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Table of Contents: 1. Introduction. – 2. EU deforestation regulation. – 2.1. Impact assessment. – 2.2. Overall design. – 2.3. Commodities covered. – 2.4. – Due diligence. – 2.5. Benchmarking system. – 2.6. Non-compliance and penalties. – 2.7. Concluding remarks. – 3. Carbon border adjustment mechanism. – 3.1. Impact assessment. – 3.2. Overall design...