Are Furniture, Flooring, Panels and Wooden Packaging in EUDR Scope?

The classification rule

For furniture, flooring, panels or packaging:

1. establish the article's CN code
2. check the current wood entry in Annex I
3. read any ex limitation and material boundary
4. apply any explicit used, waste, packing or purpose-based exclusion
5. only then decide the EUDR due-diligence workflow

A generic “contains wood” rule is not enough.

Bamboo, rattan and other woody materials

The amended Annex makes clear that relevant wood entries do not simply absorb every material that is woody in nature. Where bamboo, rattan or another material is excluded by the Annex wording, preserve that distinction in product rules and questionnaires.

Do not infer from appearance that a bamboo or rattan article follows the same EUDR route as a listed timber product.

Furniture and seats

The amendment changes the expression of some seat/furniture pathways. In particular, do not rely on an older broad furniture shortcut if the amended Annex now points to explicit subcodes or contains exclusions for particular uses such as aircraft or motor-vehicle seating.

Classify the actual product rather than carrying forward a category label such as “wooden chair”.

Packaging

Wooden packaging needs two questions, not one:

• Is the packaging itself a listed product being placed on the market in its own right?
• Or is it being used exclusively to support, protect or carry another product?

The Annex contains a packing-material boundary. Do not treat every wooden pallet, box or crate accompanying another product as an independent EUDR relevant product without checking that condition.

Used goods, waste and lifecycle exclusions

The amended Annex strengthens the need to distinguish a newly placed relevant product from specified used, second-hand, waste or end-of-lifecycle material pathways.

Do not turn those into a blanket “recycled means exempt” rule. The exact legal conditions must be met.

Samples, testing and informational material

Where the Annex excludes products used for examination, analysis, testing, marketing, information or correspondence, keep that purpose condition visible. An ordinary commercial sale should not inherit a samples/testing exclusion simply because the quantities are small.

What evidence follows if the product is in scope?

Once a current Annex pathway is established, the EUDR core rules determine the due-diligence process, including the relevant supply-chain information and geolocation requirements.

See EUDR dates, geolocation and what product teams need.

What this page does not do

This page does not provide a customs ruling for every wood article. It owns the worked EUDR boundary for furniture, panels, flooring and wooden packaging under the amended Annex.

Use EUDR scope for the general method and the Annex I change owner for version history.

What would change this answer

A further Annex I amendment, a relevant CN change or authoritative interpretation changing a current wood, furniture or packaging boundary would require this page to be updated.

Sources and legal basis

• Regulation (EU) 2023/1115 and Annex I
• Commission Delegated Regulation (EU) 2026/2102 amending Annex I