WHAT IS EUDR
Definition: The EU Deforestation Regulation (EUDR) aims to prevent the import of commodities linked to deforestation into the EU and their export from the EU* to the rest of the world.
Impact on customers: The EUDR requires customers to demonstrate, before shipping to or from the EU, that their goods do not originate from deforested areas.
Effective date:
- 30 December 2026: Rules start to apply to medium-sized and large enterprises
- 30 June 2027: Rules start to apply to micro and small enterprises
* EU member states: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
WHICH SHIPMENTS FALL WITHIN SCOPE?
The relevant EUDR commodities and their derived products that fall within the scope of the regulation are listed in Annex 1:
- Cattle
- Wood (this category does not include bamboo or rattan; conversely, paper and pulp are subject to the EUDR — HS chapters 47, 48)
- Cocoa (covers all products linked to cocoa beans — from raw materials to finished products or by-products)
- Soya (covers all products made from soya)
- Palm oil
- Coffee (coffee, roasted or unroasted, with or without caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion)
- Rubber and products derived from it (this covers only natural rubber, not synthetic rubber)
WHAT IS NEEDED TO PROVE THAT EUDR PRODUCTS ARE NOT LINKED TO DEFORESTATION?
To demonstrate that EUDR products do not originate from deforestation, DHL Express requires the following information in the electronic shipment data at item level:
- A DDS reference number is a unique identifier assigned to each EUDR product imported into or exported from the EU. Operators/traders in the supply chain of EUDR products are required to generate the DDS reference number through the European Commission's information system.
- TARIC document code: Certain commodities and their derived products falling within the scope of the EUDR are exempt from EUDR obligations (see the table of TARIC codes).
HOW CAN SHIPPERS AVOID DELAYS?
Carriers importing EUDR commodities and their derived products into the EU, or exporting them from the EU to the rest of the world, should:
- Verify their legal obligations with an external expert on this subject.
- Provide complete and accurate electronic data at item level — this is essential, particularly for these 4 key data elements:
- A good description of the goods (describing what the goods are, what they are used for, and what they are made of)
- The Harmonized System code (HS code)
- The DDS reference number
- For commodities/products exempt from the EUDR, the relevant TARIC document code
- Inform DHL Express by emailing celni@dhl.com.
- Are you ready for the EUDR? Fill in our short questionnaire. How large is your company? Will you provide a DDS, or do you have an exemption?
Important: Shipments will be held by customs authorities if a DDS reference number or the relevant TARIC document code is not provided to DHL Express.
For more useful information, see the websites below:
European Commission Guidelines on EUDR
The Deforestation Due Diligence Registry — European Commission
European Commission definition of a small and medium enterprise
EUDR — nli.gov.cz
Regulation - 2023/1115 - EN - EUR-Lex (Annex 1
ANNEX 1
COMMODITIES AND THEIR DERIVED PRODUCTS IN SCOPE
EUDR HS CODES
- Products falling under the HS codes listed below require a DDS reference number at item level in the electronic shipping data.
| Commodity | HS code | Commodity | HS code | Commodity | HS code | ||
|---|---|---|---|---|---|---|---|
| Cattle | 010221 | Palm oil | 382319 | Wood | 4411 | ||
| Cattle | 010229 | Palm oil | 382370 | Wood | 4412 | ||
| Cocoa | 1801 | Rubber | 4001 | Wood | 4413 | ||
| Cocoa | 1802 | Soya | 1201 | Wood | 4414 | ||
| Cocoa | 1803 | Soya | 120810 | Wood | 4415 | ||
| Cocoa | 1804 | Soya | 1507 | Wood | 4416 | ||
| Cocoa | 1805 | Soya | 2304 | Wood | 4417 | ||
| Cocoa | 1806 | Soya | 120810 | Wood | 4418 | ||
| Coffee | 0901 | Wood | 4401 | Wood | 4419 | ||
| Palm oil | 1207 | Wood | 4402 | Wood | 4420 | ||
| Palm oil | 1511 | Wood | 4403 | Wood | 4421 | ||
| Palm oil | 151321 | Wood | 4404 | Wood | 940330 | ||
| Palm oil | 151329 | Wood | 4405 | Wood | 940340 | ||
| Palm oil | 230660 | Wood | 4406 | Wood | 940350 | ||
| Palm oil | 291570 | Wood | 4407 | Wood | 940360 | ||
| Palm oil | 291590 | Wood | 4408 | Wood | 940391 | ||
| Palm oil | 382311 | Wood | 4409 | Wood | 940610 | ||
| Palm oil | 382312 | Wood | 4410 |
EUDR MATERIAL HS CODES
- Products that are made from an EUDR commodity require a DDS reference number at item level in the electronic shipping data.
- If the product is not made from EUDR commodities, a TARIC document code is required at item level in the electronic shipping data.
| 'ex' HS code | Commodity |
|---|---|
| 0201 | Cattle |
| 0202 | Cattle |
| 020610 | Cattle |
| 020622 | Cattle |
| 020629 | Cattle |
| 160250 | Cattle |
| 4101 | Cattle |
| 4104 | Cattle |
| 4107 | Cattle |
| 290545 | Palm oil |
| 4005 | Rubber |
| 4006 | Rubber |
| 4007 | Rubber |
| 4008 | Rubber |
| 4010 | Rubber |
| 4011 | Rubber |
| 4012 | Rubber |
| 4013 | Rubber |
| 4015 | Rubber |
| 4016 | Rubber |
| 4017 | Rubber |
| 47 | Wood |
| 48 | Wood |
| 9401 | Wood |
TARIC CODES
- Certain commodities regulated by the EUDR and their derivatives are exempt from DDS requirements. Instead of entering a DDS reference number at item level, a TARIC document code is required at item level.
- TARIC document codes are important identifiers used in international trade to ensure products comply with regulations. Each code relates to a specific exemption that helps customs authorities confirm that no DDS reference number is required.
| TARIC document code | When is it used? |
|---|---|
| Y129 | Products listed under the material HS codes in Annex I of the EUDR that are not made from, and do not contain, any EUDR-relevant commodities. |
| Y132 | Products falling within the scope of the EUDR (Annex 1) that were, however, produced before 29 June 2023 and are therefore not subject to DDS obligations. |
| Y133 | Products falling within the scope of the EUDR (Annex 1) that are used, or are made 100% from recycled end-of-life products, and are therefore not subject to DDS obligations. |
| Y141 | Operators/traders registered as small and medium-sized enterprises (SMEs) are exempt from the obligation to comply with the EUDR until 30 June 2027. Until that date, SMEs should provide a TARIC document code instead of a DDS reference number. |
| Y142 | Products falling within the scope of the EUDR (Annex 1) that form part of a non-commercial activity (gifts/samples). |
| C716 | Use this document code for products covered by the regulation for which a due diligence statement must be submitted on import and export. |
| C717 | Use this document code as a micro or small enterprise if an earlier participant in the supply chain has already submitted a due diligence statement for your products. The subsequent SME operator only needs to provide the reference number of the due diligence statement already declared for the product. |
| Y187 | Use this document code for imports of product samples that are of negligible value and quantity and can only be consumed or used to obtain orders for goods, as well as for products intended for research, analysis or testing. |
| Y190 | Use this document code for single-use packaging materials and packaging, as well as for packaging materials and packaging intended for repeated use. |
Key EUDR players – where do you fit in?
Depending on whether you are an eligible small or medium-sized enterprise (SME) or a non-SME operator/trader within the EUDR commodity supply chain, different obligations and simplifications apply.
Under the EUDR, a company is classified into a given category if it meets at least two of the three defined criteria.
| Type of enterprise | Start of EUDR obligations | Company's balance sheet total | Net turnover | Average number of employees during the financial year |
|---|---|---|---|---|
| Micro-enterprise | 30 June 2027 | ≤ EUR 450,000 | ≤ EUR 900,000 | up to 10 employees |
| Small enterprise | 30 June 2027 | ≤ EUR 5,000,000 | ≤ EUR 10,000,000 | up to 50 employees |
| Medium-sized enterprise | 30 December 2026 | ≤ EUR 25,000,000 | ≤ EUR 50,000,000 | up to 250 employees |
| Large enterprise | 30 December 2026 | > EUR 25,000,000 | > EUR 50,000,000 | over 250 employees |
Micro, small and medium-sized enterprises within the meaning of Article 3 of Directive 2013/34/EU of the European Parliament and of the Council (OJ L 182, 29.6.2013, p. 19).
What shippers need to do to avoid delays
- Ensure that all relevant EUDR requirements are met, including submission of the due diligence statement.
- Ensure that the relevant EUDR data element for each item in the shipment is submitted electronically to DHL via DHL Electronic Shipping Solutions.
- Provide the correct Harmonized System (HS) code.
- Provide a clear, specific and accurate description of the goods so that the product can be unambiguously identified.
- Ensure that all mandatory EUDR data is available before the shipment is sent.
Why the description matters:
| EUDR commodity | Unsuitable goods description (false positive) | Acceptable description conditions — Within EUDR scope | Acceptable description conditions — Outside EUDR scope |
|---|---|---|---|
| Cocoa | Cocoa / chocolate | Cocoa powder / cocoa beans / chocolate bars | Chocolate cake / protein drink / cocoa body lotion |
| Coffee | Coffee products / coffee preparations | Coffee / roasted coffee / ground coffee capsules | Coffee machine / instant coffee |
| Rubber | Rubber / rubber components / tyres | Natural rubber / natural latex | Synthetic rubber components |
| Soya | Soya / soy-based / soy raw material | Soybeans / soy flour | Soy sauce / soy milk / soy lecithin |
| Wood | Wooden parts / wooden components / armchair | Wood / wood chips / wooden strips | Wooden puzzle / bamboo chair / wooden toy |
PRACTICAL EXAMPLES
TARIC code – Y133
img paper
HS code 4802: uncoated paper and paperboard for writing, etc. — made from 100% recycled material.
QUESTION: Should I provide a DDS reference number or a TARIC document code?
ANSWER: The HS code is listed in Annex 1 of the EUDR, except for products obtained through recycling (waste and scrap). Since the product is made from 100% recycled materials, TARIC code Y133 applies. If the product were made from 90% recycled materials, the exemption would not apply, and a DDS reference number would be required for the remaining 10% non-recycled materials.
TARIC code – Y141
img coffee
HS code 0901: raw and roasted coffee, coffee husks and skins, and substitutes containing coffee — SME operator (coffee shop).
QUESTION: Should I provide a DDS reference number or a TARIC document code?
ANSWER: The coffee shop is registered as a small enterprise; EUDR obligations for small and medium-sized enterprises start to apply from 30 June 2027, and until then SMEs are exempt from the obligation to submit a due diligence statement (DDS). The HS code is listed in Annex 1 of the EUDR, but since the operator is exempt from submitting a due diligence statement reference number until 30 June 2027, TARIC document code Y141 applies.
TARIC code – Y142
img chair
Material (EX) HS code 9401: covers all types of seats, but only wooden chairs fall within the scope of the EUDR — part of a non-commercial activity.
QUESTION: Will DHL be able to deliver my shipment?
ANSWER: The HS code is listed in Annex 1 of the EUDR; the EX prefix means that DDS obligations apply only to specific products made from one of the seven EUDR commodities. Since the chair forms part of a non-commercial activity, TARIC document code Y142 applies.
TARIC code – Y132
img tyre 1
Material (EX) HS code 4011: new tyres made from synthetic rubber, produced before 29 June 2023.
QUESTION: Which TARIC document code should I use?
ANSWER: The HS code is listed in Annex 1 of the EUDR; the EX prefix means that DDS obligations apply only to specific products made from one of the seven EUDR commodities. The tyres were produced before 29 June 2023, so TARIC code Y132 should be provided in the electronic shipment data. If the tyres had been produced after 29 June 2023, TARIC code Y129 would need to be provided in the electronic shipment data, since the tyres are made from synthetic rubber.
TARIC code – Y129
img tyre 2
Material (EX) HS code 4011: new tyres made from rubber.
QUESTION: Should I provide a DDS reference number or a TARIC document code?
ANSWER: The HS code is listed in Annex 1 of the EUDR; the EX prefix means that DDS obligations apply only to specific products made from one of the seven EUDR commodities. DDS reference number: tyres made from natural rubber, in particular from the Hevea Brasiliensis species. TARIC document code Y129: tyres made from synthetic rubber are not subject to the EUDR due diligence requirements on deforestation, but a TARIC document code Y129 must still be provided to complete the import/export customs declaration.