EU Deforestation Rules: A Guide for Irish Furniture, Coffee and Chocolate Sellers
If you sell wooden furniture, coffee, chocolate or other products made from wood, cocoa, coffee, soy, palm oil, rubber or cattle, the EU Deforestation Regulation (EUDR) is about to reach your business. After two delays, the main rules start on 30 December 2026.
The good news for most Irish shops: retailers who buy from EU suppliers have much lighter duties than the importers and brands that first place products on the EU market. This guide explains where you sit in the chain, and what you need to keep on file.
Key takeaways
- EUDR applies from 30 December 2026 for large and medium businesses, and from 30 June 2027 for most micro and small businesses.
- It covers seven commodities: cattle, cocoa, coffee, oil palm, rubber, soya and wood, and many products made from them.
- Only the business that first places a product on the EU market (or exports it) files a due diligence statement.
- Shops buying from EU suppliers mainly need to keep supplier and customer records for five years. The first business after the importer also keeps the statement reference numbers.
- Printed products such as books and newspapers were taken out of scope in December 2025.
- Ireland’s enforcement law is still a draft. The Department of Agriculture, Food and the Marine is the proposed authority.
What is the EUDR?
Regulation (EU) 2023/1115 aims to make sure products sold in the EU don’t come from land deforested after 31 December 2020, and were produced legally. It was amended in December 2025 by Regulation (EU) 2025/2650, which delayed the start dates again and simplified the duties for businesses further down the supply chain.
Which products are covered?
| Commodity | Examples you might sell |
|---|---|
| Wood | Wooden furniture, shop fittings, chopping boards, crates, wooden toys, charcoal, some paper and packaging |
| Cocoa | Chocolate, cocoa powder, cocoa butter |
| Coffee | Roasted coffee beans and ground coffee (soluble coffee is being added from 30 December 2027) |
| Oil palm | Palm oil and some derivatives |
| Soya | Soya beans, flour and oil |
| Rubber | Natural rubber and some rubber goods (several rubber items are being removed from scope) |
| Cattle | Beef (leather and hides are being removed from scope) |
The exact list is set by customs codes in Annex I of the Regulation, and the Commission updated it in 2026 with Delegated Regulation (EU) 2026/2102. Used and second-hand products, samples and packing material used only to protect other goods are exempt. Check the customs code of each product line if you are unsure.
Operator, downstream operator or trader: where do you sit?
| Your role | Typical example | Main duties |
|---|---|---|
| Operator | You import coffee beans or oak furniture from outside the EU, or you make products from these commodities and place them on the EU market first | Full due diligence: collect geolocation and supplier information, assess and reduce risk, and submit a due diligence statement before the goods are sold |
| First downstream operator or trader | You buy from the EU importer or manufacturer and sell on to customers | Collect and keep the due diligence statement reference numbers. Keep supplier and customer details for 5 years |
| Later downstream operators and traders | You buy from an Irish or EU wholesaler who bought from the importer | Keep supplier and customer details for 5 years. Large businesses also register in the EU information system |
| Anyone in the chain | You learn a product may not comply | Inform the competent authority |
Key dates
| Date | Who |
|---|---|
| 30 Dec 2026 | Large and medium operators and traders, plus micro and small operators already covered by the old EU Timber Regulation |
| 30 Jun 2027 | Other micro and small operators |
| 30 Dec 2027 | Products newly added to the list, such as soluble coffee |
A simple checklist for Irish retailers
- List your in-scope product lines. Furniture, wooden goods, coffee, chocolate, and anything made with soya, palm oil or natural rubber.
- Mark where each one comes from. Imported directly from outside the EU? Then you are the operator for that line, and the full duties apply.
- Ask EU suppliers for their due diligence statement reference numbers, and keep them with your purchase records.
- Keep supplier and customer records for five years. For most shops that means your purchase invoices and, for business customers, your sales invoices.
- Don’t make claims you can’t prove. "Deforestation-free" on a shelf label is an environmental claim. Read our green claims guide first.
What about wooden displays and shop fittings?
Wooden furniture and shop fittings can fall within the wood product codes, so if you are buying displays from outside the EU, ask your supplier about the EUDR. If you buy from an EU business, keep the purchase records and any reference numbers they give you. If you’d like to talk about wooden displays for your coffee, chocolate or furniture range, get in touch.
More rules on the way? See our EU retail rules calendar for Ireland.
FAQ
Do I need to submit a due diligence statement as a shop?
Not if you buy from a supplier who already placed the product on the EU market. You do if you import in-scope products from outside the EU yourself.
Are books and magazines covered?
No. Printed products were removed from scope by the December 2025 amendment.
Is leather still covered?
Cattle hides, skins and leather are being removed from scope by Delegated Regulation (EU) 2026/2102. Beef remains in scope.
Who will enforce this in Ireland?
The draft Irish law (the General Scheme of the Deforestation and Forest Degradation Bill 2026) proposes the Minister for Agriculture, Food and the Marine as the competent authority, with Revenue handling customs checks. It is not yet law.
Sources
- European Commission: Regulation on deforestation-free products
- Council of the EU: targeted revision of the deforestation regulation (Dec 2025)
- European Commission: product scope update (July 2026)
- Stibbe: the amended EUDR, what has changed
- Mason Hayes & Curran: Ireland’s draft deforestation law
This guide is general information for Irish retailers, not legal advice. Rules change, so check the official sources above before you act.