This PAS gives guidance on Regulation (EU) No 995/2010 laying down the obligations of operators who place timber and timber products on the market (hereafter referred to as the Regulation) [1]. In particular it gives guidance on: who is affected by the Regulation and their obligations (see Clause 3); how to develop and implement a due diligence system to minimize the risk of illegal timber in the supply chain (see Clause 4 and Clause 5); and good practices for responsible trade in timber and timber products that go beyond the minimum requirements of the Regulation, including communicating due diligence to interested parties (see Clause 6 and other guidance preceded by a green upwards-pointing arrow ). This PAS also makes reference to the Commission Implementing Regulation (EU) No 607/2012 of 6 July 2012 on the detailed rules concerning the due diligence system and the frequency and nature of the checks on monitoring organizations as provided for in the Regulation (EU) No 995/2012 of the European Parliament and of the Council laying down the obligations of operators who place timber and timber products on the market (hereafter referred to as the Implementing Regulation) [2]. This PAS is applicable to all organizations that have an obligation to meet the Regulation, which are those organizations that trade in imported and domestically grown timber and timber products on the EU market. This PAS can also be used by any other organization involved in timber and timber products interested in improving their responsible sourcing practices. It covers those timber and timber products affected by the Regulation, a list of which is given in the annex to the Regulation. Examples of timber and timber products covered by the Regulation include solid materials like sawn hardwood and softwood, and composite materials like particleboard, pulp, paper and paper-based products like notebooks and envelopes and some packaging when it is sold as a product. The annex to the Regulation has been reproduced in Table 1. This PAS is also applicable to monitoring organizations, where it can provide a benchmark for developing a due diligence system and be used as a reference to help appraise the services offered by such organizations.