The EU Regulation on Deforestation-free Products (EUDR)
New EU deforestation rules will apply in Northern Ireland from the end of 2026
The UK Government has set out plans to strengthen rules on products linked to deforestation, with the EU’s deforestation regulation (EUDR) due to apply in Northern Ireland from the end of 2026.
The aim is that the information GB businesses must hold will be broadly the same as what is needed for a due diligence statement when exporting to the EU or moving goods to Northern Ireland under the EUDR.
It is expected that legislation to implement this regime in Great Britain should be delivered in 2027.
Tackling deforestation in Northern Ireland
The EUDR will apply in Northern Ireland as part of arrangements which ensure Northern Ireland’s access to the EU single market is maintained.
Access to the EU single market is particularly vital to Northern Ireland’s agricultural sector, which relies on access to cross-border supply and processing facilities on the island of Ireland. At the same time, the government’s confirmation that it will deliver an approach that operates consistently alongside the EUDR in Great Britain provides assurance that the UK internal market is also protected. This ensures the dual market access upon which Northern Ireland businesses depend is maintained.
The aim is to ensure that aspects of the scope and information requirements in Great Britain are broadly the same as those of the EUDR. This is to reduce regulatory divergence between Great Britain and Northern Ireland and support trade with the EU. It is intended that the due diligence requirements in Great Britain will require businesses to hold similar information as under the EUDR, avoiding duplication of business burdens and disincentives to trade.
The EUDR will introduce new rules to reduce the consumption in the EU of products that contribute to deforestation or forest degradation worldwide. It will repeal the EU Timber Regulation and regulate key commodities linked to deforestation:
- wood
- cattle
- cocoa
- coffee
- palm oil
- rubber
- soy
- certain derived products like chocolate and furniture
A full list of relevant products in scope of the regulation can be found in Annex I of the EUDR. This list is currently subject to proposed changes by the European Commission and further information can be found on the European Commission website.
UK businesses operations in Northern Ireland
UK businesses operating within the EU or placing relevant products on the EU or Northern Ireland markets will have to comply with the EUDR.
Large and medium operators will need to follow these new rules from 30 December 2026.
Micro and small operators will need to follow EUDR rules from 30 December 2026 for wood products currently regulated under the EU Timber Regulation, and from 30 June 2027 for all other relevant products.
First placers (those that first make goods available for sale) on the market must ensure goods are accompanied by a due diligence statement, while downstream businesses are subject to reduced requirements. See which category your business falls into by checking Article 3 of this directive (for example, whether you are an operator or a downstream business).
Further specific guidance on movements from Great Britain to Northern Ireland will be provided as soon as possible.
Before the EUDR applies to your business, you should prepare your supply chain to come into compliance with EUDR as soon as possible. If you need additional support to prepare for these new arrangements, contact either, the Department for Environment Food and Rural Affairs (Defra) at frcregulations@defra.gov.uk or HM Revenue & Customs (HMRC) at nistakeholderengagementteam@hmrc.gov.uk.
First published 6 July 2026.