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Document Ares(2025)3099313

COMMISSION DELEGATED REGULATION (EU) …/... amending Regulation (EU) 2023/1115 of the European Parliament and of the Council as regards the list of relevant commodities and relevant products

Please be aware that this draft act does not constitute the final position of the institution.

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE DELEGATED ACT

In accordance with Article 3 of Regulation (EU) 2023/1115 of the European Parliament and of the Council (EUDR), relevant commodities and relevant products shall not be placed or made available on the Union market or exported, unless all the following conditions are fulfilled:

(a)They are deforestation-free;

(b)They have been produced in accordance with the relevant legislation of the country of production; and

(c)They are covered by a due diligence statement.

Article 2(1) of EUDR defines relevant commodities as cattle, cocoa, coffee, oil palm, rubber, soya and wood. Article 2(2) of EUDR defines relevant product as products listed in Annex I of the same Regulation that contain, have been fed or have been made using relevant commodities.

Before placing on, making available on, or exporting from the Union market relevant products, operators and traders are subject to specific due diligence obligations as regards relevant products pursuant to Articles 4 and 5 of EUDR.

Article 34(5) of EUDR empowers the Commission to adopt delegated acts to amend Annex I with regard to the relevant CN codes of relevant products that contain, have been fed with or have been made using relevant commodities.

The Delegated Regulation amends Annex I of Regulation (EU) 2023/1115 of the European Parliament and of the Council to introduce targeted and limited technical fixes to the list of relevant products, by clarifying the range of products not covered by the Regulation. The revisions are necessary to ensure a simpler and more straightforward application of the EUDR and legal certainty. The Delegated Act Regulation also prevent problems at the EU external borders as economic operators and customs authorities will have clarity on which products are in/out of scope of the EUDR. It will also avoid unnecessary administrative costs for economic operators and competent authorities.

2.CONSULTATIONS PRIOR TO THE ADOPTION OF THE ACT

On [date to be inserted], the Commission consulted the Member States Expert Group /Multistakeholder Platform on Protecting and Restoring the World’s Forests, including the EU Timber regulation and the FLEGT Regulation.

The draft Delegated Regulation was published on the Better Regulation portal for a four-week feedback period from [date to be inserted] to [date to be inserted], in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making [Number to be inserted].

3.LEGAL ELEMENTS OF THE DELEGATED ACT

Article 1 states that the Annex to this Delegated Regulation amends Annex I of Regulation (EU) 2023/1115.

Article 2 sets out the date of entry into force of this Delegated Regulation.

COMMISSION DELEGATED REGULATION (EU) …/...

of XXX

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) 995/2010 1 , and in particular Article 34(5) 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 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, traders, and competent authorities on which categories of products fall within the scope of that Regulation.

(3)Several codes listed under ‘Palm Oil’ and ‘Rubber’ in Annex I to Regulation (EU) 2023/1115 encompass products which can be manufactured with commodities that are not relevant commodities. 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 that the relevant products listed under ‘Wood’ in Annex I to Regulation (EU) 2023/1115 do fall within the scope of that Regulation if they are made solely of bamboo, rattan, and other materials of woody nature. 

(4)Certain entries in Annex I to Regulation (EU) 2023/1115 could give rise to ambiguity whether waste, second-hand and used products fall within the scope of Regulation (EU) 2023/1115, thus discouraging circular and resource efficient practices. Therefore, it should be made clear that waste as defined in Article 3, point (1) of Directive 2008/98/EC of the European Parliament and of the Council 2 , as well as second-hand and used products do not fall within the scope of that Regulation.  

(5)Samples of products and products used for examination, analysis, and testing, within the meaning of Articles 86 and 95 of Council Regulation (EC) 1186/2009 3 , 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 can be used by companies to seek and solicit orders from new suppliers. Products used for examination, analysis and testing are used by economic operators to determine their composition, quality or other technical characteristics for the purposes of information or industrial and commercial research. Those products are then completely used up or destroyed in the course of the 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 needs clarify that samples of products and products which undergo examination, analysis or tests do not fall within the scope of that Regulation (EU). 

(6)Packing materials and packing containers placed on the EU 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. In addition, packing materials and containers clearly suitable for repetitive use can be re-exported or made available on the market as product 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. Annex 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 made available on the market or exported. 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 of Annex I to Regulation 2023/1115 do not fall within the scope of that Regulation. 

(7)Accessory materials, such as user manuals, leaflets, catalogues, and marketing materials, placed on the EU market or exported as products on their own, fall within the scope of Regulation (EU) 2023/1115. However, it should be made clear that accessory materials accompanying another product do not fall within the scope of that Regulation.

(8)Items of correspondence, within the meaning of Article 1, point (26) of Delegated Regulation (EU) 2015/2446 4 , 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. 

(9)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.

(10)Regulation (EU) 2023/1115 should therefore be amended accordingly, 

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,

   For the Commission

   The President
   […]

(1)    OJ L 150, 9.6.2023, p. 35. ELI: http://data.europa.eu/eli/reg/2023/1115/oj   
(2)      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 ). 
(3)      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 ).
(4)      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 343/1, 29.12.2015, p. 9, ELI:  http://data.europa.eu/eli/reg_del/2015/2446/oj )
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ANNEX

Annex I is amended as follow:

(1)In the column, ‘Relevant products’, table note (1) is added after the entry ‘Relevant Product’:

‘This Regulation does not apply to: a) Samples of products, which are of negligible value and quantity and can be consumed or used only to solicit orders for goods of the type they represent under the condition that the manner of presentation and quantity, for products of the same type or quality, rule out its consumption or use for any purpose other than that of seeking orders; b) Products which are to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for purposes of information or industrial or commercial research under the condition that the products to be analysed, examined or tested are completely used up or destroyed in the course of the examination, analysis or testing.’

(2)The column “Relevant products” of the table is amended as follows:

(a)after the entry ‘1802 Cocoa shells, husks, skins and other cocoa waste’ the following text is added: 

‘(not including waste as defined in Article 3, point (1) of Directive 2008/98/EC)’;

(b)the entry ‘1207 10 Palm nuts and kernels’ is replaced by the following:

‘ex 1207 10 Palm nuts and kernels’;

(c)the entry ‘1511 Palm oil and its fractions, whether or not refined, but not chemically modified’ is replaced by the following:

‘ex 1511 Palm oil and its fractions, whether or not refined, but not chemically modified’;

(d)the entry ‘1513 21 Crude palm kernel and babassu oil and fractions thereof, whether or not refined, but not chemically modified’ is replaced by the following:

‘ex 1513 21 Crude palm kernel and babassu oil and fractions thereof, whether or not refined, but not chemically modified’;

(e)the entry ‘1513 29 Palm kernel and babassu oil and their fractions, whether or not refined, but not chemically modified (excluding crude oil)’ is replaced by the following:

‘ex 1513 29 Palm kernel and babassu oil and their fractions, whether or not refined, but not chemically modified (excluding crude oil)’;

(f)the entry ‘2306 60 Oilcake and other solid residues of palm nuts or kernels, whether or not ground or in the form of pellets, resulting from the extraction of palm nut or kernel fats or oils’ is replaced by the following:

‘ex 2306 60 Oilcake and other solid residues of palm nuts or kernels, whether or not ground or in the form of pellets, resulting from the extraction of palm nut or kernel fats or oils’;

(g)the entry “2915 70 Palmitic acid, stearic acid, their salts and esters” is replaced by the following:

‘ex 2915 70 Palmitic acid, stearic acid, their salts and esters’;

(h)the entry ‘2915 90 Saturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives (excluding formic acid, acetic acid, mono-, di- or trichloroacetic acids, propionic acid, butanoic acids, pentanoic acids, palmitic acid, stearic acid, their salts and esters, and acetic anhydride)’ is replaced by the following:

‘ex 2915 90 Saturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives (excluding formic acid, acetic acid, mono-, di- or trichloroacetic acids, propionic acid, butanoic acids, pentanoic acids, palmitic acid, stearic acid, their salts and esters, and acetic anhydride)’;

(i)the entry “3823 12 Oleic acid, industrial” is replaced by the following:

‘ex 3823 12 Oleic acid, industrial’;

(j)the entry ‘3823 19 Industrial monocarboxylic fatty acids; acid oils from refining (excluding stearic acid, oleic acid and tall oil fatty acids)’ is replaced by the following:

‘ex 3823 19 Industrial monocarboxylic fatty acids; acid oils from refining (excluding stearic acid, oleic acid and tall oil fatty acids)’;

(k) the entry ‘3823 70 Industrial fatty alcohols’ is replaced by the following:  

‘ex 3870 Industrial fatty alcohols’;

(l)the entry ‘4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip’ is replaced by the following:

‘ex 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip’;

(m)after the entry ‘ex 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber’, the following text is added:

‘(not including waste as defined in Article 3, point (1), of Directive 2008/98/EC)

(not including used products and second-hand products)’;

(n)after the entry ‘ex 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber’, the following text is added:

‘(not including used products and second-hand products)’;

(o)after the entry ‘ex 4017 Hard rubber (e.g. ebonite) in all forms including waste and scrap; articles of hard rubber’, the following text is added:

‘(not including waste as defined in Article 3, point (1) of Directive 2008/98/EC)’;

(p)the entry ‘4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms’ is replaced by the following:

‘ex 4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

(not including waste as defined in Article 3, point (1) of Directive 2008/98/EC)’;

(q)the entry ‘4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated’ is replaced by the following:

‘ex 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated’;

(r)the entry ‘4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared’ is replaced by the following:

‘ex 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared’;

(s)the entry ‘4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like’ is replaced by the following:

‘ex 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like’;

(t)the entry ‘4405 Wood wool; wood flour’ is replaced by the following:

‘ex 4405 Wood wool; wood flour’;

(u)the entry ‘ex 4406 Railway or tramway sleepers (cross-ties) of wood’ is replaced by the following:

‘ex 4406 Railway or tramway sleepers (cross-ties) of wood’;

(v)the entry ‘4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm’ is replaced by the following:

‘ex 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm’;

(w)the entry ‘4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm’ is replaced by the following:

‘ex 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm’;

(x)the entry ‘4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed’ is replaced by the following:

‘ex 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed’;

(y)the entry ‘4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances’ is replaced by the following:

‘ex 4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances’;

(``)the entry ‘4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances’ is replaced by the following:

‘ex 4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances’;

(aa)the entry ‘4412 Plywood, veneered panels and similar laminated wood’ is replaced by the following:

‘ex 4412 Plywood, veneered panels and similar laminated wood’;

(bb)the entry ‘4413 Densified wood, in blocks, plates, strips or profile shapes’ is replaced by the following:

‘ex 4413 Densified wood, in blocks, plates, strips or profile shapes’;

(cc)the entry ‘4414 Wooden frames for paintings, photographs, mirrors or similar objects’ is replaced by the following:

‘ex 4414 Wooden frames for paintings, photographs, mirrors or similar objects

(not including used products and second-hand products)’;

(dd)the entry ‘4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood’ is replaced by the following:

‘ex 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

(not including used products and second-hand products)

(not including single use packing material and packing containers used exclusively to support, protect or carry another product placed on the market and presented with that product)

(not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product placed on the market and presented with that product from the moment they are used for such purpose [and onwards])’;

(ee)the entry ‘4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves’ is replaced by the following:

‘ex 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves

(not including used products and second-hand products)

(not including single use packing material and packing containers used exclusively to support, protect or carry another product placed on the market and presented with that product)

(not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product placed on the market and presented with that product from the moment they are used for such purpose [and onwards])’;

(ff)the entry ‘4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood’ is replaced by the following:

‘ex 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

(not including used products and second-hand products)’

(gg)the entry ‘4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes’ is replaced by the following:

‘ex 4418 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

(not including used products and second-hand products)’;

(hh)the entry ‘4419 Tableware and kitchenware, of wood’ is replaced by the following:

‘ex 4419 Tableware and kitchenware, of wood

(not including used products and second-hand products)’;

(ii)the entry ‘4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94’ is replaced by the following:

‘ex 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94

(not including used products and second-hand products)’;

(jj)the entry ‘4421 Other articles of wood’ is replaced by the following:

‘ex 4421 Other articles of wood

(not including used products and second-hand products)’;

(kk)the entry ‘Pulp and paper of Chapters 47 and 48 of the Combined Nomenclature, with the exception of bamboo-based and recovered (waste and scrap) products’ is replaced by the following:

‘ex 47 Pulp of wood

(not including used products and second-hand products)

(not including recovered (waste and scrap) products and products derived from recovered (waste and scrap) products)

ex 48 Paper and Paperboard: Articles of paper pulp, of paper or of paperboard

(not including waste as defined in Article 3, point (1) of Directive 2008/98/EC)

(not including used products and second-hand products)

(not including recovered (waste and scrap) products and products derived from recovered (waste and scrap) products)

(not including single use packing material and packing containers used exclusively to support, protect or carry another product placed on the market and presented with that product)

(not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product placed on the market and presented with that product from the moment they are used for such purpose [and onwards])

(not including items of correspondence and accessory materials)’;

(ll)After the entry ‘ex 49 Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans, of paper’, the following text is added:

(not including used products and second-hand products)

(not including items of correspondence and accessory materials)’;

(mm)after the entry ‘ex 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, of wood’, the following text is added:

(not including used products and second-hand products)’;

(nn)the entry ‘9403 30, 9403 40, 9403 50, 9403 60 and 9403 91 Wooden furniture, and parts thereof’ is replaced by the following:

‘ex 9403 30, 9403 40, 9403 50, 9403 60 and 9403 91 Wooden furniture, and parts thereof

(not including used products and second-hand products)’;

(oo)the entry ‘9406 10 Prefabricated buildings of wood’ is replaced by the following:

‘ex 9406 10 Prefabricated buildings of wood

(not including used products and second-hand products)’;

(3)In the column, ‘Relevant commodity’, table note (2) is added after the entry ‘Wood’:

‘This Regulation does not apply to bamboo, rattan and other materials of a woody nature and therefore it does also not apply to relevant products listed under the relevant commodity ‘Wood’ if those products are made of bamboo, rattan and other materials of a woody nature’.

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