Commission Delegated Regulation (EU) 2026/2102 of 13 July 2026, amending Annex I to the EUDR, has been published in the Official Journal of the European Union. The amendment enters into force on 18 September 2026, although certain newly added products will become subject to EUDR obligations only from 30 December 2027.
The Commission is changing the scope of products covered by EUDR
The amendment both narrows the scope of certain product categories and adds products that were previously outside the regulation.
Annex I no longer includes, among others, cattle hides and skins under CN codes ex 4101, 4104 and 4107, rubber conveyor or transmission belts, and soybeans intended for sowing.
The scope of certain product categories has also been clarified. In the case of retreaded tyres, the regulation now covers only the tread itself under CN code ex 4012 90 30, rather than the entire tyre.
New products are being added to Annex I
The delegated regulation also expands the list of products covered by EUDR.
Newly added items include, among others, instant coffee and certain palm oil derivatives. For some of these products, however, EUDR obligations willapply only from 30 December 2027.
In practice, businesses should therefore review not only the relevant commodity category, but also the specific CN code and the date from which a givenproduct becomes subject to the regulation.
New exclusions are intended to simplify compliance
The delegated regulation also introduces general exclusions for certain categories of products.
Among the items remaining outside the scope of EUDR are waste, samples of negligible value used to obtain orders, products intended for researchand testing, and correspondence items.
The exclusions also cover packaging materials where they are used, among other things, to protect or support a product during transport, as well as marketing materials supplied free of charge together with another product.
Rules for used and second-hand products have been clarified
For most wood and furniture products, the regulation further clarifies that used and second-hand products are not covered.
This change may be particularly relevant for businesses trading in used furniture, wood products and other goods falling within the relevant Annex I categories.
Existing product catalogues should be reviewed again
The key conclusion is straightforward: businesses that have already implemented EUDR due diligence procedures should review their productcatalogues again.
The amendment may result both in certain products being removed from existing procedures and in new items having to be added. Businesses shouldtherefore verify CN codes, the scope of the new exclusions and the application dates for newly covered products.
Please contact us if your organisation requires support in updating the scope of products covered by its EUDR procedures.
We support businesses in reviewing CN codes and updating the catalogue of products covered by EUDR. We help determine which goods have been removed from the regulation, which have been added to Annex I and from what date the new obligations apply.
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