Changes from adopted text to adopted text

RemovedAmendments 41 and 68

RemovedRecital 8 a (new)

RemovedAmendment: (8a) Furthermore, as part of the simplification efforts, the administrative burden resulting from the obligations for micro and small primary operators to submit a one-time simplified declaration under Article 4a and to collect information under Article 9(1) should be reduced by allowing them to replace the geolocation of plots of land by the postal address of the plots of land or of the establishment from where the relevant commodities that the relevant product contains, or has been made using, were produced, provided that the postal address clearly corresponds to the geographic location of the plots or establishment concerned. This gives micro and small primary operators the free choice of providing either the geolocation of the plots of land or the postal address of the plots of land or of respective establishment.

RemovedRecital 11: (11) To provide legal clarity that all micro, small and medium-sized undertakings, irrespective of their legal form, can benefit from the simplified provisions for micro small and medium-sized enterprises in Regulation (EU) 2023/1115, the definition of micro, small and medium-sized enterprises should be amended to clarify that the legal form should not be relevant for whether a natural or legal person meets the definition. The same should be clarified for micro and small primary operators. Moreover, the definition of micro and small primary operators should include operators who exceed the limits of at least two of the three criteria set out in Article 3(1) and (2), first subparagraph, of Directive 2013/34/EU but who can demonstrate that the parts of their balance sheet total, net turnover and average number of employees during the financial year which relate to their activities covered by this Regulation do not exceed the limits of at least two of three of those criteria.

RemovedRecital 12 a (new): (12a) Ahead of the general review of Regulation (EU) 2023/1115 to be carried out by 30 June 2030, in the interest of simplification for operators and traders, the Commission should carry out a simplification review of Regulation (EU) 2023/1115 and should present a report by 30 April 2026. The report should evaluate the administrative burden and impact of this Regulation, in particular for micro and small operators. Furthermore, in the report, the Commission should indicate possible ways to address the identified issues, including through technical guidelines, improvements to the IT-system, delegated or implementing acts in accordance with the delegated powers provided for in the Regulation and, where appropriate, accompany the report with a legislative proposal.

RemovedRecital 12 b (new): (12b) The date of application of the provisions of Regulation (EU) 2023/1115 that lay down obligations on operators, traders and competent authorities, listed in Article 38(2) of that Regulation, should be postponed by 12 months. This is necessary in order to allow third countries, Member States, operators and traders to be fully prepared, including, to allow those operators and traders to establish the necessary due diligence systems covering all relevant commodities and products, so as to be in a position to fully comply with their obligations.

AddedP10_TC1-COD(2025)0329

RemovedRecital 13: deleted

AddedPosition of the European Parliament adopted at first reading on 17 December 2025 with a view to the adoption of Regulation (EU) 2025/… of the European Parliament and of the Council amending Regulation (EU) 2023/1115 as regards certain obligations of operators and traders

RemovedAmendments 72 and 110

Added(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2025/2650.)

RemovedRecital 15

RemovedAmendment: deleted

RemovedRecital 16: (16) In the light of the postponement by 12 month of the date of application set out in Article 38(2) of Regulation (EU) 2023/1115, the dates in other related provisions, namely the repeal of Regulation (EU) No 995/2010 of the European Parliament and of the Council, the provisions on the deferred application of Regulation (EU) 2023/1115 to natural persons, micro-undertakings or small undertakings, should be adjusted accordingly. In order to provide sufficient time to align technical developments of the electronic interface based on the European Union Single Window Environment for Customs, the date by which the electronic interface is in place should be adjusted accordingly.

RemovedRecital 20 (new): (20) In view of the urgency to adopt targeted simplifications as well as to delay the entry into application of Regulation (EU) 2023/1115, it is considered to be appropriate to invoke the exception to the eight-week period provided for in Article 4 of Protocol No 1 on the role of national Parliaments in the European Union, annexed to the Treaty on European Union, to the Treaty on the Functioning of the European Union and to the Treaty establishing the European Atomic Energy Community.

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – point 1 – point b, Article 2 – point 15a: (15a) ‘micro and small primary operator’ means an operator who is a natural person or a micro- or small-sized undertaking, as defined in Article 3(1) and (2), first subparagraph, of Directive 2013/34/EU of the European Parliament and of the Council*, irrespective of its legal form, established in a country classified as low risk in accordance with Article 29 of this Regulation, and who, in the course of a commercial activity, places on the market or exports relevant products that this operator itself has grown, harvested, obtained from or raised on relevant plots of land, or, as regards cattle, on establishments, located in that country; this includes operators who exceed the limits of at least two of the three criteria set out in Article 3(1) and (2), first subparagraph, of Directive 2013/34/EU but who can demonstrate that the parts of their balance sheet total, net turnover and average number of employees during the financial year which relate to their activities covered by this Regulation do not exceed the limits of at least two of three of those criteria;

RemovedAmendments 74 and 114

RemovedArticle 1 – point 5

RemovedRegulation (EU) 2023/1115

RemovedArticle 4a – paragraph 1

RemovedAmendment: 1. The obligations laid down in Article 4(2), the second sentence of Article 4(3) and Article 4(4), point (c) shall not apply to micro and small primary operators.

RemovedAmendments 75 and 115

RemovedArticle 1 – point 5

RemovedRegulation (EU) 2023/1115

RemovedArticle 4a – paragraph 2

RemovedAmendment: 2. Micro and small primary operators shall submit a one-time simplified declaration in the information system referred to in Article 33 before placing on the market relevant products or exporting them. They shall be assigned a declaration identifier after submitting their one-time simplified declaration.

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – point 5, Article 4a – paragraph 3: 3. Micro and small primary operators shall provide the information set out in Annex III when submitting the simplified declaration in the information system. They may update the information contained in their simplified declaration following any major changes to the information they provided.

RemovedAmendments 77 and 117

RemovedArticle 1 – point 5

RemovedRegulation (EU) 2023/1115

RemovedArticle 4a – paragraph 4

RemovedAmendment: 4. Where all information listed in Annex III is available in a system or database that exists under Union or Member States legislation, other than the information system referred to in Article 33, micro and small primary operators shall not be required to submit a one-time simplified declaration in accordance with paragraph 2 of this Article. Member States shall make this information per operator available in the information system referred to in Article 33. The micro or small primary operator shall place the relevant products on the Union market or export them only after having been assigned a declaration identifier.

RemovedAmendments 78 and 118

RemovedArticle 1 – point 5

RemovedRegulation (EU) 2023/1115

RemovedArticle 4a – paragraph 5

RemovedAmendment: 5. For micro and 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 where the relevant commodities that the relevant product contains, or has been made using, were produced.’;

RemovedAmendments 79 and 119

RemovedArticle 1 – point 6

RemovedRegulation (EU) 2023/1115

RemovedArticle 5 – paragraph 1

RemovedAmendment: 1. Downstream operators and traders shall place or make available relevant products on the market or export them only if they are in possession of the information required under paragraph 3.;

RemovedAmendments 50, 80 and 120

RemovedArticle 1 – point 6

RemovedRegulation (EU) 2023/1115

RemovedArticle 5 – paragraph 3 – point a

RemovedAmendment: (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, downstream operators, or the traders who have supplied the relevant products to them, as well as the reference numbers of the due diligence statements or the declaration identifiers associated to those products only in case their supplier is an operator;

RemovedAmendments 34, 49, 81 and 121

RemovedArticle 1 – point 6

RemovedRegulation (EU) 2023/1115

RemovedArticle 5 – paragraph 5

RemovedAmendment: deleted

RemovedAmendments 82 and 122

RemovedArticle 1 – point 16 – point a

RemovedRegulation (EU) 2023/1115

RemovedArticle 26 – paragraph 4

RemovedAmendment: 4. The reference number of the due diligence statement or the declaration identifier for micro and 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, except where the due diligence statement is made available through the electronic interface referred to in Article 28(2), the person lodging the customs declaration for release for free circulation or export of a relevant product shall make available to customs authorities the reference number of the due diligence statement or the declaration identifier for micro and small primary operators associated to that relevant product. This paragraph shall not apply to the export of a relevant product by a downstream operator.

RemovedAmendments 62 and 123

RemovedArticle 1 – point 21

RemovedRegulation (EU) 2023/1115

RemovedArticle 34 – paragraph 1 a (new)

RemovedAmendment: 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 the Council accompanied, where appropriate, by a legislative proposal.

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – point 21, Article 34 – paragraph 2 a (new): 2a. The Commission shall establish a permanent stakeholder group and shall ensure continued exchange with experts, stakeholders and operators to develop best practices and collect technical feedback after the entry into application of the Regulation.

RemovedAmendments 55 and 124

RemovedArticle 1 – point 22

RemovedRegulation (EU) 2023/1115

RemovedArticle 37 – paragraph 1

RemovedAmendment: 1. Regulation (EU) No 995/2010 is repealed with effect from 30 December 2026.

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – point 22, Article 37 – paragraph 2: deleted / (deleted) / (deleted) / (deleted)

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – point 22, Article 37 – paragraph 2 a (new): 2a. 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.

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – point 22, Article 37 – paragraph 3: 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.’;

RemovedAmendments 63 and 128

RemovedArticle 1 – point 23

RemovedRegulation (EU) 2023/1115

RemovedArticle 38 – paragraph 2

RemovedAmendment: 2. Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24, Articles 26, 31 and 32 shall apply from 30 December 2026.

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – point 23, Article 38 – paragraph 2 a (new): 2a. Competent authorities shall communicate to the Commission any documented difficulties, errors or disruptions arising from the Union information systems referred to in Article 33, to ensure that operators and traders subject to the grace period are not disadvantaged by such issues.

RemovedAmendments 64 and 129

RemovedArticle 1 – point 23

RemovedRegulation (EU) 2023/1115

RemovedArticle 38 – paragraph 3

RemovedAmendment: 3. Except as regards the products covered in the Annex to Regulation (EU) 995/2010, for operators, whether natural persons or micro- or small-sized undertakings as defined in Article 3(1) or (2) of Directive 2013/34/EU, who were established as such by 31 December 2024, the Articles referred to in paragraph 2 of this Article shall apply from 30 June 2027.

RemovedAmendments 27, 89 and 130

RemovedArticle 1 – point 23

RemovedRegulation (EU) 2023/1115

RemovedArticle 38 – paragraph 4

RemovedAmendment: deleted

RemovedAmendments 28, 90 and 131

RemovedArticle 1 – point 23

RemovedRegulation (EU) 2023/1115

RemovedArticle 38 – paragraph 5

RemovedAmendment: deleted

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – point 23, Article 38 – paragraph 5 a (new): 5a. Competent authorities shall take into account relevant information, including complaints, reports, and substantiated concerns, and shall, for the period preceding the dates referred to in Article 38 give due consideration to communications from the Commission concerning IT-related problems or inadvertent errors resulting therefrom, for the purposes of avoiding administrative sanctions on operators covered by Article 38 without prejudice to Article 25.

RemovedRegulation (EU) 2023/1115

RemovedArticle 1 – paragraph 1 – point 23 a (new), Annex I: (23a) in Annex I, products ex 49 are deleted;

RemovedAmendments 60, 91 and 132

RemovedAnnex II

RemovedRegulation (EU) 2023/1115

RemovedAnnex III – introductory part

RemovedAmendment: Information to be contained in the simplified one-time declaration of micro and small primary operators in accordance with Article 4a(3):

RemovedAmendments 92 and 133

RemovedAnnex II

RemovedRegulation (EU) 2023/1115

RemovedAnnex III – point 2

RemovedAmendment: 2. Harmonised System code and free-text description of the relevant products, including the trade name, and the one-off estimated annual quantity of relevant products intended to be placed on the market or exported, expressed in net mass specifying a percentage estimate or deviation or, where applicable, volume or number of items. For relevant products entering or leaving the market, the estimated quantity is to be expressed in kilograms of net mass and, where applicable, in the supplementary unit set out in Annex I to Regulation (EEC) No 2658/87 against the indicated Harmonised System code or, in all other cases, expressed in net mass specifying a percentage estimate or deviation or, where applicable, volume or number of items. A supplementary unit is applicable where it is defined consistently for all possible subheadings under the Harmonised System code referred to in the due diligence statement.

RemovedAmendments 93 and 134

RemovedAnnex II

RemovedRegulation (EU) 2023/1115

RemovedAnnex III – point 3

RemovedAmendment: 3. Country of production and the postal address or the geolocation of all plots of land, or the postal address of the establishment or of all plots of land on which the micro and small primary operator produces relevant commodities. For relevant products that contain or have been made using cattle, and for such relevant products that have been fed with relevant products, the postal address or the geolocation shall refer to all the establishments where the cattle are kept. Where the relevant products are produced on different plots of land, the postal address or the geolocation of all plots of land shall be included in accordance with Article 9(1), point (d).