The following table lists goods as classified in the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87 that are referred to in Article 1 of this Regulation - Goods that contain, have been fed with or have been made using cattle, cocoa, coffee, oil palm, rubber, soya and wood.
An "ex" in front of a code means that only part of the goods under that code are in scope, as described in the product description.
🟨 Rows highlighted in yellow are newly added products. These provisions shall apply from 30 December 2027.
General exclusions (apply to all commodities):
- Goods produced entirely from material that has completed its lifecycle and would otherwise have been discarded as waste, as defined in Article 3, point (1), of Directive 2008/98/EC.
- Samples of relevant products of negligible value and quantity, used only to solicit orders.
- Relevant products undergoing examination, analysis or testing that are consumed or destroyed during that process, or retained only for legal or contractual compliance.
- Items of correspondence and marketing and information materials exclusively accompanying another product, or supplied for marketing or information purposes free of charge.
Cattle
HS Code | Product description |
ex 0102 | Live cattle (only cattle of the genus Bos and its sub-genera Bos, Bibos, Novibos and Poephagus, falling under HS subheadings 0102 21 and 0102 29) |
0201 | Meat of cattle, fresh or chilled |
0202 | Meat of cattle, frozen |
ex 0206 10 | Edible offal of cattle, fresh or chilled |
ex 0206 21 00 | Frozen cattle tongues |
ex 0206 22 | Edible cattle livers, frozen |
ex 0206 29 | Edible cattle offal (excluding tongues and livers), frozen |
1602 50 | Other prepared or preserved meat, meat offal, blood, of cattle |
Note: The Regulation does not apply to buffalo (Syncerus), bison (Bison) or other bovine animals.
Cocoa
HS Code | Product description |
1801 | Cocoa beans, whole or broken, raw or roasted |
1802 | Cocoa shells, husks, skins and other cocoa waste |
1803 | Cocoa paste, whether or not defatted |
1804 | Cocoa butter, fat and oil |
1805 | Cocoa powder, not containing added sugar or other sweetening matter |
1806 | Chocolate and other food preparations containing cocoa |
Coffee
HS Code | Product description |
0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion |
2101 11 00 | Extracts, essences and concentrates of coffee |
Oil palm
HS Code | Product description |
ex 1207 10 00 | Palm nuts and kernels |
ex 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified |
ex 1513 21 | Crude palm kernel oil and fractions thereof, whether or not refined, but not chemically modified |
ex 1513 29 | Palm kernel oil and its fractions, whether or not refined, but not chemically modified (excluding crude oil) |
ex 1516 20 | Palm oil, palm kernel oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 1518 00 | Palm oil, palm kernel oil and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised or otherwise chemically modified; inedible mixtures or preparations containing or made using palm oil |
ex 1520 00 | Glycerol, crude; glycerol waters and glycerol lyes, produced using palm oil |
ex 2306 60 00 | 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 |
ex 2905 16 | Octanol (octyl alcohol) and isomers thereof, synthesised using palm oil |
ex 2905 17 00 | Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol), synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 2905 19 00 | Other saturated monohydric alcohols, synthesised using palm oil |
ex 2905 45 | Glycerol, with a purity of 95 % or more (calculated on the weight of the dry product), synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 2915 39 | Esters of acetic acid (excluding ethyl acetate, vinyl acetate, n-butyl acetate and dinoseb acetate), synthesised using palm oil |
ex 2915 70 | Palmitic acid, stearic acid, their salts and esters, synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
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), synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 2916 15 | Oleic, linoleic or linolenic acids, their salts and esters, synthesised using palm oil |
ex 2916 19 10 | Undecenoic acids, their salts and esters, synthesised using palm oil |
ex 2921 19 | Other acyclic monoamines and their derivatives; salts thereof (excluding methylamine, di- or trimethylamine and their salts, and the other amines excluded under this subheading), synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 2923 90 00 | Other quaternary ammonium salts and hydroxides (excluding choline and its salts and perfluorooctane sulphonates), synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 2924 19 00 | Other acyclic amides (including acyclic carbamates) and their derivatives; salts thereof (excluding meprobamate, fluoroacetamide, monocrotophos and phosphamidon), synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 3401 11 00 | Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, for toilet use, containing or made using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 3401 20 | Soap in other forms, containing or made using palm oil |
ex 3823 11 00 | Stearic acid, industrial, synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 3823 12 00 | Oleic acid, industrial, synthesised using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 3823 19 | Industrial monocarboxylic fatty acids; acid oils from refining (excluding stearic acid, oleic acid and tall oil fatty acids), synthesised using palm oil (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC) |
ex 3823 70 00 | Industrial fatty alcohols, synthesised using palm oil |
ex 3824 99 | Other chemical products and preparations of the chemical or allied industries, containing or made using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
ex 3907 29 | Other polyethers in primary forms (excluding bis(polyoxyethylene) methylphosphonate), made using palm oil (not including products used for the manufacture of medicinal products for human or veterinary use) |
Rubber
HS Code | Product description |
ex 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip |
4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip |
4006 | Unvulcanised rubber in other forms (e.g. rods, tubes and profile shapes) and articles (e.g. discs and rings) |
4007 | Vulcanised rubber thread and cord |
ex 4008 | Plates, sheets, strips, rods and profile shapes, of vulcanised rubber other than hard rubber |
4011 | New pneumatic tyres, of rubber |
ex 4012 90 30 | Tyre treads |
4013 | Inner tubes, of rubber |
ex 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber |
4017 | Hard rubber (e.g. ebonite) in all forms including waste and scrap; articles of hard rubber |
Note: This Regulation applies to rubber of Hevea brasiliensis. It does not apply to balata, gutta-percha, guayule, chicle and similar natural gums produced with other species, or to synthetic rubber products.
Soya
HS Code | Product description |
1201 90 00 | Soya beans, whether or not broken: other (not including soya beans for sowing) |
1208 10 | Soya bean flour and meal |
1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified |
2304 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil |
Wood
HS Code | Product description |
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 single-use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product) |
ex 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated |
ex 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared |
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 |
ex 4405 | Wood wool; wood flour (not including single-use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product) |
ex 4406 | Railway or tramway sleepers (cross-ties) of wood |
ex 4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm |
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 |
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 |
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 |
ex 4411 | Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances |
ex 4412 | Plywood, veneered panels and similar laminated wood |
ex 4413 | Densified wood, in blocks, plates, strips or profile shapes |
ex 4414 | Wooden frames for paintings, photographs, mirrors or similar objects |
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 single-use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported 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 made available on the market or exported and presented with that product, from the moment they are used for such purpose and onwards) |
ex 4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves (not including single-use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported 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 made available on the market or exported and presented with that product, from the moment they are used for such purpose and onwards) |
ex 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |
ex 4418 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
ex 4419 | Tableware and kitchenware, of wood |
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 |
ex 4421 | Other articles of wood |
ex 47 | Pulp of wood or of other fibrous cellulosic material |
ex 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard (not including single-use packing material and packing containers, or packing material and packing containers clearly suitable for repetitive use, used exclusively to support, protect or carry another product made available on the market or exported and presented with that product; not including items of correspondence and marketing and information materials exclusively accompanying another product made available on the market or exported, or supplied for marketing or information purposes free of charge) |
ex 9401 31 00 | Swivel seats with variable height adjustment, of wood |
ex 9401 41 00 | Seats convertible into beds (other than garden seats or camping equipment), of wood |
ex 9401 61 00 | Other seats, with wooden frames, upholstered |
ex 9401 69 00 | Other seats, with wooden frames, not upholstered |
ex 9401 80 00 | Other seats, of wood |
ex 9401 91 90 | Parts of seats, of wood, other |
ex 9403 30 | Wooden furniture, and parts thereof |
ex 9406 10 00 | Prefabricated buildings of wood |
Note: This Regulation does not apply to bamboo, rattan or other woody materials such as cane, reed, wicker, raffia, cereal straw or lime bark, or to products made from these materials.







