The EU Deforestation Regulation (EUDR) aims to ensure that products linked to cattle, cocoa, coffee, oil palm, rubber, soya, and wood that are placed on, made available on, or exported from the EU market have not contributed to deforestation or forest degradation. Companies must demonstrate that relevant products placed on the EU market are deforestation-free and have been produced in accordance with the relevant legislation of the country of production.
1. Changes to product scope
Commission Delegated Regulation (EU) 2026/2102 amends Annex I to Regulation (EU) 2023/1115.
From 18 September 2026, the entries for cattle hides and skins (ex 4101), tanned or crust hides and skins (ex 4104), and further-prepared cattle leather (ex 4107) are deleted. The entry for rubber conveyor and transmission belts (ex 4010) is also deleted. The previous entry for ex 4012, covering various rubber tyres and related products, is narrowed to ex 4012 90 30 – Tyre treads.
From 30 December 2027, additional products enter scope, including frozen cattle tongues, soluble coffee and coffee extracts, specified palm-oil derivatives, certain fatty acids and alcohols, chemical products and palm-oil-based soaps. Coverage depends on the precise product descriptions in Annex I.
2. Updated TARIC customs document codes
The European Commission’s TARIC document revision of 23 September 2026 updates codes used in customs declarations to identify relevant EUDR documentation or specific circumstances.
|
Code |
Purpose |
|
C720/C725 |
Re-imports by non-SME/SME downstream operators |
|
Y196/Y188 |
Exports by non-SME/SME downstream operators |
|
C718 |
Certain transitional goods |
|
Y187 |
Specified samples and products for testing |
|
Y190 |
Specified packaging materials |
|
Y191 |
Specified medicinal-product-related goods |
|
Y133 |
Certain used products, waste and recovered materials |
Code usage depends on the transaction, operator status and applicable legal conditions. These codes should not be treated as interchangeable exemptions.
3. What businesses should do
Importers, exporters and downstream operators should review product classifications, confirm which TARIC codes apply to their shipments, update customs procedures, and prepare for the December 2027 scope changes.
In summary, the amendments affect both the products covered by the EUDR and the customs documentation used to identify applicable requirements. Businesses should consult the legislation and current TARIC guidance before declaring specific goods.