ANNEX I · 7 COMMODITIES
One regulation. Seven supply chains.
Cattle, cocoa, coffee, oil palm, rubber, soya, wood — plus listed derivatives. Each carries the same geolocation duty and its own practical wrinkles. Find yours.
FIG 01 — SAME DUTY, EVERY CHAIN
≤0 ha
geolocation — points allowed for plots ≤4 ha, polygons required above
DDS
due-diligence statement before placing covered goods on the EU market
0 yr
record retention for due-diligence information
100 / 282 DAYS
to 30 Dec 2026 (large & medium) / 30 Jun 2027 (micro & small) operators¹
¹ Regulation (EU) 2025/2650.
FIG 02 — DERIVATIVES
Listed products only.
Derivatives follow the Annex, not the ingredient label — e.g. chocolate for cocoa, tyres for rubber, meal for soya; leather for cattle was removed by the July 2026 amendments (as amended). HS codes are the boundary; when in doubt, check the current Annex I of Regulation (EU) 2023/1115 as amended.