The main impacts of the amendments for our operations are the following:
The date of application of the EUDR has been again postponed by 12 months. The new date of application is 30th of December 2026 for medium and large companies.
Further, a new category of “downstream operator” was introduced. The submission and communication of due diligence statements and reference numbers is limited to the first downstream operator, meaning that the first operator submitting a due diligence statement has the obligation to pass the reference number to the first downstream operator. The first downstream operator doesn’t have any obligation to pass the reference numbers further down the supply chain.
In addition, the European Commission is carrying out a simplification review of the Regulation by 30 April 2026.
Due to these changes, UPM Plywood will stop sending EUDR reference and verification numbers to customers as attachments in invoices.