The products below summarise Annex I as consolidated on 18/09/2026 (CELEX 02023R1115-20260918), which already incorporates Delegated Regulation (EU) 2026/2102 (Chapter 2.3). Rows marked “from 30/12/2027” only apply from that date. The prefix “ex” indicates that only part of the code is covered. For the exact list, with every carve-out, the official text prevails.
| Commodity | Code | Product |
|---|---|---|
| Cattle | ex 0102 | Live cattle (genus Bos only — note 1) |
| Cattle | ex 0201 | Meat of cattle, fresh or chilled |
| Cattle | ex 0202 | Meat of cattle, frozen |
| Cattle | ex 0206 10 | Edible offal of cattle, fresh or chilled |
| Cattle | ex 0206 21 00 | Frozen cattle tongues — from 30/12/2027 |
| Cattle | ex 0206 22 | Edible cattle livers, frozen |
| Cattle | ex 0206 29 | Edible cattle offal (excluding tongues and livers), frozen |
| Cattle | ex 1602 50 | Other prepared or preserved meat, meat offal or blood, of cattle |
| Cocoa | 1801 | Cocoa beans, whole or broken, raw or roasted |
| Cocoa | 1802 | Cocoa shells, husks, skins and other cocoa waste (not including waste) |
| Cocoa | 1803 a 1806 | Cocoa paste, butter and powder; chocolate and other preparations containing cocoa |
| Coffee | 0901 | Coffee, whether or not roasted or decaffeinated; husks and skins; substitutes containing coffee |
| Coffee | 2101 11 00 | Extracts, essences and concentrates of coffee — from 30/12/2027 |
| Oil palm | ex 1207 10 00 | Palm nuts and kernels |
| Oil palm | ex 1511 | Palm oil and its fractions (not including waste) |
| Oil palm | ex 1513 21 e ex 1513 29 | Palm kernel or babassu oil and fractions — palm only (note 2) |
| Oil palm | ex 1516 20 e ex 1518 00 | Modified palm oils (hydrogenated, inter-esterified, oxidised etc.) and inedible mixtures containing oil palm — from 30/12/2027 |
| Oil palm | ex 1520 00 | Crude glycerol, glycerol waters and lyes produced using oil palm — from 30/12/2027 |
| Oil palm | ex 2306 60 00 | Oilcake and other solid residues of palm nuts or kernels |
| Oil palm | ex 2905 45 | Glycerol of 95% purity or more, synthesised using oil palm |
| Oil palm | ex 2915 70, ex 2915 90 | Palmitic and stearic acids and other saturated monocarboxylic acids, salts and esters, synthesised using oil palm |
| Oil palm | ex 3823 11 00, ex 3823 12 00, ex 3823 19, ex 3823 70 00 | Industrial stearic acid, oleic acid, other fatty acids and fatty alcohols, synthesised using oil palm |
| Oil palm | ex 2905 16, ex 2905 17 00, ex 2905 19 00, ex 2915 39, ex 2916 15, ex 2916 19 10, ex 2921 19, ex 2923 90 00, ex 2924 19 00, ex 3824 99, ex 3907 29 | Other oleochemical derivatives (alcohols, esters, acids, amines, ammonium salts, amides, chemical preparations, polyethers) synthesised using oil palm — from 30/12/2027 |
| Oil palm | ex 3401 11 00, ex 3401 20 | Soaps containing or made using oil palm — from 30/12/2027 |
| Rubber | ex 4001 | Natural rubber in primary forms — Hevea brasiliensis only (note 3) |
| Rubber | ex 4005 a ex 4008 | Compounded unvulcanised rubber; other forms; thread and cord; plates, sheets and profiles of vulcanised rubber |
| Rubber | ex 4011 | New pneumatic tyres |
| Rubber | ex 4012 90 30 | Tyre treads |
| Rubber | ex 4013 | Inner tubes |
| Rubber | ex 4015, ex 4017 | Apparel and accessories of vulcanised rubber; hard rubber |
| Soy | 1201 90 00 | Soya beans, whether or not broken: other (soybeans for sowing, 1201 10 00, are not included) |
| Soy | 1208 10 | Soya bean flour |
| Soy | 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified |
| Soy | 2304 | Oilcake (meal) and other solid residues from the extraction of soya-bean oil |
| Wood | ex 4401 a ex 4421 | Fuel wood, chips, charcoal, rough, sawn and veneered wood, panels, plywood, frames, packing, cooperage, tools, joinery, tableware and kitchenware, marquetry and other articles — wood only (note 4) |
| Wood | ex 47, ex 48 | Wood pulp; paper and paperboard (excluding recovered) |
| Wood | ex 9401 31 00, 41 00, 61 00, 69 00, 80 00, 91 90 | Wooden seats and parts thereof |
| Wood | ex 9403 30, 40, 50, 60 e 91 | Wooden furniture and parts thereof |
| Wood | ex 9406 10 00 | Prefabricated buildings of wood |
General note to Annex I: the Regulation does not apply to goods produced entirely from material that has completed its life cycle and would otherwise be discarded as waste (Directive 2008/98/EC), except for by-products of manufacturing processes involving material that is not waste.
Notes added on 18/09/2026: (1) only cattle of the genus Bos — buffalo and bison are out; (2) only oil palm of Elaeis — babassu oil (Attalea) and other palm species are out; (3) only rubber from Hevea brasiliensis — balata, gutta-percha, guayule, chicle and synthetic rubber are out; (4) bamboo, rattan and other woody materials are out; (5) samples of negligible value and quantity and products sent for examination, analysis or testing are not covered. Several entries also carry their own carve-outs: used and second-hand products, waste, packing material, correspondence and marketing materials, and products used in the manufacture of medicinal products.