Regulation (EU) 2023/1115 on products associated with deforestation and forest degradation (“EUDR”) is undergoing a new phase of simplification. Following the one-year postponement and the simplifications introduced by Regulation (EU) 2025/2650 of 17 December 2025, the European Commission published, on 4 May 2026, an accompanying package comprising a simplification report, an updated FAQ, a revised guidance document and a draft delegated act amending Annex I to Regulation (EU) 2023/1115, which determines the products and customs codes falling within the material scope of the EUDR. Companies should therefore continue their compliance efforts, while verifying whether their products or their position in the supply chain are affected by these clarifications or by the proposed adjustments to the material scope of the Regulation.