1

Eco Focus #4

28 November 2024 | Eco Focus, Knowledge, News

Milena Kazanowska-Kędzierska and Aleksandra Pinkas look at how Polish companies are preparing for the implementation of the European Union Deforestation Regulation (EUDR), which aims to counteract the ongoing degradation of forests.[1]

However, European companies can breathe a sigh of relief as the obligation to comply with the new rules may be delayed by up to 12 months.[2]

In addition, the corrigendum[3] clarifies doubts about the classification of packaging used to protect the relevant products. In fact, there are more and more questions on this subject. Our experts answer the most common ones.

Will the packaging that protects the relevant products, e.g. during transport, also be considered a relevant product?

It should be recalled that the EUDR identifies the relevant commodities and the relevant products made from them that cause deforestation. Wood is one of the relevant commodities and the list of relevant wood products includes, inter alia, packing paper, cases, boxes, crates, drums and similar packings made of wood.

The question is therefore whether traders of products in wood-based packaging will have to comply with the EUDR for this reason.

Well, if the trade concerns a relevant product in its protective packaging, the EUDR will apply only to the product and not to its packaging.

On the other hand, if the trade concerns the packaging itself, which is a relevant wood product, the packaging will be covered by the Regulation.

In summary, this corrigendum excludes from the list of relevant wood products packing material used only to support, protect or carry another product placed on the market.

I have a number of doubts relating specifically to wood-based packaging. Where can I find reliable information on what exactly is covered by the Regulation and what is excluded?

One such reliable source is certainly the European Commission’s Guidance Document,[4] which clarifies in detail the doubts related to the application of the EUDR, including those related to packaging.

In this context, it should be noted in particular that packing and packaging materials, and more specifically the following relevant wood products:

  • Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or cellulose fibres, and box files, letter trays and similar office accessories
    • When placed on the market or exported as products themselves, are covered by the EUDR
    • When used solely to support, protect or carry other products, are not covered by the EUDR.
  • Wooden packing cases, boxes, crates, drums and similar packings, pallets and other load boards
    • When placed on the market or exported as products themselves, are covered by the Regulation, which means that EUDR requirements must be met.

In summary, the EUDR:

Covers:

  • Packaging materials placed on the market as products themselves
  • Containers that give the product its essential character: e.g. decorative gift boxes

Does not cover:

  • Packaging materials with goods inside, used exclusively to support, protect or carry other products
  • User manuals accompanying shipments, unless they are placed on the market as a product themselves

I am in the packaging industry, how will this affect my business?

It’s worth keeping an eye on what is happening in the market. New requirements for packaging manufacturers and market trends, i.e. the increasing importance of packaging made from wood-based materials and the gradual move away from plastics, if only in connection with the Single-Use Plastics Directive (which aims to limit the use of single-use plastic products), certainly present challenges, but also opportunities. They are worth seizing.

Entrepreneurs must bear in mind that:

  • The sources of raw materials need to be verified
  • There are new development opportunities in sustainable packaging
  • Their processes need to be adapted to new legal requirements

Is the change in the date of entry into force of the EUDR already certain?

The draft amending regulation is at the stage of first reading by EU legislators. If it is approved by the EU Council in its current form, it will enter into force on the third day following its publication in the Official Journal of the European Union. Irrespective of the date of entry into force of the amending regulation, it will apply from 30 December 2025 instead of 30 December 2024 as originally envisaged.

See also:

Eco Focus #3 on the duty of due diligence.

Eco Focus #2 on the penalties and consequences for companies that do not comply with the rules and the system of checks.

Eco Focus #1 on the basic concepts and the list of commodities covered by the new rules.

Any questions? Contact us

Milena Kazanowska-Kędzierska

Aleksandra Pinkas

 

[1] Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation (EU) No 995/2010 (OJ EU L 150 of 2023, as amended)

[2] Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2023/1115 as regards provisions relating to the date of application (COM/2024/452 final)

[3] Corrigendum to Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation (EU) No 995/2010 (OJ EU L 150 of 2023) ST/12716/2024/INIT (OJ EU L 2024/90591 of 2024)

[4] Commission Notice – Guidance Document for Regulation (EU) 2023/1115 on deforestation-free products (OJ C/2024/6789)

Latest Knowledge

Announcement of Income Tax Reform

On 19 August, during a press conference, the Prime Minister announced a package of tax changes planned for next year. According to the announcement, the reform is intended, on the one hand, to ease the burden on the middle class and, on the other, to shift a greater fiscal burden onto the wealthiest individuals and the largest companies. We take a look at the proposals included in the announced package and explain what they might mean for taxpayers.

Family foundations and the tax authorities: what draft bill UD447 proposes and why this is not the end of the troubles

Family foundations were intended to provide entrepreneurs with a stable framework for intergenerational wealth management. Yet not even four years have passed since the first such foundations were established, and the rules governing their taxation are set to be changed once again. This is because the scale of interest and the practical problems uncovered have overwhelmed the drafters of the legislation, as best illustrated by the figures – 927 applications for individual tax rulings and 77 opinions issued from the Head of the National Revenue Administration. This does not, however, mean that family foundations are being used on a massive scale for aggressive tax optimisation. A significant proportion of the queries concerned simply how to correctly apply the complex regulations.

NIS2 and the National Cybersecurity System Act in transport: what you need to do before October 2026

The amended Act on the National Cybersecurity System (UKSC) has been in force since 3 April 2026. For transport sector undertakings, this means a specific compliance timeline, including an obligation to register with the National Cybersecurity System (KSC) registry by 3 October 2026. Failure to do so may result in substantial financial penalties, coupled with the risk of personal liability for senior management. Not every undertaking, however, automatically falls within the scope of the new regime. Read on to find out whether your organisation is affected and what you need to do before the deadline for preparation.

Family foundations: the government has done the maths and presented the bill

Three years. That’s how long we’ve been waiting for what the Council of Ministers had seen in the data from the outset – and has now disclosed in its review of the Family Foundation Act. The document not only diagnoses the problems, but also previews substantial changes to rules that founders and their advisers treated as settled and stable. And therein lies a problem that goes far beyond tax matters. If the rules of the game are changed while the game is being played, there can be neither planning stability nor trust in the law. It is no coincidence that one of the greatest concerns among entrepreneurs considering setting up a foundation is not the level of taxation, but the stability of the legal framework – which today is once again being called into question.

What the new swiss franc act means for banks

We now have a new Act on Special Measures for the Adjudication of Cases Concerning Loan Agreements Denominated in or Indexed to the Swiss Franc. The provisions come into force 14 days after publication. So now is a good time to look at what lies ahead and what banks should be doing today.

New draft Pay Transparency Act – what has changed since December 2025?

A second version of the draft act on strengthening the application of the right to equal pay for equal work or work of equal value between men and women has now been published. It refines procedures and deadlines and introduces a new supervisory body. We have already discussed the changes affecting the recruitment stage and the three pillars of the forthcoming pay transparency framework, noting that Poland will miss the EU transposition deadline of 7 June 2026. Now, we take a closer look at the further changes, new developments and risks that have emerged in the latest, April version of the draft.

Payment Services Regulation (PSR) – between consumer protection and due diligence

The draft Payment Services Regulation (PSR) is one of the most significant elements of the reform of the EU legal framework for payment services. Its principal aim is to enhance the security of cashless transactions and to reduce the scale of financial fraud, in particular that arising from the growth of digital channels. At the same time, the new rules are intended to introduce a liability model that will not result in risk being transferred entirely to financial institutions, whilst retaining an important role for independent due diligence on the part of the user.

Energy deregulation – key changes for businesses and energy consumers

The President has now signed the Energy Deregulation Act (UDER92). The new provisions cover both the relationships between energy undertakings and consumers, and matters relating to investment, district heating, and the administrative obligations of energy market participants. The Act introduces changes in the areas of billing, communication with consumers, grid connection, and the operations of undertakings in the energy and district heating sectors. We set out the key points to note.

Banking sector overview | Banking today and tomorrow | July 2026

Under the draft legislation, banks will be required to offer existing borrowers a switch from WIBOR-based to POLSTR-based interest rates, a mechanism intended to speed up the voluntary transition of financial instruments to the new benchmark. The banking sector has responded positively to the proposal, according to Tadeusz Białek, President of the Polish Bank Association.