(Ordinary legislative procedure: first reading)

The European Parliament,

–  having regard to the Commission proposal to Parliament and the Council (COM(2024)0452),

–  having regard to Article 294(2) and Article 192(1)) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C10-0119/2024),

–  having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

–  having regard to the opinion of the European Economic and Social Committee of 23 October 2024(1),

–  after consulting the Committee of the Regions,

–  having regard to the provisional agreement approved by the committee responsible under Rule 75(4) of its Rules of Procedure and the undertaking given by the Council representative by letters of 16 October 2024 and 4 December 2024 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

–  having regard to Rules 60 and 170 of its Rules of Procedure,

1.  Adopts its position at first reading hereinafter set out(2);

2.  Takes note of the statement by the Commission annexed to this resolution;

3.  Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

4.  Instructs its President to forward its position to the Council, the Commission and the national parliaments.

(1) Not yet published in the Official Journal. (2) This position replaces the amendments adopted on 14 November 2024 (Texts adopted, P10_TA(2024)0031).

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2024/3234.)

Commission statement on the occasion of the adoption of Regulation (EU) 2024/3234 of the European Parliament and of the Council of 19 December 2024 amending Regulation (EU) 2023/1115 as regards provisions relating to the date of application(1)

The Commission remains committed to easing the burden on businesses by reducing administrative requirements and eliminating unnecessary bureaucratic burdens.

To achieve this in relation to Regulation (EU) 2023/1115, the Commission will provide further clarifications and explore additional simplifications, and streamline reporting and documentation obligations, to keep them to a necessary minimum, in full compliance with the objectives of the Regulation. To this effect and to address these issues, the Commission will publish an updated edition of the Guidelines and Frequently Asked Questions. The Commission will also continue responding to feedback from stakeholders and Member States, assisting the traders and operators in implementation, in particular with regard to the obligation to submit due diligence statements throughout the value chain.

In order to allow traders and operators, in collaboration with competent authorities, to be in a position to meet the requirements of the Regulation, the Commission is prioritising the operationalization of the Information System. The benchmarking risk categorisation is also key to ensure predictability in the application of the Regulation for operators, traders, producing countries and competent authorities. The Commission strongly commits to ensure that both the Information System and the proposal for the risk classification should be available as soon as possible but no later than six months before the Regulation enters into application.

In the context of the general review of the Regulation, expected no later than 30 June 2028, the Commission will analyse, based where appropriate on an impact assessment, additional measures to simplify and reduce the administrative burden. This analysis will include the need for and the feasibility of reduced requirements in relation to sourcing from countries and parts thereof that have achieved positive results in line with the objectives of the Regulation.

(1) OJ L, 2024/3234, 23.12.2024, ELI: http://data.europa.eu/eli/reg/2024/3234/oj.