EUDR and HS code ex 0206 21 00: Frozen cattle tongues
HS code ex 0206 21 00 is in Annex I of Regulation (EU) 2023/1115 (Cattle). Note on this row: "(This provision shall apply from 30 December 2027)". Article 38: 30 December 2026; micro and small undertakings established by 31 December 2024: 30 June 2027 (exception in paragraph 3).
- Relevant commodity
- Cattle
- HS code in Annex I
- ex 0206 21 00
- Nomenclature
- Goods as classified in the Combined Nomenclature, as the introductory text of Annex I says
- Date note in the row
- This provision shall apply from 30 December 2027
- Version
- Consolidated version of 18 September 2026
- Official source
- Regulation (EU) 2023/1115 (EUDR), consolidated text
Annex I row (official wording)
Relevant commodity: Cattle
Code: ex 0206 21 00
Description: Frozen cattle tongues
Date note in the row (official wording)
(This provision shall apply from 30 December 2027)
This note is part of the row in Annex I. The dates of application of the articles are in Article 38, quoted below.
Footnotes of Annex I that apply to this row
(1) This Regulation only applies to cattle of the genus Bos and its sub-generas: Bos, Bibos, Novibos, and Poephagus falling under HS subheadings 0102 21 and 0102 29 . It does not apply to buffalo (Syncerus genus) or bison (Bison genus) or any other live bovine animals.
Dates of application in Article 38
Article 38(2): Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24 and Articles 26, 31 and 32 shall apply from 30 December 2026.
Article 38(3): Except as regards the products covered by the Annex to Regulation (EU) No 995/2010, for operators, whether natural persons or micro- or small undertakings within the meaning of Article 3(1) or Article 3(2), first subparagraph, respectively, of Directive 2013/34/EU, irrespective of their legal form, who were established as such by 31 December 2024, the Articles referred to in paragraph 2 of this Article shall apply from 30 June 2027.
Articles 37 and 38 are carried in the consolidated text as amended by Regulation (EU) 2025/2650.
Products the Regulation does not apply to
Footnote (5) of Annex I lists products to which the Regulation does not apply. Its wording is on the Sources and method page.
Other rows for Cattle
- HS ex 0201: Meat of cattle, fresh or chilled
- HS ex 0202: Meat of cattle, frozen
- HS ex 0206 10: Edible offal of cattle, fresh or chilled
- HS ex 0206 22: Edible cattle livers, frozen
- HS ex 0206 29: Edible cattle offal (excluding tongues and livers), frozen
- HS ex 1602 50: Other prepared or preserved meat, meat offal, blood, of cattle
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