EUDR in Poland: Due Diligence Duties for Importers

The EU Deforestation Regulation, commonly referred to as the EUDR, is an EU Regulation requiring businesses to demonstrate that specified commodities and products placed on the EU market, made available in the EU, or exported from the EU are deforestation-free, legally produced and covered by a due diligence statement. For wood and wood products, the Regulation also addresses forest degradation. The assessment of whether products are deforestation-free is linked, in particular, to the 31 December 2020 cut-off date set out in the Regulation. For importers operating in Poland, the EUDR creates supply chain, customs, documentation and compliance risks that should be assessed before the Regulation becomes applicable. [1]

Lawyersinpoland.com by Kopeć & Zaborowski advises businesses on regulatory compliance, internal controls, supply chain risk management and proceedings connected with commercial and regulatory exposure in Poland.

EUDR in Poland: which commodities and products are covered?

The EUDR applies to relevant products listed in Annex I to Regulation (EU) 2023/1115. The seven commodities covered by the Regulation are cattle, cocoa, coffee, oil palm, rubber, soya and wood. The precise scope depends on the Combined Nomenclature code and the product description in Annex I. [1]

For example, products covered by EUDR rules on wood, cocoa and coffee include specified coffee and cocoa products, timber and wood products, including furniture, plywood, paper products and certain printed materials. A business should not assume that a product is outside the Regulation merely because it is processed, packaged or purchased from an EU supplier.

The legal test is whether the imported or traded product is listed in Annex I. Product classification should therefore be verified against customs documentation, commodity codes, bills of materials and supplier specifications.

EUDR application date: December 2026

Under the current wording of Article 38 of the EUDR, the principal EUDR application date is 30 December 2026. A later date, 30 June 2027, applies to eligible micro and small operators, subject to the specific conditions in Article 38(3). [1][2]

Despite the postponed application date, importers should not defer preparations. EUDR compliance requires access to data collected at farm, plantation, forest or other production level. Contractual and technical arrangements needed to obtain geolocation data, production dates and legality evidence may take substantial time to implement.

Three EUDR exceptions from the Regulation’s scope

The following three exceptions should be read narrowly. They do not create a general exemption for low-volume imports, established suppliers or products purchased within the EU.

1. Inward processing and temporary admission: the Regulation does not apply to goods listed in Annex I that are placed under the customs procedure of inward processing under Article 256 of Regulation (EU) No 952/2013 or temporary admission under Article 250 of that Regulation. [1][3]

2. Packaging material: the Regulation does not apply to packaging material used exclusively as packaging material to support, protect or carry another product placed on the market. This exception does not cover packaging that is itself placed on the market as a relevant product. [1]

3. Recycled material: the Regulation does not apply to goods entirely made from material that has completed its lifecycle and would otherwise have been discarded as waste. The exception does not apply to by-products of a manufacturing process where that process involved material that was not waste. [1]

EU Deforestation Regulation compliance: core duties of importers

An importer will usually be an operator under Article 2(15) of the EUDR because it first places a relevant product on the EU market. Operators must not place, make available or export relevant products unless three conditions are met: the products are deforestation-free, produced in accordance with relevant legislation of the country of production, and covered by an EUDR due diligence statement. [1]

Due diligence under Articles 8 to 12 consists of three stages:

1. Information collection. The operator must collect information identifying the relevant product and commodity, including its description and quantity, the country of production, supplier and customer details, geolocation coordinates of all plots of land where relevant commodities were produced, and the date or time range of production. Evidence that the products are deforestation-free and legally produced must also be obtained.

2. Risk assessment. The operator must assess whether there is a risk that products are non-compliant. Relevant factors include the country risk classification, prevalence of deforestation and forest degradation, complexity of the supply chain, document reliability, corruption risks and the presence of indigenous peoples.

3. Risk mitigation. Where risk cannot be shown to be negligible, the operator must take adequate measures before placing the product on the market. Measures may include further documents, supplier audits, independent verification or changes to sourcing arrangements.

The EUDR due diligence statement must be submitted through the EU information system before the relevant product is placed on the market or exported. Operators must retain due diligence records for at least five years and review their due diligence system at least annually or when new risks emerge. [1]

Operators vs traders: EUDR obligations

The distinction between operators and traders under the EUDR is commercially important. Operators bear the primary due diligence responsibility. Traders are businesses in the supply chain that make relevant products available on the market but are not the first entity placing them on the EU market.

Traders must retain information identifying the suppliers and customers of relevant products. The obligations applicable to traders differ depending on whether they are small or medium-sized enterprises. Non-SME traders may have additional obligations comparable to those imposed on operators. Businesses should therefore map each transaction rather than rely solely on their contractual title as an importer, distributor or wholesaler. [1][2]

EUDR penalties in Poland and enforcement exposure

Member States must adopt effective, proportionate and dissuasive penalties for EUDR infringements. Article 25 provides that penalties may include fines, confiscation of relevant products and revenues, temporary exclusion from public procurement and public funding, and temporary prohibition from placing relevant products on the market. The maximum amount of fines must be at least 4% of the operator’s or trader’s total annual EU turnover. [1]

EUDR penalties in Poland depend on applicable Polish implementing legislation and the facts of a particular case. Importers should also consider related risks, including customs disruption, contractual disputes, product withdrawal costs, regulatory investigations and reputational damage.

This is informational material, not legal advice. Before importing covered products, businesses should assess their product scope, supply chain evidence, contractual safeguards and internal reporting procedures. For support with an EUDR readiness review or Polish compliance risk assessment, contact us.

FAQ – EUDR in Poland

When does the EUDR apply in Poland?

The principal application date is 30 December 2026. Eligible micro and small operators may benefit from the later date of 30 June 2027 under Article 38(3) of the EUDR.

Do Polish importers need an EUDR due diligence statement?

Yes, where they act as operators and place a relevant Annex I product on the EU market. The statement must be submitted before the product is placed on the market or exported.

Are coffee, cocoa and wood covered by the EUDR?

Yes. Coffee, cocoa and wood are relevant commodities. Whether a particular processed product is covered depends on its Annex I description and Combined Nomenclature code.

Does buying goods from an EU supplier remove EUDR obligations?

Not necessarily. The downstream business may be a trader and must meet applicable traceability and record-keeping requirements. The role must be determined for each supply chain transaction.

What geolocation data is required under the EUDR?

Operators must obtain geolocation coordinates of all plots of land where relevant commodities were produced. For plots of land of more than four hectares, the geolocation must be provided using polygons with sufficient latitude and longitude points to describe the perimeter of each plot.

What are the main EUDR penalties in Poland?

The applicable Polish penalty mechanism depends on national implementing rules. EU law requires penalties that may include fines, confiscation, exclusion from public procurement and temporary market restrictions. The maximum amount of fines must be at least 4% of the operator’s or trader’s total annual EU turnover.

Bibliography

[1] 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.

[2] Regulation (EU) 2025/2650 of the European Parliament and of the Council amending Regulation (EU) 2023/1115 as regards certain obligations of operators and traders.

[3] Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.

[4] European Commission, Guidance Document for Regulation (EU) 2023/1115 on Deforestation-free Products.