EUDR: What Tyre, Wood and Paper Exporters Need to Prepare

Regulation (EU) 2023/1115Legal texts verified 2026-09-21

EUDR (EU Deforestation Regulation) requires that seven commodities — cattle, cocoa, coffee, oil palm, rubber, soya and wood — and products made from them prove, before entering the EU market, that they do not come from land deforested after 31 December 2020. It applies to large and medium companies from 30 December 2026 and to micro and small companies from 30 June 2027. For exporters, including those in Taiwan, the most direct impact is on rubber products (tyres, inner tubes), wood products, paper and wooden furniture: the EU buyer must file a due diligence statement (DDS) in the EU information system, and needs you to provide the geolocation of where the raw material was produced.

Also known as: EU Deforestation Regulation, EUDR, deforestation-free regulation, EU deforestation law, Regulation (EU) 2023/1115

Enter your HS codes to see which rules apply →

Timeline

2026-12-30Applies to large and medium-sized companies
2027-06-30Applies to micro and small enterprises
2027-12-30Applies to products added in July 2026 (instant coffee, palm oil derivatives, etc.)

Industries affected

Tyres and inner tubes: 4011 new tyres, 4012 and 4013 inner tubes are covered, including bicycle and motorcycle tyres. You need to trace the origin of the natural rubber.
Wooden furniture and wood products: 9403 30–60 wooden furniture, 4414–4421 wood products, ex 9401 wooden seats.
Pulp, paper and paper products: Chapters 47 and 48 are covered in full (except bamboo-based and recovered products). Paper boxes, paper bags and paper stationery all count.
Plywood, wood flooring, building materials: 4407–4413, 4418.
Rubber gloves: ex 4015 is covered.
Other rubber parts: 4016 is covered today, but the July 2026 delegated regulation proposes removing it and its scrutiny period has not ended. Parts classified under a finished-goods code, such as grips under 8714, are not in the annex.

EUDR covered HS codes

Compiled from Annex I of Regulation (EU) 2023/1115, with items that the July 2026 delegated act proposes to change marked. HS codes marked “partial” (“ex” in the legal text) apply only to products made with the covered commodities.

Annex I: covered products
HS code	Description	Coverage
`0102`	Live cattle	Only `ex 0102 21ex 0102 29`
`0201`	Beef (fresh or chilled)	Partial (only products using covered materials)
`0202`	Beef (frozen)	Partial (only products using covered materials)
`0206`	Bovine offal	Only `ex 0206 10ex 0206 22ex 0206 29`
`0901`	Coffee	Whole heading
`1201`	Soya beans	Whole heading
`1207`	Palm nuts and kernels	Only `1207 10`
`1208`	Soya bean flour	Only `1208 10`
`1507`	Soya bean oil	Whole heading
`1511`	Palm oil	Whole heading
`1513`	Palm kernel oil	Only `1513 211513 29`
`1602`	Prepared beef products	Only `ex 1602 50`
`1801`	Cocoa beans	Whole heading
`1802`	Cocoa shells	Whole heading
`1803`	Cocoa paste	Whole heading
`1804`	Cocoa butter	Whole heading
`1805`	Cocoa powder	Whole heading
`1806`	Chocolate	Whole heading
`2304`	Soya bean oilcake	Whole heading
`2306`	Palm kernel oilcake	Only `2306 60`
`2905`	Glycerol	Only `ex 2905 45`
`2915`	Palmitic and stearic acid	Only `2915 702915 90`
`3823`	Industrial fatty acids and fatty alcohols	Only `3823 113823 123823 193823 70`
`4001`	Natural rubber	Whole heading
`4005`	Compounded rubber, unvulcanised	Partial (only products using covered materials)
`4006`	Unvulcanised rubber rods and tubes	Partial (only products using covered materials)
`4007`	Vulcanised rubber thread	Partial (only products using covered materials)
`4008`	Vulcanised rubber plates, sheets and strip	Partial (only products using covered materials)
`4010`	Conveyor and transmission belts	Partial (only products using covered materials)The July 2026 Delegated Regulation (EU) 2026/1565 proposes removing this item, but the scrutiny period has not ended; treat it as covered until the change takes effect
`4011`	New rubber tyres (including bicycle and motorcycle tyres)	Partial (only products using covered materials)
`4012`	Retreaded and solid tyres, tread	Partial (only products using covered materials)
`4013`	Rubber inner tubes	Partial (only products using covered materials)
`4015`	Rubber gloves and apparel	Partial (only products using covered materials)
`4016`	Other articles of vulcanised rubber	Partial (only products using covered materials)The July 2026 Delegated Regulation (EU) 2026/1565 proposes removing this item, but the scrutiny period has not ended; treat it as covered until the change takes effect
`4017`	Hard rubber	Partial (only products using covered materials)
`4101`	Raw bovine hides	Partial (only products using covered materials)The July 2026 Delegated Regulation (EU) 2026/1565 proposes removing this item, but the scrutiny period has not ended; treat it as covered until the change takes effect
`4104`	Tanned bovine hides	Partial (only products using covered materials)The July 2026 Delegated Regulation (EU) 2026/1565 proposes removing this item, but the scrutiny period has not ended; treat it as covered until the change takes effect
`4107`	Bovine leather	Partial (only products using covered materials)The July 2026 Delegated Regulation (EU) 2026/1565 proposes removing this item, but the scrutiny period has not ended; treat it as covered until the change takes effect
`4401`	Fuel wood, wood chips, sawdust	Whole heading
`4402`	Wood charcoal	Whole heading
`4403`	Wood in the rough (logs)	Whole heading
`4404`	Hoopwood and wooden stakes	Whole heading
`4405`	Wood wool and wood flour	Whole heading
`4406`	Wooden railway sleepers	Whole heading
`4407`	Sawn wood (over 6 mm thick)	Whole heading
`4408`	Veneer sheets	Whole heading
`4409`	Wood flooring strips, tongued and grooved	Whole heading
`4410`	Particle board, OSB	Whole heading
`4411`	Fibreboard	Whole heading
`4412`	Plywood	Whole heading
`4413`	Densified wood	Whole heading
`4414`	Wooden frames for pictures and mirrors	Whole heading
`4415`	Wooden cases and pallets (when sold as goods)	Whole headingOnly counts if you sell the crates or pallets themselves; packaging used purely to carry your goods does not count
`4416`	Wooden casks and barrels	Whole heading
`4417`	Wooden tool and brush handles	Whole heading
`4418`	Builders' joinery and carpentry of wood	Whole heading
`4419`	Wooden tableware and kitchenware	Whole heading
`4420`	Wooden ornaments and small furniture	Whole heading
`4421`	Other articles of wood	Whole heading
`47`	Pulp (whole chapter)	Whole headingBamboo-based and recovered (recycled) products are excluded
`48`	Paper, paperboard and articles thereof (whole chapter)	Whole headingBamboo-based and recovered (recycled) products are excluded; cartons used purely to carry your goods do not count
`9401`	Metal-framed seats / wooden seats	Partial (only products using covered materials)Wooden seats only; the 2026-07 delegated regulation also proposes excluding vehicle and aircraft seats
`9403`	Metal furniture / wooden furniture	Only `9403 309403 409403 509403 609403 91`
`9406`	Prefabricated buildings	Only `9406 10`

What your EU buyer will ask for

The reference number of the due diligence statement (DDS) — this number has to be passed down the supply chain
Geolocation of where the raw material was produced (the plots of the rubber plantation or forest land)
Evidence that no deforestation has taken place after 2020-12-31

What to do now

Confirm your HS code, and watch for items marked "ex" in the annex: only the part made with a covered commodity counts (e.g. 4011 only if it contains natural rubber).
Go back to your raw material suppliers: which country and which plot did the natural rubber, wood or pulp come from? Can they provide plot geolocation? This step takes the longest, so ask as early as possible.
Find out whether your EU buyer is a large/medium or a micro/small company — his application date decides when you need to supply data.
The cartons and wooden pallets you ship in do not count: the regulation explicitly excludes packaging used solely to support, protect or carry another product.

In development

How this data flows in Patisco

DDS reference numbers and origin data on your documents, carried over automatically when a quotation becomes an order and an order becomes a shipment — no retyping each time. This part is still in development and not yet available.

FAQ

When does EUDR apply? Has it been delayed again?

It has been delayed twice. Under Regulation (EU) 2025/2650 of December 2025, it applies to large and medium companies from 30 December 2026 and to micro and small companies from 30 June 2027. The same amendment also removed printed products (chapter 49) from the scope.

I ship in cartons and wooden pallets. Does EUDR apply to me?

No. Annex I states explicitly that packaging used solely to support, protect or carry another product is out of scope. It only applies when the cartons or pallets are themselves the goods you are selling.

Bicycle tyres are covered — what about grips and brake pads?

Tyres (4011) and inner tubes (4013) are covered. Grips and brake pads are normally classified under the bicycle parts code 8714, which is not in Annex I, so they are not covered today. But the annex is reviewed every two years; if your product uses natural rubber, it is worth asking your supplier now whether origin data is available.

What is a DDS reference number?

The number generated when a Due Diligence Statement is submitted in the EU information system. It has to travel down the supply chain: when your buyer files his statement, he must reference the upstream reference numbers and origin data. So it is not a one-off form — it is data that has to follow every shipment.

What changed in EUDR in July 2026?

Delegated Regulation (EU) 2026/1565 amends Annex I: it proposes removing leather (4101, 4104, 4107), transmission belts and other vulcanised rubber articles (4010, 4016), and vehicle and aircraft seats; it adds instant coffee, palm oil derivatives and others, with the additions applying from 30 December 2027. The regulation is still in the European Parliament and Council scrutiny period.

Legal sources

This page is based on the original EU legal texts, verified on 2026-09-21. The rules are still being amended and we review them monthly. HS classification is subject to customs rulings. This guide is meant to help you understand where you stand and is not legal advice — please confirm your actual obligations with your EU buyer and customs broker.