📌This article, written by ESG researcher Shubhra Dixit, provides a clear overview of the DDS, the due diligence statement required as per the EUDR, the deforestation regulation, explaining its scope, goals, compliance requirements, penalties, and key deadlines
The European Union Deforestation Regulation (EUDR) establishes a strict due diligence framework to ensure that certain commodities and derived products entering or leaving the EU market do not contribute to deforestation, forest degradation or illegality. A central component of this framework is the due diligence statement, commonly referred to as a DDS. This statement is not a policy narrative, but a formal, legally binding declaration submitted digitally before products are placed on the EU market or exported.
A DDS consolidates traceability data, risk assessments and compliance attestations into a single submission. It is the core compliance document used by market surveillance authorities to verify that operators have exercised due diligence as defined by the EUDR.
A DDS is a structured compliance declaration submitted within the EU Information System. It confirms that the submitting company has completed all mandatory due diligence steps, including product traceability to plot level, risk assessment across the supply chain, any necessary mitigation actions and a final determination that residual risk is negligible.
Once submitted, the DDS is legally binding and becomes part of the operator’s audit trail. Any inaccuracies or omissions can result in penalties under national enforcement regimes.
The EUDR sets out a specific list of information that must be included in a DDS:
Below is an actual DDS, broken down into 4 sections for the sake of explaining each component and how it fits into the regulatory requirements.
Section A
This displays the current state of the DDS (in this case, available), along with the creation timestamp. It is essential for auditability and for customs or market surveillance authorities to verify when the statement became valid. The DDS includes a unique EUDR reference number (required) and an optional internal company reference. The EUDR number uniquely identifies the DDS within the EU system. In this example, the activity is “Import”. This determines the role the company plays under the EUDR and confirms that it is an operator placing products on the EU market for the first time.
Section B
This section identifies the legal entity responsible for placing the product on the market. It confirms the company name, legal address, country, ISO code and EORI number. This information anchors legal accountability. We also see who is authorised to act on behalf of the operator. It is required when the responsible person differs from the legal entity's primary contact or when a mandate is delegated.
Section C
Here is specified the regulated product. The DDS lists the HS chapter, CN code, scientific name, common name and net mass. It also records producer name and country of production. This is essential for linking the product to its origin and for identifying which supply chain actors are involved. Scientific names must match the commodity in question; inconsistencies can trigger questions from authorities. In this case, Glycine max matches the soy product. Here we also see the upstream producer. The EUDR requires transparency in every supply chain stage, from producer to operator. The example lists Belgium as the country of production.
Section D
The log of creation, submission, amendment deadlines and availability dates is part of the regulatory audit trail. It shows who performed each action and when. Authorities use this to verify timely submission, adherence to amendment windows and potential red flags in revision history.
This example does not include geolocation or risk assessment sections, which are mandatory in a complete DDS. In practice, these appear in other pages or digital fields of the system. They include polygon coordinates, risk scoring details and any evidence used for mitigation.
A DDS must be submitted on the TRACES platform, which is the European Union's official platform to submit due diligence statements. This has to be done by operators placing products on the EU market or exporting them, and by large traders in cases where they act as operators. Submission on TRACES must occur before the product is released for free circulation or exported. For an explanation about who must submit a due diligence statment we refer you to our EUDR brochure.
The DDS is central to the enforcement of the EUDR. It documents:
Customs and market surveillance authorities rely on the DDS to determine compliance, cross-check supply chain claims and initiate enforcement actions where needed.
A due diligence statement under the EUDR is a mandatory, legally binding declaration that consolidates traceability data, supply chain information, risk assessment and final compliance conclusions. Ensuring accurate, complete and traceable DDS submissions is essential for maintaining lawful access to the EU market and demonstrating compliance with one of the most stringent environmental due diligence regimes worldwide.
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