Deadlines, transition and timing rules

16.1 Dates of application (Article 38)

For Article 38(3), what counts is whether the company was established as a micro or small enterprise by 31/12/2024, under the thresholds then in force (FAQ 3.10). The Accounting Directive defines a medium-sized enterprise as one that does not exceed two of three thresholds: a balance sheet total of 25 million euros, net turnover of 50 million euros and 250 employees (FAQ 3.10). Persons with no obligation to prepare a balance sheet who do not exceed 10 million euros of turnover or 50 employees on average may already be treated as small (FAQ 3.26).

16.2 The transition period

The transition period began on 29/06/2023 and ends on the day before application starts (FAQ 9.5). The rules (Guidance, section 3; FAQ 8.2 and 9.1 to 9.4):

• a product placed on the market during the transition creates no obligations for the operator;
• a product made entirely from inputs placed on the market during the transition and traded after the date of application creates no downstream obligations either — proof of the date the input was placed on the market is enough;
• parts made from inputs placed on the market after the date of application follow the normal rules;
• transition stock may be mixed with compliant post-transition product where there is proof that each lot is either from the transition or compliant; the DDS then describes only the new products.

Accepted proof of the date of placing on the market (FAQ 9.2): for imports, the customs declaration; for EU products, documents showing the date of production (where it coincides with placing on the market), contracts, orders, delivery documents, CMR notes, bills of lading, delivery notes, air waybills, invoices and other documents directly linked to the product. Transition products are not declared in the system.

16.3 Timing matrix — commodities other than EUTR wood

Source: Guidance, section 3.

16.4 Wood covered by the EUTR

Source: Guidance, section 3; Article 37.