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EUDR and cattle: which beef and offal codes are covered, and why leather is not

The EUDR covers cattle of the genus Bos, their meat and edible offal, and prepared or preserved cattle meat. Hides, skins and leather are no longer on the list.

Checked against the sources on 19 October 2026

HS codes covered

The lines of Annex I for this commodity, as amended up to Delegated Regulation (EU) 2026/2102. A code not in this list is not covered, even if the product contains the commodity.

CodeProductConditions
ex 0102 21Live cattle, pure-bred breedingOnly if it contains, was fed with or was made using cattle.
ex 0102 29Live cattle, otherOnly if it contains, was fed with or was made using cattle.
ex 0201Meat of cattle, fresh or chilledOnly if it contains, was fed with or was made using cattle.
ex 0202Meat of cattle, frozenOnly if it contains, was fed with or was made using cattle.
ex 0206 10Edible offal of cattle, fresh or chilledOnly if it contains, was fed with or was made using cattle.
ex 0206 21Frozen cattle tonguesOnly if it contains, was fed with or was made using cattle. This line applies from 30 December 2027 (added by Delegated Regulation (EU) 2026/2102).
ex 0206 22Edible cattle livers, frozenOnly if it contains, was fed with or was made using cattle.
ex 0206 29Edible cattle offal, frozen (excluding tongues and livers)Only if it contains, was fed with or was made using cattle.
ex 1602 50Prepared or preserved meat of cattleOnly if it contains, was fed with or was made using cattle.

Leather is out since 18 September 2026

Delegated Regulation (EU) 2026/2102 removed raw hides and skins (4101), tanned hides (4104) and leather (4107) from Annex I. It entered into force on 18 September 2026, so cattle leather and leather goods are no longer covered. Frozen cattle tongues come in from 30 December 2027.

Geolocation for cattle

For cattle, the geolocation must cover all the establishments where the cattle were kept (Article 9(1)(d)), not only the farm of birth or the slaughterhouse. Buffalo, bison and other bovine animals outside the genus Bos are not covered.

Dates

The EUDR applies from 30 December 2026. For micro and small undertakings established as such by 31 December 2024, it applies from 30 June 2027, except for products covered by the former EU Timber Regulation (Article 38). Products produced before 29 June 2023 are not covered (Article 1(2)).

What an EU buyer asks a supplier for

  • the geolocation of every plot of land where the commodity was produced, as polygons for plots over 4 hectares; for cattle, of every establishment where the animals were kept: the EUDR plot register checks the plots and writes the GeoJSON file;
  • the date or time range of production, the quantity and the country of production;
  • evidence that the commodity was produced legally in that country and on land not deforested after 31 December 2020.

The importer files these in its due diligence statement. Suppliers outside the EU can prepare everything for each product with the EUDR exporter kit. To check another code, use the EUDR code checker.

A summary of the official text, not legal advice.

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Sources