The Delegated Act removes several products from the EUDR's scope, including cattle hides, skins and leather, retreaded tyres, soybean seeds for sowing, certain rubber products, conveyor and transmission belts, and aircraft and motor vehicle seats. At the same time, it adds soluble (instant) coffee, certain palm oil derivatives, and frozen cattle tongues to the list, aiming to close gaps that could otherwise shift deforestation risk to less-regulated derivative products. The measure also confirms exemptions for items such as samples used for testing, packaging materials, marketing materials, and waste or secondhand products.

The Delegated Act accompanies an Implementing Act updating the EUDR Information System, through which operators submit due diligence statements. Together, these measures form part of the EUDR Simplification Package presented in May 2026, building on a legislative amendment agreed in December 2025 that postponed the Regulation's application date. The EUDR will apply from 30 December 2026 for large and medium-sized operators and traders, and from 30 June 2027 for micro and small operators; products newly brought into scope by this Delegated Act will become subject to the Regulation from 30 December 2027.

The Delegated Act is not yet final: it now passes to the European Parliament and the Council for a scrutiny period, during which either institution may object. If no objection is raised, it will be published in the Official Journal of the EU and take effect.

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