
On 17 September 2026, the European Commission published Delegated Regulation (EU) 2026/2102 in the Official Journal of the European Union, which amends Annex I to Regulation (EU) 2023/1115 in order to revise the list of relevant commodities and relevant products. Its provisions enter into force immediately.
Regulation (EU) 2023/1115 lays down rules aiming to minimise the Union’s contribution to deforestation and forest degradation. It does so by imposing due diligence obligations on operators and traders placing on, making available on, or exporting from the Union market relevant commodities and products listed in Annex I to that Regulation.
As previously announced, it is this list that is being updated today, in order, as the text states in its “Wheareas”,“to introduce limited and targeted technical fixes in order to ensure legal certainty for operators, downstream operators, traders, and competent authorities on which categories of products fall within the scope of that Regulation.”
Annex I is also amended to add certain relevant products and to remove certain others, “in light of trade, environmental and economic data.”
As far as the cosmetics sector may be concerned, it is worth noting that:
• the HS Code “2101 11 00 Extracts, essences and concentrates of coffee” is added;
• the “ex” mention is added in front of several entries of “Oil Palm” and “Rubber” sections when they include products that can be manufactured from products other than relevant products;
• HS codes for palm oil derivatives that …












