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EUDR journal · Glossary

EUDR TARIC codes: C716, C717, C720, Y129, Y132, Y188, Y196

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Every customs declaration for a product listed in Annex I of the EU Deforestation Regulation needs an entry in the documents section. It tells customs whether a due diligence statement exists or why none is required. The Commission has set up dedicated measures in TARIC: measure type 776 for import control, 777 for export control. The document codes apply in both directions, with four exceptions: C720 and C725 exist only for re-import, Y188 and Y196 only for export. This overview lists each code after revision 1 of the DG TAXUD TARIC document of 23 September 2026, the case it covers and the entry that belongs next to it.

In brief

Every customs declaration for a product listed in Annex I needs an EUDR document code. In the standard case that is C716 with the reference number of the due diligence statement; micro and small primary operators with a simplified declaration under Article 4a declare C717 with its identifier.

Y codes carry no number and state why no statement is required, for example Y129 for goods outside the scope under an ex code, Y132 for products made before 29 June 2023 and Y133 for used products, waste and recovered products.

Since revision 1 of the TARIC document of 23 September 2026, downstream operators have codes of their own: C720 (non-SME) and C725 (SME) on re-import, Y196 (non-SME) and Y188 (SME) on export. Y141 remains usable until 29 June 2027.

On import, ten-digit TARIC codes are declared, on export eight-digit CN codes. Without a valid entry, the import is not allowed after the control.

CodeCaseEntry
C716import or export, standard case: a due diligence statement existsreference number of the due diligence statement
C717micro or small primary operator with a simplified declaration under Article 4aidentifier of the simplified declaration
C718goods from the transitional period (30 June 2023 until the date of application) on export or re-import, FAQ 9.2conventional reference number 99EU9999999999 according to the Commission FAQ
C720re-import by a non-SME downstream operator registered in the information system (import only)reference number of the upstream statement or conventional statement, or the declaration identifier, Article 5(3)(a)
C725re-import by an SME downstream operator without registration (import only)as for C720
Y129ex code, the goods are out of scopeno number
Y132produced before 29 June 2023, Article 1(2)no number
Y133used and second-hand products, waste, recovered products and products derived from them, goods made entirely from material that has reached the end of its life cycle (Annex I, second explanatory paragraph)no number
Y141micro or small enterprise established as such by 31 December 2024, Article 38(3); usable until 29 June 2027no number
Y142non-commercial activityno number
Y187samples of negligible value and quantity, products to undergo examination, analysis or tests (table note 5 to Annex I)no number
Y188export by an SME downstream operator without registration (export only)no number
Y190packing material and packing containers used to support, protect or carry another product, for the headings named in Annex I (4401, 4405, 4415, 4416, chapter 48)no number
Y191products used in the manufacturing of medicinal products, and items of correspondence, marketing and information materials accompanying another product, where Annex I says sono number
Y196export by a non-SME downstream operator registered in the information system (export only)no number

What changed with the revision of 23 September 2026: C717 no longer stands for an SME referring to someone else's statement but for the simplified declaration of micro and small primary operators under Article 4a. Downstream actors now have codes of their own, split between non-SMEs and SMEs: C720 and C725 on re-import, Y196 and Y188 on export. Contrary to earlier information, Y141 remains valid and can be used until 29 June 2027. New are C718 for transitional goods, Y187 for samples and test products, Y190 for packaging and Y191 for medicinal-product inputs and accompanying materials; Y133 now also covers used products, waste and recovered products. Which number goes next to C718 the TARIC document does not say; the Commission FAQ names the conventional reference number 99EU9999999999 for these goods.

Without a valid entry the declaration does not move on. Customs authorities check the declaration against the condition stored in TARIC, and if the reference number or a matching Y code is missing, the import is not allowed after the control. According to the documents available to us, that condition carries the identifier B090 in TARIC.

One technical difference matters for master data. On import, ten digit TARIC codes are declared, on export eight digit codes of the Combined Nomenclature. Anyone who has built the Annex I check on ten digits needs the eight digit view as well for export. On export, Article 26(4) also applies: the reference number of the due diligence statement has to be made available to the customs authorities before the export; downstream exporters are exempt and declare Y188 or Y196 instead.

How the reference number is created and who passes it on is set out in Reference number. Which rules apply on export, re-import and re-export is set out in Export and re-import. How the check against Annex I works is set out in CN codes and Annex I.

Frequently asked questions

What is an EUDR TARIC document code?

An EUDR TARIC document code is the entry in the documents section of the customs declaration from which customs can tell whether a due diligence statement exists or why none is required. The Commission set up dedicated TARIC measures: type 776 for import control, 777 for export control. After the revision of 23 September 2026 there are 15 codes. In the standard case, C716 goes with the reference number of the due diligence statement; Y codes carry no number.

What number can I use next to the EUDR TARIC document code?

The number you can use next to the TARIC document code depends on the code. C716 takes the reference number of the due diligence statement, C717 the identifier of the simplified declaration. For C718, the Commission FAQ names the conventional reference number 99EU9999999999. For re-import by downstream operators under C720 or C725, it is the reference number of the upstream statement or conventional statement, or the declaration identifier. All Y codes are declared without a number.

What are customs tariff numbers, and how do they differ from the TARIC document code?

Customs tariff numbers are the goods codes under which a product is declared: ten-digit TARIC codes on import, eight-digit Combined Nomenclature (CN) codes on export. Annex I of the EUDR lists the relevant commodities and products with their CN codes. The TARIC document code, such as C716 or Y129, is a separate entry in the documents section. Anyone who has built the Annex I check on ten digits also needs the eight-digit view for export.

Which rule applies to the reference number when goods are cleared for export?

Article 26(4) of the EUDR is the rule for goods cleared for export: the reference number of the due diligence statement has to be made available to the customs authorities before the export. Downstream operators are exempt and declare Y188 as an SME or Y196 as a non-SME instead. Export control runs under TARIC measure type 777. If a required due diligence statement or simplified declaration is not presented and no exemption applies, export is not allowed after control.

Sources and status: DG TAXUD TARIC document on the integration of the EUDR, revision 1 of 23 September 2026 (Ares(2024)6896255), Commission FAQ on the EUDR, Regulation (EU) 2023/1115 as amended by Regulation (EU) 2025/2650, Article 1(2), Articles 4a, 5, 26 and 38 and Annex I. As at 27 September 2026. This article is not legal advice.

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