Is HS 940391 covered by EUDR?
Yes, with conditions. Parts of furniture, of wood is listed in Annex I of Regulation (EU) 2023/1115 (commodity: Wood).
Condition: Used and second-hand products are excluded. The old EUTR annex listed these under 9403 90 30.
| Operator | Applies from |
|---|---|
| Large and medium operators; downstream operators and traders | 30 Dec 2026 |
| Micro/small operators and natural persons established by 31 Dec 2024 | 30 Dec 2026 (no deferral: the product was in the old EUTR annex) |
Samples and test products are excluded (note 5 to Annex I).
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
- Commission Delegated Regulation (EU) 2026/2102 (amends Annex I; OJ 17.9.2026)
- Commission simplification review report COM(2026) 191, 4 May 2026
- Regulation (EU) 2023/1115, Annex I (EUR-Lex)
- Regulation (EU) 2025/2650 (new Article 38 dates; deletes ex 49 printed products)
- Regulation (EU) No 995/2010 (EUTR), Annex
- European Commission: Regulation on deforestation-free products
- Access2Markets: delay until December 2026