Key takeaways
- The duty to file the due-diligence statement sits with the EU operator, not the Indian factory.
- Low-risk status for India reduces the risk-assessment work, not the data you must collect.
- The hard part for Indian furniture is tracing plantation timber back to the plot it grew on.
Scope and dates
The EUDR is Regulation (EU) 2023/1115. Its application dates were set by Regulation (EU) 2025/2650, and the Commission's May 2026 review ruled out any further delay.
| Point | Position on 12 Oct 2026 | Source |
|---|---|---|
| Large and medium operators | Apply from 30 December 2026 | Reg. (EU) 2025/2650 |
| Micro and small operators | Apply from 30 December 2026 for wood products already covered by the EU Timber Regulation, including wooden furniture; from 30 June 2027 for other products | Reg. (EU) 2025/2650 |
| Furniture in scope | Wooden furniture under heading 9403 (wood lines) and wooden seats under 9401 | Reg. (EU) 2023/1115, Annex I |
| India | Low risk: simplified due diligence; geolocation and legality data still needed | Impl. Reg. (EU) 2025/1093 |
| Recycled wood | Products made entirely from recycled wood are excluded | Reg. (EU) 2023/1115 |
| Used and second-hand products | Excluded by a July 2026 amendment (confirm the amendment number on EUR-Lex) | European Commission, 13 Jul 2026 |
What data is required
Before wooden furniture is placed on the EU market, the operator files a due-diligence statement. For a low-risk country such as India, the operator still has to collect the information, even though the risk-assessment and mitigation steps are simplified. In practice, for each shipment you need:
- Geolocation. The plots of land where the timber in the product was harvested, not just the sawmill or the factory.
- Legality. Information showing the wood was produced in line with the relevant laws of the country of production.
- Product and quantity. What the product is, its HS code, and how much is being placed on the market.
- Species. The wood species in each component, including drawer sides, backs and any panel products.
- Supplier chain. Who supplied the timber to the factory, and who supplied it to them.
Confirm the full information list in the regulation text (Article 9 of Regulation (EU) 2023/1115) and the Commission's guidance. This page does not replace it.
What this means for goods made in India
Most Indian export furniture is made from plantation and farm-grown timber, mainly sheesham, mango and acacia. That helps on legality and deforestation risk, but it makes plot-level geolocation hard:
- Mandi auctions. Logs are often bought at timber auctions where lots from many farms are mixed. The factory may know the auction, not the farms.
- Farm plantations. Trees grown on farm boundaries and small holdings come from many small plots, each of which needs a geolocation.
- Reclaimed wood. A product is excluded only if it is made entirely from recycled wood. New-wood parts, such as new drawer boxes or a new mango top on a reclaimed base, bring the product back into scope for that content.
- Mixed materials. Plywood, MDF and other panels used for backs and drawer bottoms are wood too. Ask where the panel mill sourced its timber.
Most factories cannot yet document the chain from sawmill back to plot. Start the conversation with suppliers now, and agree in your purchase order which records they must hand over with each shipment.
Ask your supplier for
Timber purchase invoices or auction slips for the logs used in your order, transit permits where the state requires them, the species of every wood component, the plot or farm locations the timber came from, and a written statement of which parts (if any) are reclaimed.
How an inspection helps
An inspection does not make a product EUDR-compliant and cannot replace the operator's due diligence. What it can do is give you independent evidence from the factory floor that the goods and the paperwork match:
- Check that the timber purchase records the factory shows cover the quantity and species in your order
- Compare the species you see in the goods with the species on the purchase order and the supplier's declaration
- Record which components are solid wood, reclaimed wood, plywood or MDF, with photos
- Photograph and list the origin and legality documents the factory holds, so you can follow up on gaps
- Pull samples for wood species identification at an accredited lab when the species is in doubt
Findings go into the report, and a document gap that you need to decide on is reported as Hold rather than hidden in the notes. See how the verdict works.
FSC and legality
Certification such as FSC chain of custody can be a useful source of information for due diligence, but the EUDR places the responsibility on the operator. Check the Commission's guidance on how certification is treated before relying on a certificate alone. For US-bound furniture, legality is also covered by the Lacey Act, which asks for the species and country of harvest on an import declaration.
A guide to FSC and timber legality in India is coming soon.
Sources
- Regulation (EU) 2023/1115 (EUDR), EUR-Lex
- Regulation (EU) 2025/2650 (application dates), EUR-Lex
- Implementing Regulation (EU) 2025/1093 (country risk classification), EUR-Lex
- European Commission, EUDR pages and news (update of 13 Jul 2026)
Several official sites did not load during our 12 Oct 2026 review; re-check each point against the primary text before relying on it. This guide is general information, not legal advice.