Introduction
The Government has published the Draft General Scheme of the Deforestation and Forest Degradation Bill 2026 (General Scheme) , setting out the proposed framework for transposing the EU Deforestation Regulation (EUDR), on which we have previously reported, into Irish law. The EUDR prohibits the placing on the EU market, making available or exporting of certain commodities and products linked to deforestation or forest degradation. The General Scheme how Ireland proposes to enforce EUDR obligations domestically.
Purpose and Scope of the General Scheme
The General Scheme has been designed to deter, as a matter of Irish law, activities leading to deforestation and forest degradation, to give effect to the EUDR, and to provide for penalties as required by Article 25 of the EUDR. It also proposes amendments to the Forestry Act 2014 to ensure domestic forestry operations are compatible with the EUDR.
The General Scheme applies to relevant commodities and products under Article 1 of the EUDR: namely cattle, cocoa, coffee, oil palm, rubber, soya and wood, together with their derived products. Notably, the Minister for Agriculture, Food and the Marine may extend the scope by regulation to cover other wooded land and natural ecosystems, including high-carbon and high-biodiversity land such as grasslands, peatlands and wetlands, in anticipation of the European Commission’s review of the EUDR’s coverage under Article 34.
Proposed Obligations and Offences
A central feature of the General Scheme is the creation of domestic criminal offences for non-compliance with EUDR obligations. It will be an offence to place or make available on the market, or to export, relevant commodities or products otherwise than in accordance with Article 3 of the EUDR.
Specific offences are proposed for failures by operators, downstream operators, traders and authorised representatives to meet their respective EUDR obligations, including in relation to due diligence, due diligence statement submission, five-year record keeping, risk assessment and mitigation, annual system reviews, and public reporting.
The General Scheme also reflects the simplified regime for micro and small primary operators introduced by the 2025 EUDR amendments, on which we have also reported previously. Provisions for substantiated concerns allow third parties to raise compliance issues, with the identity of persons submitting such concerns to be hidden from disclosure.
Competent Authority and Enforcement
The General Scheme designates the Minister for Agriculture, Food and the Marine as the competent authority under Article 14 of the EUDR, with power to prescribe additional competent authorities. The Revenue Commissioners, while not designated as a competent authority, will have obligations under the EUDR in relation to customs controls.
The General Scheme establishes an authorised officer regime with broad powers to enter and inspect premises, require production of records, take samples, and seize and detain products or documentation. Compliance notices may require operators to take corrective action, detain or dispose of products, or restrict the movement of goods. Appeals lie to the District Court.
Penalties
The penalty regime is robust. On summary conviction, offenders face a class A fine, imprisonment of up to six months, or both. On conviction on indictment, penalties may include the greater of €10 million, 4% of aggregate EU-wide turnover in the preceding financial year, or the economic benefit gained, together with imprisonment of up to three years. Courts may also order forfeiture of products or revenues, temporary exclusion from public procurement and public funding, and prohibition from using simplified due diligence. Corporate officers may be held personally liable where offences are committed with their consent, connivance or wilful neglect.
Conclusion and Next Steps
The General Scheme signals Ireland’s intent to establish a comprehensive framework for the enforcement of the EUDR in Ireland. As noted in our most recent update, the compliance deadline for operators, downstream operators and traders that are not micro or small enterprises is 30 December 2026, with micro and small enterprises following on 30 June 2027. The General Scheme closely follows the structure and substance of the EUDR, supplementing it with detailed domestic enforcement tools and penalty provisions.
The General Scheme remains draft legislation and may be subject to amendment as it progresses through the Oireachtas. Businesses involved in the production, importation or distribution of EUDR-relevant commodities and products should, however, take this opportunity to review their supply chains, due diligence systems and compliance procedures. The scale of the proposed penalties underscores the seriousness with which Ireland intends to enforce the EUDR.
For more information on the EUDR and its implications for your business, please contact John Gaffney or your usual contact in Beauchamps.
