22.1 The Corporate Sustainability Due Diligence Directive (CSDDD)
Directive (EU) 2024/1760, as amended by Directive (EU) 2026/470 (the Omnibus simplification package), establishes a horizontal sustainability due diligence duty for very large companies inside and outside the EU, applying from 26/07/2029; general guidelines are to be published by 26/07/2027 (Guidance, section 4.f; FAQ 5.1.1).
- Different scopes: the EUDR applies to whoever places products on the market or exports them, whatever their size; the CSDDD applies to large companies above turnover and employee thresholds.
- Lex specialis: in the event of conflict, the specific EUDR rules prevail over the general CSDDD rules on the point in conflict, where they are broader or more specific for the same objectives (Article 1(3) of the CSDDD).
- Building on it: the EUDR's three-step system can support CSDDD compliance, which additionally requires meaningful stakeholder engagement, a notification mechanism and a complaints procedure (FAQ 5.1.1).
22.2 The Forced Labour Regulation
Regulation (EU) 2024/3015 prohibits placing on the market, making available or exporting products made with forced labour. It applies to all economic operators from 14/12/2027 and imposes no due diligence duty of its own, but due diligence processes such as those of the EUDR help identify and prevent the risk. The Commission will issue specific guidelines (Guidance, section 4.f; FAQ 5.1.1).
22.3 Sustainability reporting (CSRD)
Companies already reporting the Article 12(3) elements under other EU rules, such as the CSDDD or the Corporate Sustainability Reporting Directive, may discharge the EUDR reporting obligation that way, without repetition (Article 12(3); FAQ 5.14 and 9.9).
22.4 The Renewable Energy Directive (RED)
The requirements are complementary and compatible: products covered by both rules must comply with the EUDR to reach the market, and may count as renewable energy if they comply with the RED. Low indirect land-use change (ILUC) risk certification may supply part of the Article 9 information (FAQ 9.12).
22.5 The Timber Regulation and FLEGT
The EUTR is repealed from 30/12/2026, with transitional rules until 31/12/2029 (Chapter 16). Timber covered by a valid FLEGT licence is considered to comply with the legality requirement (Article 10(3)).
22.6 The European Economic Area and Switzerland
Norway, Iceland and Liechtenstein (EEA/EFTA) and Switzerland are third countries for EUDR purposes as long as the Regulation has not been incorporated into the EEA Agreement, a process that usually takes years. Switzerland, being outside the EEA, is treated like any other third country (FAQ 9.13).
22.7 The Mercosur–European Union Agreement
The agreement was signed on 17/01/2026 and its trade part has applied provisionally since 01/05/2026, while the political and cooperation part awaits ratification and the European Parliament has asked the Court of Justice for an opinion. The agreement does not change the EUDR: the tariff reduction waives none of its requirements for the Brazilian products covered.