According to Article 17(2) of Regulation (EU) 2017/821, the Commission has to present a review on the functioning and effectiveness of the Regulation to the Council and European Parliament every three years. The first review report was published on 24 September 2024. The 2027 review will focus primarily on how to improve the implementation and enforcement of the CMR in the EU. It will also seek to analyse 3TG supply chains feeding into the EU market and the uptake of due diligence by EU companies and the role of due diligence schemes. Further, the review will seek to identify concrete potential for easing burden on businesses under the current Regulation. The review will cover notably burden on SMEs and how facilitative measures (existing or new ones) can contribute to ease this burden, whilst not changing the reporting requirements foreseen in the regulation and keeping the alignment with the OECD international standard. The review will be desk-based and include stakeholder consultations