Northern Ireland EUDR rules: new information required for affected parcels from December 2026
Businesses sending affected forest-risk products from Great Britain to Northern Ireland may need due-diligence information and a statement reference number. The start dates depend on the operator and product.
- Who this affects
- Businesses sending in-scope cattle, cocoa, coffee, palm-oil, rubber, soya or wood products from Great Britain to Northern Ireland.
- Seller action
- Check before sending affected goods
Check whether each product is in scope, identify your EUDR role and prepare the required due-diligence information before the date applying to your business.
- Effective dates / current position
- Large/medium operators and specified small timber operators: — Upcoming—not yet in forceOther relevant micro/small operators: — Upcoming—not yet in forceTiming follows the confirmed published schedule; it is not a fresh legal review. Date-only changes use the calendar day in Europe/London.
- Last reviewed
- 7 Sept 2026 — an editorial source check, separate from automatic timing.
- Official source
- Open the primary source ↗
What is changing?
The EU Deforestation Regulation, usually called EUDR, will apply in Northern Ireland to specified commodities and products placed on the Northern Ireland market or exported from it. It does not apply in Great Britain.
The rules cover products listed in the regulation that are linked to cattle, cocoa, coffee, palm oil, rubber, soya and wood. The list includes some derived products, such as certain chocolate and wooden products, but a broad product description alone does not establish whether an item is in scope. Businesses must check the product against the regulation’s detailed commodity-code list.
The dates are phased
- Large and medium operators: the rules apply from 30 December 2026.
- Micro and small operators dealing in wood products already regulated under the EU Timber Regulation: the rules apply from 30 December 2026.
- Micro and small operators dealing in other relevant products: the rules apply from 30 June 2027.
This is why 30 December 2026 should not be presented as one blanket start date for every business and every product.
What changes for parcels from Great Britain?
Business-to-consumer parcels
An eligible in-scope product can continue to move from Great Britain to a Northern Ireland consumer through an authorised carrier using the UK Carrier Scheme. The seller must provide the due diligence statement reference number to the carrier. The carrier records it in the Supporting Document Reference Number field of the relevant business-to-consumer data set.
If the product is not eligible for the UK Carrier Scheme, the reference number must instead be supplied through the relevant customs process or to the express operator completing that process.
Business-to-business parcels
A commercial customer in Northern Ireland will usually need information from the Great Britain supplier to meet its EUDR responsibilities. This can include traceability information such as where the relevant commodity was produced.
For in-scope business movements, a due diligence statement reference number or declaration identifier will need to appear on the Internal Market Movement Information or customs declaration.
What should businesses do now?
- Check products individually. Compare the commodity code with the official EUDR product list rather than relying only on words such as chocolate, furniture or rubber.
- Identify your role and start date. Responsibilities vary for operators, micro or small primary operators, downstream operators and traders.
- Gather traceability information. Relevant information can include the product, quantity, country of production and the location where the commodity was produced.
- Prepare the due-diligence process. An operator may need a due diligence system, risk assessment and statement before placing goods on the Northern Ireland market.
- Speak to the carrier. Confirm how and when it will collect the due diligence statement reference number for consumer parcels.
- Test the data flow. Make sure the reference number and supporting information can move from the product record through the order and carrier systems.
Great Britain: proposed, not yet in force
The UK Government intends to introduce a separate deforestation regime for Great Britain and plans to consult on it. It aims for parts of the scope and information requirements to align with EUDR, with legislation expected during 2027. These Great Britain measures remain proposed and should not be described as current law.
Official sources
- GOV.UK: moving, exporting or placing deforestation-free products on the market in Northern Ireland ↗
- GOV.UK: the UK’s approach to deforestation regulations, updated 2 September 2026 ↗
Why this topic matters
This starter page reserves a clear place in the content model for a future verified briefing. It intentionally avoids presenting detailed customs facts without a confirmed official source.
Before acting
Confirm scope, definitions, effective dates and any exceptions in current official guidance. Record the date checked and update the “Last reviewed” field when the position is revisited.