3.1 Map of the chapters
| Chapter | Articles | Content |
|---|---|---|
| 1 — General provisions | 1 to 3 | Subject matter and scope, 40+ definitions, the prohibition |
| 2 — Obligations of operators, downstream operators and traders | 4 to 13 | Operators' obligations; the simplified regime for MSPOs; downstream obligations; authorised representatives; operators from third countries; due diligence; information requirements; risk assessment and mitigation; the due diligence system and reporting; simplified due diligence |
| 3 — Obligations of Member States and of competent authorities | 14 to 25 | Competent authorities; technical assistance; checks and annual plans; immediate measures; checks on operators and downstream; cost recovery; cooperation; reporting; interim and corrective measures; penalties |
| 4 — Products entering or leaving the market | 26 to 28 | Customs controls; cooperation between authorities; the electronic interface (Single Window) |
| 5 — Country benchmarking and cooperation with third countries | 29 and 30 | Risk classification; partnerships |
| 6 — Substantiated concerns | 31 and 32 | Third-party complaints; access to justice |
| 7 — Information systems | 33 | The information system |
| 8 — Review | 34 | Simplification and general reviews |
| 9 — Final provisions | 35 to 38 | Delegation; committee; repeal of the EUTR; entry into force and application |
| Annex I | — | List of relevant commodities and products by CN/HS code |
| Annex II | — | Content of the due diligence statement |
| Annex III | — | Content of the simplified statement |
3.2 Hierarchy of the sources
3.3 The principle of proportionality
The Guidance Document recalls that proportionality is a general principle of Union law and must guide the interpretation and enforcement of the Regulation (Guidance, Introduction; FAQ 10.5). In practice this means that authorities must take the circumstances of each case into account — but the principle does not authorise anyone to ignore express requirements such as geolocation or the cut-off date.
