Overview
- Medium and large companies keep a start date at the end of 2025 with a six‑month window without sanctions for non‑compliance.
- Small businesses would have until the end of 2026 to meet the requirements.
- Only first importers must file due‑diligence declarations with geolocation and satellite data, exempting downstream buyers, processors and sellers.
- A lighter regime would allow small producers in the EU and in low‑risk countries to submit a single declaration at registration.
- The proposal preserves the ban on goods produced on land deforested after December 2020 and now goes to the European Parliament and Council for approval.