order to allow third countries, Member States 
as  well  as  operators  and  traders  to  be  fully  prepared,  including,  for  the  latter  to 
establish  the  necessary  due  diligence  systems  covering  all  relevant  commodities  and 
products, so to be in a position to fully comply with their obligations.  

In  the  light  of  the  postponement  of  the  date  of  application  in  Article  38(2)  of 
Regulation (EU) 2023/1115 by 12 months, the dates in other interlinked provisions, in 
particular the repeal of Regulation (EU) No 995/2010, the transitional provisions and 
the  provisions  on  the  deferred  application  of  Regulation  (EU)  2023/1115  to  micro-
undertakings or small undertakings, should be adjusted accordingly. 

However, to provide operators and traders with the information on assignment of risk 
to  relevant  countries  of  production  well  in  advance  before  their  due  diligence 
obligations start to apply, the date by when the Commission is to classify countries or 
parts thereof, that present a low or high risk should be postponed only by 6 months. 

(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

Regulation (EU) 2023/1115 should therefore be amended accordingly, 

HAVE ADOPTED THIS REGULATION: 

Amendments to Regulation (EU) 2023/1115  

Regulation (EU) 2023/1115 is amended as follows: 

(1) 

 In Article 29, paragraph 2, the third sentence is replaced by the following: 

‘The  list  of  the  countries  or  parts  thereof,  that  present  a  low  or  high  risk  shall  be 
published  by  means  of  implementing  acts  to  be  adopted  in  accordance  with  the 
examination procedure referred to in Article 36(2), no later than 30 June 2025.’. 

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(2) 

Article 37 is replaced by the following: 

‘Article 37  

Repeal 

1. Regulation (EU) No 995/2010 is repealed with effect from 30 December 2025.  

2.  However,  Regulation  (EU)  No  995/2010  shall  continue  to  apply  until  31 
December 2028  to  timber and timber products  as defined in  Article 2, point (a), of 
Regulation (EU) No 995/2010 that were produced before 29 June 2023 and placed on 
the market from 30 December 2025. 

3. By way of derogation from Article 1(2) of this Regulation, the timber and timber 
products as defined in Article 2, point (a), of Regulation (EU) No 995/2010 that were 
produced  before  29  June  2023  and  placed  on  the  market  from  31  December  2028 
shall comply with Article 3 of this Regulation.’; 

(3) 

In Article 38, paragraphs 2 and 3 are replaced by the following: 

‘2.  Subject  to  paragraph  3  of  this  Article,  Articles  3  to  13,  Articles  16  to  24  and 
Articles 26, 31 and 32 shall apply from 30 December 2025. 

3.  Except  as  regards  the  products  covered  in  the  Annex  to  Regulation  (EU)  No 
995/2010,  for  operators  that  by  31  December  2020  were  established  as  micro-
undertakings  or  small  undertakings  pursuant  to  Article  3(1)  or  (2)  of  Directive 
2013/34/EU, respectively, the Articles referred to in paragraph 2 of this Article shall 
apply from 30 June 2026.’ 

Article 2 

Entry into force 

This Regulation shall enter into force on the third day following that of its publication in the 
Official Journal of the European Union. 

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

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