6.1 The closed list in Annex I
The Regulation applies only to the products listed in Annex I, identified by codes of the EU Combined Nomenclature (CN) (FAQ 2.1). Three rules govern how to read it:
- A product outside Annex I is not covered, even if it contains a relevant commodity. Palm oil margarine, a car with natural rubber tyres, soy protein isolate and cosmetics containing stearic acid all fall outside (FAQ 2.1; Infographics, Scenarios 4 and 6).
- A product within Annex I that does not contain the commodity is not covered. The prefix "ex" indicates that only part of the code is caught: under 9401, only wooden seats; under 0201, only meat of bovine animals of the genus Bos — buffalo and bison fall outside (FAQ 2.2).
- There is no minimum threshold of volume or value (FAQ 2.3).
6.2 Soy in Annex I
| CN/HS code | Product | Notes for the Brazilian chain |
|---|---|---|
| 1201 90 00 | Soya beans, whether or not broken: other | Beans in general. Since 18/09/2026 (Delegated Regulation (EU) 2026/2102), soybeans for sowing (1201 10 00) are out of scope |
| 1208 10 | Soya bean flour | Soy flours (not to be confused with meal) |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | Crude and refined oil |
| 2304 | Oilcake and other solid residues from the extraction of soya-bean oil, whether or not ground or in the form of pellets | This is where the soy meal exported by Brazil sits |
6.3 Overview of the other commodities
| Commodity | Main products in Annex I |
|---|---|
| Cattle | Live animals (ex 0102 — genus Bos only); fresh, chilled or frozen meat (ex 0201, ex 0202); offal (ex 0206 10, 22, 29; frozen tongues, ex 0206 21 00, from 30/12/2027); preparations and preserves (ex 1602 50). Hides and skins (ex 4101, 4104, 4107) left Annex I on 18/09/2026 |
| Cocoa | 1801 to 1806 — from the bean to chocolate |
| Coffee | 0901 — green, roasted and decaffeinated coffee, husks and substitutes containing coffee; instant coffee and extracts (2101 11 00) from 30/12/2027 |
| Oil palm | ex 1207 10 00, ex 1511, ex 1513 21/29, ex 2306 60 00, ex 2905 45 (glycerol), ex 2915 70, ex 2915 90, ex 3823 11/12/19/70 — chemical derivatives only where synthesised using oil palm. From 30/12/2027: modified oils (ex 1516 20, ex 1518 00), crude glycerol (ex 1520 00), other oleochemical derivatives and soaps (ex 3401) |
| Rubber | ex 4001 (natural rubber); articles from ex 4005 to ex 4017, including new tyres (ex 4011) and tyre treads (ex 4012 90 30). Belts (ex 4010) and other rubber articles (ex 4016) left on 18/09/2026 |
| Wood | ex 4401 to ex 4421; pulp and paper (ex 47 and ex 48, excluding recovered); wooden furniture (ex 9403 30/40/50/60/91); wooden seats (subheadings of ex 9401); prefabricated buildings (ex 9406 10 00). Used and second-hand products are excluded under most entries. Printed matter of Chapter 49 was removed in 2025 |
The full list, reproduced from the consolidated text, is in Annex B of this report.
6.4 Exclusions and special cases
Waste and recovered material. The Regulation does not apply to products made entirely from material that has completed its life cycle and would otherwise be discarded as waste (Annex I, introductory note; Guidance, section 7.b). The exception does not cover by-products of manufacturing processes: sawmill chips and sawdust remain covered (4401). A product with any share of virgin material is covered as regards that share (FAQ 2.8).
Packaging. Packaging material used exclusively to support, protect or carry another product is not covered, whatever its code. If it is sold as a product in itself (a pallet offered for sale, a cardboard box sold as a box), it is covered. Reusable pallets cease to be covered from their first use as packaging. The decisive test is whether customs classification is joint or separate, under General Interpretative Rule 5 of the CN (Guidance, section 7.a; FAQ 2.5 and 2.6).
Species outside the concept. Only products of the species that define the commodities are covered: bovine animals of the genus Bos; oil palm of the genus Elaeis (babassu, Attalea, falls outside); rubber from Hevea brasiliensis (balata, gutta-percha, guayule, chicle and synthetic rubber fall outside); wood (bamboo and rattan fall outside) — Guidance, section 7.b, Q7; FAQ 2.12.
Own use without supply. Someone who produces and uses the product in their own activity, without supplying third parties, does not place it on the market. Example: a farmer in the EU who grows soy and turns it into flour to feed their own hens (FAQ 2.10, example 6). But importing for own use is placing on the market (FAQ 2.10, examples 2 and 4).
Successive internal transformations. Where the same entity turns X into Y and Y into Z, the obligations arise only when Z is placed on the market (FAQ 2.11).
Leasing. Renting out a product already on the market is not a supply, since there is no transfer of ownership; but importing a product in order to lease it is placing on the market (FAQ 2.15).
Samples, correspondence and testing. Samples of negligible value and quantity, and products destroyed in analysis and testing, fall outside under the note added to Annex I by Delegated Regulation (EU) 2026/2102, in force since 18/09/2026 (FAQ 2.13 and 2.14).
Used and second-hand products. Since 18/09/2026, most wood entries and several rubber entries in Annex I carry the carve-out “not including used products and second-hand products” (Delegated Regulation (EU) 2026/2102).
Private use. Goods carried by travellers or sent between family members (consumer to consumer) are not covered (FAQ 3.16).
6.5 Feed and the cattle chain
Operators placing cattle products on the market must ensure, within their due diligence system, that the feed is not associated with deforestation (recital 39). Geolocation of the feed is not required; invoices, DDS reference numbers or other documentation will do, covering the life of the animal up to five years. The requirement reaches only feed that is a relevant product at the moment of feeding — soy meal yes, pasture no (FAQ 1.26.1).