Two European timber regulations. One expired. One now in force. Knowing which is which — and exactly what changed — determines whether your next shipment clears EU customs or gets rejected at the border.

EUTR (EU Timber Regulation) ran from 2013 to December 30, 2025. EUDR (EU Deforestation Regulation, 2023/1115) replaced it. The shift is not cosmetic. The compliance requirements, evidence standards, and documentation trail are fundamentally different — and European plywood buyers importing from Vietnam need to understand both frameworks to manage the transition correctly.

This guide breaks down the EUDR vs EUTR comparison, explains what the changeover means for plywood imports from Vietnam, and outlines what documentation your Vietnamese supplier must provide before December 30, 2026. Vietnam plywood EUDR compliance is achievable — but only if buyers and suppliers build the right documentation pipeline now.


📋 TL;DR — EUDR vs EUTR at a Glance

FeatureEUTR (2013–2025)EUDR (2025–present)
Legal basisEU Regulation 995/2010EU Regulation 2023/1115
Core requirementTimber legally harvestedTimber deforestation-free + legally harvested
Due diligenceRisk-based, operator judgmentStandardized, GPS-verified, system-filed
GeolocationNot requiredRequired — min. 6 decimal places
Filing systemNo central systemEU TRACES — DDS mandatory per shipment
Plywood (HS 4412)CoveredCovered
Enforcement dateExpired Dec 30, 2025Large/medium: Dec 30, 2026. SME: Jun 30, 2027
Country riskNo benchmarkingVietnam = Standard risk (full due diligence)
FSC roleSupporting evidenceSupporting evidence (not sufficient alone)

📦 What Was the EUTR?

The EU Timber Regulation (EU 995/2010) came into force March 3, 2013. Its core objective was eliminating illegally harvested timber from EU supply chains.

“European buyers increasingly require full traceability documentation from plantation to port. Under EUDR, the due diligence burden falls on the importer — but the supplier who provides geolocation data, FSC chain-of-custody, and species verification upfront makes that compliance process manageable.” — Lucy, International Sales Manager, HCPLY

Under EUTR, operators placing timber or timber products on the EU market for the first time were required to exercise due diligence — meaning they had to assess the risk of illegal origin and implement risk mitigation measures where necessary. Traders further down the supply chain had lighter obligations: they needed to maintain records of their suppliers and buyers.

Key EUTR characteristics:

  • Focused on legality, not deforestation per se
  • Due diligence was operator-managed — no central filing system
  • No GPS requirement — documentary evidence of legal harvest was acceptable
  • Third-party certifications (FSC, PEFC) were recognized as strong evidence of compliance
  • Covered timber, sawn wood, plywood, and paper products

EUTR was enforced by national competent authorities in each EU member state. Penalties varied by country — Germany and France applied stricter enforcement than some Eastern European members (European Commission EUTR Review, 2021).

For plywood importers from Vietnam, EUTR meant requesting legality documentation from suppliers — typically CO (Certificate of Origin), phytosanitary certificates, and FSC chain-of-custody documentation — and conducting a paper-based risk assessment.


🌳 What Is the EUDR — and How Does It Differ?

The EU Deforestation Regulation (EU 2023/1115) entered EU law on June 29, 2023. It formally repealed EUTR on December 30, 2025 (European Commission, 2025).

EUDR extends the compliance obligation well beyond legality. It requires that timber and timber products placed on the EU market be:

  1. Deforestation-free — no land converted from forest to agricultural or other use after December 31, 2020
  2. Legally produced — in compliance with the laws of the country of production
  3. Traceable — GPS geolocation data for every harvest plot, filed in the EU TRACES system

⚠️ Important: The EUDR cut-off date is December 31, 2020 — not the regulation’s entry-into-force date. Wood harvested from land cleared after that date cannot legally enter the EU under EUDR, regardless of when the regulation became enforceable.

What changed for plywood buyers:

The burden of proof shifted. Under EUTR, buyers could rely on a supplier’s declaration and supporting documents. Under EUDR, the operator (typically the EU importer) must file a Due Diligence Statement (DDS) in the EU information system before placing products on the market. The DDS requires GPS coordinates of the harvest plot — data your Vietnamese supplier must provide.

“Under EUTR, a well-documented supplier declaration was often sufficient. Under EUDR, you need plot-level geolocation that can be cross-referenced against satellite deforestation monitoring,” notes Lucy, International Sales Manager at HCPLY with 6+ years in Vietnam plywood export.


📊 EUDR Enforcement Timeline — What Applies When

Understanding the transition timeline prevents compliance gaps:

PeriodWhat Applies
Before June 29, 2023EUTR in force
June 29, 2023 – Dec 29, 2025EUDR published, EUTR still operative; transition period
December 30, 2025EUTR repealed. EUDR operative (no full enforcement yet)
December 30, 2026Full EUDR enforcement: large + medium operators
June 30, 2027Full EUDR enforcement: small + micro-enterprises
Until December 31, 2028EUTR-compliant products harvested before June 29, 2023 may still enter EU under old rules

Practical implication for 2026 orders: If you are a large or medium EU importer, your supply chain must be EUDR-ready for all orders shipped from December 30, 2026 onward. Building the documentation infrastructure now — before enforcement — eliminates last-minute disruptions.

Vietnam plywood manufacturing line — EUDR-ready production with FSC and plantation traceability


🔧 What EUDR Requires from Vietnamese Plywood Suppliers

Under EUDR, your EU-side obligation is to file a Due Diligence Statement — but you cannot file it without data from your Vietnamese supplier. Here is exactly what HCPLY provides for EUDR-compliant shipments:

📌 GPS Coordinates of Harvest Plots

Geolocation data for every wood source, minimum 6 decimal places (e.g., 21.583792°N, 105.247163°E). For plantation-grown acacia and eucalyptus in Northern Vietnam (Phu Tho, Yen Bai, Tuyen Quang provinces), plot-level coordinates are linked to registered plantation records (Vietnam Ministry of Agriculture and Rural Development REDD+ database, 2024).

📌 Legality Documentation

  • CO Form B (Certificate of Origin) for WTO-rule-of-origin compliance
  • Phytosanitary Certificate — mandatory for timber entering EU
  • Fumigation Certificate — heat treatment documentation
  • FLEGT License (if applicable) — Vietnam has an ongoing VPA (Voluntary Partnership Agreement) with the EU under FLEGT, which simplifies legality verification

📌 Species and Volume Declaration

Full species list (scientific names where required), HS codes (4412 for plywood), harvest country, and production volumes. EUDR requires this per shipment, not as a general supplier declaration.

📌 Due Diligence Statement (DDS)

The DDS is filed by the EU operator (importer) in TRACES NT — the EU’s official notification and surveillance system. It references the GPS data, legality documents, and supplier traceability data. Once filed, a unique DDS reference number is assigned, which accompanies the shipment through EU customs.

💡 Tip: Request the GPS dataset and species declaration from your Vietnamese supplier in a standardized format at the quotation stage. Building this into your standard purchase order terms avoids documentation delays at shipment.


🏭 Vietnam Plywood and EUDR Risk Classification

Vietnam is classified as standard risk under the EUDR country benchmarking published by the European Commission in May 2025 (European Commission, 2025). Standard risk means full due diligence applies — simplified procedures are not available for Vietnam-origin timber.

This does not mean Vietnam plywood is problematic. It means documentation must be complete and traceable. Three factors work in Vietnam’s favor:

  1. Plantation-based supply chain. Vietnam’s export plywood comes almost entirely from planted forests — acacia, eucalyptus, and styrax grown on registered plantation land. These plantations were established decades before the December 31, 2020 EUDR cut-off date. The deforestation risk is structurally low compared to tropical forest origins (FAO Forest Resources Assessment, 2020).

  2. Government traceability infrastructure. Vietnam has an active FLEGT VPA process with the EU. The Vietnam Timber Legality Assurance System (VNTLAS) provides a national framework for verifying legal harvest — directly compatible with EUDR legality requirements (FLEGT VPA Vietnam, 2023).

  3. FSC-certified plantations. Leading Vietnamese plywood factories, including HCPLY’s 3 managed production facilities, operate with FSC chain-of-custody certification. FSC certification — while not sufficient alone for EUDR — significantly reduces the due diligence effort and provides recognized third-party verification of responsible sourcing.

Vietnam plywood EUDR compliance is therefore not a theoretical goal — it is a documented, achievable outcome when suppliers and importers follow the correct process together.

QC edge inspection plywood Vietnam factory HCPLY — export grade quality control

Plywood hot press production Vietnam HCPLY factory — FSC certified export manufacturing line


📐 EUDR vs EUTR — Practical Impact on Plywood Import Process

Under EUTR (what you were doing until December 2025):

  1. Request supplier’s FSC certificate, CO, phytosanitary cert
  2. Conduct internal risk assessment (paper-based)
  3. Keep records for 5 years
  4. No central filing required

Under EUDR (what you must do from December 30, 2026):

  1. Request GPS coordinates of all harvest plots from supplier
  2. Receive species declaration, CO, legal harvest documentation
  3. Conduct standardized risk assessment per EU guidelines
  4. File Due Diligence Statement in EU TRACES NT before placing product on EU market
  5. Keep DDS reference number and supporting documentation for 5 years
  6. If risk is non-negligible → implement risk mitigation measures before filing

The workload increase is real but manageable. HCPLY has prepared a standardized EUDR documentation package — GPS data, species list, legality docs — formatted for direct upload into the EU TRACES system. This reduces the EU importer’s filing time significantly.

Request EUDR Documentation Package from HCPLY


🔗 How FSC Certification Fits Into EUDR

FSC (Forest Stewardship Council) chain-of-custody certification is frequently misunderstood in the context of EUDR. It is valuable — but it is not a substitute for the DDS.

ElementFSC CoCEUDR DDS
Covers legalityYesYes
Covers deforestation-free statusImplicitly (Standard 3.2)Explicitly required
GPS data includedNot alwaysRequired
Filed in EU systemNoMandatory in TRACES
Reduces due diligence burdenSignificantlyNot applicable

FSC certification is recognized by the European Commission as a strong indicator of responsible sourcing — it reduces but does not eliminate the due diligence requirement. An FSC certificate from an accredited certifier significantly lowers risk assessment scores and simplifies the DDS filing process (FSC International, 2024).

For plywood buyers, the correct approach is: FSC + mandatory DDS filing. One without the other is incomplete under EUDR.

For a full breakdown of certifications covering Vietnam plywood exports, see the Plywood Certifications & Export Documentation Guide.


✅ EUDR Compliance Checklist for European Plywood Buyers (2026)

Use this before placing your next Vietnam plywood order:

  • Confirm supplier has FSC chain-of-custody certification (valid, current certificate)
  • Request GPS coordinates for all plantation harvest plots (min. 6 decimal places)
  • Request species declaration (scientific names, HS code 4412 confirmation)
  • Request legality documentation package: CO Form B, phytosanitary, fumigation cert
  • Confirm supplier has VNTLAS-compatible legality records (Vietnam domestic framework)
  • Verify harvest dates: all wood harvested from land established as plantation before Dec 31, 2020
  • Register as operator in EU TRACES NT (if not yet registered)
  • Complete risk assessment using EU guidelines (commission.europa.eu)
  • File Due Diligence Statement in TRACES before goods enter EU market
  • Store DDS reference number + supporting documents for 5 years

Vietnam plywood QC thickness measurement caliper inspection — HCPLY factory quality control

Plywood sanding line Vietnam factory — calibrated surface finish for furniture export HCPLY

Related reading:


Disclosure: This article is published by HCPLY, a Vietnam-based plywood manufacturer and export operator. While we aim to provide objective industry guidance, readers should consider our perspective as a market participant when evaluating recommendations.


📦 Conclusion — EUTR Is Gone. EUDR Is Your New Reality.

EUTR served its purpose for 12 years. It raised baseline legality standards across EU timber supply chains. EUDR raises the bar higher — from legality to full deforestation-free traceability, from operator discretion to mandatory GPS data and centralized filing.

For European plywood buyers importing from Vietnam, the transition is manageable. Vietnam’s plantation-based supply chain — acacia, eucalyptus, and styrax grown on registered land — is structurally well-positioned. The EUDR documentation burden falls primarily on confirming your supplier can provide GPS data, and on filing your DDS in TRACES before each shipment arrives.

HCPLY has been preparing for EUDR since 2023. As of Q1 2026, all three managed production facilities have FSC certification, plantation GPS records, and standardized EUDR documentation packages ready for export orders. Full enforcement begins December 30, 2026 — the time to build your compliance documentation pipeline is now.

Request EUDR Documentation Package — Contact HCPLY

Questions about EUDR documentation, GPS data, or DDS filing? WhatsApp Lucy directly at +84-975-807-426 — response within 4 business hours.