First of all, the HS Code of a product (i.e. at customs declaration) defines whether it is subject to the EU Deforestation Regulation (EUDR) or not. But in some cases, the HS Code alone does not provide sufficient guidance for the applicability of the EUDR’s due diligence requirements:

There is an important difference in the Regulation between ‘placing on the market’ – i.e. the first making available of a relevant commodity or product on the Union market – and ‘making available on the market’ – i.e. any supply of a relevant product for distribution, consumption or use on the Union market in the course of a commercial activity.

Since e.g. wooden packaging material (HSCode 4415) serves the purpose of protecting a product for sale, the packaging imported from non-EU countries would, therefore, be considered as importing packaging into the EU and ‘making available on the market’ respectively, but not as ‘placing packaging on the market’. The Regulation requires operators carrying out due diligence and filing duediligence statements only for the subject of ‘placing on the market’ and exporting of a relevant product. Hence the intended use for the products is relevant.

In the case of packaging material, if any of the affected products are placed on the market or exported as a standalone product and not as packaging for another product, they fall under the Regulation, and due diligence obligations apply. If packaging falling under HS Code 4415 is used to "support, protect, or carry" another product, it does not fall under the Regulation. The same principle applies to items such as instruction manuals, labels, etc.

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