On 4 May 2026, the European Commission published what is expected to be the final simplification package for the EU Deforestation Regulation (EUDR), before it starts to apply on 30 December 2026 for most companies. The EUDR requires that seven key commodities (cattle, wood, cocoa, soy, palm oil, coffee, and rubber) and their derived products are deforestation-free, legally produced, and covered by a due diligence statement before being placed on the EU market or exported. Amongst other things, the Commission proposes to amend the product scope of the EUDR and provides further guidance on topics such as obligations of downstream operators and a simplified regime for micro and small primary operators (i.e., small-scale farmers, growers, or harvesters in low-risk countries who directly place their own produce on the EU market). Importantly, the package includes detailed clarifications on how the EUDR applies to online sales and online marketplaces, a topic of growing practical importance for platform operators. We summarise the key takeaways below.

Key features of the EUDR simplification package

The package includes the following key elements:

• Clarifications on downstream obligations, e-commerce platforms, geolocation alternatives, and size thresholds and procedures for micro and small primary operators. 
• Proposals on horizontal exemptions (e.g., samples, packaging used solely to carry/protect goods, used/second-hand goods, and waste streams), targeted removals (e.g., leather/cattle skins and hides, and retreaded tyres), targeted additions (e.g., soluble coffee, certain palm oil derivatives, including soap, and frozen cattle tongues), and “ex” prefixes to ensure only products made from relevant commodities are in scope. Stakeholders may provide feedback on the draft Commission proposal on product scope until 1 June 2026.
• The EUDR Information System is slated for a staged relaunch from June 2026, with new features to register revised roles, enable one-off simplified declarations for micro and small primary operators, expand the application programming interface (API), and add voluntary grouping, while also integrating data flows from national databases to ease burdens downstream. 
• Two trade facilitation repositories will be launched before the end of 2026 and are designed to reduce the burden on operators by providing a single reference point for the legal requirements of producing countries and the scope of recognised certification schemes, thereby streamlining the legality assessments carried out as part of the due diligence process.

Why should e-commerce businesses care about the EUDR?

The EUDR applies to any business that places relevant commodities or derived products on the EU market, regardless of how the sale is made. If you sell in-scope goods to customers in the EU, whether through your own website, a third-party platform, or a physical store, you are potentially within scope. In practice, this means that the operator that first places them on the EU market must be able to trace them back to the plot of land where they were produced, confirm they are deforestation-free and legally produced, and submit a due diligence statement (DDS) through the EU’s dedicated information system. Operators typically rely on information, documents, and data collected from their suppliers along the supply chain to satisfy these requirements. Large and medium-sized companies must comply by 30 December 2026; micro and small enterprises have until 30 June 2027 (except those in the timber sector, which face the earlier deadline). Downstream actors – including many online retailers – may discharge their obligations by collecting and retaining the DDS reference number obtained from their upstream supplier.

1. Online and distance sales are in scope

The Commission has confirmed that the EUDR applies to all relevant products supplied “in the course of a commercial activity”, which includes online and distance sales – whether on a business-to-business (B2B) or business-to-consumer (B2C) basis. The same logic applies at the border: the EUDR captures all releases for free circulation of relevant products entering the EU market, with a single exception for products that are not supplied commercially and are solely intended for private use or consumption within the customs territory of the Union (i.e., consumer-to-consumer transactions).

2. Online marketplaces: not captured by default, but fulfilment activities may change the picture  

The Commission has now clarified how the EUDR applies to companies supplying relevant products to EU customers via online sales and, importantly, where online marketplaces stand.

Online distributors and retailers that supply relevant products to EU clients (whether businesses or consumers) may be classified as operators, downstream operators, or traders under the EUDR, depending on their specific role in the supply chain.

Online marketplaces that allow consumers to conclude distance contracts are not, by default, subject to obligations under the EUDR. Where a marketplace provider merely facilitates a sales agreement between two other parties without intervening in the actual supply of the product, it is treated as an intermediary service provider with no EUDR obligations.

The picture changes, however, where a provider performs multiple functions, for example, selling relevant products in its own right or offering delivery-related services alongside hosting third-party sellers. In those circumstances, the determination of whether the provider qualifies as an operator, downstream operator, or trader (or remains a mere intermediary) must be made on a case-by-case basis, turning on the provider’s concrete role in the supply chain for each individual transaction.

The Commission clarifies that fulfilment service providers are typically regarded as actually “supplying” a product to the customer. In practice, this means that platforms operating “marketplace plus fulfilment” models (handling storage, packaging, and delivery logistics on behalf of third-party sellers) may well cross the line from intermediary to operator or trader under the EUDR. Businesses with this operating model should carefully assess their exposure.

Depending on the circumstances, the responsible party may be any one of the following: the person offering the product for sale (e.g., the manufacturer, distributor, or retailer); the online marketplace itself, in respect of services that extend beyond pure intermediation; or a separate fulfilment service provider, where one is present in the supply chain.

3. EU consumers are never operators, even if named as “importer”

The Commission has clarified that an EU consumer (a natural person acting for purposes outside their trade, business, craft, or profession) is never an operator under the EUDR when purchasing a relevant product from an online seller supplying products in the EU. This holds true even where the consumer is named as the “importer” on the customs declaration.

The operator, regardless of whether it is established in the EU, will instead be the person commercially supplying the product, either as manufacturer, seller, online retailer, or fulfilment service provider actually delivering the goods to the EU consumer.

4. Key action points for e-commerce businesses

The new guidance has immediate practical relevance for online marketplaces and digital retailers operating in or supplying into the EU. Businesses should consider the following:

• Assess your role in the supply chain. Classification under the EUDR is not static; it must be determined on a transaction-by-transaction basis. Whether a business acts as an operator, downstream operator, trader, or mere intermediary depends on the concrete functions it performs in relation to each individual sale.
• Understand the fulfilment trigger. Providing fulfilment services (including storage, packaging, and dispatch) may cause a platform to be treated as actually “supplying” the product, bringing EUDR obligations with it. Businesses operating marketplace-plus-fulfilment models should treat this as a priority compliance risk.
• Non-EU sellers are not exempt. Companies established outside the EU that import relevant products in execution of online sales contracts, in the course of a commercial activity, are treated as operators under the EUDR regardless of where they are based. Moreover, under Article 7 of the EUDR, the first person established within the EU who makes such products available on the market is also deemed an operator, even if the initial placing was performed by a non-EU entity. This dual-operator mechanism will be highly relevant for EU-based platform operators facilitating cross-border sales by non-EU sellers.
• Comply by the applicable deadline. Large and medium-sized companies must be fully compliant by 30 December 2026. Micro and small enterprises have until 30 June 2027, except those in the timber sector, which face the earlier deadline.
• No further delays are expected. The Commission has confirmed it will not reopen the EUDR legal text. Application dates remain firm, and businesses should use the remaining implementation period to put their compliance systems in place.

Our Trade & Customs team, with a particular focus in digital trade and e-commerce regulation, is happy to assist you in assessing your exposure under the EUDR and developing a compliance strategy tailored to your platform’s operating model. Please do not hesitate to reach out.