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Live cattle

Meat of cattle, fresh or chilled

Meat of cattle, frozen

Edible offal of cattle, fresh or chilled

Edible cattle tongues, frozen

Frozen tongues were carved out of the original ex 0206 29 entry. The delegated act brings them back in.

Edible cattle livers, frozen

Edible cattle offal (excluding tongues and livers), frozen

Other prepared or preserved meat, meat offal, blood, of cattle

Raw hides and skins of cattle, not tanned

Removed by the July 2026 delegated act. Cattle leather leaves the scope of the Regulation entirely.

Tanned or crust hides and skins of cattle, without hair on

Removed by the July 2026 delegated act.

Leather of cattle, further prepared after tanning or crusting

Removed by the July 2026 delegated act.

Cocoa beans, whole or broken, raw or roasted

Cocoa shells, husks, skins and other cocoa waste

Cocoa paste, whether or not defatted

Cocoa butter, fat and oil

Cocoa powder, not containing added sugar or other sweetening matter

Chocolate and other food preparations containing cocoa

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee

Extracts, essences and concentrates of coffee — instant and soluble coffee

The single largest addition for the coffee sector. Soluble coffee was outside Annex I until the July 2026 act.

Palm nuts and kernels

Palm oil and its fractions, whether or not refined, not chemically modified

Crude palm kernel and babassu oil and fractions thereof

Palm kernel and babassu oil and fractions thereof (excluding crude oil)

Oilcake and other solid residues of palm nuts or kernels

Glycerol, with a purity of 95 % or more on the dry product

Palmitic acid, stearic acid, their salts and esters

Other saturated acyclic monocarboxylic acids and their derivatives

Excludes formic, acetic, mono-/di-/trichloroacetic, propionic, butanoic and pentanoic acids, palmitic and stearic acid and their salts and esters, and acetic anhydride.

Stearic acid, industrial

Oleic acid, industrial

Industrial monocarboxylic fatty acids; acid oils from refining

Industrial fatty alcohols

Soap in other forms, containing palm oil derivatives

Part of the oleochemical additions. Brings soap and cosmetics formulators into scope for the first time.

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

Unvulcanised rubber in other forms (rods, tubes, profile shapes) and articles thereof

Vulcanised rubber thread and cord

Plates, sheets, strips, rods and profile shapes, of vulcanised rubber other than hard rubber

Conveyor or transmission belts or belting, of vulcanised rubber

Removed by the July 2026 delegated act.

New pneumatic tyres, of rubber

Tyre treads and tyre flaps, of rubber

The original entry was the whole of ex 4012, which covered retreaded and used pneumatic tyres and solid or cushion tyres. The July 2026 act narrows it to this subheading — retreaded tyres fall out.

Inner tubes, of rubber

Articles of apparel and clothing accessories, including gloves, of vulcanised rubber

Other articles of vulcanised rubber other than hard rubber

Removed by the July 2026 delegated act. This was the catch-all entry for chapter 40 and the widest source of unexpected rubber exposure.

Hard rubber in all forms, including waste and scrap; articles of hard rubber

Soya beans, whether or not broken, other than seed

The original entry was the whole of 1201. The July 2026 act narrows it to this subheading, taking soya beans for sowing out of scope.

Soya bean flour and meal

Soya-bean oil and its fractions, whether or not refined, not chemically modified

Oilcake and other solid residues resulting from the extraction of soya-bean oil

Fuel wood; wood in chips or particles; sawdust and wood waste and scrap

Wood charcoal, including shell or nut charcoal

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

Hoopwood; split poles; piles, pickets and stakes of wood; chipwood and the like

Wood wool; wood flour

Railway or tramway sleepers (cross-ties) of wood

Wood sawn or chipped lengthwise, of a thickness exceeding 6 mm

Sheets for veneering, for plywood or similar laminated wood, of a thickness not exceeding 6 mm

Wood continuously shaped along any of its edges, ends or faces

Particle board, oriented strand board (OSB) and similar board of wood

Fibreboard of wood or other ligneous materials

Plywood, veneered panels and similar laminated wood

Densified wood, in blocks, plates, strips or profile shapes

Wooden frames for paintings, photographs, mirrors or similar objects

Packing cases, boxes, crates, drums and similar packings, of wood; pallets and pallet collars

Does not include packing material used exclusively to support, protect or carry another product placed on the market.

Casks, barrels, vats, tubs and other coopers' products, of wood, including staves

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood

Builders' joinery and carpentry of wood, including assembled flooring panels, shingles and shakes

Tableware and kitchenware, of wood

Wood marquetry and inlaid wood; statuettes and ornaments of wood; wooden furniture not in Chapter 94

Other articles of wood

Pulp and paper of Chapters 47 and 48 of the Combined Nomenclature

Bamboo-based and recovered (waste and scrap) products are excepted. The Annex covers these two chapters wholesale rather than heading by heading.

Printed books, newspapers, pictures and other products of the printing industry, of paper

Seats (other than those of heading 9402), whether or not convertible into beds, of wood

The July 2026 act replaces the open ex 9401 entry with a specific list of wooden seats, taking aircraft and motor vehicle seats out of scope.

Wooden furniture, and parts thereof

Prefabricated buildings of wood