The products below reproduce Annex I as consolidated on 26/12/2025. The amendments made by the delegated act of 13/07/2026 (Chapter 2.3) are to be applied once they enter into force. The prefix "ex" indicates that only part of the code is covered.
| Commodity | Code | Product |
|---|---|---|
| Cattle | 0102 21, 0102 29 | Live cattle |
| Cattle | ex 0201 | Meat of bovine animals, fresh or chilled |
| Cattle | ex 0202 | Meat of bovine animals, frozen |
| Cattle | ex 0206 10 | Edible offal of bovine animals, fresh or chilled |
| Cattle | ex 0206 22 | Edible bovine livers, frozen |
| Cattle | ex 0206 29 | Edible bovine offal (excluding tongues and livers), frozen |
| Cattle | ex 1602 50 | Other prepared or preserved meat, offal or blood, of bovine animals |
| Cattle | ex 4101 | Raw hides and skins of bovine animals |
| Cattle | ex 4104 | Tanned or crust hides and skins of bovine animals |
| Cattle | ex 4107 | Leather further prepared after tanning or crusting, of bovine animals |
| Cocoa | 1801 | Cocoa beans, whole or broken, raw or roasted |
| Cocoa | 1802 | Cocoa shells, husks, skins and other cocoa waste |
| Cocoa | 1803 | Cocoa paste, whether or not defatted |
| Cocoa | 1804 | Cocoa butter, fat and oil |
| Cocoa | 1805 | Cocoa powder, not containing added sugar or other sweetening matter |
| Cocoa | 1806 | Chocolate and other food preparations containing cocoa |
| Coffee | 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee |
| Oil palm | 1207 10 | Palm nuts and kernels |
| Oil palm | 1511 | Palm oil and its fractions |
| Oil palm | 1513 21 and 1513 29 | Palm kernel or babassu oil and fractions (only those from palm are covered) |
| Oil palm | 2306 60 | Oilcake and other solid residues of palm nuts or kernels |
| Oil palm | ex 2905 45 | Glycerol with a purity of 95% or more |
| Oil palm | 2915 70 | Palmitic acid, stearic acid, their salts and esters |
| Oil palm | 2915 90 | Other saturated acyclic monocarboxylic acids and derivatives |
| Oil palm | 3823 11, 3823 12, 3823 19 | Stearic acid, oleic acid and other industrial monocarboxylic fatty acids |
| Oil palm | 3823 70 | Industrial fatty alcohols |
| Rubber | 4001 | Natural rubber and similar natural gums, in primary forms |
| Rubber | ex 4005 to ex 4008 | Compounded rubber, unvulcanised; other forms; thread and cord; plates, sheets and profile shapes of vulcanised rubber |
| Rubber | ex 4010 | Conveyor or transmission belts or belting |
| Rubber | ex 4011 | New pneumatic tyres |
| Rubber | ex 4012 | Retreaded or used pneumatic tyres; treads and flaps |
| Rubber | ex 4013 | Inner tubes |
| Rubber | ex 4015 to ex 4017 | Articles of apparel and clothing accessories; other articles of vulcanised rubber; hard rubber |
| Soy | 1201 | Soya beans, whether or not broken |
| Soy | 1208 10 | Soya bean flour and meal |
| Soy | 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified |
| Soy | 2304 | Oilcake and other solid residues from the extraction of soya-bean oil |
| Wood | 4401 to 4421 | Fuel wood, chips, charcoal, wood in the rough, sawn, veneered, panels, plywood, mouldings, wooden packing, coopers' products, tools, joinery, tableware and kitchenware, marquetry and other articles |
| Wood | Chapters 47 and 48 | Pulp and paper, except bamboo products and recovered paper or paperboard |
| Wood | ex 9401 | Wooden seats and parts thereof |
| Wood | 9403 30, 40, 50, 60 and 91 | Wooden furniture and parts thereof |
| Wood | 9406 10 | 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. For code 4415 it does not cover material used exclusively as packaging to support, protect or carry another product.