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, separately for import control and export control. The document codes are the same in both directions. This overview lists each code, the case it covers and the entry that belongs next to it.
| Code | Case | Entry |
|---|---|---|
| C716 | import, standard case | reference number of the due diligence statement |
| C717 | import or re-import by a downstream actor | reference numbers of the suppliers, until the dedicated code for downstream actors announced by the Commission is available |
| Y129 | ex code, the goods are out of scope | no number |
| Y132 | commodity produced before 29 June 2023, Article 1(2) | no number |
| Y133 | made entirely from material that has reached the end of its life cycle, Annex I, second explanatory paragraph | no number |
| Y142 | non-commercial activity | no number |
| 99EU9999999999 | goods from the transition period on export or re-import | conventional reference number instead of a real one |
One code has gone. Y141 covered the extended transition period for micro and small enterprises and could only be used until 29 June 2025. Anyone still carrying it in master data or templates should remove it.
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.
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.
Sources and status: DG TAXUD TARIC document on the integration of the EUDR, Commission FAQ on the EUDR, Regulation (EU) 2023/1115 as amended by Regulation (EU) 2025/2650, Article 1(2), Article 26 and Annex I. As at 20 September 2026. This article is not legal advice.
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