EUDR by commodity
EUDR for Cattle, Beef and Leather
Cattle is one of the seven EUDR commodities, so live cattle, beef, edible offal, hides, skins and leather must be proven deforestation-free and legally produced before sale in or export from the EU. A live question for this sector is whether leather stays in scope, as a draft change proposes to remove it. This page explains what is covered today and what to do.
TL;DR
- Cattle is in scope, covering live cattle, beef, edible offal, raw hides and skins, and leather in Annex I.
- Products must be deforestation-free (no clearing for pasture after 31 December 2020) and legally produced, backed by a Due Diligence Statement.
- A draft change proposes to remove leather from Annex I, but that is not yet law.
- Deadlines: 30 December 2026 for large and medium companies, 30 June 2027 for micro and small ones.
In scope
What the EUDR covers for cattle and leather
- Live cattle (heading 0102) and bovine meat, fresh, chilled or frozen (headings 0201 and 0202).
- Edible bovine offal (heading 0206).
- Raw hides and skins (parts of heading 4101), tanned or crust leather (parts of 4104) and prepared leather (parts of 4107), as Annex I stands today.
Leather is in scope under the current Annex I, but a draft change of 4 May 2026 proposes to remove cattle hides, skins and leather. Confirm each product by its CN/HS code and watch the status of that change.
These products are listed in Annex I of Regulation (EU) 2023/1115 by their CN/HS customs code, so you confirm scope by matching your product code, not the product name alone.
The hard part
The hard part for cattle and leather
- Leather scope question: a draft change proposes to remove cattle hides, skins and leather from Annex I, so leather makers face uncertainty about whether they will be in scope.
- Pasture traceability: linking an animal, and the beef or hide from it, to the land where it was raised, including any deforestation for pasture after the cut-off date.
- Cattle move between farms and feedlots over their lifetime, so a single plot of land does not capture the whole story.
- Hides and leather sit several processing tiers from the farm, so origin data must pass through slaughterhouses and tanneries.
The dual test applies throughout: an in-scope product must be both deforestation-free, meaning no clearing after 31 December 2020, and legally produced. Art. 3
Origins and risk
Where it comes from and the risk tiers
Common origins for cattle and leather and their current EUDR risk tier. The tier decides how much due diligence applies, with low-risk origins allowing simplified due diligence. Country benchmarking (2025/1093)
- BrazilStandard risk
- ArgentinaStandard risk
- United StatesLow risk
- UruguayStandard risk
- ParaguayStandard risk
The country tier sets how much due diligence applies. Low-risk origins allow simplified due diligence; standard-risk origins, including major beef exporters, need the full process. Tiers can change, as the list is reviewed in 2026.
What to do
What to do for cattle and leather
- Confirm scope by matching your cattle, beef and leather products against the CN/HS codes in Annex I.
- Trace animals, beef and hides back to the farms and land where the cattle were raised.
- Collect geolocation for the relevant plots, plus country of production, quantities and supplier details.
- Check each origin country’s risk tier and run risk assessment and mitigation for standard and high-risk origins.
- File a Due Diligence Statement in the EU Information System and pass the reference number down the chain.
For the full obligations and the due-diligence process, see the EUDR obligations guide, and for collecting data from suppliers see the supplier data guide.
Proposed leather removal, not yet law
FAQ
Cattle and Leather and the EUDR: common questions
- Is leather covered by the EUDR?
- Under the current Annex I, yes: raw hides and skins, tanned or crust leather and prepared leather are in scope. A draft change of 4 May 2026 proposes to remove leather, but it is not yet law, so leather remains in scope for now.
- Is beef in scope?
- Yes. Bovine meat, fresh, chilled or frozen, and edible bovine offal are covered under Annex I, alongside live cattle. Confirm each product by its CN/HS code.
- Will leather be removed from the EUDR?
- It is proposed but not decided. The draft Delegated Act of 4 May 2026 would remove cattle hides, skins and leather from Annex I, but the consultation only closed on 1 June 2026 and no change has been adopted. Treat leather as in scope until that changes.
- How do I trace cattle to deforestation-free land?
- You link the animal, and the beef or hide from it, to the farms and land where it was raised, with geolocation for the relevant plots and checks that no pasture was cleared after 31 December 2020. Because cattle move between farms, you may need to capture more than one plot.
- When does the EUDR apply to cattle and leather?
- Large and medium operators and traders must comply from 30 December 2026, and micro and small enterprises from 30 June 2027, where they were established as micro or small by 31 December 2024.
Get ready for the EUDR
Work through the EUDR Readiness Checklist, then explore the tools and guides built for your role.
This is guidance, not legal advice
Sources
- [1]Regulation (EU) 2023/1115, consolidated text including Annex I (EUR-Lex)retrieved 4 Jun 2026
- [2]European Commission: Regulation on deforestation-free productsretrieved 4 Jun 2026
- [3]European Commission Green Forum: EUDR implementationretrieved 4 Jun 2026
- [4]First country benchmarking list under the EUDR (2025/1093)retrieved 4 Jun 2026
- [5]Council of the EU: targeted revision (second delay and simplification)retrieved 4 Jun 2026
- [6]Commission simplification review of 4 May 2026 (draft Annex I changes)retrieved 4 Jun 2026
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