The EU Deforestation Regulation (EUDR) covers seven commodities: cattle, cocoa, coffee, oil palm, rubber, soya and wood, plus a fixed list of products made from them. The commodity alone never decides scope. A product is covered only when its 8-digit customs code, the Combined Nomenclature (CN) code, is on that list.
The seven commodities have not changed since the regulation entered into force on 29 June 2023. What changes over time is the list of products made from them. The table below maps each commodity to example products currently in scope.
Commodities and example products in scope
| Commodity | Example derived products in scope |
|---|---|
| Cattle | Live cattle, beef and edible offal (CN 0102, 0201, 0202, 0206) and some prepared beef (CN 1602 50). Hides and leather are in scope now, with a pending act set to remove them. That act came into force on 18 September 2026, and hides and leather left the scope on that date. |
| Cocoa | Beans, paste, butter, powder and chocolate containing cocoa (CN 1801 to 1806). |
| Coffee | Green, roasted, ground and decaffeinated coffee plus husks (CN 0901). Instant coffee (CN 2101) is set to join from 30 December 2027 under a pending act. |
| Oil palm | Palm nuts, palm oil, palm kernel oil, oilcake, glycerol and some fatty acids (CN 1207 to 3823). |
| Rubber | Natural rubber and goods such as tyres, hoses, belts and gloves (CN 4001 to 4017). Synthetic rubber stays out. |
| Soya | Soybeans, soy flour, soybean oil and oilcake (CN 1201 to 2304). Tofu and soy sauce fall outside. |
| Wood | Fuel wood, sawnwood, panels, plywood, pulp, paper and wooden furniture (CN chapters 44, 47, 48 and headings 9401, 9403 and 9406). |
Due-diligence duties apply from 30 December 2026 for large and medium operators and all traders, and from 30 June 2027 for micro and small enterprises.
How scope is decided, and what is changing
A product counts only when its 8-digit CN code is on the list, so chocolate-filled biscuits or soy sauce stay outside even though they contain a listed commodity. Printed products left the list in December 2025. A Commission act adopted on 13 July 2026 (not yet in force) removes cattle leather, re-treaded tyres, vulcanised-rubber articles and conveyor belts. The same act adds instant coffee and certain palm derivatives from 30 December 2027. That act came into force on 18 September 2026, so the removed products have been out of scope since then.
The EUDR guide walks through the Due Diligence Statement step by step.
Where this comes from: Annex I of the EU Deforestation Regulation, Regulation (EU) 2023/1115, as amended by Regulation (EU) 2025/2650, and the European Commission’s product scope update of 13 July 2026.