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What Changed in EUDR Annex I, and Which Version Applies Now?

Use EUDR Annex I as amended by Commission Delegated Regulation (EU) 2026/2102 for current classification work.

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Use EUDR Annex I as amended by Commission Delegated Regulation (EU) 2026/2102 for current classification work. The Commission adopted the amendment in July 2026, it was published in the Official Journal on 17 September 2026 and it entered into force on 18 September 2026.

  • Some newly added entries are expressly deferred until 30 December 2027. That does not move the main EUDR application date.
  • The former cattle hide and leather entries ex 4101, ex 4104 and ex 4107 were deleted.
  • Rubber: ex 4010 and ex 4016 were deleted and the broad 4012 treatment replaced by the narrower ex 4012 90 30 tyre-tread entry.
  • Oil-palm entries were revised and expanded around Elaeis spp., and a soluble-coffee entry was added.
  • The adopted act C(2026) 4920 is history. The published Regulation is the operative legal reference.

So the earlier question, “does the July change apply yet?”, has crossed from no to yes. The adopted act C(2026) 4920 is useful history but no longer the operative legal reference. The published Regulation is.

Some newly added Annex entries are expressly deferred until 30 December 2027. Do not flatten those into the main EUDR application point.

Which Annex I applies now?

For classification checked on 20 September 2026:

Scope source: EUDR Annex I as amended by Commission Delegated Regulation (EU) 2026/2102 Effective from: 18 September 2026 Classification checked: 20 September 2026

Use the EUDR scope owner for live CN-code classification. This page covers the change story and version history, not every product classification.

What changed materially?

The amendment changes real classification outcomes.

Cattle hide and leather entries were removed

The former ex 4101, ex 4104 and ex 4107 cattle hide/leather entries were deleted. Don't keep treating those deleted lines as current Annex I scope merely because they appeared in an earlier version.

This materially changes the worked answer for leather and footwear.

Rubber scope was narrowed and clarified

The former broad ex 4010 and ex 4016 entries were deleted. The earlier broad 4012 treatment was replaced by the more specific ex 4012 90 30 tyre-tread entry. Other rubber headings remain relevant where listed, subject to the Annex wording and the commodity boundary.

The amendment also makes the rubber commodity boundary explicit around Hevea brasiliensis and exclusions for other gums and synthetic rubber. See the current tyres and rubber scope owner.

Oil-palm entries were revised and expanded

The amendment clarifies the oil-palm commodity boundary around Elaeis spp. and revises existing entries. It also adds a group of further downstream entries, with specified additions deferred to 30 December 2027.

So don't jump from “palm-derived ingredient” to “finished detergent is an EUDR relevant product”. The product's own CN classification and Annex entry remain decisive. See palm derivatives and detergents.

Wood notes and exclusions changed

The amended Annex adds or clarifies exclusions involving bamboo, rattan and other materials of woody nature and expands several used, waste, packing, sample and informational-material boundaries. It also changes how some furniture entries are expressed.

See wood products under EUDR for the current worked view.

Other additions include deferred entries

The amendment also introduces other product changes, including a soluble-coffee entry and additional downstream oil-palm-related codes. Where the Annex expressly gives 30 December 2027 as the application date, keep that date attached to the entry rather than treating it as part of the 2026 cohort.

What should a business re-run now?

  1. Re-classify products that relied on an old Annex I line. This is essential for deleted or narrowed leather and rubber entries.
  2. Record the Annex version used. A scope decision without version provenance becomes hard to defend after a material amendment.
  3. Separate current entries from deferred additions. “In the amended Annex” does not always mean “subject to the same application date”.
  4. Re-check worked examples, rules and customer questionnaires. Do not leave old due-diligence requests in place purely because an earlier Annex version triggered them.
  5. Keep classification and due diligence separate. First decide whether the product is a relevant product. Then apply the role, timing and evidence rules that follow.

What not to infer

  • A deleted Annex line does not prove that every product containing that material is outside EUDR. Another listed commodity or product pathway may still apply.
  • A raw material appearing in a supply chain does not automatically make the finished product a relevant product.
  • The existence of a deferred addition does not move the main EUDR application date for products already in the 2026 scope.
  • This page is not a substitute for CN classification.

Why this page exists separately from the EUDR scope page

The two pages answer different questions:

  • This page: what changed in Annex I, when the new version became operative and which version should be used now.
  • EUDR scope: whether a particular product is within the current Annex based on its CN classification and the Annex wording.

Keeping the jobs separate lets this page preserve version history without turning the live classification owner into a change log.

What would change this answer

This page should change if the EU amends Annex I again, changes the application treatment of entries already added, or publishes another legal act that alters which Annex version is operative.

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