A simplified due diligence can be conducted when the Management Unit is located in a country or parts thereof classified as low risk in accordance with EUDR three-tier risk system.

In cases where a simplified due diligence is exercised Risk Assessment and Risk Mitigation Measures are not necessary.

Relevant documentation demonstrating that there is a negligible risk of circumventing the EUDR is made available to the competent authority upon request.

NOTE: FSC Forest Management Certification is considered an effective risk mitigation measure to demonstrate no or only a negligible risk.