Is HS 94018000 covered by EUDR?

Yes, with conditions. Other seats, of wood is listed in Annex I of Regulation (EU) 2023/1115 (commodity: Wood).

Condition: Covered only if made of wood. Used and second-hand products are excluded.

OperatorApplies from
Large and medium operators; downstream operators and traders30 Dec 2026
Micro/small operators and natural persons established by 31 Dec 202430 Jun 2027

Samples and test products are excluded (note 5 to Annex I).

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Information only, not legal advice. Based on the official texts linked below as of 16 Oct 2026 (incl. Delegated Regulation 2026/2102). Always confirm with your customs broker or competent authority.

Official sources