EUDR by commodity

EUDR for Timber and Wood

Wood is one of the seven EUDR commodities, so timber and products made from it, including pulp, paper, plywood and wooden furniture, must be proven deforestation-free and legally produced before sale in or export from the EU. The EUDR replaced the older EU Timber Regulation (EUTR) and is broader. The hard part for wood is the legality evidence and the long, mixed supply chains. This page explains what is covered and what to do.

Tall timber trees in a managed forest with sunlight through the canopy

TL;DR

  • Wood is in scope, covering logs, sawn wood, panels, pulp, paper and wooden furniture in Annex I.
  • Products must be deforestation-free (no degradation after 31 December 2020) and legally produced, backed by a Due Diligence Statement.
  • The EUDR replaced the EU Timber Regulation (EUTR) and adds a deforestation-free test on top of the legality test.
  • Deadlines: 30 December 2026 for large and medium companies, 30 June 2027 for micro and small ones.

In scope

What the EUDR covers for timber

  • Fuel wood, logs, sawn wood and wood-based panels (Chapter 44).
  • Wood pulp and paper of Chapters 47 and 48, excluding bamboo and recovered or recycled material.
  • Wooden furniture (parts of headings 9401 and 9403) and prefabricated buildings of wood (9406).

Printed books were removed from scope by the December 2024 amendment. Recovered and recycled paper and bamboo are excluded. Confirm each product by its CN/HS code in Annex I.

These products are listed in Annex I of Regulation (EU) 2023/1115 by their CN/HS customs code, so you confirm scope by matching your product code, not the product name alone.

The hard part

The hard part for timber

  • Legality evidence: for wood, harvest legality documents, permits and chain-of-custody records carry over and expand from the old EUTR, and assembling them across species and countries is heavy.
  • For wood, the deforestation-free test also covers forest degradation, not just clearance, which is harder to evidence.
  • Long, multi-tier chains for furniture, panels and paper, where origin can be obscured by processing and mixing.
  • Matching geolocation of harvest plots to finished goods that combine many inputs.

The dual test applies throughout: an in-scope product must be both deforestation-free, meaning no clearing after 31 December 2020, and legally produced. Art. 3

Origins and risk

Where it comes from and the risk tiers

Common origins for timber and their current EUDR risk tier. The tier decides how much due diligence applies, with low-risk origins allowing simplified due diligence. Country benchmarking (2025/1093)

  • BrazilStandard risk
  • United StatesLow risk
  • CanadaLow risk
  • ChinaLow risk
  • IndonesiaStandard risk

For wood, China is a common processing hub even where the raw timber originates elsewhere, so trace to the country of harvest, not just the country of manufacture. Tiers can change, as the list is reviewed in 2026.

Look up any country in the country-risk tool.

What to do

What to do for timber

  1. Confirm scope by matching your wood, pulp, paper and furniture against the CN/HS codes in Annex I.
  2. Trace each product back to the country and plot of harvest, not just the place of manufacture.
  3. Collect geolocation of harvest plots, plus legality documents such as harvest permits and chain-of-custody records.
  4. Check each origin country’s risk tier and run risk assessment and mitigation for standard and high-risk origins.
  5. File a Due Diligence Statement in the EU Information System and pass the reference number down the chain.

For the full obligations and the due-diligence process, see the EUDR obligations guide, and for collecting data from suppliers see the supplier data guide.

FAQ

Timber and the EUDR: common questions

Is paper covered by the EUDR?
Yes. Wood pulp and paper of Chapters 47 and 48 are in scope, except for bamboo and for recovered or recycled material. Confirm your product by its CN/HS code in Annex I.
Is furniture covered by the EUDR?
Wooden furniture is in scope under parts of headings 9401 and 9403. Furniture made of other materials is not covered as wood, so check the exact CN code for your product.
How is the EUDR different from the old EU Timber Regulation?
The EUDR replaced the EU Timber Regulation (EUTR). The EUTR covered only timber and banned only illegally harvested wood. The EUDR adds six more commodities and layers a deforestation-free test on top of the legality test.
Are printed books still in scope?
No. Printed books were removed from scope by the December 2024 amendment. Other paper products under Chapters 47 and 48 remain in scope unless they are recovered or recycled.
When does the EUDR apply to timber and wood products?
Large and medium operators and traders must comply from 30 December 2026, and micro and small enterprises from 30 June 2027, where they were established as micro or small by 31 December 2024.

Get ready for the EUDR

Work through the EUDR Readiness Checklist, then explore the tools and guides built for your role.

This is guidance, not legal advice

This is guidance to help you understand how the EUDR applies to timber, not legal advice. For decisions specific to your business, confirm with the official sources we link or a qualified adviser.

Sources

  1. [1]Regulation (EU) 2023/1115, consolidated text including Annex I (EUR-Lex)retrieved 4 Jun 2026
  2. [2]European Commission: Regulation on deforestation-free productsretrieved 4 Jun 2026
  3. [3]European Commission Green Forum: EUDR implementationretrieved 4 Jun 2026
  4. [4]First country benchmarking list under the EUDR (2025/1093)retrieved 4 Jun 2026
  5. [5]Council of the EU: targeted revision (second delay and simplification)retrieved 4 Jun 2026
  6. [6]Commission simplification review of 4 May 2026 (draft Annex I changes)retrieved 4 Jun 2026

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