EU Deforestation Regulation: Commission adopts Delegated Act on product scope and Implementing Act on the Information System

On 13 July 2026, the European Commission adopted a Delegated Act amending Annex I to the EU Deforestation Regulation (“EUDR”) and an Implementing Act updating the rules on the EUDR Information System. The Delegated Act is accompanied by an Annex and an impact assessment. 

These measures are part of the Commission’s EUDR Simplification Package published in May 2026 (see our previous blog post) and provide further clarity ahead of the Regulation’s application from 30 December 2026 for large and medium-sized operators and traders, and from 30 June 2027 for micro and small operators and traders.

Key takeaways 

• Several products are removed from Annex I of the EUDR, and thus the Regulation’s scope, including cattle hides, skins and leather, retreaded tyres, soybean seeds for sowing, certain rubber products, conveyor and transmission belts, and aircraft and motor vehicle seats. 

• The Delegated Act adds soluble coffee, certain palm oil derivatives, frozen cattle tongues, and certain soap products to Annex I. These newly added products will become subject to EUDR requirements from 30 December 2027. 

• The amendments also introduce targeted exclusions and clarifications for relevant commodities and certain categories of products, including the scope of commodities covered, samples used for testing and analysis, waste, used or second-hand products, packing materials and containers, marketing and information materials, and products used in the manufacture of medicinal products. 

• Businesses should now revisit their EUDR scoping and product mapping exercises to assess whether any relevant products have moved into or out of scope, and whether the new exclusions and clarifications affect their compliance approach. 

• Separately, the Implementing Regulation updates the technical rules governing the EUDR Information System for submitting due diligence statements and simplified declarations.

• Additional changes include practical simplifications requested by Member States and industry, such as updated technical specifications for automated application programming interfaces, the ability to group certain due diligence statements and simplified declarations, and contingency measures for unplanned system unavailability.

• The Delegated Act will be submitted to the European Parliament and the Council for a two-month scrutiny period (which can be extended by a further two months). The two bodies cannot amend the text, only veto it.

Background 

On 4 May 2026, the Commission published its Simplification Report on the EUDR, promised as part of the amendments to the EUDR in December 2025 (see our previous blog post). It was accompanied by updated versions of the EUDR Guidance, FAQs and Supply Chain Infographics documents, and a draft Delegated Act making minor tweaks to the material scope of the EUDR (see our previous blog post).

The Commission now adopted the Delegated Act, together with an Annex and an impact assessment. This assessment reviews 31 product codes considered for inclusion in or exclusion from Annex I and explains the methodology used, including the balance between environmental benefits and compliance costs.

Changes to product scope 

The Delegated Act updates Annex I to the EUDR, which lists the commodities and derived products that are in-scope under the Regulation. Amendments affect mainly derived products (or “relevant products”). The list of commodities covered by the EUDR does not change, but their scope is clarified. 

First of all, the Delegated Act removes a number of entries in Annex I:

• conveyer, transmission belts, and other articles of vulcanised rubber covered by HS codes 4010 and 4016;  
• aircraft seats and motor vehicle seats previously captured within HS code 9401 (this code is now replaced by a more specific list limited to wooden seats and parts of seats);  
• soya beans used for sowing, by replacing HS code 1201 with HS code 1201 90 00;
• hides, skins and leather derived from cattle (HS Codes ex 4101, ex 4104 and ex 4107)
• retreaded tyres, by replacing HS Code ex 4012 with HS code ex 4012 90 30 to limit the obligations under the EUDR exclusively to tyre treads. 

However, the Delegated Act also adds a few entries in Annex I (which will be subject to the EUDR requirements from 30 December 2027), including: 

• certain palm oil derivatives used in oleochemical supply chains;
• frozen cattle tongues under HS code ex 0206 21 00 (fresh cattle tongues were already included in Annex I);
• extracts, essences, and concentrates of coffee (under HS Code 2101 11 00);
• certain soap products under HS code ex 3401 20. 

A broader review of product scope will take place as part of the general review of the Regulation currently scheduled for June 2030.

Other changes reflect (i) the limited and targeted technical fixes that were already presented in the draft Delegated Act published in April 2025 (see our previous blog post), as well as (ii) further adjustments following stakeholder feedback during the public consultation. Targeted clarifications include:

• The inclusion of “ex” in front of several entries to clarify that products included in Annex I only fall within the scope of the EUDR if they are produced using a relevant commodity;
• The clarification of the scope of certain commodities;
• The exclusion of relevant products used in the manufacturing of medicinal products for human or veterinary use;
• The clarification for certain HS codes that products covered by those codes do not fall within the scope of the EUDR where they qualify as waste or as used or second-hand products;
• Samples or products which undergo examination, analysis or tests do not fall within the scope of the EUDR;
• Packing materials and packing containers when they are used to support, protect, or carry another product placed on the market or exported do not fall within the scope of the EUDR;
• Marketing and information materials, and items of correspondence are also excluded.

Updated rules on the Information System 

The Implementing Act amends Commission Implementing Regulation (EU) 2024/3084 on the functioning of the EUDR Information System in order to reflect the amendments introduced by Regulation (EU) 2025/2650 (see our previous blog post). 

In particular, it introduces specific rules for simplified due diligence declarations submitted by micro and small primary operators. Those operators must submit a simplified declaration and may update it if there are major changes to the information previously provided. 

The Implementing Act also confirms that each due diligence statement and simplified declaration will be subject to automated electronic risk profiling within the Information System. That risk profile will not be visible to users of the system. Only competent authorities, customs authorities and the Commission will be able to see the risk status and its change history. Any update to a simplified declaration will trigger a new risk profiling assessment of the entire updated declaration.

The Implementing Act also allows businesses to group due diligence statements and simplified declarations within the Information System. This is intended to address technical limitations, including file size constraints.

In addition, the Implementing Act introduces contingency arrangements for periods when the Information System is unavailable. By 30 December 2026, the Commission must provide information on (i) the availability and functioning of the Information System, and (ii) contingency measures that are to be taken in case of unplanned unavailability of the functionalities of the Information System exceeding the duration of 60 minutes. Those arrangements will include the use of a contingency reference number and contingency declaration identifier for products in respect of which a due diligence statement or simplified declaration cannot be submitted because the system is unavailable.

Another change is the deletion of the reference to the TRACES infrastructure, which the Commission says is intended “to ensure operational flexibility and future-proof adaptability of the IT infrastructure hosting the Information System”. 

The Information System reopened at the end of June 2026. The Commission has indicated that it will continue to improve the system, update its documentation regularly and offer training sessions for companies from the end of July 2026.

Next steps 

The Delegated Act will now be submitted to the European Parliament and the Council for a two-month scrutiny period (which can be extended by a further two months). During that time, the two bodies may formally object to the Delegated Act. Neither the European Parliament nor the Council can amend the text – they only have the power to veto it. If no objections are raised, the Delegated Act will then be adopted and published in the Official Journal of the EU.

Further Information System functionalities are expected later this summer, and company training is due to begin at the end of July.

Further reading 

For more information on the EUDR, see our previous blog posts:

• ESG Quick Guide: EU Deforestation Regulation

• EU: EUDR Simplification Report lands alongside updated Guidance and FAQs 

• Deforestation Regulation: EU imposes new due diligence duties on operators and traders

• EU: changes to Deforestation Regulation reach the finish line

• EU Deforestation Regulation: final green light for the one-year postponement 

• EU Deforestation Regulation: country risk classification adopted by the Commission

• EU: Commission publishes new guidance and draft Delegated Act to simplify due diligence requirements under Deforestation Regulation

• EU: Commission publishes proposal with targeted changes to Deforestation Regulation