The Regulation is applicable solely to products enumerated in Annex I. Products not listed in Annex I fall outside the purview of the Regulation’s requirements, even if they incorporate relevant commodities within the Regulation’s scope. For instance, soap is excluded from the Regulation, regardless of its palm oil content.

Similarly, products bearing an HS code not specified in Annex I, yet containing components or elements originating from commodities within the Regulation – such as vehicles with leather upholstery or tyres made from natural rubber – are not bound by the Regulation’s stipulations.

Note: The Regulation allows for the potential amendment of the list of relevant products and their descriptions by the Commission through a delegated act. Moreover, the Commission is tasked with evaluating the necessity and feasibility of proposing new legislation to the European Parliament and the Council for expanding the Regulation’s scope to include additional commodities, based on an impact assessment concerning the effects of pertinent commodities on deforestation and forest degradation. The inaugural review of the commodity scope is scheduled to occur within two years following the Regulation’s enactment.