EUDR for cocoa importers and traders

EUDR Scope · Regulation (EU) 2023/1115 · position as at 1 July 2026

Short answer

Cocoa is one of the seven commodities, so beans, paste, butter, powder and chocolate are all in scope of the EUDR. [Reg. 2023/1115, Art. 1 & Annex I] If you import cocoa beans into the EU, you are the first operator and you file the Due Diligence Statement before the beans clear customs; if you trade cocoa that an EU importer has already placed on the market, you are downstream and work from the reference numbers instead. [Reg. 2023/1115, Art. 4] [Reg. 2023/1115, Art. 5 (as amended by Reg. 2025/2650)]

Cocoa is in scope from the bean up

The EUDR does not stop at raw beans. Annex I catches cocoa right through the processing chain: cocoa beans (HS 1801), cocoa shells and waste (1802), cocoa paste (1803), cocoa butter, fat and oil (1804), cocoa powder (1805), and chocolate and other food preparations containing cocoa (1806). [Reg. 2023/1115, Annex I] So whether you land beans in Amsterdam, buy paste and butter to sell on, or import couverture, you are handling a relevant product. This has been stable since the regulation was adopted, and the 2025 amendment did not change which cocoa lines are covered. [Reg. 2025/2650]

The pending May 2026 draft delegated act tinkers with several commodities, but its proposed changes do not remove any cocoa line from Annex I. Do not read the draft as a reason to stand down on cocoa — the current list stands, and cocoa stays on it.

Importer or trader? This decides who files

The role you play sets the whole obligation, and for cocoa it usually splits on one question: are you the first to bring the goods into the EU, or are you buying something already on the market?

You import cocoa beans or first-stage products into the EU. You are the operator: you run full due diligence and file the DDS in the EU Information System before the goods are placed on the market or cleared through customs. [Reg. 2023/1115, Art. 4(1)–(2)] The reference number you get travels with the goods down the chain. [Reg. 2023/1115, Art. 33]
You trade cocoa that is already on the EU market. You buy beans, paste or powder from an EU importer and sell them on without importing yourself — you are a downstream operator or trader. A non-SME collects and keeps the upstream DDS reference numbers, checks that due diligence was carried out, and may not place goods it knows are non-compliant. An SME trader simply collects and keeps the reference numbers. [Reg. 2023/1115, Art. 5 (as amended by Reg. 2025/2650)]
You buy from a non-EU (e.g. UK or Swiss) supplier. Bringing that cocoa into the EU makes you the operator, not your supplier. The supplier's job is to hand you the origin data; the filing is yours.

Re-exporting counts too. Placing cocoa on the EU market and exporting it are both operator acts. If you land beans in the EU and re-export processed cocoa, you can owe due diligence on the way in, so map both directions before you assume a shipment is out of scope. [Reg. 2023/1115, Art. 2(19) & Art. 4]

Which deadline applies to you

Cocoa is not timber, so the size test decides your date. Medium and large operators and traders apply the rules from 30 December 2026. Micro and small businesses that meet the SME thresholds — broadly under 50 employees and no more than €10m turnover or balance sheet, with status set by 31 December 2024 — have until 30 June 2027. [Reg. 2025/2650] A large cocoa importer does not get the later date just because a single shipment is small; the size test looks at the business.

What to ask your cocoa supplier for

Whether you file or reference, you need origin data in the chain. For each lot, request: [Reg. 2023/1115, Art. 9 & Art. 2(28)]

Plot geolocation — coordinates for each plot of production, and polygons for plots larger than four hectares.
Harvest or production dates.
Country of production, which sets the risk tier (see below).
Legality evidence for the country of origin.
The DDS reference number, where an upstream operator has already filed.

Cocoa smallholdings make this harder than it sounds: a single container can aggregate beans from thousands of farms, so the geolocation obligation pushes traceability all the way to plot level. Nail down how your supplier aggregates and reports plots before the season, not after the beans ship.

Origin risk tiers for cocoa

Country of origin sets how much work each lot needs. Under Implementing Regulation (EU) 2025/1093, most of the big cocoa origins are standard risk, which means full due diligence: Côte d'Ivoire, Nigeria and Cameroon in West Africa, plus Ecuador and Brazil. [Impl. Reg. 2025/1093] Ghana is the notable exception: it was benchmarked low risk, which allows the lighter simplified due diligence. So a shipment split between Ghanaian and Ivorian beans can carry two different obligation levels at once.

Keep origins separable. Mixing a low-risk Ghanaian lot with standard-risk beans from a neighbour can pull the whole consignment up to full due diligence. Where you can, keep single-origin lots distinct so a low-risk route stays available — and remember the tiers are dynamic, with the first benchmarking review due in 2026.

What this determines — and what it doesn't

Screening your cocoa tells you scope, role, deadline, origin risk tier and the documentary obligations you owe. It does not verify that any farm is deforestation-free — that depends on the geolocation-plus-evidence your suppliers provide and any satellite check. You don't need a traceability platform to begin; you need to know your position and exactly what to demand from your cocoa suppliers.

General information about Regulation (EU) 2023/1115, not legal advice — and not a deforestation assessment. This kind of screening determines your scope, role, deadline and documentary obligations; it does not verify that any plot of land is deforestation-free. Confirm your classification with counsel before relying on it for a market-access decision.

Find out where you actually stand

You don't need a traceability platform to start — you need to know your position and exactly what to ask your suppliers for. The EUDR position report screens your cocoa products against Regulation (EU) 2023/1115, names your role and deadline, tiers your origin countries, and hands you ready-to-send supplier data-request letters.

Check if my cocoa is caught → get my EUDR position report

Questions

Is cocoa covered by the EUDR?

Yes. Cocoa is one of the seven relevant commodities. Cocoa beans (HS 1801), paste (1803), butter, fat and oil (1804), powder (1805) and chocolate and other cocoa preparations (1806) are all in scope under Annex I of Regulation (EU) 2023/1115.

Does a cocoa importer have to file a Due Diligence Statement?

Usually yes. If you import cocoa beans or first-stage cocoa products into the EU, you are the operator that first places the goods on the market, so you run full due diligence and file the DDS before customs clearance. A trader who buys cocoa already placed on the EU market is downstream and works from the reference numbers instead.

What is the difference between a cocoa operator and a cocoa trader under the EUDR?

The operator is the first to place cocoa on the EU market — typically the EU importer of beans or semi-finished cocoa — and files the DDS. A trader buys and sells cocoa that has already been placed on the market. A non-SME trader collects and keeps the upstream DDS reference numbers and must also register in the information system; an SME trader only collects and keeps the reference numbers.

What risk tier are the main cocoa origins under the EUDR?

Under Implementing Regulation (EU) 2025/1093, most West African cocoa origins are standard risk, which means full due diligence: Côte d'Ivoire, Nigeria and Cameroon are standard, as are Ecuador and Brazil. Ghana was benchmarked as low risk, which allows simplified due diligence. Tiers can change at the first benchmarking review.

Sources

Regulation (EU) 2023/1115 (EU Deforestation Regulation) — https://eur-lex.europa.eu/eli/reg/2023/1115/oj — Art. 1 & Annex I (cocoa in scope, HS 1801–1806), Art. 4 (operator obligations), Art. 2(16) (placing on the market), Art. 9 & Art. 2(28) (geolocation), Art. 33 (reference numbers).
Regulation (EU) 2025/2650 (amending 2023/1115; dates of application and downstream obligations) — https://eur-lex.europa.eu/eli/reg/2025/2650/oj — Art. 1 (dates of application), Art. 5 (downstream operators/traders collect reference numbers).
Implementing Regulation (EU) 2025/1093 (country risk benchmarking) — https://eur-lex.europa.eu/eli/reg_impl/2025/1093/oj — origin-country risk tiers (Ghana low; Côte d'Ivoire, Nigeria, Cameroon, Ecuador, Brazil standard).
European Commission — EUDR implementation, guidance & FAQ — https://green-business.ec.europa.eu/deforestation-regulation-implementation_en — implementation timeline and draft Annex I amendment.