How to read Annex I
- There are seven commodities: cattle, cocoa, coffee, oil palm, rubber, soya and wood.
- Each comes with a closed list of products and their HS codes. If a product is not on the list, the EUDR does not apply to it, even if it contains one of those commodities: a biscuit with chocolate (1905) is not covered, although chocolate (1806) is.
- “ex” before a code means only part of it is covered: for example, glycerol (ex 2905 45) only if it was made from oil palm.
- Products made entirely from material that has completed its lifecycle and would otherwise have been discarded as waste are not covered.
Coffee and cocoa: the codes that matter for Peru
| Code | Product | From |
|---|---|---|
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee | 30 Dec 2026* |
| 2101 11 00 | Extracts, essences and concentrates of coffee (soluble coffee) | 30 Dec 2027 |
| 1801 | Cocoa beans, whole or broken, raw or roasted | 30 Dec 2026* |
| 1802 | Cocoa shells, husks, skins and other cocoa waste, except waste as defined in Directive 2008/98/EC | 30 Dec 2026* |
| 1803 | Cocoa paste, whether or not defatted | 30 Dec 2026* |
| 1804 | Cocoa butter, fat and oil | 30 Dec 2026* |
| 1805 | Cocoa powder, not containing added sugar or other sweetening matter | 30 Dec 2026* |
| 1806 | Chocolate and other food preparations containing cocoa | 30 Dec 2026* |
* For micro and small enterprises, from 30 June 2027.
The other products in Annex I
Cattle
Live cattle (ex 0102); fresh, chilled or frozen meat (ex 0201, ex 0202); edible offal (ex 0206 10, ex 0206 22, ex 0206 29) and prepared or preserved meat (ex 1602 50). Only animals of the genus Bos: not buffalo or bison.
Oil palm
Palm nuts and kernels (ex 1207 10 00); palm and palm kernel oil and their fractions (ex 1511, ex 1513 21, ex 1513 29); oilcake and residues (ex 2306 60 00); glycerol (ex 2905 45); fatty acids and their salts and esters (ex 2915 70, ex 2915 90) and industrial fatty acids and alcohols (ex 3823 11 00, ex 3823 12 00, ex 3823 19, ex 3823 70 00). Only Elaeis oil palm, and only if the product was made from it.
Rubber
Natural rubber (ex 4001); unvulcanised compounded rubber (ex 4005, ex 4006); thread and cord (ex 4007); plates, sheets and profile shapes (ex 4008); new tyres (ex 4011); tyre treads (ex 4012 90 30); inner tubes (ex 4013); apparel and gloves (ex 4015) and hard rubber (ex 4017). Only rubber from the Hevea brasiliensis tree.
Soya
Soya beans, except those for sowing (1201 90 00); flour and meal (1208 10); oil (1507) and oilcake and residues (2304).
Wood
Fuel wood, charcoal, rough and sawn wood, veneer, boards, plywood, packaging and other articles of wood (4401 to 4421); wood pulp (ex 47); paper and paperboard (ex 48); wooden seats and their parts (ex 9401 31 00, ex 9401 41 00, ex 9401 61 00, ex 9401 69 00, ex 9401 80 00, ex 9401 91 90); wooden furniture (ex 9403 30, ex 9403 40, ex 9403 50, ex 9403 60, ex 9403 91) and prefabricated wooden buildings (ex 9406 10 00). Bamboo and rattan are not included.
What has been removed from Annex I
Regulation (EU) 2025/2650 removed books, newspapers and other printed products (chapter 49). Delegated Regulation (EU) 2026/2102, in force since 18 September 2026, also removed:
- Cattle hides and skins (4101, 4104 and 4107).
- Conveyor belts (4010) and other articles of vulcanised rubber (4016).
- Retreaded or used tyres and the other products of heading 4012, except tyre treads (4012 90 30).
- Soya beans for sowing.
- Aircraft and motor vehicle seats.
What is added on 30 December 2027
The same Delegated Regulation adds products that are only required from that date:
- Soluble coffee: extracts, essences and concentrates of coffee (2101 11 00).
- Frozen cattle tongues (ex 0206 21 00).
- More oil palm derivatives: hydrogenated or modified oils (ex 1516 20, ex 1518 00), crude glycerol (ex 1520 00), fatty alcohols (ex 2905 16, ex 2905 17 00, ex 2905 19 00), esters of acetic acid (ex 2915 39), oleic, linoleic and undecenoic acids (ex 2916 15, ex 2916 19 10), amines, quaternary ammonium salts and amides (ex 2921 19, ex 2923 90 00, ex 2924 19 00), soaps (ex 3401 11 00, ex 3401 20), other chemical products (ex 3824 99) and polyethers (ex 3907 29).
What is not covered even if it has the code
- Samples of negligible value used only to solicit orders, and products intended for tests or analysis.
- Waste and, for many codes, used or second-hand products.
- Packaging that only accompanies and protects another product.
- Paper marketing or information material that accompanies another product or is given away free, and correspondence.
- For several oil palm derivatives, whatever is used to manufacture human or veterinary medicines.
What it means for coffee and cocoa from Peru
If you import green or roasted coffee, cocoa beans or cocoa products, they fall under the EUDR from 30 December 2026 (June 2027 for micro and small enterprises); soluble coffee follows in 2027. As Peru is a standard-risk country, you need the geolocation of every plot for every shipment.
Guides by product: EUDR and Peruvian coffee and EUDR and Peruvian cocoa.
Official sources
Regulation (EU) 2023/1115 (EUR-Lex) Regulation (EU) 2025/2650: second delay and simplification (EUR-Lex) Delegated Regulation (EU) 2026/2102: new product list (EUR-Lex) European Commission: official regulation pageInformational summary with shortened descriptions; not legal advice. The exact classification of each product is set out in the Combined Nomenclature and in the text of the regulation on EUR-Lex.