A Commission delegated regulation amending the list of commodities and products covered by the EU deforestation Regulation (EU) 2023/1115 has been published by the Council on 14 July 2026. The regulation clarifies the exact species and product categories subject to deforestation-free requirements, introduces new entries with a phased application from 30 December 2027, and excludes several items such as buffalo, bison, bamboo, rattan, waste, samples, test items, used goods, and inputs for medicinal products.
The delegated regulation, adopted by the European Commission, specifies that for cattle, only the Bos genus (and sub-genera Bos, Bibos, Novibos, Poephagus) under HS codes 0102 21 and 0102 29 is covered, explicitly excluding buffalo (Syncerus) and bison (Bison). For oil palm, coverage applies to Elaeis spp. (including Elaeis guineensis) but excludes babassu oil from Attalea spp. and other vegetable oils from other palm species. Rubber coverage is limited to Hevea brasiliensis, excluding balata, gutta-percha, guayule, chicle, and similar natural gums from other species, as well as synthetic rubber. Wood products now exclude bamboo, rattan, and other materials of a woody nature.
New products added from 30 December 2027 include frozen cattle tongues (ex 0206 21 00), coffee extracts, essences, and concentrates (2101 11 00), and various oil-palm-derived chemicals such as octanol, lauryl alcohol, glycerol, esters, acids, amines, soaps, and polyethers. Many of these chemical entries exclude uses in manufacturing medicinal products under Directive 2001/83/EC, Regulation (EC) No 726/2004, or Regulation (EU) 2019/6. Several wood product entries now exclude used or second-hand products, single-use packing material, or waste as defined in Directive 2008/98/EC.
The regulation also deletes certain previously covered products: raw, tanned, and further prepared cattle hides and skins (ex 4101, ex 4104, ex 4107); conveyer or transmission belts of vulcanised rubber (ex 4010); other articles of vulcanised rubber (ex 4016); and retreaded or used tyres, replaced by tyre treads only (ex 4012 90 30). The soya beans entry is changed to "1201 90 00 Soya beans, whether or not broken: other".
EU producers and importers of cattle products will benefit from the exclusion of buffalo and bison, reducing compliance costs for those dealing with non-Bos species. The oil palm industry faces expanded coverage for derived chemicals, increasing due diligence obligations, but the medicinal product exclusion provides relief for pharmaceutical manufacturers. Wood product traders gain clarity with exclusions for bamboo, rattan, and used goods, lowering regulatory burden. Environmental NGOs may view the exclusions as potential loopholes, while the phased application gives businesses time to adapt.
The regulation will enter into force on the twentieth day following its publication in the Official Journal of the European Union. The new product entries apply from 30 December 2027, while other provisions apply from the date of entry into force.