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EUDR and Pakistan Leather: What the Scope Change Means

Leather is out of the EU Deforestation Regulation. Which Pakistani leather lines were ever in scope, and the REACH limits that still decide each order.

Line drawing of a list with struck entries, a hide outside a dashed boundary around a tree, labelled Out of scope

Leather is out of the EU Deforestation Regulation. Commission Delegated Regulation (EU) 2026/2102, adopted on 13 Jul 2026 and published on 17 Sep 2026, deleted cattle hides, skins and leather from Annex I, in force from 18 Sep 2026. Sheep and goat leather, leather goods and footwear were never on the list.

What still decides whether a Pakistani leather shipment moves is chemistry: REACH limits on chromium VI, azo dyes and nickel, the new formaldehyde emission limit, and the buyer's restricted substance list. Two other expected obligations have also moved: footwear is not among the first Digital Product Passport priorities, and far fewer EU buyers now fall under the due diligence directive.

What the delegated act removed

The act amends Annex I to Regulation (EU) 2023/1115. Three of its deletions are leather, covering the chain from fresh hide to finished leather:

Removed entry

What it covered

ex 4101

Raw hides and skins of cattle, fresh, salted, dried, limed or pickled, not tanned or further prepared

ex 4104

Tanned or crust hides and skins of cattle, without hair on, not further prepared

ex 4107

Leather of cattle further prepared after tanning or crusting, other than leather of heading 4114

The Commission's announcement lists the other removals: retreaded tyres, soybeans for sowing, articles of vulcanised rubber, conveyor and transmission belts, and aircraft and motor vehicle seats. The act also adds products, including frozen cattle tongues, which apply from 30 Dec 2027.

Which Pakistani leather products were ever in scope

The original Annex I listed cattle products only. Checked against the 2023 text, this is where common Pakistani export lines stand:

HS heading

Product

EUDR status

4101, 4104, 4107 (cattle)

Cattle hides, crust and finished cattle leather

Removed from 18 Sep 2026

4105

Tanned or crust skins of sheep or lambs

Never listed

4106

Tanned or crust hides of other animals, including goats

Never listed

4202

Handbags, wallets, cases and other leather goods

Never listed

6403

Footwear with leather uppers

Never listed

So a tannery working goat and sheep skins, or a factory making gloves, bags or shoes, did not have an EUDR duty for those products before the change either. The removal matters most to cattle hide and cattle leather suppliers.

Why the Commission removed leather

Recital 5 of the act cites three facts: the leather value chain is separate from the meat value chain, trade flows of hides and meat do not match, and hides are worth little compared with meat. As a result, EU operators have limited leverage to demand origin information, and the requirement could relocate deforestation risk rather than remove it.

That matches how hides move. A hide is a by-product of an animal raised for meat, and on its way to a tannery it may pass through several hands, each of which weakens what can be documented about the farm.

What did not change

  • Live cattle stay in scope. A new note limits the entry to cattle of the genus Bos and excludes buffalo and bison.

  • Application dates. Large and medium operators apply the regulation from 30 Dec 2026; micro and small operators from 30 Jun 2027, or 30 Dec 2026 if already covered by the EU Timber Regulation (European Commission).

  • The cut-off. Products must come from land not deforested after 31 Dec 2020.

  • Contracts. A buyer's purchase contract may still carry an EUDR clause written before the change. That is a commercial conversation, whatever the regulation now says.

The Commission's Sep 2026 update also lists leather among the removals.

The chemical limits that still apply to leather

These REACH Annex XVII restrictions apply to leather articles on the EU market regardless of the deforestation rules. Several reach further into a tannery than EUDR ever did.

Restriction

Limit

What it covers

Chromium VI (entry 47)

3 mg/kg of total dry leather weight

Leather articles and leather parts in contact with skin, since 1 May 2015 (Reg. 301/2014)

Azo dyes (entry 43)

30 mg/kg of each listed aromatic amine

Textile and leather articles in direct and prolonged skin contact (Reg. 552/2009)

Nickel (entry 27)

Release of 0.5 µg/cm² per week

Metal parts in direct and prolonged skin contact, such as rivets, buttons and zips (Reg. 552/2009)

Formaldehyde and other CMRs (entry 72)

Formaldehyde 75 mg/kg

Clothing and footwear, but not items made entirely of natural leather, fur or hide (Reg. 2018/1513)

Formaldehyde emission (entry 77)

0.080 mg/m³ in the test chamber

Articles other than furniture and wood-based articles, from 6 Aug 2026 (Reg. 2023/1464)

Chromium VI is the classic failure. It is a processing outcome, not a property of the raw hide, so it can vary between batches from the same tannery. The 3 mg/kg limit equals the determination limit of EN ISO 17075, which the regulation describes as the only internationally recognised method for chromium VI in leather. The REACH testing guide covers the full test list.

Worked example: one leather shoe, three rules. A shoe with a cattle leather upper, a textile lining and a metal buckle:

  • Leather upper: chromium VI (3 mg/kg) and azo amines (30 mg/kg).

  • Textile lining: azo amines, plus formaldehyde at 75 mg/kg under entry 72, because the shoe is not made entirely of leather.

  • Metal buckle, if in prolonged skin contact: nickel release of 0.5 µg/cm² per week.

  • Whole article: the buyer's restricted substance list, which is often stricter than REACH, and ZDHC wastewater expectations for the tannery.

Digital Product Passport: footwear is not a first priority

The Commission's first ecodesign working plan (Apr 2025) puts textiles and apparel first, with an indicative adoption date of 2027. It treats footwear as a separate category with lower impacts and commissions a study, due by the end of 2027, on whether to regulate it.

Keep origin records, at a proportionate level

The EU due diligence directive was narrowed in 2026. Directive (EU) 2026/470 raised its thresholds to 5,000 employees and EUR 1.5 billion turnover and postponed application to 26 Jul 2029. Fewer EU buyers will be in scope, but the largest ones still send supply chain questionnaires, and a mapped hide source answers them directly.

Scope can also move again: leather was added and removed by amending a list. An accurate, light file of hide sources costs far less than a full EUDR programme and lets an exporter respond either way. Put the effort saved into the chemical compliance that governs each order. Sustainability services can support that traceability work.

What Tti Labs tests and inspects for leather and footwear exporters

  • Testing under ISO/IEC 17025 accreditation through PNAC LAB-022, whose scope includes chromium VI in leather to ISO 17075-1 and ISO 17075-2.

  • Leather and footwear testing covering physical and mechanical performance, colourfastness, and chemical analysis aligned to EN, ISO, AATCC, ASTM, SATRA and IULTCS methods, supporting the industry since 2012.

  • Chromium VI by ion chromatography to EN ISO 17075-2, for interference-free confirmation in heavily dyed leather.

  • Genuine leather verification by microscopy, FTIR and structural analysis.

  • Inspection across production: pre-production, during-production, pre-shipment and loading supervision.

  • ZDHC MRSL conformance certification and tannery wastewater testing.

  • Lahore headquarters, with offices in Karachi, Faisalabad and Sialkot, the leather and footwear cluster.

Tti Labs tests and inspects material and reports what it finds. It does not decide whether a product falls inside a regulation, and it does not lodge due diligence statements.

Discuss a leather and footwear testing programme with Tti Labs. UAN 111 786 001. ISO/IEC 17025 accredited through PNAC, LAB-022. Contact the laboratory.

Related guides: Microplastics Rules and Pakistan Polyester: What Actually Applies.

FAQ

Is leather covered by the EU Deforestation Regulation?

No, not any more. Commission Delegated Regulation (EU) 2026/2102 removed cattle hides, skins and leather from Annex I. It was adopted on 13 Jul 2026, published on 17 Sep 2026 and entered into force on 18 Sep 2026.

Were goat and sheep leather ever in scope?

No. Annex I listed cattle hides and leather (headings 4101, 4104 and 4107) only. Sheep and goat leather (4105, 4106), leather goods (4202) and leather footwear (6403) were never listed.

What is the EU limit for chromium VI in leather?

3 mg/kg of the total dry weight of the leather, under REACH Annex XVII entry 47, applying since 1 May 2015 to leather articles and parts that contact the skin.

Does the REACH formaldehyde limit of 75 mg/kg apply to leather?

Not to items made entirely of natural leather, fur or hide, which entry 72 excludes. It does apply to textile parts such as linings. Separately, entry 77 limits formaldehyde emission from articles from 6 Aug 2026.

Is it still worth collecting hide origin records?

Yes, at a light level. Large EU buyers still ask supply chain questions, the due diligence directive applies from 26 Jul 2029 to the largest companies, and the scope list has changed in both directions before.

References

  1. Commission Delegated Regulation (EU) 2026/2102 of 13 Jul 2026 amending Annex I to Regulation (EU) 2023/1115, EUR-Lex, https://eur-lex.europa.eu/eli/reg_del/2026/2102/oj/eng

  2. Commission Delegated Regulation (EU) 2026/2102, Official Journal text, EUR-Lex, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL_202602102

  3. Regulation (EU) 2023/1115 on deforestation-free products, EUR-Lex, https://eur-lex.europa.eu/eli/reg/2023/1115/oj/eng

  4. Regulation on deforestation-free products, European Commission, https://environment.ec.europa.eu/topics/forests/deforestation/regulation-deforestation-free-products_en

  5. EUDR: Commission adopted Delegated Act on the product scope (13 Jul 2026), European Commission, https://ec.europa.eu/newsroom/env/items/948164/en

  6. EU Deforestation Regulation update, Sep 2026, European Commission, https://ec.europa.eu/newsroom/env/newsletter-archives/79267

  7. Commission Regulation (EU) No 301/2014, chromium VI in leather, EUR-Lex, https://eur-lex.europa.eu/eli/reg/2014/301/oj/eng

  8. Commission Regulation (EC) No 552/2009, REACH Annex XVII, EUR-Lex, https://eur-lex.europa.eu/eli/reg/2009/552/oj/eng

  9. Commission Regulation (EU) 2018/1513, CMR substances in clothing, textiles and footwear, EUR-Lex, https://eur-lex.europa.eu/eli/reg/2018/1513/oj/eng

  10. Commission Regulation (EU) 2023/1464, formaldehyde and formaldehyde releasers, EUR-Lex, https://eur-lex.europa.eu/eli/reg/2023/1464/oj/eng

  11. Substances restricted under REACH (Annex XVII), European Chemicals Agency, https://echa.europa.eu/substances-restricted-under-reach

  12. Ecodesign for Sustainable Products and Energy Labelling Working Plan 2025-2030, COM(2025) 187, European Commission, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52025DC0187

  13. Directive (EU) 2026/470 amending the corporate sustainability due diligence rules, EUR-Lex, https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng

  14. ZDHC Wastewater Guidelines, Zero Discharge of Hazardous Chemicals, https://downloads.roadmaptozero.com/output/ZDHC-Wastewater-Guidelines

  15. Sustainability services, Tti Labs, https://www.ttilabs.net/sustainability

  16. Leather and footwear testing, Tti Labs, https://www.ttilabs.net/leather-footwear

  17. Contact, Tti Labs, https://www.ttilabs.net/contact

  18. Accreditation scope LAB-022 (ISO/IEC 17025:2017, valid to 8 Aug 2027), Pakistan National Accreditation Council, https://pnac.gov.pk/pdfFiles/LAB-022

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