What changed, Regulation (EU) 2023/1115

+ (15) ‘operator’ means any natural or legal person who, in the course of a commercial activity, places relevant products on the market or exports them, excluding downstream operators;
+ 
+ (15a) ‘micro or small primary operator’ means an operator who is a natural person or a micro-undertaking or small undertaking, within the meaning of Article 3(1) and Article 3(2), first subparagraph, respectively, of Directive 2013/34/EU of the European Parliament and of the Council (1), irrespectiv…
+ 
+ (15b) ‘downstream operator’ means any natural or legal person who, in the course of a commercial activity, places on the market or exports relevant products made using relevant products, all of which are covered by a due diligence statement or by a simplified declaration;
− (15) ‘operator’ means any natural or legal person who, in the course of a commercial activity, places relevant products on the market or exports them;
+ (17) ‘trader’ means any person in the supply chain other than the operator or downstream operator who, in the course of a commercial activity, makes relevant products available on the market;
− (17) ‘trader’ means any person in the supply chain other than the operator who, in the course of a commercial activity, makes relevant products available on the market;
+ (19) ‘in the course of a commercial activity’ means for the purpose of processing, for distribution to commercial or non-commercial consumers, or for use in the business of the operator, downstream operator or trader itself;
− (19) ‘in the course of a commercial activity’ means for the purpose of processing, for distribution to commercial or non-commercial consumers, or for use in the business of the operator or trader itself;
+ (22) ‘authorised representative’ means any natural or legal person established in the Union who, in accordance with Article 6, has received a written mandate from an operator to act on its behalf in relation to specified tasks with regard to the operator’s obligations under this Regulation;
− (22) ‘authorised representative’ means any natural or legal person established in the Union who, in accordance with Article 6, has received a written mandate from an operator or from a trader to act on its behalf in relation to specified tasks with regard to the operator’s or the trader’s obligation…
+ (30) ‘micro, small and medium-sized enterprises’ or ‘SMEs’ means micro, small and medium-sized undertakings, irrespective of their legal form, within the meaning of Article 3(1), Article 3(2), first subparagraph, and Article 3(3), respectively, of Directive 2013/34/EU;
− (30) ‘micro, small and medium-sized enterprises’ or ‘SMEs’ means micro, small and medium-sized undertakings as defined in Article 3 of Directive 2013/34/EU of the European Parliament and of the Council (1);
+ (c) they are covered by a due diligence statement or a simplified declaration, as required by the relevant provisions of this Regulation.
− (c) they are covered by a due diligence statement.
+ ## CHAPTER 2 — OBLIGATIONS OF OPERATORS, DOWNSTREAM OPERATORS AND TRADERS
− ## CHAPTER 2 — OBLIGATIONS OF OPERATORS AND TRADERS
+ **3.** By making the due diligence statement available to competent authorities or, in the case of micro or small primary operators, by submitting the simplified declaration referred to in Article 4a, the operator shall assume responsibility for the compliance of the relevant product with Article 3.…
− **3.** By making available the due diligence statement to competent authorities, the operator shall assume responsibility for the compliance of the relevant product with Article 3. Operators shall keep a record of the due diligence statements for five years from the date the statement is submitted t…
+ **5.** Operators that obtain or are made aware of relevant new information, including substantiated concerns, indicating that a relevant product that they have placed on the market is at risk of not complying with this Regulation shall immediately inform the competent authorities of the Member State…
− **5.** Operators that obtain or are made aware of relevant new information, including substantiated concerns, indicating that a relevant product that they have placed on the market is at risk of not complying with this Regulation shall immediately inform the competent authorities of the Member State…
+ 
+ **7.** Operators shall communicate to downstream operators and to traders further down the supply chain of the relevant products they placed on the market or exported the reference numbers of the due diligence statements or, if applicable, the declaration identifiers associated to those products.
+ 
+ ### Article 4a — Simplified regime for micro or small primary operators
+ 
+ **1.** The obligations laid down in Article 4(2), Article 4(3), second sentence, and Article 4(4), point (c), shall not apply to micro or small primary operators.
+ **2.** Micro or small primary operators shall submit a one-time simplified declaration in the information system referred to in Article 33 before placing relevant products on the market or exporting them. Those operators shall be assigned a declaration identifier after submitting their one-time simp…
− **7.** Operators shall communicate to operators and to traders further down the supply chain of the relevant products they placed on the market or exported all information necessary to demonstrate that due diligence was exercised and that no or only a negligible risk was found, including the referen…
+ **3.** Micro or small primary operators shall provide the information set out in Annex III when submitting the simplified declaration in the information system referred to in Article 33. Those operators may update the information contained in their simplified declaration following any major changes …
− **8.** By way of derogation from paragraph 1 of this Article, operators that are SMEs (‘SME operators’) shall not be required to exercise due diligence for relevant products contained in or made from relevant products that have already been subject to due diligence in accordance with paragraph 1 of …
+ **4.** Where all information listed in Annex III is available in a system or database that exists under Union or Member State law, other than the information system referred to in Article 33, micro or small primary operators shall not be required to submit a one-time simplified declaration in accord…
− **9.** Operators that are not SMEs (‘non-SME operators’) may refer to due diligence statements that have already been submitted in accordance with Article 33 only after having ascertained that the due diligence relating to the relevant products contained in or made from the relevant products was exe…
+ **5.** For micro or small primary operators, the geolocation referred to in Article 9(1), point (d), may be replaced by the postal address of all plots of land or the postal address of the establishment from which the relevant commodities that the relevant product contains, or has been made using, w…
− **10.** Any operator referring to a due diligence statement that has already been submitted in accordance with Article 33 shall retain responsibility for the compliance of the relevant products with Article 3, including that no or only a negligible risk was found, prior to placing such relevant prod…
+ ### Article 5 — Obligations of downstream operators and traders
− ### Article 5 — Obligations of traders
+ **1.** Downstream operators and traders shall place or make available on the market or export relevant products only if they are in possession of the information required under paragraph 3.
− **1.** Traders that are not SMEs (‘non-SME traders’) shall be considered as non-SME operators and shall be subject to obligations and provisions in Articles 3, 4 and 6, Articles 8 to 13, Article 16(8) to (11) and Article 18 with regard to the relevant commodities and relevant products that they make…
+ **2.** Downstream operators that are not SMEs (‘non-SME downstream operators’) and traders that are not SMEs (‘non-SME traders’) shall register in the information system referred to in Article 33 prior to placing or making available on the market or exporting relevant products.
+ 
+ **3.** Downstream operators and traders shall collect and keep the following information relating to the relevant products they intend to place or make available on the market or export:(a) the name, registered trade name or registered trade mark, the postal address, the email address and, if availa…
− **2.** Traders that are SMEs (‘SME traders’) shall make available relevant products on the market only if they are in possession of the information required under paragraph 3.
+ **4.** Downstream operators and traders shall keep the information referred to in paragraph 3 for at least five years from the date of the placing or making available on the market or export, and shall provide that information to the competent authorities upon request.
− **3.** SME traders shall collect and keep the following information relating to the relevant products they intend to make available on the market:(a) the name, registered trade name or registered trade mark, the postal address, the email address and, if available, a web address of the operators or t…
+ **5.** Downstream operators and traders that obtain or are made aware of relevant new information, including substantiated concerns, indicating that a relevant product that they have placed or made available on the market is at risk of not complying with this Regulation shall immediately inform the …
− **4.** SME traders shall keep the information referred to in paragraph 3 for at least five years from the date of the making available on the market and shall provide that information to the competent authorities upon request.
+ **6.** If non-SME downstream operators and non-SME traders obtain or are made aware of relevant information indicating that a relevant product is not in compliance with the requirements set out in this Regulation, prior to placing or making available on the market or exporting relevant products, the…
− **5.** SME traders that obtain or are made aware of relevant new information, including substantiated concerns, indicating that a relevant product that they have made available on the market is at risk of not complying with this Regulation shall immediately inform the competent authorities of the Me…
+ **7.** Downstream operators and traders shall offer all necessary assistance to the competent authorities to facilitate the carrying out of the checks under Article 19, including access to premises and the making available of documentation and records.
− **6.** Traders, whether or not they are SMEs, shall offer all necessary assistance to the competent authorities to facilitate the carrying out of the checks under Articles 18 and 19, including access to premises and the making available of documentation and records.
+ **1.** Operators may mandate an authorised representative to submit the due diligence statement pursuant to Article 4(2) or to submit a simplified declaration pursuant to Article 4a(2) on their behalf. In such cases, the operator shall retain responsibility for the compliance of the relevant product…
− **1.** Operators or traders may mandate an authorised representative to submit the due diligence statement pursuant to Article 4(2) on their behalf. In such cases, the operator or trader shall retain responsibility for the compliance of the relevant product with Article 3.
+ **2.** The authorised representative shall, upon request, provide a copy of the mandate in an official language of the Union to the competent authorities and a copy in an official language of the Member State in which the due diligence statement or the simplified declaration is handled or, where tha…
− **2.** The authorised representative shall, upon request, provide a copy of the mandate in an official language of the Union to the competent authorities and a copy in an official language of the Member State in which the due diligence statement is handled or, where that is not possible, in English.
+ **3.** An operator that is a natural person or a microenterprise may mandate the next downstream operator or trader further down the supply chain that is not a natural person or a microenterprise to act as an authorised representative. Such next downstream operator or trader further down the supply …
− **3.** An operator that is a natural person or a microenterprise may mandate the next operator or trader further down the supply chain that is not a natural person or a microenterprise to act as an authorised representative. Such next operator or trader further down the supply chain shall not place …
+ **1.** Prior to placing relevant products on the market or exporting them, operators shall exercise due diligence with regard to all relevant products.
− **1.** Prior to placing relevant products on the market or exporting them, operators shall exercise due diligence with regard to all relevant products supplied by each particular supplier.
+ **1.** Operators shall collect information, documents and data which demonstrate that the relevant products comply with Article 3. For this purpose, the operator shall collect, organise and keep for five years from the date of the placing on the market or of the export of the relevant products the f…
− **1.** Operators shall collect information, documents and data which demonstrate that the relevant products comply with Article 3. For this purpose, the operator shall collect, organise and keep for five years from the date of the placing on the market or of the export of the relevant products the f…
+ **2.** Operators shall review the due diligence system at least once a year. Where operators become aware of new developments which could influence the due diligence system, they shall update the due diligence system to take account of those developments. Operators shall keep a record of such update…
− **2.** Operators shall review the due diligence system at least once a year. Where operators become aware of new developments which could influence the due diligence system, they shall update the due diligence system to take account of those developments. Operators shall keep a record of such update…
+ **5.** The Commission may facilitate the harmonised implementation of this Regulation, by issuing relevant guidelines, by ensuring continued exchange with experts, stakeholders and all relevant operators, including micro or small primary operators, downstream operators and traders, by developing bes…
− **5.** The Commission may facilitate the harmonised implementation of this Regulation, by issuing relevant guidelines and by promoting adequate exchange of information, coordination and cooperation between competent authorities, between competent authorities and customs authorities, and between comp…
+ **1.** The competent authorities shall carry out checks within their territory to establish whether operators, downstream operators and traders established in the Union comply with this Regulation. The competent authorities shall carry out checks within their territory to establish whether the relev…
− **1.** The competent authorities shall carry out checks within their territory to establish whether operators and traders established in the Union comply with this Regulation. The competent authorities shall carry out checks within their territory to establish whether the relevant products that the …
+ **3.** The competent authorities shall use a risk-based approach to identify the checks to be carried out. Risk criteria shall be identified based on an analysis of risks of non-compliance with this Regulation, taking into account in particular the relevant commodities, the complexity and the length…
− **3.** The competent authorities shall use a risk-based approach to identify the checks to be carried out. Risk criteria shall be identified based on an analysis of risks of non-compliance with this Regulation, taking into account in particular the relevant commodities, the complexity and the length…
+ **5.** For the purposes of carrying out the checks referred to in paragraph 1, the competent authorities shall establish annual plans containing at least the following:(a) national risk criteria, established in accordance with paragraph 3, for the purpose of determining the checks that are necessary…
− **5.** For the purposes of carrying out the checks referred to in paragraph 1, the competent authorities shall establish annual plans containing at least the following:(a) national risk criteria, established in accordance with paragraph 3, for the purpose of determining the checks that are necessary…
+ **8.** Each Member State shall ensure that the annual checks carried out by its competent authorities pursuant to paragraph 1 of this Article cover at least 3 % of the operators, non-SME downstream operators and non-SME traders placing or making available on the market or exporting relevant products…
− **8.** Each Member State shall ensure that the annual checks carried out by its competent authorities pursuant to paragraph 1 of this Article cover at least 3 % of the operators placing or making available on the market or exporting relevant products that contain or have been made using relevant com…
+ **9.** Each Member State shall ensure that the annual checks carried out by its competent authorities pursuant to paragraph 1 of this Article cover at least 9 % of the operators, non-SME downstream operators and non-SME traders placing or making available on the market or exporting relevant products…
− **9.** Each Member State shall ensure that the annual checks carried out by its competent authorities pursuant to paragraph 1 of this Article cover at least 9 % of the operators placing or making available on the market or exporting relevant products that contain or have been made using relevant com…
+ **10.** Each Member State shall ensure that the annual checks carried out by its competent authorities pursuant to paragraph 1 of this Article cover at least 1 % of the operators, non-SME downstream operators and non-SME traders placing or making available on the market or exporting relevant product…
− **10.** Each Member State shall ensure that the annual checks carried out by its competent authorities pursuant to paragraph 1 of this Article cover at least 1 % of the operators placing or making available on the market or exporting relevant products that contain or have been made using relevant co…
+ **11.** The quantified objectives of checks to be carried out by competent authorities shall be met separately for each of the relevant commodities. The quantified objectives shall be calculated by reference to the total number of operators, non-SME downstream operators and non-SME traders who place…
− **11.** The quantified objectives of checks to be carried out by competent authorities shall be met separately for each of the relevant commodities. The quantified objectives shall be calculated by reference to the total number of operators who placed or made available on the market or exported rele…
+ **13.** Checks shall be carried out without prior warning of the operator, downstream operator or trader, except where prior notification of the operator, downstream operator or trader is necessary in order to ensure the effectiveness of the checks.
− **13.** Checks shall be carried out without prior warning of the operator or trader, except where prior notification of the operator or trader is necessary in order to ensure the effectiveness of the checks.
+ ### Article 18 — Checks on operators
− ### Article 18 — Checks on operators and non-SME traders
+ **1.** The checks on operators shall include:(a) examination of their due diligence system, including risk assessment and risk mitigation procedures, and of documentation and records that demonstrate the proper functioning of the due diligence system;(b) examination of documentation and records that…
− **1.** The checks on operators and non-SME traders shall include:(a) examination of their due diligence system, including risk assessment and risk mitigation procedures, and of documentation and records that demonstrate the proper functioning of the due diligence system;(b) examination of documentat…
+ **2.** The checks on operators may also include, where appropriate, in particular where the examinations referred to in paragraph 1 have raised questions:(a) on-the-ground examination of relevant commodities or of the relevant products with a view to ascertaining their correspondence with the docume…
− **2.** The checks on operators and non-SME traders may also include, where appropriate, in particular where the examinations referred to in paragraph 1 have raised questions:(a) on-the-ground examination of relevant commodities or of the relevant products with a view to ascertaining their correspond…
+ ### Article 19 — Checks on downstream operators and traders
− ### Article 19 — Checks on SME traders
+ **1.** The checks on downstream operators and traders shall include the examination of documentation and records that demonstrate compliance with Article 5(1), (2), (3) and (4).
− **1.** The checks on SME traders shall include the examination of documentation and records that demonstrate compliance with Article 5(2), (3) and (4).
+ **2.** The checks on downstream operators and traders may also include, where appropriate, in particular where the examinations referred to in paragraph 1 have raised questions, spot checks, including field audits.
− **2.** The checks on SME traders may also include, where appropriate, in particular where the examinations referred to in paragraph 1 have raised questions, spot checks, including field audits.
+ **1.** Member States may authorise their competent authorities to reclaim from the operators, downstream operators or traders the totality of the costs of their activities with respect to instances of non-compliance.
− **1.** Member States may authorise their competent authorities to reclaim from the operators or traders the totality of the costs of their activities with respect to instances of non-compliance.
+ **2.** Competent authorities shall establish administrative arrangements with the Commission concerning the transmission of information on investigations and the conduct of investigations. Competent authorities shall also communicate to the Commission any significant documented technical errors or s…
− **2.** Competent authorities shall establish administrative arrangements with the Commission concerning the transmission of information on investigations and the conduct of investigations.
+ **3.** Competent authorities shall exchange information necessary for the enforcement of this Regulation, including through the information system referred to in Article 33. That shall include giving access to and exchanging information on operators, downstream operators and traders, including due d…
− **3.** Competent authorities shall exchange information necessary for the enforcement of this Regulation, including through the information system referred to in Article 33. That shall include giving access to and exchanging information on operators and traders, including due diligence statements, a…
+ **1.** By 30 April of each year, Member States shall make available to the public and to the Commission information on the application of this Regulation during the previous calendar year. That information shall include:(a) the plans of checks and the risk criteria on which those plans were based;▼M…
− **1.** By 30 April of each year, Member States shall make available to the public and to the Commission information on the application of this Regulation during the previous calendar year. That information shall include:(a) the plans of checks and the risk criteria on which those plans were based;(b…
+ **1.** Without prejudice to Article 25, where competent authorities establish that an operator, downstream operator or trader has not complied with this Regulation or that a relevant product placed or made available on the market or exported is non-compliant, they shall without delay require the ope…
− **1.** Without prejudice to Article 25, where competent authorities establish that an operator or trader has not complied with this Regulation or that a relevant product placed or made available on the market or exported is non-compliant, they shall without delay require the operator or trader to ta…
+ **2.** For the purposes of paragraph 1, the corrective action required to be taken by the operator, downstream operator or trader shall include at least one of the following, as applicable:(a) rectifying any formal non-compliance, in particular with the requirements of Chapter 2;(b) preventing the r…
− **2.** For the purposes of paragraph 1, the corrective action required to be taken by the operator or trader shall include at least one of the following, as applicable:(a) rectifying any formal non-compliance, in particular with the requirements of Chapter 2;(b) preventing the relevant product from …
+ **3.** Irrespective of the corrective action taken under paragraph 2, the operator, downstream operator or trader shall address any shortcomings in the due diligence system with a view to preventing the risk of further non-compliance with this Regulation.
− **3.** Irrespective of the corrective action taken under paragraph 2, the operator or trader shall address any shortcomings in the due diligence system with a view to preventing the risk of further non-compliance with this Regulation.
+ **4.** If the operator, downstream operator or trader fails to take corrective action as referred to in paragraph 2 within the period of time specified by the competent authority under paragraph 1, or where non-compliance as referred to in paragraph 1 persists, after that period of time competent au…
− **4.** If the operator or trader fails to take corrective action as referred to in paragraph 2 within the period of time specified by the competent authority under paragraph 1, or where non-compliance as referred to in paragraph 1 persists, after that period of time competent authorities shall secur…
+ **1.** Without prejudice to the obligations of Member States under Directive 2008/99/EC of the European Parliament and of the Council (5), Member States shall lay down rules on penalties applicable to infringements of this Regulation by operators, downstream operators and traders and shall take all …
− **1.** Without prejudice to the obligations of Member States under Directive 2008/99/EC of the European Parliament and of the Council (5), Member States shall lay down rules on penalties applicable to infringements of this Regulation by operators and traders and shall take all measures necessary to …
+ **2.** The penalties provided for in paragraph 1 shall be effective, proportionate and dissuasive. Those penalties shall include:▼M2(a) fines proportionate to the environmental damage and the value of the relevant commodities or relevant products concerned, calculating the level of such fines in suc…
− **2.** The penalties provided for in paragraph 1 shall be effective, proportionate and dissuasive. Those penalties shall include:(a) fines proportionate to the environmental damage and the value of the relevant commodities or relevant products concerned, calculating the level of such fines in such w…
+ **4.** The reference number of the due diligence statement or the declaration identifier for micro or small primary operators shall be made available to customs authorities before the release for free circulation or export of a relevant product entering or leaving the market. For that purpose, excep…
− **4.** The reference number of the due diligence statement shall be made available to customs authorities before the release for free circulation or export of a relevant product entering or leaving the market. For that purpose, except where the due diligence statement is made available through the e…
+ **7.** Where the status referred to in paragraph 6 of this Article indicates that the relevant product entering or leaving the market has been identified, pursuant to Article 17(2), as requiring to be checked before it is placed on the market or exported, customs authorities shall suspend the releas…
− **7.** Where the status referred to in paragraph 6 of this Article indicates that the relevant product entering or leaving the market has been identified, pursuant to Article 17(2), as requiring to be checked before it is placed or made available on the market or exported, customs authorities shall …
+ **3.** The customs authorities may communicate, in accordance with Article 12(1) of Regulation (EU) No 952/2013, confidential information acquired by the customs authorities in the course of performing their duties, or provided to the customs authorities on a confidential basis, to the competent aut…
− **3.** The customs authorities may communicate, in accordance with Article 12(1) of Regulation (EU) No 952/2013, confidential information acquired by the customs authorities in the course of performing their duties, or provided to the customs authorities on a confidential basis, to the competent aut…
+ **1.** The Commission shall develop an electronic interface based on the European Union Single Window Environment for Customs, established by Regulation (EU) 2022/2399 of the European Parliament and of the Council (7), to enable the transmission of data, in particular the notifications and requests …
− **1.** The Commission shall develop an electronic interface based on the European Union Single Window Environment for Customs, established by Regulation (EU) 2022/2399 of the European Parliament and of the Council (7), to enable the transmission of data, in particular the notifications and requests …
+ **2.** The Commission shall develop an electronic interface in accordance with Article 12 of Regulation (EU) 2022/2399 to enable:▼M2(a) operators to comply with the obligation to submit the due diligence statement of a relevant commodity or relevant product pursuant to Article 4 of this Regulation, …
− **2.** The Commission shall develop an electronic interface in accordance with Article 12 of Regulation (EU) 2022/2399 to enable:(a) operators and traders to comply with the obligation to submit the due diligence statement of a relevant commodity or relevant product pursuant to Article 4 of this Reg…
+ **1.** Natural or legal persons may submit substantiated concerns to competent authorities when they consider that one or more operators, downstream operators or traders are not complying with this Regulation.
− **1.** Natural or legal persons may submit substantiated concerns to competent authorities when they consider that one or more operators or traders are not complying with this Regulation.
+ **2.** Competent authorities shall, without undue delay, diligently and impartially assess the substantiated concerns, including whether the claims are well-founded, and take the necessary steps, including carrying out checks and conducting hearings of operators, downstream operators and traders, wi…
− **2.** Competent authorities shall, without undue delay, diligently and impartially assess the substantiated concerns, including whether the claims are well-founded, and take the necessary steps, including carrying out checks and conducting hearings of operators and traders, with a view to detecting…
+ **4.** Without prejudice to the obligations pursuant to Directive (EU) 2019/1937 of the European Parliament and of the Council (8), Member States shall provide for measures to protect the identity of the natural or legal persons who submit substantiated concerns or who conduct investigations with th…
− **4.** Without prejudice to the obligations pursuant to Directive (EU) 2019/1937 of the European Parliament and of the Council (8), Member States shall provide for measures to protect the identity of the natural or legal persons who submit substantiated concerns or who conduct investigations with th…
+ 
+ **2.** Without prejudice to the fulfilment of obligations established in Chapters 2 and 3, the information system shall provide at least the following functionalities:(a) registration of operators and traders and their authorised representatives in the Union; for operators placing relevant products …
+ **3.** The Commission shall, by means of implementing acts, establish rules for the functioning of the information system under this Article, including:(a) rules for the protection of personal data and the exchange of data with other IT systems;(b) contingency arrangements in the event of the unavai…
− **2.** Without prejudice to the fulfilment of obligations established in Chapters 2 and 3, the information system shall provide at least the following functionalities:(a) registration of operators and traders and their authorised representatives in the Union; for operators placing relevant products …
+ Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 36(2).
− **3.** The Commission shall, by means of implementing acts, establish rules for the functioning of the information system under this Article, including rules for the protection of personal data and exchange of data with other IT systems. Those implementing acts shall be adopted in accordance with th…
+ **4.** The Commission shall provide access to that information system to customs authorities, competent authorities, operators, downstream operators and traders and, if applicable, their authorised representatives, in accordance with their respective obligations under this Regulation.
− **4.** The Commission shall provide access to that information system to customs authorities, competent authorities, operators and traders and, if applicable, their authorised representatives, in accordance with their respective obligations under this Regulation.
+ **1.** The Commission may adopt delegated acts in accordance with Article 35 to amend Annex I with regard to the relevant CN codes of relevant products that contain, have been fed or have been made using relevant commodities.
− **1.** No later than 30 June 2024, the Commission shall present an impact assessment accompanied, if appropriate, by a legislative proposal to extend the scope of this Regulation to include other wooded land. The assessment shall include, *inter alia*, the cut-off date referred to in Article 2, with…
+ **1a.** By 30 April 2026, the Commission shall carry out a simplification review of this Regulation and on this basis present a report to the European Parliament and to the Council accompanied, where appropriate, by a legislative proposal.
− **2.** No later than 30 June 2025, the Commission shall present an impact assessment accompanied, if appropriate, by a legislative proposal to extend the scope of this Regulation to other natural ecosystems, including other land with high carbon stocks and with a high biodiversity value such as gras…
+ **2.** By 30 June 2030 and at least every five years thereafter, the Commission shall carry out a general review of this Regulation and shall present a report to the European Parliament and the Council accompanied, if appropriate, by a legislative proposal. The first of the reports shall include in …
− **3.** The impact assessment referred to in paragraph 2 shall also include an assessment of whether it is appropriate to amend or extend the list of relevant products in Annex I in order to ensure that the most relevant products that contain, have been fed with, or have been made using, relevant com…
− 
− **4.** The impact assessment referred to in paragraph 2 shall also evaluate the role of financial institutions in preventing financial flows that contribute directly or indirectly to deforestation and forest degradation and assess the need to provide for any specific obligations for financial instit…
− 
− **5.** The Commission may adopt delegated acts in accordance with Article 35 to amend Annex I with regard to the relevant CN codes of relevant products that contain, have been fed with or have been made using relevant commodities.
− 
− **6.** By 30 June 2028 and at least every five years thereafter, the Commission shall carry out a general review of this Regulation, and shall present a report to the European Parliament and the Council accompanied, if appropriate, by a legislative proposal. The first of the reports shall include in…
+ **2.** The power to adopt delegated acts referred to in Article 34(1) shall be conferred on the Commission for a period of five years from 29 June 2023. The Commission shall draw up a report in respect of the delegation of power at the latest six months before the end of the five-year period. The de…
− **2.** The power to adopt delegated acts referred to in Article 34(5) shall be conferred on the Commission for a period of five years from 29 June 2023. The Commission shall draw up a report in respect of the delegation of power at the latest six months before the end of the five-year period. The de…
+ **3.** The delegation of power referred to in Article 34(1) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision…
− **3.** The delegation of power referred to in Article 34(5) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision…
+ **6.** A delegated act adopted pursuant to Article 34(1) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of…
− **6.** A delegated act adopted pursuant to Article 34(5) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of…
+ **1.** Regulation (EU) No 995/2010 is repealed with effect from 30 December 2026.
− **1.** Regulation (EU) No 995/2010 is repealed with effect from 30 December 2025.
+ **2.** However, Regulation (EU) No 995/2010 shall continue to apply until 31 December 2029 to timber and timber products as defined in Article 2, point (a), of Regulation (EU) No 995/2010 that were produced before 29 June 2023 and placed on the market from 30 December 2026.
− **2.** However, Regulation (EU) No 995/2010 shall continue to apply until 31 December 2028 to timber and timber products as defined in Article 2, point (a), of Regulation (EU) No 995/2010 that were produced before 29 June 2023 and placed on the market from 30 December 2025.
+ **3.** By way of derogation from Article 1(2) of this Regulation, the timber and timber products as defined in Article 2, point (a), of Regulation (EU) No 995/2010 that were produced before 29 June 2023 and placed on the market from 31 December 2029 shall comply with Article 3 of this Regulation.
− **3.** By way of derogation from Article 1(2) of this Regulation, the timber and timber products as defined in Article 2, point (a), of Regulation (EU) No 995/2010 that were produced before 29 June 2023 and placed on the market from 31 December 2028 shall comply with Article 3 of this Regulation.
+ **2.** Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24 and Articles 26, 31 and 32 shall apply from 30 December 2026.
− **2.** Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24 and Articles 26, 31 and 32 shall apply from 30 December 2025.
+ **3.** Except as regards the products covered by the Annex to Regulation (EU) No 995/2010, for operators, whether natural persons or micro- or small undertakings within the meaning of Article 3(1) or Article 3(2), first subparagraph, respectively, of Directive 2013/34/EU, irrespective of their legal…
− **3.** Except as regards the products covered in the Annex to Regulation (EU) No 995/2010, for operators that by 31 December 2020 were established as micro-undertakings or small undertakings pursuant to Article 3(1) or (2) of Directive 2013/34/EU, respectively, the Articles referred to in paragraph …