Article 11 Guidelines
The Commission, in consultation with relevant stakeholders, shall make available, by 14 June 2026, and regularly update, guidelines which shall include the following:
(a) guidance for economic operators on due diligence in relation to forced labour, including forced child labour, which shall take into account applicable Union and national law, setting out due diligence requirements with respect to forced labour, guidelines and recommendations from international organisations, as well as the size and economic resources of economic operators, different types of suppliers along the supply chain, and different sectors;
(b) guidance for economic operators on best practices for bringing to an end and remediating different types of forced labour;
(c) guidance for competent authorities on the practical implementation of this Regulation, in particular Articles 8, 17 and 18, including benchmarks for assisting competent authorities in their risk-based assessments in the context of investigations and guidelines on the applicable standard of evidence;
(d) guidance for customs authorities and economic operators on the practical implementation of Article 27 and, where appropriate, any other provision laid down in Chapter V, Section II;