EUDR and HS code ex 9401 91 90: Other parts of seats, of wood
Yes: HS ex 9401 91 90 is in Annex I of Regulation (EU) 2023/1115, 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 9401 91 90
- 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 9401 91 90
Description: Other parts of seats, of wood
Exceptions in the row (official wording)
- (not including used products and second-hand products)
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.
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 9401 61 00: Other seats, with wooden frames, upholstered
- HS ex 9401 69 00: Other seats, with wooden frames, other than upholstered
- HS ex 9401 80 00: Other seats, of wood
- HS ex 9403 30, ex 9403 40, ex 9403 50, ex 9403 60 and ex 9403 91: Wooden furniture, and parts thereof
- HS ex 9406 10 00: Prefabricated buildings of wood
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