Special cases explained: Letters, brochures, flyers - what falls under "correspondence"?

Executive Summary

The EU regulation on deforestation-free products(EUDR) presents companies with the challenge of correctly classifying paper products and assigning them to the relevant regulatory requirements. The so-called "correspondence" exemption, which exempts individualized, written communications such as letters or invoices from the obligation to provide evidence, is particularly relevant here. However, this exemption does not apply to mass-distributed advertising materials such as flyers or brochures, which are primarily for advertising purposes and are therefore subject to stricter documentation requirements.

The distinction between correspondence and advertising material is made on the basis of the main purpose (communication versus advertising) and the type of distribution (individualized versus mass). Companies must carefully classify their paper products according to these criteria and store them accordingly in the merchandise management or ERP system in order to minimize compliance risks. Close cooperation between compliance, marketing and sales as well as regular training support legally compliant implementation.

Incorrect classifications can have significant consequences for logistics, verification obligations and regulatory audits. It is therefore advisable to continuously review the classifications in accordance with current legal requirements and, if necessary, seek expert advice. This ensures that both communication documents and advertising materials comply with the requirements of the EUDR and that companies remain legally compliant in the long term.

EUDR and the derogation: What does "correspondence" mean?

Legal basis and CN classification

With the EUDR (Regulation (EU) 2023/1115), the European Union has created a binding legal framework to keep products on the EU internal market free from deforestation and forest degradation. The products affected include wood and products made from it, such as paper. The regulation imposes strict due diligence requirements for the import, marketing and use of these products.

Of particular importance here is the classification according to the customs tariff (CN code, Combined Nomenclature). Paper products are technically and legally differentiated according to their intended use and form. According to Annex I of the EUDR, pulp and paper of chapters 47 and 48 of the Combined Nomenclature are affected, with the exception of bamboo-based products and 100% recycled materials.

One of the most important exceptions probably relates to "correspondence". According to the EU Commission 's clarification, business correspondence is not subject to EUDR (2.13). Letters are used exclusively for communication within the EU. In accordance with Article 1(26) and Article 141(2) of Delegated Regulation (EU) 2015/2446 to the Union Customs Code, "letters" are not subject to the customs declaration obligation and therefore not subject to the obligation to submit a DDS reference number. Even within the EU, such letter consignments are not placed on the market or made available, but are used for communication purposes.

It should be noted that relevant products contained in letter consignments (e.g. in an envelope) cannot be considered as "letter consignments" and may therefore be subject to customs declaration and the presentation of a DDS reference number.

This means that enclosures to the letters are covered by the EUDR, provided they are relevant raw materials and products as defined in Annex I.

The legislator is thus drawing on the established customs tariff classification system, which defines the term "correspondence" narrowly but clearly. The pragmatic implementation for companies lies in correctly assigning the paper goods concerned to their customs tariff and documenting the respective intended use.

What is classic correspondence?

In the context of the EUDR, "traditional correspondence" refers to all documents whose main purpose is personal or business communication with a specific or individualized person or organization. Examples include business letters, invoices, offers, confidential communications, medical letters, official notifications or personal cards and invitations. As a rule, these are documents created exclusively for a specific recipient, which are sent in the form of letters or cards or handed over personally.

Last but not least, the criterion of individualization is essential. The correspondence contains references to the addressee, is not distributed identically en masse and has correspondingly personalized elements. Technically, there is often an address field, an individual salutation or relevant additional information. In addition to traditional paper letters, cover letters, administrative documents and official forms are also considered correspondence in most cases if they are personalized accordingly.

Background to the exception

The exemption for correspondence articles in the EUDR has its origins in the European legislator's desire to avoid unnecessarily burdening the functionality and efficiency of business and personal communication with additional regulatory obligations. Written communications that are directly related to the recipient and are mostly used in original work, business or legal transactions should remain exempt from deforestation regulation.

Nevertheless, a blanket inclusion in the scope of the EUDR would entail a large administrative burden. Authorities and companies would be forced to provide proof of the supply chain of the paper used for every document - even for the smallest items of mail such as invitations, invoices or personal letters. The exemption will therefore reduce the burden on communication and administration without jeopardizing the main objective of the EUDR - the reduction of deforestation.

Differentiation from advertising material: flyers, brochures, etc.

Definition of advertising material in the context of the EUDR

While the concept of correspondence clearly includes individualized communications, advertising material is a completely different type of product in the context of the EUDR. Advertising material is printed material with the same content that is distributed en masse, such as flyers, catalogs, brochures, product brochures, trade fair newspapers or advertising inserts. These paper products are aimed at a broad public target group and have an advertising, informative or promotional purpose.

With regard to the Combined Nomenclature, advertising materials are generally not subsumed under the excluded CN heading 4817, but rather under CN 4901 (printed books/brochures), CN 4911 (other printed matter such as leaflets, advertising flyers) or comparable tariff headings. According to the EU authorities' declaration, the decisive factor is that the EUDR correspondence exemption does not apply to papers whose main purpose is not individual communication with the recipient, but rather mass advertising, product information or public relations.

Advertising material ≠ Correspondence: The legal and substantive difference

The key difference between advertising material and correspondence is, on the one hand, the actual distribution (targeted at individuals versus the general public) and, on the other hand, the intended purpose (personal communication versus promotional information). In the EUDR context, this results in strict legal obligations to provide evidence for advertising material. Companies that import flyers, brochures or similar advertising products made of paper within the EU or place them on the market for the first time must demonstrate that the origin of the pulp or wood used complies with EUDR requirements.

For correspondence items that are individually addressed and intended exclusively for personal/internal communication, this obligation to provide evidence does not apply. However, even if an advertising letter is individualized, its main purpose must not be predominantly aimed at mass advertising. The transitions here are sometimes fluid, but in case of doubt they are decided to the detriment of the exception: mass-addressed serial letters with an identical advertising message are classified as advertising material.

An illustrative practical example:

1. A company sends invoices with individually listed services - this is correspondence and is exempt from EUDR.
2. Another company sends a semi-annual product catalog to thousands of recipients, each with a personalized customer approach - despite individualization, the main purpose (information, advertising) and mass mailing apply, which is why the obligations to provide evidence under the EUDR apply.

Comparison of typical practical examples

Specific practical examples help to clarify the distinction between correspondence and advertising material within the EUDR framework:

A craft business sends individual offers, project descriptions and order confirmations to its customers. Each document explicitly refers to a specific recipient and their order by date, address and content. These documents are clearly considered correspondence and are therefore exempt from EUDR.

Company brochures, image flyers or promotional leaflets are different: These are produced in large quantities, have the same content everywhere and are used to advertise a product or service. Even if an individual name is printed on the brochure (e.g. for mailing to existing customers), the overall purpose of the advertising information is paramount. The correspondence exception does not apply here.

It becomes difficult in borderline cases, such as information letters of an explanatory nature. An energy supplier informs all customers about tariff changes in a standardized message. Although the content is the same and only the address data differs, in practice such letters are usually still regarded as correspondence - although this depends on the national interpretation. In cases of doubt, companies should obtain a qualified customs or compliance law assessment.

Recommendations for action for companies

Classification of paper products in the portfolio

For companies with a wide range of paper products, the precise classification of individual items with regard to the EUDR correspondence exemption is of central importance. First of all, it is advisable to take a comprehensive inventory of all paper products used in the portfolio: Which products are mainly used as correspondence, which are used for marketing or promotional purposes, and which fall into hybrid categories?

In the next step, each product should be analyzed according to its main purpose, mode of distribution and actual use. Products that are regularly sent to individuals, partners or authorities on an individualized basis should be clearly assigned to correspondence. For products with identical content and mass distribution (e.g. advertising brochures, trade fair flyers or mailing campaigns), classification as advertising material is generally EUDR-compliant.

Internal guidelines with examples and decision trees that support classification have proven their worth. This is the only way to ensure that no incorrect declarations are made and that the correct obligation to provide evidence in accordance with EUDR is complied with in cases of doubt.

Establishing clear classifications in the ERP/merchandise management system

To minimize the risk of incorrect declarations, it is advisable to firmly anchor the defined product classification in the ERP or merchandise management system. A merchandise management system is a specialized system for managing the movement of goods. Whereas an ERP system (Enterprise Resource Planning) is a more comprehensive solution for planning and controlling all company resources. The integration of unique features for classification and tariff codes enables the automated assignment of individual products to the categories "correspondence" and "advertising material" as defined by the EUDR. This facilitates both internal compliance checks and subsequent documentation for customs or inspection authorities.

Practical example: A wholesaler implements a mandatory field in its merchandise management system to specify the primary intended use for each paper item. Only products with a clearly personalized shipping route can be booked as correspondence. For promotional products, the proof with the EUDR-relevant supply chain information is automatically triggered.

Regular training of the responsible department heads and an annual review of the classified product groups also offer additional security. In the case of complex product portfolios, a regular comparison with current customs or compliance law assessments should be carried out.

Cooperation between compliance, marketing and sales

The successful implementation of the EUDR exemption for correspondence products requires close cooperation between the compliance/legal department, marketing and sales. While compliance management ensures the legal classification, marketing is responsible for the correct description and labeling of products. Finally, the sales department knows the actual use cases in the market.

A smooth exchange in the form of internal coordination rounds, joint development of decision-making aids and a central catalog of questions helps to eliminate ambiguities. For new or hybrid paper products in particular, it is advisable to establish joint workshops in order to avoid uncertainties and keep the internal workflow lean.

The appointment of a central EUDR officer, who acts as a central point of contact for all questions relating to the classification and categorization of paper products, has also proven its worth here. Companies with international locations should ensure that local particularities are taken into account in the national implementation of the EUDR.

Conclusion and outlook

The EUDR presents companies with the task of precisely classifying paper products and documenting them accordingly. Thanks to a clearly defined EUDR exemption, individually addressed letters, invoices and comparable traditional correspondence products remain largely exempt from the obligation to provide evidence. At the same time, mass products such as flyers, brochures or advertising leaflets are fully responsible for complying with the EUDR requirements for paper products.

The decisive criteria are the intended use (communication vs. advertising), the type of distribution (individualized vs. mass) and the content. Incorrect categorization leads to increased compliance risk and considerable post-processing effort in the supply chain.

It is worthwhile for companies to invest time and resources in precise testing and documentation. The integration of these classification processes into the existing ERP system, combined with a trained, interdisciplinary team, ensures lasting legal certainty and protects against unnecessary additional work. In view of the large number of products and exemptions within the EUDR, ongoing review and coordination with current regulatory developments is essential.

For complex or borderline paper products, early coordination with specialist advice is also recommended. The continuous updating of internal checklists and stringent documentation of classification decisions create security even in the event of a subsequent customs or regulatory review.

Companies wishing to delve deeper into the topic of EUDR and the exemptions for paper products can find further specialist content from specialized industry associations, in white papers and on the information portals of the European and national customs authorities. Industry-specific webinars or advice on the correct classification of paper products in accordance with the EUDR are also helpful.