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.

The procedures outlined in "Risk Assessment" and "Risk Mitigation" should be followed where new information (e.g., changes in risk) is obtained or becoming aware of concerns that could impact compliance with certification requirements.