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EU Deforestation Regulation (EUDR): What Businesses Need to Know in Ireland and Northern Ireland

The EU Deforestation Regulation (EUDR) is one of the most significant sustainability regulations affecting supply chains in recent years. Its objective is to reduce the EU's contribution to global deforestation and forest degradation by ensuring that specific commodities and products placed on the market are proven to be deforestation-free and produced in accordance with the laws of the country of origin.

The regulation applies to a range of commodities associated with deforestation risk, including cattle, cocoa, coffee, palm oil, rubber, soy and wood, together with many derived products such as furniture, chocolate and certain rubber products.

For businesses operating across the island of Ireland, it is important to understand that while the EUDR applies throughout Ireland as part of EU law, it also applies in Northern Ireland under the Windsor Framework arrangements that maintain Northern Ireland's access to the EU Single Market for goods.

EUDR Applicability in Ireland

Who does the regulation apply to? (Source Gov.ie EU Deforestation Regulation)

In Ireland, the EUDR applies to businesses that:

    • Place relevant commodities or products on the EU market for the first time.
    • Export relevant commodities or products from the EU.
    • Trade in-scope products within the EU supply chain.
    • Act as operators or traders within the supply chain.

The regulation covers:

    • Cattle
    • Cocoa
    • Coffee
    • Palm oil
    • Rubber
    • Soy
    • Wood

and a range of products derived from these commodities.

What must businesses do?

Before an in-scope product can be placed on the EU market or exported, businesses must demonstrate that:

    • The product is deforestation-free.
    • The product was produced in accordance with relevant legislation in the country of production.
    • A Due Diligence Statement (DDS) has been submitted through the European Commission EUDR Information System.

The due diligence process requires businesses to gather information about their supply chain, including the origin of the commodities and geolocation data relating to the place of production where required under the regulation. Businesses must assess the risk of non-compliance and only place products on the market where the risk is assessed as negligible.

Once submitted, the EUDR Information System generates a unique reference number which forms evidence of compliance.

What are the implementation dates?

Following the one-year postponement agreed by the EU, the implementation timetable is:

Large and medium-sized enterprises

Application date: 30 December 2026.

Micro and small enterprises

For most products, application date: 30 June 2027.

Businesses should use this transition period to identify affected products, engage with suppliers and prepare their due diligence processes.

Who is the competent authority in Ireland?

The Department of Agriculture, Food and the Marine (DAFM) is the designated competent authority responsible for the implementation and enforcement of the EUDR in Ireland. DAFM is responsible for checking compliance and conducting inspections and controls on operators and traders.

Information and guidance are available from DAFM's EUDR Webpage,

What should SMEs do now?

SMEs should:

    • Determine whether any products they import, manufacture, trade or export are within the scope of the EUDR.
    • Businesses re-importing goods that need information about the related conventional reference number can find further guidance on the European Commission’s EUDR Green Forum webpage.
    • Engage with suppliers to ensure necessary traceability information can be obtained.
    • Become familiar with the European Commission's EUDR Information System.
    • Understand whether they are acting as an operator or trader under the regulation.
    • Develop internal processes to retain records and evidence of compliance.

    EUDR Applicability in Northern Ireland

    Why does EUDR apply in Northern Ireland? (Source The UKs Approach to Deforestation Regulations )

    The UK Government has confirmed that the EUDR will apply in Northern Ireland to maintain Northern Ireland's unique access to the EU Single Market under the Windsor Framework arrangements. 

    This means that businesses:

      • Placing relevant goods on the Northern Ireland market,
      • Moving relevant goods into Northern Ireland where EUDR obligations arise,
      • Exporting relevant goods from Northern Ireland,

    may be required to comply with EUDR requirements.

    The UK Government has also stated that it intends to introduce a separate Great Britain deforestation framework to operate alongside EUDR while helping to minimise regulatory divergence between Great Britain and Northern Ireland

    What are businesses required to do?

    Where EUDR applies, businesses may need to:

      • Carry out due diligence on supply chains.
      • Demonstrate products are deforestation-free.
      • Demonstrate goods were produced in accordance with local laws in the country of production.
      • Submit a Due Diligence Statement through the European Commission EUDR Information System.
      • Obtain and retain the EUDR reference number generated by the system.

    HMRC has confirmed that the Due Diligence Statement (DDS) is an EUDR compliance requirement and operates alongside existing customs procedures. It does not replace customs processes or customs declarations.

    What are the implementation dates in Northern Ireland?

    The implementation dates mirror those applying within the EU:

    Large and medium-sized businesses

    Application date: 30 December 2026.

    Micro and small operators currently subject to the EU Timber Regulation

    Application date: 30 December 2026.

    Other micro and small operators

    Application date: 30 June 2027.

    Certain newly added palm oil-derived products and soluble coffee products

    Application date: 30 December 2027.

    Who are the competent authorities in Northern Ireland?

    The UK Government has confirmed responsibility will be split by commodity group:

    Office for Product Safety and Standards (OPSS)

    Competent authority for:

      • Wood products
      • Rubber products

    Department of Agriculture, Environment and Rural Affairs (DAERA)

    Competent authority for:

      • Palm oil
      • Soy
      • Cocoa
      • Coffee
      • Cattle products

    This is an important distinction, and one often misunderstood. Businesses should engage with the appropriate competent authority based on the products they trade.

    What should Northern Ireland SMEs do now?

    Businesses should begin preparations well before their applicable implementation date by:

      • Reviewing product classifications against the EUDR scope.
      • Mapping supply chains and identifying sources of raw materials.
      • Discussing traceability requirements with suppliers.
      • Understanding whether they are classed as an operator or a trader.
      • Preparing to submit or retain Due Diligence Statements where required.
      • Monitoring future HMRC operational guidance on customs declaration requirements and data submission processes.

    Key Takeaway

    For businesses in Ireland, the EUDR is an EU regulatory requirement enforced by the Department of Agriculture, Food and the Marine (DAFM). For businesses in Northern Ireland, the EUDR also applies, but enforcement responsibility sits with DAERA and the Office for Product Safety and Standards (OPSS) depending on the commodity involved.

    Large and medium-sized businesses must be ready by 30 December 2026, while most micro and small businesses have until 30 June 2027 to comply. Businesses affected by the regulation should use the remaining preparation period to understand their obligations, engage with suppliers and establish robust due diligence processes.

    Further Information:

    • Further training materials and videos on the EU Deforestation Regulation Information System are available on the European Commission’s Green Forum webpage.

    Published by the InterTradeIreland Trade Hub Team: Sept 2026