EUDR and HS code ex 48: Paper and Paperboard: Articles of paper pulp, of paper or of paperboard
Yes: HS code ex 48 is in Annex I of Regulation (EU) 2023/1115 (Wood), with the exceptions stated in the row. Articles apply from 30 December 2026 (Art. 38(2)); from 30 June 2027 for micro and small undertakings established by 31 December 2024 (Art. 38(3), with an exception).
- Relevant commodity
- Wood
- HS code in Annex I
- ex 48
- Nomenclature
- Goods as classified in the Combined Nomenclature, as the introductory text of Annex I says
- Exceptions
- The row carries exceptions, quoted below
- Version
- Consolidated version of 18 September 2026
- Official source
- Regulation (EU) 2023/1115 (EUDR), consolidated text
Annex I row (official wording)
Relevant commodity: Wood
Code: ex 48
Description: Paper and Paperboard: Articles of paper pulp, of paper or of paperboard
Exceptions in the row (official wording)
- (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC)
- (not including used products and second-hand products)
- (not including recovered (waste and scrap) products and products derived from recovered (waste and scrap) products)
- (not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product)
- (not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product made available on the market or exported and presented with that product from the moment they are used for such purpose and onwards)
- (not including items of correspondence and marketing and information materials exclusively accompanying another product made available on the market or exported, or supplied for marketing or information purposes free of charge)
Footnotes of Annex I that apply to this row
(4) This Regulation does not apply to bamboo, rattan and other materials of a woody nature and therefore it does also not apply to relevant products listed under the relevant commodity ‘Wood’ to the extent that those products are made of bamboo, rattan and other materials of a woody nature.
(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 Wood
- HS ex 4420: Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery...
- HS ex 4421: Other articles of wood
- HS ex 47: Pulp of wood
- HS ex 9401 31 00: Swivel seats with variable height adjustment, of wood
- HS ex 9401 41 00: Seats other than garden seats or camping equipment, convertible into beds...
- HS ex 9401 61 00: Other seats, with wooden frames, upholstered
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