The 7 commodities and Annex I HS codes
Annex I of Reg. (EU) 2023/1115 lists the seven commodities and the customs codes that bring them into scope. The table below is every row of Annex I as it stands in the consolidated text of 18 September 2026, which includes Commission Delegated Regulation (EU) 2026/2102. A row marked "ex" covers only the products it describes: of cattle, of wood, made using oil palm, and so on. A row with a date is in scope only from that date.
| Commodity | Annex I rows |
|---|---|
| Cattle | ex 0102, ex 0201, ex 0202, ex 0206 10, ex 0206 21 00 (from 2027-12-30), ex 0206 22, ex 0206 29, ex 1602 50 |
| Cocoa | 1801, 1802, 1803, 1804, 1805, 1806 |
| Coffee | 0901, 2101 11 00 (from 2027-12-30) |
| Oil palm | ex 1207 10 00, ex 1511, ex 1513 21, ex 1513 29, ex 1516 20 (from 2027-12-30), ex 1518 00 (from 2027-12-30), ex 1520 00 (from 2027-12-30), ex 2306 60 00, ex 2905 16 (from 2027-12-30), ex 2905 17 00 (from 2027-12-30), ex 2905 19 00 (from 2027-12-30), ex 2905 45, ex 2915 39 (from 2027-12-30), ex 2915 70, ex 2915 90, ex 2916 15 (from 2027-12-30), ex 2916 19 10 (from 2027-12-30), ex 2921 19 (from 2027-12-30), ex 2923 90 00 (from 2027-12-30), ex 2924 19 00 (from 2027-12-30), ex 3401 11 00 (from 2027-12-30), ex 3401 20 (from 2027-12-30), ex 3823 11 00, ex 3823 12 00, ex 3823 19, ex 3823 70 00, ex 3824 99 (from 2027-12-30), ex 3907 29 (from 2027-12-30) |
| Rubber | ex 4001, ex 4005, ex 4006, ex 4007, ex 4008, ex 4011, ex 4012 90 30, ex 4013, ex 4015, ex 4017 |
| Soya | 1201 90 00, 1208 10, 1507, 2304 |
| Wood | ex 4401, ex 4402, ex 4403, ex 4404, ex 4405, ex 4406, ex 4407, ex 4408, ex 4409, ex 4410, ex 4411, ex 4412, ex 4413, ex 4414, ex 4415, ex 4416, ex 4417, ex 4418, ex 4419, ex 4420, ex 4421, ex 47, ex 48, ex 9401 31 00, ex 9401 41 00, ex 9401 61 00, ex 9401 69 00, ex 9401 80 00, ex 9401 91 90, ex 9403 30, ex 9403 40, ex 9403 50, ex 9403 60, ex 9403 91, ex 9406 10 00 |
The engine reads this table, with each row's description, from /v1/reference/commodities. The binding text is Annex I of Reg. (EU) 2023/1115.
What changed in 2025 and 2026
- Printed products (chapter 49) left Annex I with Reg. (EU) 2025/2650.
- Hides and leather (4101, 4104, 4107) left Annex I with Delegated Reg. (EU) 2026/2102.
- Live cattle is now one row, ex 0102.
- Added from 30 December 2027: frozen cattle tongues (ex 0206 21 00), coffee extracts (2101 11 00), and more oil palm derivatives.
- Now in scope: hard rubber (ex 4017) and tyre treads (ex 4012 90 30).
- Now itemised: chapter 44 is listed heading by heading, 4401 to 4421, and chapters 47 and 48 carry explicit exclusions.
What counts as "in scope"
Annex I applies to the code a product is declared under. A chocolate bar (HS 1806) is in scope via cocoa. A product declared under a code that is not a row, such as a printed book (HS 4901) or leather (HS 4104), is not in scope, even when it is made from an Annex I commodity.
If your HS code is NOT in Annex I, the regulation does not reach the shipment.
Edge cases worth knowing
- Bamboo and rattan are excluded from the wood rows by the Annex's own footnote.
- Used, second-hand and recovered products are excluded from many rows, as each row says.
- Waste and packaging: Annex I excludes waste as defined in Directive 2008/98/EC, packing material that only supports or carries another product, and samples or test products.
- Oil palm means Elaeis only. Babassu (Attalea) is not oil palm.
- Rubber means Hevea brasiliensis only. Synthetic rubber (4002) is out.
- Cattle means the genus Bos. Buffalo and bison are not in scope.
How to check your HS code
curl https://eudr.dev/v1/reference/commodities | jq
This returns every row with its description. The engine takes the longest row your code starts with. A shorter code, such as 1201 for the row 1201 90 00, is read as the row it can only be. A code that could belong to two commodities, such as 15, is refused and you are asked for more digits.
The eudr.compliance.dds.compile skill checks the HS code against Annex I. An out-of-scope code returns a not_in_scope verdict without using any emem cells.
See also
Authoritative sources
- Consolidated Reg. (EU) 2023/1115, 18.9.2026: the binding list.
- Delegated Reg. (EU) 2026/2102: the September 2026 amendment of Annex I.
- DG TAXUD HS / CN database: for matching a specific product code.
This page last changed on . It describes the Regulation as it stood then; where a date or a code matters to a decision, check it against the EUR-Lex text it cites.