EU revises EUDR product list; added goods covered from 30 December 2027

Importers bringing goods into the EU from outside the Union and exporters sending them out must check two lists in parallel before lodging a customs declaration: Annex I to Regulation (EU) 2023/1115 and Commission Delegated Regulation (EU) 2026/2102 of 13 July 2026, which amends that AnnexEuropa.Tulli Products have been both added to and removed from the scope, and the requirements for newly added products apply only from 30 December 2027Tulli.

Live cattle entries 0102 21 and 0102 29 are replaced by a single ex 0102 entryEuropa, with no change to the product scope. Frozen cattle tongues (ex 0206 21 00) are added, deferred to 30 December 2027EuropaEuropa. Soluble coffee (2101 11 00, extracts, essences and concentrates of coffee) is added, applying from 30 December 2027EuropaEuropa. Raw hides and skins of cattle (ex 4101), tanned or crust hides and skins of cattle (ex 4104) and leather of cattle further prepared after tanning or crusting (ex 4107) are deletedEuropa: Union operators in the leather chain have limited leverage to obtain supplier information.

Only relevant commodities count. Only cattle of the genus Bos and its subgenera fall in scope; buffalo of the Syncerus genus and bison of the Bison genus are outside itEuropa. Only oil palm of Elaeis spp., including Elaeis guineensis, countsEuropa; babassu oil from Attalea spp., including Attalea speciosa, and oils from other palm tree species do notEuropaTulli. The Regulation applies to rubber of Hevea brasiliensisTulli; it does not apply to balata, gutta-percha, guayule, chicle and similar natural gums produced with other species and to synthetic rubber productsEuropaTulli. Bamboo, rattan and other woody materials, and products made of them, are outside the scopeEuropa. Heading 1511 for palm oil and its fractions now carries the ex markingEuropa, so only palm-oil-based products fall inTulli.

Waste under Directive 2008/98/EC and used or second-hand products are carved out of entries including cocoa waste, palm oils, fuel wood, wood entries ex 4403 to ex 4421, furniture and prefabricated buildingsEuropaEuropa. Aircraft and motor vehicle seats drop out for limited wood contentEuropa. Conveyor and transmission belts (ex 4010) and other vulcanised-rubber articles (ex 4016) are deleted for limited natural-rubber contentEuropa, and the retreaded-or-used-tyres entry (ex 4012) is replaced by tyre treads only (ex 4012 90 30)Europa. Soya beans for sowing fall out: heading 1201 is replaced by 1201 90 00 (other soya beans)EuropaEuropa.

Packing used to support, protect or carry another marketed or exported product is outside the scopeTulli, as are correspondence items and accompanying or free marketing and information materialsEuropa. Samples of negligible value and quantity used only to solicit orders, and products consumed or destroyed in examination, analysis or testing, are likewise outside itEuropaEuropa: a company importing a small sample for testing before a purchase decision needs no due-diligence (DD) statement for it if the sample is consumed in testing. Products used to manufacture medicinal products for human or veterinary use are excluded to the extent of that useEuropa.

An importer placing covered goods into free circulation submits a DD statement before lodging the import declarationTulli and quotes its reference number on itTulli; one statement covers several products and consignmentsTulli. An exporter acting as operator quotes its DD statement reference on the export declarationTulli; a downstream operator quotes the applicable condition codeTulli. General application starts 30 December 2026Tulli; micro and small enterprises follow on 30 June 2027, except for timber-regulation productsTulli.

Legal basis: Commission Delegated Regulation (EU) 2026/2102 of 13 July 2026 amending Regulation (EU) 2023/1115 as regards the list of relevant commodities and relevant productsEuropa; Regulation (EU) 2023/1115 on deforestation-free products.