Vietnam is one of the largest suppliers of wooden furniture to the EU. From 30 December 2026, every EU company that places that furniture on the market has to show where the wood came from. This overview explains what applies, who has to do what, and where supply chains from Vietnam usually get stuck.

Which products are covered

Wood is one of the seven commodities of the EUDR, next to cattle, cocoa, coffee, oil palm, rubber and soya. Annex I lists the products made from it. For furniture the relevant headings are:

  • CN 9403: wooden furniture for offices, kitchens, bedrooms, dining and living rooms, shops, and parts of wooden furniture.
  • CN 9401: seats with wooden frames and parts of seats made of wood.
  • Chapter 44: most wood products, from sawn wood and panels to frames and tools.

The Commission updated Annex I in 2026 with Delegated Regulation (EU) 2026/2102. Some products were removed, others added. Wood and wooden furniture remain covered. Products newly added to the Annex follow from 30 December 2027.

Which dates apply

The main date is 30 December 2026. Operators that were micro or small companies on 31 December 2024 have until 30 June 2027, but only for products that were not covered by the old EU Timber Regulation. Most wooden furniture was covered, wooden seats were not. The details are in our article Small furniture importer? Your EUDR date may still be 30 December 2026.

Who does what

  • The operator is the company that first places the product on the EU market, usually the importer. It carries out due diligence and submits the due diligence statement in the EU Information System before the goods are placed on the market or exported.
  • The manufacturer in Vietnam does not submit anything to the EU system. It supplies the information its EU customer needs, completely and without contradictions.
  • Downstream operators and traders in the EU, for example retailers, mainly keep records of their suppliers and customers since the 2025 amendment.

What information is needed

For each product, the due diligence statement has to rest on:

  1. Geolocation of the land where the wood was grown. Plots of more than 4 hectares as a polygon, plots up to and including 4 hectares at least as a point. The EU Information System accepts GeoJSON.
  2. The wood species, by common and scientific name.
  3. Proof of legal production under the laws of the country where the wood was harvested, such as land-use rights, harvest and transport documents.
  4. Deforestation-free and, for wood, no forest degradation after 31 December 2020 on that land. Satellite data helps to screen for this, but is not proof of legality on its own.
  5. The link from the wood to the product: which deliveries went into which shipment, also where wood from several sources is mixed.

What “low risk” changes for Vietnam

Implementing Regulation (EU) 2025/1093 classifies Vietnam as a low-risk country. For products from low-risk countries, operators can use simplified due diligence: they still collect the information above, but do not have to carry out a full risk assessment and risk mitigation, unless they have information that points to a problem.

The classification follows the country where the wood was grown, not the country where the furniture was made. Vietnamese furniture factories also process imported timber. That wood keeps the risk level of its country of origin, and for standard- or high-risk origins the full due diligence applies. This is often the part of a supply chain that needs the closest look.

Where supply chains from Vietnam usually get stuck

  • Plot data stops too early. Records often end at the sawmill, the district or the cooperative, not at the individual plot.
  • Documents exist, but are not organised. Land-use and harvest papers are there, but not matched to the plots and shipments they belong to.
  • The handoff between both sides is unclear. EU teams need data in a format they can check. Teams in Vietnam need a clear request in their language and someone who follows up.
  • The link to the shipment is missing. Evidence exists for the supplier, but not for the batch that went into a given container.

Where to start

EU importers: list your products by CN code, check your date, and pick one supplier route to document end to end. Manufacturers in Vietnam: our two-minute EUDR self-check shows whether you can answer your customer's data request today.