This document is an excerpt from the EUR-Lex website
Document 32026R2102
Commission Delegated Regulation (EU) 2026/2102 of 13 July 2026 amending Regulation (EU) 2023/1115 of the European Parliament and of the Council as regards the list of relevant commodities and relevant products
Commission Delegated Regulation (EU) 2026/2102 of 13 July 2026 amending Regulation (EU) 2023/1115 of the European Parliament and of the Council as regards the list of relevant commodities and relevant products
Commission Delegated Regulation (EU) 2026/2102 of 13 July 2026 amending Regulation (EU) 2023/1115 of the European Parliament and of the Council as regards the list of relevant commodities and relevant products
C/2026/4920
OJ L, 2026/2102, 17.9.2026, ELI: http://data.europa.eu/eli/reg_del/2026/2102/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
|
Official Journal |
EN L series |
|
2026/2102 |
17.9.2026 |
COMMISSION DELEGATED REGULATION (EU) 2026/2102
of 13 July 2026
amending Regulation (EU) 2023/1115 of the European Parliament and of the Council as regards the list of relevant commodities and relevant products
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation (EU) No 995/2010 (1), and in particular Article 34(1) thereof,
Whereas:
|
(1) |
Regulation (EU) 2023/1115 lays down rules aiming to minimise the Union’s contribution to deforestation and forest degradation. It does so by imposing due diligence obligations on operators, downstream operators and traders placing on, making available on, or exporting from the Union market relevant commodities and products listed in Annex I to that Regulation. |
|
(2) |
It is necessary to amend Annex I to Regulation (EU) 2023/1115 to introduce limited and targeted technical fixes in order to ensure legal certainty for operators, downstream operators, traders, and competent authorities on which categories of products fall within the scope of that Regulation. In addition, it is necessary to amend that Annex I to add and remove certain relevant products from the scope of that Regulation in light of trade, environmental and economic data. Changes to Annex I to Regulation (EU) 2023/1115 are also necessary to avoid downstream derived products of certain relevant commodities being placed on the Union market without complying with the obligations of Regulation (EU) 2023/1115, when that undermines the objectives of the Regulation to fight deforestation and forest degradation, and to prevent the relocation of the deforestation risk. As stipulated in Article 34(2) point i of Regulation (EU) 2023/1115, the evaluation of its scope and amending the list of relevant products, including the inclusion of hides, skins and leather of cattle and derived products will be part of the general review in 2030 foreseen by Article 34(2). For this purpose, the Commission will continue monitoring relevant products that have been subject to the amendments to Annex I. |
|
(3) |
Differentiating between HS Code 0102 21 Cattle, pure-bred breeding animal, and HS Code 0102 29 Cattle, other presents no added value to achieve the objectives of Regulation (EU) 2023/1115. The replacement of the two HS Codes with HS Code ex 0102 Live cattle facilitates the implementation of that Regulation for operators and traders, without changing its product scope. |
|
(4) |
Fresh cattle tongues are a derived product of cattle. While fresh cattle tongues are included in the product scope of Regulation (EU) 2023/1115, frozen cattle tongues are not. The exclusion of frozen cattle tongues from the scope of Regulation (EU) 2023/1115 creates a fragmented and incoherent approach for the cattle sector and for operators placing the relevant goods on the Union market and may result in the relocation rather than the elimination of the deforestation risk. In addition, including only fresh cattle tongues in the scope of Regulation (EU) 2023/1115 and excluding their frozen form presents no added value to achieve the objectives of that Regulation. Therefore, HS Code ‘ex 0206 21 00 Frozen cattle tongues’ should be added to Annex I to that Regulation. |
|
(5) |
Hides, skins and leather are derived products from cattle. Considering the differentiation of the leather downstream value chain from the meat value chain, asymmetries in trade flows between meat and hides, and the relatively low economic value of cattle skins and hides compared to meat within the overall cattle production, economic operators in the Union have limited leverage to demand the information necessary to comply with Regulation (EU) 2023/1115 from their suppliers. In addition, the exclusion of downstream leather products from the scope of Regulation (EU) 2023/1115 creates a fragmented and incoherent approach for the leather sector and for operators placing the relevant goods on the Union market and may result in the relocation rather than the elimination of the deforestation risk. For those reasons, HS Codes ‘ex 4101 Raw hides and skins of cattle (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared) whether or not dehaired or split’, ‘ex 4104 Tanned or crust hides and skins of cattle, without hair on, whether or not split, but not further prepared’, and ‘ex 4107 Leather of cattle, further prepared after tanning or crusting, including parchment-dressed leather, without hair on, whether or not split, other than leather of heading 4114 ’, should be deleted from Annex I to Regulation (EU) 2023/1115. |
|
(6) |
Soluble coffee is a type of coffee made from brewed coffee beans that have been processed and dried into a powder or granules. While roasted or green coffee beans are included in the product scope of Regulation (EU) 2023/1115, soluble coffee is not, despite its contribution to deforestation and forest degradation. The exclusion of soluble coffee from the scope of Regulation (EU) 2023/1115 creates a fragmented and incoherent approach for the coffee sector and for operators placing the relevant goods on the Union market, as soluble coffee may be placed on or exported from the Union market without complying with the obligations of Regulation (EU) 2023/1115, and may result in the relocation rather than the elimination of the deforestation risk, ultimately undermining the objectives of that Regulation of fighting deforestation and forest degradation. Therefore, HS Code ‘2101 11 00 Extracts, essences and concentrates of coffee’ should be added to Annex I to that Regulation. |
|
(7) |
Several codes listed under ‘Oil Palm’ and ‘Rubber’ in Annex I to Regulation (EU) 2023/1115 encompass products which can be manufactured with commodities that are not relevant commodities under that Regulation. Therefore, it is necessary to clarify that products included in that Annex fall within the scope of Regulation (EU) 2023/1115 only in so far as they are produced using a relevant commodity, by the addition of ‘ex’ in front of several entries. In addition, it is necessary to clarify which species are encompassed in the commodities ‘Cattle’, ‘Oil Palm’, ‘Rubber’ in order to make clear that products do not fall within the scope of Regulation (EU) 2023/1115 in so far as they are made from other species. In the case of ‘Wood’, products listed in Annex I to Regulation (EU) 2023/1115 do not fall within the scope of that Regulation if they are made of bamboo, rattan, and other materials of woody nature, such as reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark in addition to bamboos and rattans. |
|
(8) |
Oleochemicals are chemical compounds derived from natural oils and fats, typically sourced from plants and animals, including palm oil. Oleochemicals are used as raw materials or intermediates in a wide variety of applications, including the manufacturing of paints and coatings, pharmaceuticals, lubricants, and food additives. Annex I to Regulation (EU) 2023/1115 does not contain all relevant palm oil derivatives used in the oleochemicals industry. The exclusion of certain oleochemicals from the scope of Regulation (EU) 2023/1115 leads to different rules applying to operators placing the relevant goods on the Union market, as certain oleochemicals may be placed on or exported from the Union market without complying with the obligations of Regulation (EU) 2023/1115, and may result in the relocation rather than the elimination of the deforestation risk, ultimately undermining the objectives of that Regulation of fighting deforestation and forest degradation. Therefore, Annex I to Regulation (EU) 2023/1115 should be amended to include the HS Codes of additional palm oil derivatives which form part of the oleochemicals supply chain and are used for the manufacturing of oleochemicals. |
|
(9) |
In order to protect human and animal health and safety, the obligations laid down in Regulation (EU) 2023/1115 should not apply to the extent that the relevant products are used in the manufacturing of medicinal products for human or veterinary use within the scope of Directive 2001/83/EC of the European Parliament and of the Council (2), Regulation (EC) No 726/2004 of the European Parliament and of the Council (3) or Regulation (EU) 2019/6 of the European Parliament and of the Council (4). |
|
(10) |
Retreaded tyres are used tyres at the end of their life cycle. Through the retreading process, a new rubber tread is applied to the old tyre casing, allowing a life-extension of the tyre. New rubber treads used for retreading used tires have a comparatively limited impact on deforestation and forest degradation. Moreover, retreading extends the life cycle of used tyres thus encouraging circular and resource efficient practices. Therefore, HS Code ex 4012 in Annex I to Regulation (EU) 2023/1115 should be replaced with HS code ex 4012 90 30 to limit the obligations under that Regulation exclusively to the new rubber tread. |
|
(11) |
Conveyer, transmission belts, and other articles of vulcanised rubber covered by HS codes 4010 and 4016 of the Combined Nomenclature contain low amounts of natural rubber and therefore their contribution to deforestation is limited. Subjecting these products to the obligations laid down in Regulation (EU) 2023/1115 is not proportionate with regard to their contribution to the achievement of the objectives of that Regulation. Therefore, HS codes ‘ex 4010 Conveyer or transmission belts or belting of vulcanised rubber’ and ‘ex 4016 Other articles of vulcanised rubber other than hard rubber, not elsewhere specified in chapter 40’ should be deleted from Annex I to Regulation (EU) 2023/1115. |
|
(12) |
Annex I of Regulation (EU) 2023/1115 includes soya beans used in the food, feed and chemical industry but also soya beans used for sowing. Soya beans for sowing represent negligible trade volumes and are part of a separate value chain with distinct certification, testing and traceability systems in place. Taking also into consideration the plan from the Commission for resilience, strategic autonomy and sustainability of the EU protein system (5), subjecting soya beans used for sowing to the obligations laid down in Regulation (EU) 2023/1115 is not proportionate with regard to their contribution to the achievement of the objectives of that plan. For these reasons, and in line with the 2025 Vision for Agriculture and Food (6), HS code ‘1201 Soya beans, whether or not broken’ should be replaced by HS code ‘1201 90 00 Soya beans, whether or not broken: other’ in Annex I to Regulation (EU) 2023/1115. |
|
(13) |
Aircraft seats (9401 10 00 ) and motor vehicles seats (9401 20 00 ) covered by HS code ex 9401 contain a limited amount of wood and therefore their contribution to deforestation and forest degradation is limited. Subjecting those products to the obligations of Regulation (EU) 2023/1115 is not proportionate with regard to their contribution to the achievement of the objectives of that Regulation. For that reason, HS code ex 9401 in Annex I to Regulation (EU) 2023/1115 should be replaced by the specific list of codes of seats and parts of seats that are made of wood and which do not include aircraft seats and motor vehicles seats. |
|
(14) |
Certain entries in Annex I to Regulation (EU) 2023/1115 could give rise to ambiguity whether waste, used and second-hand products fall within the scope of Regulation (EU) 2023/1115, thus discouraging circular and resource efficient practices. Therefore, a clarification has been added for certain HS codes to make clear that products covered by those codes do not fall within the scope of that Regulation where they qualify as waste within the meaning of Article 3, point (1), of Directive 2008/98/EC of the European Parliament and of the Council (7), or as used or second-hand products. The same applies to components of relevant products covered by those codes if they qualify as waste, used or second-hand products. |
|
(15) |
Samples of products and products used for examination, analysis, and testing, within the meaning of Articles 86 and 95 of Council Regulation (EC) No 1186/2009 (8), are used by economic operators for different purposes such as quality testing, design validation, and market research but also for analytical purposes. Samples of products are of negligible value and quantity and can be used by companies to solicit orders from new suppliers. Products used for examination, analysis and tests are used by economic operators to determine their composition, quality or other technical characteristics for the purposes of information or industrial, commercial or scientific research. Those products are either completely used up or destroyed in the course of the examination, analysis or testing or kept or returned for no other reason and purposes than complying with legal or contractual obligations related to examination, analysis or testing. Samples of products and products used for examination, analysis, and testing can come from suppliers with whom the company does not yet have a contractual relationship, and with which they may never enter into a contractual agreement. Subjecting samples of products and products used for examination, analysis, and testing to Regulation (EU) 2023/1115 would not be proportionate with regard to their contribution to the achievement of the objectives of that Regulation. Therefore, Regulation (EU) 2023/1115 should clarify that samples of products and products which undergo examination, analysis or tests do not fall within the scope of that Regulation. |
|
(16) |
Packing materials and packing containers placed on the Union market or exported as products on their own, fall within the scope of Regulation (EU) 2023/1115. However, it should be made clear that packing materials and containers do not fall within the scope of that Regulation when they are used to support, protect, or carry another product placed on the market or exported. In addition, packing materials and containers clearly suitable for repetitive use can be re-exported or made available on the market as products on their own and thus be subject to the due diligence obligations of Regulation (EU) 2023/1115. Therefore, it is necessary to clarify that packing materials and containers clearly suitable for repetitive use used to support, protect or carry another product placed on the market and presented with that product do not fall within the scope of Regulation (EU) 2023/1115 from the moment they are used for such purpose and then onwards. Such packing materials and containers are not covered by Regulation (EU) 2023/1115 regardless of whether the product that is supported, protected or carried is within the scope of that Regulation. Annex I to Regulation (EU) 2023/1115 already excludes from the scope of entry 4415 , which covers packing made of wood, packing material used to support, protect or carry another product placed on the market. Nevertheless, it should be made clear that single use packing materials and containers and packing material and containers clearly suitable for repetitive use covered by other entries in Annex I to Regulation (EU) 2023/1115 do not fall within the scope of that Regulation. |
|
(17) |
Marketing and information materials, such as labels, placed on the Union market or exported as products on their own, generally fall within the scope of Regulation (EU) 2023/1115. However, it should be made clear that marketing and information materials accompanying another product or supplied for marketing or information purposes free of charge do not fall within the scope of that Regulation. |
|
(18) |
Items of correspondence, within the meaning of Article 1, point (26), of Commission Delegated Regulation (EU) 2015/2446 (9), serve a communication purpose and thus are not placed or made available on the market. Therefore, it is necessary to clarify that items of correspondence do not fall within the scope of Regulation (EU) 2023/1115. |
|
(19) |
Regulation (EU) 2023/1115 should therefore be amended accordingly. |
|
(20) |
To provide economic operators, competent authorities, and customs authorities legal clarity and time for their preparations before the entry into application of Regulation (EU) 2023/1115, this Regulation should enter into force on the day following that of its publication on the Official Journal of the European Union. |
|
(21) |
To provide economic operators, competent authorities, and customs authorities the necessary time to adapt to the new categories of relevant products added to the scope of Regulation (EU) 2023/1115, the application of certain provisions of this Regulation should be deferred, |
HAS ADOPTED THIS REGULATION:
Article 1
Annex I to Regulation (EU) 2023/1115 is amended in accordance with the Annex to this Regulation.
Article 2
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 July 2026.
For the Commission
The President
Ursula VON DER LEYEN
(1) OJ L 150, 9.6.2023, p. 35, ELI: http://data.europa.eu/eli/reg/2023/1115/oj.
(2) Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ L 311, 28.11.2001, p. 67, http://data.europa.eu/eli/dir/2001/83/oj).
(3) Regulation (EC) No 726/2004 of the European Parliament and of the Council of 31 March 2004 laying down Union procedures for the authorisation and supervision of medicinal products for human use and establishing a European Medicines Agency (OJ L 136, 30.4.2004, p. 1, ELI: http://data.europa.eu/eli/reg/2004/726/oj).
(4) Regulation (EU) 2019/6 of the European Parliament and of the Council of 11 December 2018 on veterinary medicinal products and repealing Directive 2001/82/EC (OJ L 4, 7.1.2019, p. 43, ELI: http://data.europa.eu/eli/reg/2019/6/oj).
(5) European Commission, Action Plan for resilience, strategic autonomy and sustainability of the EU protein system, Brussels, 7.7.2026, COM(2026) 355 final, https://webgate.ec.europa.eu/circabc-ewpp/d/d/workspace/SpacesStore/ef70a412-028e-49c0-b966-7344a46952f1/download.
(6) Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, ‘A Vision for Agriculture and Food – Shaping together an attractive farming and agri-food sector for future generations’, Brussels, 19.2.2025, COM(2025) 75 final, EUR-Lex - 52025DC0075 - EN - EUR-Lex.
(7) Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (OJ L 312, 22.11.2008, p. 3, ELI: http://data.europa.eu/eli/dir/2008/98/oj).
(8) Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/reg/2009/1186/oj).
(9) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).
ANNEX
The table in Annex I to Regulation (EU) 2023/1115 is amended as follows:
|
(1) |
in the column ‘Relevant commodity’, the following table note (1) is added after the entry ‘Cattle’:
|
|
(2) |
in the column ‘Relevant commodity’, the following table note (2) is added after the entry ‘Oil palm’:
|
|
(3) |
in the column ‘Relevant commodity’, the following table note (3) is added after the entry ‘Rubber’:
|
|
(4) |
in the column ‘Relevant commodity’, the following table note (4) is added after the entry ‘Wood’:
|
|
(5) |
in the column ‘Relevant products’, the following table note (5) is added to the heading ‘Relevant products’:
|
|
(6) |
the column ‘Relevant products’ is amended as follows:
|
(*1) Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ L 311, 28.11.2001, p. 67, http://data.europa.eu/eli/dir/2001/83/oj).
(*2) Regulation (EC) No 726/2004 of the European Parliament and of the Council of 31 March 2004 laying down Union procedures for the authorisation and supervision of medicinal products for human use and establishing a European Medicines Agency(OJ L 136, 30.4.2004, p. 1, ELI: http://data.europa.eu/eli/reg/2004/726/oj).
(*3) Regulation (EU) 2019/6 of the European Parliament and of the Council of 11 December 2018 on veterinary medicinal products and repealing Directive 2001/82/EC (OJ L 4, 7.1.2019, p. 43, ELI: http://data.europa.eu/eli/reg/2019/6/oj).’;
ELI: http://data.europa.eu/eli/reg_del/2026/2102/oj
ISSN 1977-0677 (electronic edition)