The 7 EUDR Commodities: Products and Derived Goods

Commodities covered by EUDR

Regulation (EU) 2023/1115 targets seven key commodities and a wide range of products derived from them. Any product that contains, has been fed with, or has been made using these commodities falls under the scope of the regulation. Annex I of the regulation lists the relevant HS (Harmonised System) codes. The list below reflects the final Annex I as amended by the delegated act of 13 July 2026 — see the legal analysis of the scope changes.

Commodity	Examples of derived products	HS codes (selection)
Timber	Sawnwood, furniture, paper, cardboard, charcoal, plywood, flooring, pulp, printed books	4401-4421, 4701-4813, 9401-9403 (wood)
Palm oil	Refined palm oil, oleochemicals, glycerine, fatty acids, palm biodiesel, food products containing palm oil	1511, 1513, 2710 (biodiesel)
Soy	Soybeans (except seed for sowing, excluded July 2026), soy flour, soybean oil, soy lecithin, protein concentrates, tofu	1201, 1208, 1507, 2304
Cocoa	Cocoa beans, cocoa butter, cocoa powder, chocolate, chocolate coating, cocoa paste	1801-1806
Coffee	Green coffee, roasted coffee, coffee extracts; soluble (instant) coffee added from 30 December 2027	0901, 2101
Rubber	Natural rubber, latex, new tyres. Excluded July 2026: retreaded tyres, vulcanised rubber articles, conveyor and transmission belts	4001, 4005-4017 (as amended)
Cattle	Live cattle, beef, gelatine; frozen cattle tongues added from 30 December 2027. Excluded July 2026: hides, skins and leather	0102, 0201-0206

Timber and wood products

Timber has the broadest scope among the seven commodities. It includes not only sawnwood and logs, but also finished products such as furniture, wooden musical instruments, newsprint, books, and cardboard packaging. EUDR replaces the former EU Timber Regulation (EUTR No 995/2010), significantly expanding its requirements.

Palm oil

Palm oil is a ubiquitous raw material — found in processed foods, cosmetics, detergents, and biofuels. EUDR covers both crude palm oil and derived products such as oleochemicals used in industry.

Soy

Soy is the primary source of protein feed in the EU. Soy imports are linked to habitat conversion in South America. The regulation covers beans, oil, flour, and other soy-derived products.

Cocoa

The chocolate industry depends on cocoa produced primarily in West Africa. EUDR covers the entire value chain, from cocoa beans to finished chocolate products.

Coffee

Coffee is one of the most traded agricultural commodities globally. The regulation covers green and roasted coffee and coffee extracts; soluble (instant) coffee was added to Annex I by the July 2026 delegated act, with compliance required from 30 December 2027.

Rubber

Natural rubber, produced mainly in Southeast Asia, is essential for the tyre and industrial products industries. EUDR covers latex, raw natural rubber and new tyres. The July 2026 delegated act removed retreaded tyres, vulcanised rubber articles, conveyor and transmission belts, and aircraft and motor vehicle seats from scope.

Cattle

The cattle category includes live animals and beef. Cattle ranching is one of the leading drivers of deforestation globally, particularly in South America. Note: the entire leather chain — hides, skins, tanned leather and leather goods — was removed from scope by the July 2026 delegated act, a major change for tanneries and leather goods producers.

Composite products

Composite products containing ingredients from multiple relevant commodities (for example, a biscuit with chocolate, palm oil, and soy flour) must comply with EUDR requirements for each ingredient individually.

For details on compliance obligations and the due diligence process, consult the available resources.