EUDR Commodities: The Seven Relevant Commodities and Their Derived Products

Its obligations attach to the products derived from them that Annex I lists in 89 entries, and they apply from 30 December 2026.

A product counts only if Annex I lists it and it contains, has been fed with or has been made using one of the seven (Article 2(2)). The EU Deforestation Regulation (OJ L 150, 9.6.2023, p. 206) entered into force on 29 June 2023 and now reads as amended by Regulations (EU) 2024/3234 and 2025/2650 and Delegated Regulation (EU) 2026/2102. The delegated act narrowed four commodities to named species and added 18 lines that apply from 30 December 2027. Table 1 links each commodity guide.

Table 1. The 7 EUDR commodities

Annex I, consolidated text of 18 September 2026; the ex 9403 entry counts once.

What Are the EUDR Relevant Commodities Under Regulation (EU) 2023/1115?

"Relevant commodities" means cattle, cocoa, coffee, oil palm, rubber, soya and wood (Article 2(1)); no amending act has changed the list. Regulation (EU) 2024/3234 moved the dates, Regulation (EU) 2025/2650 (in force since 26 December 2025) redefined the roles, and Delegated Regulation (EU) 2026/2102 (adopted 13 July 2026, in force since 18 September 2026) rewrote Annex I. The consolidated text of Regulation (EU) 2023/1115 dated 18 September 2026 holds all three amendments.

What Turns a Product Into a Relevant Product?

A product is a relevant product only if it is listed in Annex I and contains, has been fed with or has been made using a relevant commodity (Article 2(2)). The three links to a commodity are listed below.

• Contains: chocolate under heading 1806 contains cocoa.
• Has been fed with: cattle fed with a relevant product, such as soya meal 2304, need deforestation-free feed, evidenced for the animals' lifetime up to 5 years (recital 39; FAQ Version 5 (April 2026), 1.26.1).
• Has been made using: palm soap under ex 3401 11 00 is made using oil palm.

Annex I listing is the gate: without a listed CN code, none of the three links brings a product into scope.

Which Species Does Each Commodity Cover?

Since 18 September 2026, Annex I notes (1) to (4) (Delegated Regulation (EU) 2026/2102) limit four commodities to named species, as listed below.

1. Cattle: only the genus Bos with the sub-genera Bos, Bibos, Novibos and Poephagus under subheadings 0102 21 and 0102 29; not buffalo (Syncerus) or bison (Bison).
2. Oil palm: Elaeis spp., including Elaeis guineensis; not babassu oil from Attalea spp. or oils from other palm species.
3. Rubber: Hevea brasiliensis only; not balata, gutta-percha, guayule, chicle or synthetic rubber.
4. Wood: not bamboo, rattan or other materials of a woody nature.

Cocoa, coffee and soya carry no species note.

Why Does the EUDR Cover These Seven Commodities?

Recital 38 of Regulation (EU) 2023/1115 explains the choice: a literature review delivered "a first list of eight commodities", and the seven chosen carried the largest share of Union-driven deforestation of the eight analysed in the research paper used: oil palm 34.0 %, soya 32.8 %, wood 8.6 %, cocoa 7.5 %, coffee 7.0 %, cattle 5.0 % and rubber 3.4 %.

Wood followed a separate path: "Wood was directly included in the scope as it was already covered by Regulation (EU) No 995/2010", the EU Timber Regulation that the EUDR repeals with effect from 30 December 2026. The shares are the 2023 basis of the selection, not annual deforestation figures.

How Many EUDR Annex I Entries Does Each Commodity Have?

Annex I holds 89 entries in the current consolidated text: cattle 8, cocoa 6, coffee 2, oil palm 28, rubber 10, soya 4 and wood 31, of which 18 apply from 30 December 2027. Those 18 lines are 1 cattle line, 1 coffee line and 16 oil-palm lines added by Delegated Regulation (EU) 2026/2102; none is wood. Oil palm and rubber each had 12 lines in the 2023 text.

Entries use the Combined Nomenclature (Annex I to Regulation (EEC) No 2658/87): without "ex" an entry covers the whole heading, with "ex" only the part described (FAQ 2.2, the Commission's non-binding view under Article 15(5)). Every code and its date is set out in EUDR Annex I.

What Does Each Commodity Cover, From Raw Material to Derived Product?

Each commodity runs from the raw material to the derived products that Annex I lists; Table 1 above links each guide.

Cattle: Live Animals, Beef and Offal, No Leather

Cattle covers 8 lines from live animals (ex 0102) to beef, offal and prepared meat (ex 1602 50); frozen tongues (ex 0206 21 00) apply from 30 December 2027. Hides, skins and leather (ex 4101, ex 4104, ex 4107) left Annex I on 18 September 2026, as explained under EUDR and leather.

Cocoa: Beans to Chocolate, Headings 1801 to 1806

Cocoa covers the six whole headings 1801 to 1806, from beans to chocolate; heading 1802 excludes waste since 18 September 2026. Chocolate needs due diligence on its cocoa inputs only, not on any palm oil it contains (Guidance C/2026/3896, section 9), as set out for EUDR and chocolate.

Coffee: Heading 0901 and Soluble Coffee From 2027

Coffee covers heading 0901 from 30 December 2026 and soluble coffee 2101 11 00 from 30 December 2027. Heading 0901 covers green, roasted and decaffeinated coffee, husks, skins and substitutes containing coffee, while instant mixes (2101 12) and roasted chicory (2101 30 11) are not listed.

Oil Palm: Palm Oil, Kernels, Oleochemicals and Soap

Oil palm has the most lines, 28: 12 from 30 December 2026 and 16 added from 30 December 2027, palm soap (ex 3401 11 00, ex 3401 20) among them. Derivative lines apply only where "synthesized using oil palm" or made using it; the same CN code from tallow, soy, rapeseed, coconut or tall oil is out (Guidance, section 7(b)), as detailed for palm oil derivatives.

Rubber: Natural Rubber, New Tyres, Treads and Gloves

Rubber covers 10 lines of natural rubber of Hevea brasiliensis, from ex 4001 to new tyres (ex 4011), tyre treads (ex 4012 90 30), inner tubes (ex 4013) and gloves (ex 4015). Belts (ex 4010) and other vulcanised articles (ex 4016) left on 18 September 2026, as explained under EUDR and tyres.

Soya: Beans, Flour, Oil and Meal

Soya covers four lines: beans 1201 90 00, flour and meal 1208 10, oil 1507 and oilcake 2304. Soya beans for sowing (1201 10 00) left Annex I on 18 September 2026 (Delegated Regulation (EU) 2026/2102, Annex point (6)(aa)).

Wood: Logs to Paper, Seats and Furniture

Wood has 31 entries, from fuel wood (ex 4401) to pulp, paper, six wooden seat lines, furniture and prefabricated buildings (ex 9406 10 00). Three product groups need a closer reading, compared below.

Which EUDR Rules Differ From One Commodity to Another?

The Article 3 conditions apply equally to all seven commodities, but geolocation, the deforestation-free test and the dates differ by commodity.

EUDR Geolocation: Establishments for Cattle, Plots for the Other Six

For cattle, geolocation covers every establishment where the animals were kept; for the other six commodities, every plot of land, as a polygon above 4 hectares, about 9.88 acres (Article 2(28), 9(1)(d)). Coordinates carry at least six decimal digits, cattle establishments are points (Article 2(29)), and cattle feed needs no geolocation (FAQ 1.26.1). The point and polygon formats are set out under EUDR geolocation.

Deforestation-Free: Why Only Wood Faces a Forest-Degradation Test

All seven commodities must come from land not deforested after 31 December 2020; only wood must also be harvested without inducing forest degradation after that date (Article 2(13)(b)). Forest means land of more than 0.5 hectares (about 1.24 acres) with trees higher than 5 metres and canopy cover above 10 % (Article 2(4)). Plantations of the other six commodities and agroforestry systems are agricultural plantations, excluded from forest (Article 2(6)). The forest and degradation tests are explained under deforestation-free under the EUDR.

Which EUDR Dates in Force Apply to Each Commodity?

Obligations apply from 30 December 2026 for every commodity; operators that are natural persons or micro or small undertakings established as such by 31 December 2024 follow from 30 June 2027, except for products in the Annex to Regulation (EU) No 995/2010, which apply from 30 December 2026 (Article 38(2) and (3), as replaced by Regulation (EU) 2025/2650). Products produced before 29 June 2023 are outside (Article 1(2)); for cattle the production date is the date of birth (Guidance, section 3), for the other commodities in most cases the time of harvest (FAQ 1.25).

Table 3. EUDR dates by commodity

Logs, sawn wood, panels, pallets, pulp and paper are products in the Annex to Regulation (EU) No 995/2010 and keep 30 December 2026.

Every other date sits among the EUDR dates in force.

Which Products Made From the Seven Commodities Are Not Covered or Exempt?

A product that contains a relevant commodity is outside the EUDR when its CN code is not in Annex I, such as margarine made from palm oil or a car with natural-rubber tyres (FAQ 2.1). Named products outside Annex I are listed below.

• Cattle: sausages 1601 (FAQ 3.14), tallow 1502, gelatin 3503, leather goods 4202, footwear 6403.
• Cocoa: chocolate biscuits 1905 (FAQ 3.14), ice cream 2105.
• Coffee: instant mixes 2101 12, coffee beverages 2202 99.
• Oil palm: liquid skin-washing products 3401 30, surfactants 3402.
• Rubber: synthetic rubber 4002, hoses 4009, vehicles.
• Soya: compound feed 2309, soya lecithin, tofu, soy sauce.
• Wood: printed products (ex 49, removed on 26 December 2025), aircraft and motor-vehicle seats (removed on 18 September 2026).

Retreaded and used tyres are not listed either. Waste, used goods and the other carve-outs are listed under EUDR exemptions.

Can the List of EUDR Commodities Change?

Not by delegated act: Article 34(1) empowers the Commission to amend Annex I "with regard to the relevant CN codes of relevant products", while the seven commodities are fixed in Article 2(1) of the Regulation itself. Delegated Regulation (EU) 2026/2102 used that power; its draft was published with the simplification review COM(2026) 191 of 4 May 2026, which made no legislative proposal.

A new commodity runs through the general review: by 30 June 2030, and at least every five years after, the Commission reports with a legislative proposal if appropriate (Article 34(2)). Point (i) names "the need and feasibility of extending the scope of this Regulation to further commodities, including maize", and the potential inclusion of "biofuels (HS code 382600)". Leather is reserved for the same review (recital 2 of Delegated Regulation (EU) 2026/2102).

What Do EU Import Figures Show for Each EUDR Commodity?

Eurostat Comext (dataset DS-045409, updated 16 October 2026) records 2025 EU imports under each commodity's main headings, led by coffee 0901 at EUR 18,731.5 million. The cattle figure covers all bovine animals, although the cattle lines are limited to Bos.

Table 4. EU imports from outside the EU, 2025

Eurostat Comext DS-045409, updated 16 October 2026, queried 24 October 2026; partner = country of origin; trade figures, not Annex I scope.

Every rule on this page is checked against EUR-Lex and Commission sources; see our methodology and fact-checking.

This guide explains the rules; it is not legal advice for an individual case.

How Do the EUDR Commodities Connect to Compliance, Roles and Country Risk?

The commodity sets which Annex I lines and special rules apply; the role, the country of production and the due diligence steps set what a company must do. The steps of EUDR compliance are the same for all seven.

Which EUDR Role Do You Have for a Commodity?

The role follows the transaction, not the commodity: operator (Article 2(15)), micro or small primary operator (2(15a)), downstream operator (2(15b)) or trader (2(17)). Downstream operators and traders file no due diligence statement (Article 5), as the EUDR roles set out.

How Does EUDR Due Diligence Apply to Every Commodity?

Due diligence has the same three components for every commodity (Article 8(2)): information (Article 9), risk assessment (Article 10) and risk mitigation (Article 11). Segregation applies and mass balance does not (FAQ 1.4), within EUDR due diligence.

How Does EUDR Country Benchmarking Apply to the Seven Commodities?

The risk class follows the country of production (Article 2(24)), not the commodity: Implementing Regulation (EU) 2025/1093 lists 140 low-risk and 4 high-risk countries (Belarus, North Korea, Myanmar, Russia), and every other country is standard risk. The class rates Article 3(a) deforestation risk only, as EUDR country benchmarking explains.

Does Certification Prove That a Commodity Meets the EUDR?

No: no EUDR certificate exists; a scheme certificate is complementary information under Article 10(2)(n), and nothing beyond the free EUDR Information System is mandatory (Implementing Regulation (EU) 2024/3084, Article 18(1)). What schemes prove is covered under certification and the EUDR.

Does the EU Timber Regulation (EUTR) Still Apply to Wood?

The EUTR is repealed from 30 December 2026 but applies until 31 December 2029 to timber produced before 29 June 2023 and placed from 30 December 2026 (Article 37). The transition is set out under EU Timber Regulation (EUTR).

Is the EUDR Delayed Again for Any Commodity?

No: as of 24 October 2026 no further postponement is proposed, for any commodity. Each earlier EUDR delay is documented with the act that decided it.

What Do Operators Most Often Ask About EUDR Commodities?

Operators most often ask about EU-grown commodities, small quantities and samples. More answers to the questions operators, traders and suppliers ask are collected on the FAQ page.

Are Commodities Grown in the EU Covered?

Yes: commodities produced in the Union are covered like imports, in the Commission's view (FAQ 2.4). Beef from EU farms, EU timber and every other relevant product of EU origin meet the same Annex I test and the same three conditions of Article 3.

Are Small Quantities of a Commodity Exempt?

No: the EUDR sets no volume or value threshold below which it does not apply (FAQ 2.3). A single pallet of coffee carries the same obligations as a full shipload of the same Annex I product.

Are Commodity Samples Covered?

No: samples of products of negligible value and quantity, used only to solicit orders, and products used up in examination, analysis or tests are excluded by Annex I note (5), inserted by Delegated Regulation (EU) 2026/2102 with effect from 18 September 2026.