In brief
- The EU Deforestation Regulation applies from 30 December 2026, and to most small businesses from 30 June 2027.
- Upholstered seats with wooden frames are in scope through the frame; leather was removed from the list on 18 September 2026.
- Used and second-hand products are excluded from the wood and furniture lines.
- It applies in Northern Ireland but not in Great Britain, where the UK Timber Regulations 2013 still apply.
From 30 December 2026, timber and wooden furniture placed on the EU market must be shown to be deforestation-free. Great Britain is outside the EU rules, but makers who sell into Europe or Northern Ireland, or buy from those who do, will feel them.
The EU Deforestation Regulation (EUDR) replaces the EU Timber Regulation. It covers wood, cattle, cocoa, coffee, palm oil, rubber and soy, and products made from them. After two postponements, Regulation (EU) 2025/2650 fixed the start date at 30 December 2026. Small and micro businesses have until 30 June 2027 for most products. Timber products that were already covered by the old Timber Regulation are the exception: for those, 30 December 2026 applies to everyone.
What is in, and what is out
The product list was revised by a Commission regulation that came into force on 18 September 2026.
Still in, for the furniture trade:
- sawn wood
- veneer sheets up to 6 mm
- plywood and veneered panels
- wooden furniture and its parts
- seats of wood
- "Other seats, with wooden frames, upholstered".
The last of those means a framed upholstered chair or sofa is in scope through its timber frame.
Now out:
- cattle hides, skins and leather, removed from the list on 18 September. The Commission's text says including them had created "a fragmented and incoherent approach for the leather sector". A leather-covered chair is therefore caught for its frame, not its hide.
- used and second-hand products, now excluded from the wood and furniture lines. That matters for restorers and antique dealers.
What a supplier has to prove
The business that first places a product on the EU market is the operator. Before it does, it must submit a due diligence statement showing three things:
- The wood was produced on land not deforested after 31 December 2020.
- It was produced legally.
- The statement exists.
The information behind the statement includes:
- the species
- the quantity
- the country of harvest
- the geolocation of the plot where the trees grew, to six decimal places of latitude and longitude
- evidence that the wood is deforestation-free and legal.
Records are kept for five years. Customs will not release covered goods into the EU, or export them, without the statement's reference number.
Free, every fortnight
Get the next issue in your inbox
Technique, finished work, trade news and live jobs, for the bench and the studio.
Subscribe freeBusinesses further down the chain have a lighter job. They must record who supplied them and keep the reference numbers they were given.
Selling a commission into the EU
A UK workshop is not the operator when it sells into the EU. Under the regulation, the first person established in the EU who makes the product available takes that role. Usually that is the importer or the client's business.
The Commission is clear that companies outside the EU "may still be asked to provide information". In practice, an EU buyer of a cabinet, a table or a framed chair can be expected to ask where the timber came from. Expect questions on species, country of harvest and plot location, and on the paperwork that shows it is legal and deforestation-free.
Two details help British makers:
- The EU has classed the United Kingdom as a low-risk country. Wood grown in the UK goes through simplified due diligence, though the information still has to be collected.
- Imported hardwood takes the risk rating of the country it was grown in.
FSC UK warns that certification "does not automatically exempt companies from their EUDR duties". It has said an optional EUDR module will be available by 30 December 2026.
Northern Ireland
The EUDR applies in Northern Ireland and does not apply in Great Britain. Government guidance published in July and updated in August says that when goods move from Great Britain to Northern Ireland, the Northern Ireland business receiving them is usually the operator. Suppliers in Great Britain should "gather and keep the information" their customers will need.
The dates in Northern Ireland follow the EU: 30 December 2026 for medium and large businesses and for timber products, and 30 June 2027 for other small businesses.
The rules in Great Britain
In Great Britain, the UK Timber Regulations 2013 still apply. They prohibit placing illegally harvested timber on the market and require due diligence. Their product list covers sawn wood, veneer, plywood and wooden furniture. It does not cover seats, which the EU list does.
The rules are enforced. The latest UK Timber Regulations report records:
- one prosecution in 2024/25, of Sunseeker, over Myanmar teak, with a £240,000 fine
- the seizure of 26,767 furniture items from IKEA Supply AG.
The UK has its own deforestation law waiting in the Environment Act 2021. It has not yet been brought in. In a written statement on 23 June 2026, the Environment Secretary promised a consultation "later this year". Under the plans it would apply to businesses with a turnover over £1 million that use forest risk commodities. The government's policy paper expects legislation in 2027.
What to do now
- If you sell commissions to clients in the EU or Northern Ireland, ask your timber merchant now what origin and legality information they can give you for each species you buy.
- Keep supplier invoices and certificates with each job.
- If you only make for clients in Great Britain, the Timber Regulations still apply as before, and your merchant should already be doing due diligence.
This article summarises published law and guidance and is not legal advice.
Sources
- Regulation (EU) 2025/2650
- EUDR consolidated text
- Commission EUDR page
- Delegated Regulation (EU) 2026/2102 (product scope)
- Commission update, 17 September 2026
- Country benchmarking, Implementing Regulation (EU) 2025/1093
- Commission traceability page
- Northern Ireland guidance
- UK approach to deforestation regulations
- UK Timber Regulations guidance
- UKTR product scope
- UKTR report 2022 to 2025
- Written statement HCWS137
- FSC UK
The Furniture Magazine
Every issue, free in your inbox
Technique, tools and materials, finished work worth studying, trade news and jobs — free to the bench and the studio.
Subscribe Free

