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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;

(e) information on the risk indicators of forced labour, including how to identify such indicators, which shall be based on independent and verifiable information, including reports from international organisations, in particular the ILO, civil society, business organisations and trade unions, and on experience from implementing Union law setting out due diligence requirements regarding forced labour;

(f) guidance for economic operators on due diligence in relation to forced labour imposed by state authorities;

(g) guidance for economic operators and product suppliers on how to engage in dialogue with competent authorities pursuant to Chapter III, in particular on the type of information to be submitted;

(h) guidance on how to submit information pursuant to Article 9;

(i) guidance for Member States on the method for calculating financial penalties and the applicable thresholds;

(j) further information to facilitate the competent authorities’ implementation of and the economic operator’s compliance with this Regulation. The guidance referred to in points (a), (b) and (f), shall focus in particular on assisting SMEs to comply with this Regulation. The guidelines referred to in the first paragraph shall be consistent with guidelines provided in accordance with other relevant Union law.