EUDR from 30 December 2026: which entity in your group is the operator?

Nine weeks before the EUDR applies, only the operator files the due diligence statement: the entity that places a product on the EU market for the first time, or exports it. For a trading group with entities in Geneva, Kuala Lumpur, Hong Kong and Amsterdam, the open question is which entity holds that role on each flow. As a rule, it is the declared importer, whatever the Incoterm.

Status as of 25 October 2026. Regulation (EU) 2023/1115, as amended by Regulation (EU) 2025/2650, applies from 30 December 2026. At the time of writing, no proposal to change that date is pending; the only amending proposal, COM(2026) 661, concerns French Guiana [7]. Both previous postponements originated in Commission proposals tabled in October and were published in the Official Journal on 23 December [1][8][9][10]: this status should be re-checked until 29 December.

What applies on 30 December 2026, and what could still change

Regulation (EU) 2025/2650 postponed application by one year and concentrated the statement obligation on the operator: downstream operators and traders no longer file statements [1].

On 4 May 2026, the Commission concluded that it was not appropriate to propose further amendments to the text [6]. That is a political position, not a legal bar: the co-legislators have already postponed application twice [8][1]. In early October, some member states were still pressing for a postponement, and the United States for relief; a lawyer interviewed by FoodNavigator nonetheless considered application in December more likely than a third postponement, without ruling the latter out [16].

The production environment of the Information System is open: statements filed there have legal value [13].

Transitional regime: according to the Commission's guidance, a product placed on the market before 30 December 2026 (other than timber covered by Regulation (EU) No 995/2010, the EU Timber Regulation or EUTR) is not subject to the obligations, provided that date is documented. Transit and customs warehousing do not count as placing on the market: a lot held under customs supervision in Rotterdam and released for free circulation in January 2027 is in scope [5].

Penalties are a matter for member states (in the Netherlands, the Netherlands Food and Consumer Product Safety Authority, NVWA [14]). For a legal person, the maximum fine must be set at no less than 4% of total annual Union-wide turnover: a ceiling, not a minimum fine. Confiscation of the products and of the revenues is also provided for [1].

Mapping roles, entity by entity

Roles are assessed product by product [5]. The operator places the product on the EU market for the first time, or exports it; the downstream operator does the same with a product made from products already covered by a statement; the trader makes products available without being either [1]. This regulatory ‘trader’ is not a trader in the commercial sense, and a trading house can hold several roles: if it imports cocoa beans and then sells cocoa mass, it is an operator, then a downstream operator [5][6].

On import, the operator is as a rule the declared importer. Under the Commission's non-binding guidance, it is the person declared as importer at release for free circulation, regardless of transfer of title and of the contracts [5]: the Incoterm (FOB, CIF, DAP) is not the test. The customs declarant, sometimes a representative of the importer, enters the reference of the due diligence statement before release for free circulation [1].

A non-EU entity does not move the obligation outside the EU. Where a person established outside the Union places products on the market, the first person established in the Union that makes them available is deemed to be an operator (Article 7) [2], in addition to the non-EU operator [5]. A Geneva or Kuala Lumpur company declared as importer therefore remains an operator.

Export and re-import. The entity exporting products in free circulation from Amsterdam is an operator, or a downstream operator if those products are already covered by a statement, in which case a dedicated TARIC certificate code replaces the reference at customs [1][6]. Re-imports fall under the downstream regime [6].

Downstream: lighter, not exempt. Downstream operators and traders keep the identity of their suppliers and customers for five years; only the first of them also keeps the reference numbers received from the operator, without having to request them [1][6]. Those that are not SMEs register in the system and, faced with a substantiated concern, verify that due diligence was exercised [1].

SME status (Directive 2013/34/EU) is determined entity by entity, with your advisers; an authorised representative established in the Union may file statements, the operator remaining responsible [1]. By analogy only, the Court of Justice held under the EUTR that an operator within a group cannot simply rely on its parent company's due diligence system [11].

Risk follows the plot, not the trading hub

The Commission's classification (Implementing Regulation (EU) 2025/1093, unchanged as of 25 October 2026) places China, Switzerland and Ghana in the low-risk category; Malaysia, Indonesia, Côte d'Ivoire and Brazil are standard risk, the rating assigned by default [4][12]. The test is the country where the commodity was grown or harvested [2]. It follows that:

• Malaysian palm oil or rubber traded from Geneva or processed in China remains standard risk, as does Brazilian coffee roasted in Switzerland; the Regulation itself lists, among the risks of circumvention, the processing in low-risk countries of commodities of higher-risk origin [2];
• simplified due diligence requires all commodities to come from low-risk countries, after assessing the risk of mixing [2]: Ghanaian cocoa mixed with Ivorian beans calls for full due diligence;
• the simplified declaration, a separate mechanism, is reserved for micro and small primary operators in low-risk countries [1]: it is closed to Malaysian smallholders.

According to the Commission, Malaysia has aligned its palm oil, rubber and timber standards with the Regulation's information requirements [6]. Its national traceability system, intended to bring together e-MSPO, GeoSAWIT and SIMS, has no published launch date; according to an analysis by the broker UOB Kay Hian reported by Palm Oil Magazine, smallholders with fragmented supply chains could struggle to keep their European buyers [17].

The consequence: for these origins, the operator plans for full due diligence and obtains geolocation at the point of purchase; certification helps but does not exempt [5]. The Commission has announced repositories of producer-country legislation and of certification schemes before the Regulation applies [6].

The statement file and sale and purchase contracts

The statement itself is short: the operator's identity and EORI number, Harmonised System (HS) code, description and quantity, country of production, geolocation of all plots (at least six decimal digits, with a polygon above four hectares) and a signed attestation [2]. The file behind it is heavier: conclusive and verifiable information, with supporting evidence, that the goods are deforestation-free and legal under the law of the country of production, kept for five years [2].

For bulk commodities, one statement can cover several shipments and more plots than those actually used [6], provided there is no mixing with material of unknown origin [5]; the operator remains responsible for the compliance of what it declares [1].

Contracts do not transfer regulatory responsibility [5]; they make roles and data flows explicit. Five clauses to review for any cargo released for free circulation on or after 30 December 2026, including cargoes loaded as early as November:

1. Customs role: the declared importing or exporting entity, flow by flow.
2. References: when, and in what format, reference numbers are passed downstream [1].
3. Data: the seller's undertaking to provide, before shipment, geolocation, production period and legality evidence, and to warrant their accuracy; access in the event of a check; immediate notice of any substantiated concern [1].
4. Detained or non-compliant lot: customs suspends release for free circulation of a lot selected for a check; the authority may require withdrawal, recall, donation or disposal [1]. Provide for who bears storage and corrective measures, how the lot is handled with the authority and your customs representatives, and the price adjustment.
5. Transition stock: evidence of placing on the market before 30 December 2026 [5].

What lenders should ask: Bolster's analysis

We have not identified an established market practice to date; what follows is our analysis. For inventory or receivables finance, the new question is eligibility for the EU market: as a general rule, no lot can be released for free circulation on or after 30 December 2026 without a due diligence statement. Without one, its realisable value becomes uncertain (storage, corrective measures, discount), which weighs on the borrowing base; confiscation, one of the penalties provided for [1], strikes directly at a security interest over stock.

Trade finance banks should ask for:

• the role map by entity and by flow;
• the customs status of each financed lot and the reference number attached to it, or evidence that it was placed on the market before 30 December 2026;
• geolocation and legality data coverage by origin;
• the clauses on roles and on detained or non-compliant lots.

In focus — Agreements with Malaysia and the 2027 scope

Switzerland. On 15 October 2026, the Federal Chancellery confirmed that the referendum against approval of the EFTA–Malaysia Economic Partnership Agreement had succeeded (59,866 valid signatures) [15]. No vote date has been set; the press points to the first half of 2027 [19]. According to the authorities, the tariff reduction granted on palm oil is market-compatible and quota-based; the referendum committee puts the quota at 12,500 tonnes [19]. The agreement, not in force for Switzerland, does not change the EUDR obligations of a Geneva entity selling into the EU.

EU–Malaysia. Malaysia's trade minister is aiming for June 2027 to conclude the free trade agreement; he cites palm oil and the automotive sector among the issues still under discussion [18].

Scope. Delegated Regulation (EU) 2026/2102 adds soluble coffee, certain palm oil derivatives (including crude glycerol and soaps) and frozen cattle tongues from 30 December 2027; since 18 September 2026, it has removed, among others, hides and skins, soya beans for sowing, belts, heading 4016 and retreaded or used tyres [3]. Rubber gloves and new tyres remain in scope [2][3]: exporters in Malaysia, Hong Kong and Shenzhen should check the tariff heading of each product.

What to do now

1. By 15 November 2026: map each flow (entity, declared importer or exporter, role) and determine, with your advisers, the SME status of each entity.
2. By 30 November 2026: register each entity concerned in the Information System, test filings on the ACCEPTANCE server (separate registration, no legal value) and attend the Commission's training sessions on due diligence statements on 3, 10, 17 and 24 November [13].
3. By 30 November 2026: sign, with your advisers, contract amendments for cargoes released for free circulation on or after 30 December, including those loaded in November.
4. By 15 December 2026: obtain and check supplier data for those cargoes; only release for free circulation counts, not loading at Port Klang.
5. By 15 December 2026: present the role map and the status of data by origin to your lenders; review with them, in January 2027, the eligibility of financed stock and receivables.
6. Before 30 December 2026: document the date of placing on the market for stock already in free circulation, list stock held under customs supervision and monitor the Official Journal.

Bolster Group. Bolster's Legal, Risk & Compliance team works through the role map, the due diligence system and the data clauses. In Amsterdam, Bolster Group Europe BV (Structuring & Formation) documents, flow by flow, which entity will be the declared importer or exporter and checks that it has the means to exercise due diligence; the Finance & Treasury team prepares the discussion with lenders. This work is carried out in coordination with your regulated advisers and your customs representatives. Our partners meet clients in Geneva, Amsterdam, Kuala Lumpur, Hong Kong, Shanghai and Shenzhen.

This note is for general information only. It is not legal or tax advice; any decision should be assessed with your advisers.

Sources

1. European Parliament and Council — Regulation (EU) 2025/2650 of 19 December 2025 amending Regulation (EU) 2023/1115 as regards certain obligations of operators and traders, OJ L, 23 December 2025 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32025R2650
2. European Parliament and Council — Regulation (EU) 2023/1115 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, consolidated version of 18 September 2026 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02023R1115-20260918
3. European Commission — Delegated Regulation (EU) 2026/2102 of 13 July 2026 amending Regulation (EU) 2023/1115 as regards the list of relevant commodities and relevant products, OJ L, 17 September 2026 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R2102
4. European Commission — Implementing Regulation (EU) 2025/1093 of 22 May 2025 (list of countries presenting a low or high risk) — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32025R1093
5. European Commission — Commission Notice C/2026/3896, Guidance document for Regulation (EU) 2023/1115 on deforestation-free products, OJ C, 20 July 2026 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52026XC03896
6. European Commission — Report from the Commission to the European Parliament and the Council, Simplification review on the Regulation (EU) 2023/1115 (EUDR), COM(2026) 191 final, 4 May 2026 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52026DC0191 (PDF: https://environment.ec.europa.eu/document/download/a3c5c3a0-232e-43c4-b0b8-1eecb1df45c7_en?filename=Report+from+the+Commission+to+the+Council+and+Parliament+on+the+EUDR.pdf)
7. European Commission — Proposal for a Council Regulation amending, among others, Regulation (EU) 2023/1115 as regards the adaptation of certain requirements and the reduction of administrative burden in the outermost regions of the Union (exclusion of French Guiana), COM(2026) 661 final, 10 September 2026 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52026PC0661
8. European Parliament and Council — Regulation (EU) 2024/3234 of 19 December 2024 amending Regulation (EU) 2023/1115 as regards provisions relating to the date of application, OJ L, 23 December 2024 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R3234
9. European Commission — Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2023/1115 as regards provisions relating to the date of application, COM(2024) 452 final, 2 October 2024 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52024PC0452
10. European Commission — Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2023/1115 as regards certain obligations of operators and traders, COM(2025) 652 final, 21 October 2025 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52025PC0652
11. Court of Justice of the European Union — Judgment of 13 November 2025, JYSK Kereskedelmi, C-117/24 (Regulation (EU) No 995/2010, the EU Timber Regulation) — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62024CJ0117
12. European Commission, EU Green Forum — Country classification list (EUDR), accessed 25 October 2026 — https://green-forum.ec.europa.eu/nature-and-biodiversity/deforestation-regulation-implementation/eudr-cooperation-and-partnerships/country-classification-list_en
13. European Commission, EU Green Forum — Information System for the Deforestation Regulation, accessed 25 October 2026 — https://green-forum.ec.europa.eu/nature-and-biodiversity/deforestation-regulation-implementation/information-system-deforestation-regulation_en
14. Dutch Customs (Douane) — EUDR: regels voor ontbossingsvrije producten (in Dutch), accessed 25 October 2026 — https://www.douane.nl/onderwerpen/vgem/milieu/eudr/
15. Swiss Federal Chancellery (Federal Council portal) — Aboutissement du référendum contre l'Accord de partenariat économique entre les États de l'AELE et la Malaisie (in French), 15 October 2026 — https://www.admin.ch/fr/newnsb/DtU2lZHuVz82
16. FoodNavigator (Augustus Bambridge-Sutton) — The EUDR is on the horizon – could it change again?, 5 October 2026 — https://www.foodnavigator.com/Article/2026/10/05/eudr-will-it-be-simplified-further/
17. Palm Oil Magazine — Malaysia Palm Oil Faces EUDR Compliance Pressure as Traceability Gains Importance, 17 September 2026 — https://www.palmoilmagazine.com/eudr/2026/09/17/malaysia-palm-oil-faces-eudr-compliance-pressure-as-traceability-gains-importance/
18. The Star (Zakiah Koya) — June target to seal free trade pact, 14 October 2026 — https://www.thestar.com.my/news/nation/2026/10/14/june-target-to-seal-free-trade-pact
19. Malay Mail — Switzerland moves towards referendum on Malaysia trade deal amid palm oil, labour concerns, 5 October 2026 — https://www.malaymail.com/news/money/2026/10/05/switzerland-moves-towards-referendum-on-malaysia-trade-deal-amid-palm-oil-labour-concerns/237818