EUDR and certificates for customs declarations

The European deforestation and forest degradation scheme (EUDR) imposes an obligation to present a due diligence statement for importers or exporters when importing (in the EU) or exporting (out of the EU) products falling under the provisions defined in the deforestation scheme.

For import are used the 10-digit TARIC codes.

For export are employed the 8-digit CN code.

This obligation applies at the time of lodging the customs declaration for releasing goods for free circulation (“import”) or the export declaration. If the obligations are not met, import or export is prohibited.

According to “Brussels, 30 September 2024 Ares(2024)6896255 Subject: 1. TARIC data created for Regulation (EU) 2023/1115 on deforestation and forest degradation” new TARIC document codes [certificate] have been created. T

C716 means: “the diligence statement, presented for imports/exports in accordance with Article 3 of Regulation (EU) 2023/1115 on deforestation and forest degradation”.

C717 Reference number of due diligence statement previously submitted, in accordance with Article 4.8 of Regulation (EU) 2023/1115;

Y129 Goods other than those falling under the provisions of Regulation (EU) 2023/1115 on deforestation and forest degradation. This corresponds to the declaration of a nomenclature code that covers more products than those falling within the scope of the EUDR. In such case, the declarant must have the possibility to state that the import is not concerned by the regulation, although the declared product is classified under a nomenclature code impacted by the EUDR.

Y132 Exemption from the provisions of Regulation (EU) 2023/1115 on deforestation and forest degradation by virtue of paragraph 2 of Article 1. A new TARIC document code Y132 has been created to cover Article 1.2 of the EUDR where it is stated that the Regulation does not apply to the relevant products listed in Annex I produced before the date indicated in Article 38(1).

Y133 Exemption from the provisions of Regulation (EU) 2023/1115 on deforestation and forest degradation by virtue of the second explanatory paragraph of Annex I (goods produced from material that has completed its lifecycle).

Y141 Exemption for operators, as defined in Article 38(3) of Regulation (EU) 2023/1115.

Y142 Exemption for non-commercial activity (Article 2 (15), 2(17) and 2(18) of Regulation (EU) 2023/1115). A new TARIC document code Y142 has been created declarations made in the context of a non-commercial activity (Article 2 (15), 2(17) and 2(18) of Regulation (EU) 2023/1115) where this Regulation does not apply.