On 17 September 2026, the Official Journal of the European Union published Delegated Regulation (EU) 2026/2102, amending Annex I to Regulation (EU) 2023/1115 (the EU Deforestation Regulation, "EUDR") on the list of "relevant commodities and relevant products". The amendment brings in previously omitted products—such as a range of palm-oil-derived chemicals and frozen cattle tongues—while removing products with low deforestation relevance, such as leather and low-rubber-content products, and clarifies the exemptions for waste and used/second-hand products.
Main amendments
1. Clarification of commodity definitions: Explanatory notes are added to the four relevant commodities—cattle, oil palm, rubber and wood—to clarify the species to which they apply.
2. Products newly included:
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Various chemicals derived from palm oil (including alcohols, acids and esters, covering HS headings 2905, 2915, 2916, 2921, 2923, 2924, 3401, 3823, 3824 and 3907)
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Frozen cattle tongues (HS 0206 21 00)
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Extracts, essences and concentrates of coffee, i.e. instant coffee (HS 2101 11 00)
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Raw hides and skins of cattle, tanned or crust hides and skins of cattle, and leather of cattle (HS ex 4101, ex 4104, ex 4107)
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Conveyor or transmission belts or belting of vulcanised rubber (HS ex 4010) and other articles of vulcanised rubber (HS ex 4016)
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Soya beans for sowing (the original HS 1201 entry is replaced by HS 1201 90 00, "other" soya beans only)
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Live cattle: the codes "0102 21, 0102 29" are simplified to "ex 0102"
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Retreaded or used tyres: "ex 4012" is replaced by "ex 4012 90 30" (tyre treads only)
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Seats (aircraft and motor vehicle seats) are disaggregated from the wood entries (limited wood content), with specific codes such as ex 9401 31 00, ex 9401 61 00 etc.
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Relevant palm-oil-derived products to the extent they are used in the manufacturing of medicinal products for human or veterinary use
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Waste as defined in Article 3, point (1), of Directive 2008/98/EC, as well as used products and second-hand products
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Samples and products for testing or analysis
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Single-use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product (including reusable packaging from the moment it is used for such purpose)
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Marketing and information materials exclusively accompanying another product made available on the market or exported, or supplied free of charge
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Items of correspondence
