Work begins on Forced Labour Regulation implementation guidelines

The Forced Labour Regulation (FLR) bans the placing or making available on the EU market, or export from the EU, of products made with forced labour. By 14 June 2026, the European Commission (Commission) must publish guidelines to assist authorities, businesses and other stakeholders in applying the FLR. This article summarises the Regulation’s key obligations and outlines what to expect from the forthcoming guidelines as well as their publication timeline.

The FLR entered into force on 13 December 2024, with its provisions generally applying from 14 December 2027. Under the FLR, economic operators are prohibited from placing, making available, or exporting from the EU any product produced using forced labour. 

Forced labour is defined in the FLR by reference to the International Labour Organisation’s 1930 Convention on Forced Labour. Article 2 of the Convention defines it as “all work or service which is exacted from any person under the menace of any penalty and for which the said person has not offered himself voluntarily". The definition in the FLR also expressly includes forced child labour. 

For the purposes of the FLR, an economic operator may be any individual, company, or business (whether established in or outside the EU). The prohibition applies to all products, irrespective of their sector or origin, and whether they are manufactured in or outside the EU.

Enforcement of the FLR will rest with the competent authorities (CAs) designated by each member state, each responsible for investigating forced labour risks within its jurisdiction. In December 2025, Ireland published regulations designating the bodies responsible for implementing and enforcing the FLR in Ireland with responsibilities given to the Workplace Relations Commission as well as authorities that have been designated as the market surveillance authority in respect of products to which the FLR applies. The Commission will take the lead only if the suspected forced labour is taking place outside the EU.

Enforcement will centre on an investigative process consisting of two stages: a preliminary assessment followed, where necessary, by a formal investigation. 

• As part of the preliminary assessment, CAs will review potential violations using information from stakeholders, reports, risk indicators, and other relevant sources. Where suspicions arise, authorities may request additional information from the economic operators concerned. If a ‘substantiated concern’ persists, a formal investigation will follow. 
• CAs will notify the relevant economic operator of the scope and grounds of the formal investigation. The operator must provide any requested information or documentation within the specified timeframe (generally 30–60 working days). In exceptional circumstances, CAs may also conduct field inspections.

If the CA determines that a product made using forced labour has been placed, made available, or exported from the EU, it will adopt a decision containing:

• a prohibition on placing or making available on the EU market, or exporting, the offending products
• an order requiring the economic operator to withdraw the offending products from the EU market or to remove any related content or listings from its online interface
• an order directing the economic operator to dispose of the offending products in accordance with national and EU law

CAs must impose penalties on economic operators who fail to comply with such a decision.

Guidelines on the implementation of the EU rules on forced labour

By 14 June 2026, the Commission must publish guidelines to support businesses and CAs in implementing the provisions of the FLR (the Guidelines). These Guidelines will be organised into three main categories: 

• Guidelines for competent authorities – detailing the practical implementation of the FLR. These will include guidance for customs authorities, instructions on calculating financial penalties for economic operators that fail to comply with a decision prohibiting the placing or making available on the EU market, or exporting, a product made with forced labour, and benchmarks to support risk based assessments during investigations. They will also clarify the applicable standard of evidence in the context of investigations.
• Guidelines for economic operators – outlining due diligence expectations and responsibilities relating to forced labour. They will provide practical advice to help companies prepare for and comply with the FLR, including how to engage constructively with the Commission and other competent authorities.
• Guidelines for civil society organisations, victims, and other stakeholders – explaining how to submit information about potential violations relating to the use of forced labour, ensuring concerns are directed effectively through established reporting mechanisms.

The Union Network Against Forced Labour Products and the Stakeholder Expert Group on Forced Labour will play a key role in advising on the development and the revision of the Guidelines.

The Commission’s call for evidence

On 6 February 2026, the Commission published a call for evidence which forms part of a two-stage consultation process to gather stakeholder feedback to support the preparation of the Guidelines. 

The four-week call for evidence seeks feedback from stakeholders on the following key general aspects relating to the implementation of the FLR: 

• the types of evidence that the Commission and competent authorities should consider during investigations
• the documents that economic operators could submit at the preliminary stage of an investigation
• the documents and evidence stakeholders should provide when reporting alleged cases of forced labour
• best practices for forced labour due diligence, including how to identify, assess, prevent and address forced labour risks across different product groups and sectors
• effective approaches to remediation, including how economic operators should address forced labour and remedy the harm caused
• additional resources (such as FAQs) that would help stakeholders understand and comply with the Regulation
• any training or capacity‑building needs for economic operators to support compliance with the FLR

Next steps

Once the call for evidence closes on 6 March 2026, the Commission will begin a series of targeted consultations with stakeholders directly affected by the FLR. It may also seek sector‑specific insights from national authorities, review bodies, businesses of all sizes, NGOs, international organisations, social partners, victims of forced labour, and academic or research institutions. These consultation activities will take place throughout the first and second quarters of 2026 and will assist the Commission with its preparation of these Guidelines. We will continue to monitor developments and provide updates in future articles.

For further information in relation to this topic, please contact Jill Shaw, ESG & Sustainability Lead, Erin Ward, Solicitor, or any other member of the ESG & Sustainability Team.

Date published: 25 February 2026