The EUDR is no different from all EU regulation in as much as the EU Commission reserves the right to amend core regulation via means of Delegated Acts, or technical implementation guidelines. These changes are often introduced following a period of pubic or industry consultation.
As of May 2026, the European Commission has issued a draft Delegated Act aimed at amending Annex I of the regulation to address changes to its product scope. According to the Commission, these “measures will provide additional clarity to economic operators, Member States, third countries, and other stakeholders, while guaranteeing legal stability and predictability.”
The Commission has already removed ex 49 Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans, of paper (not to be confused with Chapter 48 i.e. paper and paperboard which is in scope when listed in Annex I e.g. cartons, packaging, unprinted paper). However, now, as part of its EUDR simplification package, the Commission is seeking to go further.
Here we analyse what potential changes are being considered and what they could mean if approved.
Products either removed or clarified as ‘out of scope’:
- Leather and leather products: Several bovine hides/skins and leather items are presently included within the scope of EUDR, the Commission is proposing to remove them from scope entirely
- Re-treaded tires: Presently in scope via their link with rubber could be removed from scope
- Waste, used, and second-hand goods: Subject to ambiguity presently will potentially be explicitly excluded
- Samples and products used for testing: Not presently clearly excluded but could have an explicit exemption
- Certain packaging and correspondence: The regulation is currently ambiguous; under potential changes, these items would be excluded from scope
- Bamboo: Presently, those interpreting the regulation could assume that bamboo falls within scope due to its link with wood. The delegated act, if approved, would make it clear that bamboo is explicitly out of scope of EUDR
Products added to scope: Some products are not explicitly listed in Annex 1 of EUDR s the Commission is looking to add these:
- Soluble coffee: There is presently uncertainty as to whether this is included; proposed changes would clarify that soluble coffee is explicitly included, thus closing a major coffee derivative loophole
- Palm-oil derivatives (e.g. soap, etc.): It is presently unclear as to whether many downstream derivatives are include or excluded. Changes would see selected derivatives such as CN 3401 soaps included within Annex I
- Frozen cattle tongues: Currently not listed in Annex I would be explicitly included within scope
It’s important to note that the Delegated Act subject to feedback by June 2026 includes no changes to the core commodities (cocoa, coffee, palm, oil, etc); no new “no-risk countries”; and no changes to the application dates of Dec 2026 (medium and large companies) and June 2027 (small and micro enterprises).
So, what are the impacts on some core UK sectors:
- Cocoa sector: much stays the same in that cocoa beans, paste, butter, powder and chocolate products were already covered under the original Annex I. However, exclusions for samples, waste and testing products will be welcome as it reduces unnecessary declarations for R&D, quality control and trade fairs
- Coffee sector: sees a significant scope expansion in that green and roasted coffee were included in Annex I, but the inclusion of soluble coffee (a major traded commodity), now potentially included could result in inflated compliance costs for instant-coffee producers
- Retail and consumer goods sector: companies operating in this sector may feel relieved that leather goods, second‑hand items, samples and returns, composite or bundled products could be removed from scope. This could result in significant administrative simplification, especially for multisector retailers
- Chemicals and oleochemicals sector: the explicit addition of certain palm‑oil derivatives like soaps and oleochemicals used in detergents and cosmetics will result in increased compliance administration and costs for this sector, albeit limited to products with clear palm oil dependence
So, the consultation process is presently set to conclude early June; we await the findings of that exercise and will update you all as soon as we know.
If you believe your products are potentially going to be impacted by EUDR and would like to understand how best to prepare to ensure that your EU trade is uninterrupted, fee free to get in touch and GTD will happily help.
