EUDR and Cocoa: Covered Products, HS Codes, Supply-Chain Risks and Due Diligence

Yes: cocoa is a relevant commodity of the EU Deforestation Regulation (EUDR, Regulation (EU) 2023/1115), and all six cocoa headings, 1801 to 1806, apply from 30 December 2026.

Under the EU Deforestation Regulation, the operator that first places cocoa on the EU market, or exports it, must prove that the cocoa is deforestation-free, legal and covered by a due diligence statement.

The cocoa rules in force on 24 October 2026 are summarised below.

Which Cocoa Products Does the EUDR Cover?

Annex I lists cocoa in 6 of its 89 entries, the whole headings 1801 to 1806 without an "ex" prefix, so every subheading is in scope. The only change since 2023 is the waste carve-out in heading 1802. Headings are read against the 2026 Combined Nomenclature (Implementing Regulation (EU) 2025/1926).

Headings 1801 and 1802 in Annex I: Cocoa Beans, Shells, Husks and Skins

Annex I covers 1801 as "Cocoa beans, whole or broken, raw or roasted" and 1802 as "Cocoa shells, husks, skins and other cocoa waste"; since 18 September 2026, 1802 excludes waste as defined in Article 3, point (1), of Directive 2008/98/EC (Delegated Regulation (EU) 2026/2102). EU imports under heading 1801 reached EUR 12,365.5 million in 2025, against EUR 8.8 million under 1802. The codes of the other six commodities are in EUDR Annex I.

The six cocoa headings are compared below.

From 30 June 2027 for operators that are natural persons or micro or small undertakings established as such by 31 December 2024 (Art. 38(3)). Figures are EU imports under the heading (Eurostat Comext), not scope.

Cocoa Paste, Butter, Powder and Chocolate: Headings 1803 to 1806

Processed cocoa is covered in full: 1803 paste, 1804 butter, fat and oil, 1805 unsweetened powder and 1806 chocolate and other food preparations containing cocoa, from the same dates as beans. Sweetened cocoa powder falls under CN 1806 10. Product detail sits under EUDR and chocolate, cocoa paste, butter and powder.

Which Cocoa Products Are Not Covered?

Products outside the six headings are not covered even when they contain cocoa; bakers' wares under 1905 90 are the Commission's example (FAQ 3.14). Four carve-outs apply to cocoa.

No de minimis threshold applies (FAQ 2.3), so beyond these EUDR exemptions any quantity is covered. All carve-outs sit under EUDR exemptions.

EUDR Timeline for Cocoa: When Do the Obligations Apply?

All six headings apply from 30 December 2026 (Article 38(2), as replaced by Regulation (EU) 2025/2650), and from 30 June 2027 for operators that are natural persons or micro or small undertakings established as such by 31 December 2024 (Article 38(3)). Cocoa is not listed in the Annex to Regulation (EU) No 995/2010, so that deferral is available.

The cocoa timeline has six dates.

Every other date sits on the EUDR timeline.

Is Cocoa Harvested Before 29 June 2023 Covered?

No: cocoa produced before 29 June 2023 is outside the EUDR, also inside derived products (Article 1(2); Guidance, section 3), and production means harvest. Without a precise date, the crop year or harvesting season is given (FAQ 1.25); the European Cocoa Association protocol of 18 September 2025 places the West African main crop in October to March and the mid-crop in May to August. Cocoa placed on the market before 30 December 2026 is covered under EUDR transitional stock.

Who Carries Which EUDR Role and Obligation in the Cocoa Supply Chain?

Only the operator that first places or exports cocoa carries due diligence and files a DDS; grinders, chocolate makers, retailers and wholesalers are downstream operators or traders. Regulation (EU) 2025/2650 set this split on 26 December 2025.

The five cocoa actors compare as follows.

The same tests define the EUDR roles for every commodity.

Cocoa Bean Importers and Exporters: Operators

The company that releases 1801 00 00 for free circulation, or exports it, is the operator: it applies Articles 8 to 12 and files the DDS. Customs warehousing, inward processing and temporary admission are not placing on the market (FAQ 5.5); for imports, a customs declaration linked to the product is adequate evidence of placing (FAQ 5.6). The full duties are set out for EUDR operators.

Are Cocoa Grinders Downstream Operators?

A grinder turning beans already covered by a due diligence statement into paste, butter or powder is a downstream operator, because the CN code changes (Article 2(15b); FAQ 3.1.1). The FAQ is the Commission's non-binding view (Article 15(5)). The grinder files no DDS and keeps supplier and customer information for at least 5 years (Article 5(4)); for beans it imports itself, it is the operator. Chocolate makers follow the same test (downstream operators under the EUDR).

Retailers, Wholesalers and Other Traders

A supermarket, confectioner or wholesaler selling cocoa products already placed is a trader (Article 2(17)) and files no DDS. A non-SME trader registers (Article 5(2)), keeps records for at least 5 years (Article 5(4)) and acts on substantiated concerns (Article 5(6)), as set out for EUDR traders.

Cocoa Farmers in Low-Risk Countries: The Simplified Declaration

A cocoa farmer that is a natural person or micro or small undertaking established in a low-risk country and places its own cocoa submits a one-time simplified declaration (Article 4a, Annex III). Producers in Ghana, the Dominican Republic and Togo can meet this test; producers in Côte d'Ivoire, Cameroon, Nigeria and Ecuador cannot. It is not Article 13 simplified due diligence; see EUDR micro or small primary operators.

How Does EUDR Country Benchmarking Apply to Cocoa Origins?

Most EU cocoa bean imports come from standard-risk countries under Implementing Regulation (EU) 2025/1093 (140 low-risk, 4 high-risk, every other country standard). The class rates Article 3(a) deforestation risk only. About 85 % of 2025 import value under 1801 came from standard-risk partner countries and about 15 % from Ghana, the Dominican Republic and Togo (approximation: trade data record the partner country, not the country of production).

Cocoa origins and their consequences are listed below.

The four high-risk countries (Belarus, North Korea, Myanmar, Russia), none a cocoa origin, carry checks on at least 9 % of actors and 9 % of quantity (Art. 16(9)).

Article 30 cooperation includes the EU Sustainable Cocoa Initiative with Côte d'Ivoire, Ghana and Cameroon (strategic framework C/2024/6604). All 194 classifications are listed under EUDR country benchmarking.

Country of Production, Not Customs Origin: Cocoa Processed in Another Country

The class follows where the cocoa was grown (Article 2(24)): cocoa butter pressed in a low-risk country from standard-risk beans needs full due diligence. Article 13 requires every input to be low risk, and such processing can be circumvention under Article 13(3).

Does Low Risk Exempt Ghanaian Cocoa From Due Diligence?

No: low-risk cocoa still needs Article 9 information including geolocation, a DDS and a due diligence system (Article 12); Article 13 removes only Articles 10 and 11 (FAQ 1.28), under conditions. The conditions are explained under simplified due diligence under the EUDR.

What Does EUDR Due Diligence Require for Cocoa?

Cocoa due diligence has 3 steps: information (Article 9), risk assessment against 14 criteria (Article 10(2)) and risk mitigation (Article 11), under Article 8(2). The system behind them is covered under EUDR due diligence.

Geolocation of Cocoa Plots and First-Mile Traceability

Every cocoa plot needs coordinates with at least six decimal digits: a point up to 4 hectares (about 9.88 acres), a polygon for plots of more than 4 hectares (Article 2(28)). The 2025 industry protocol calls the first buyer (a licensed buying company, cooperative, licensed buying association or traitant) the first aggregator, and the link from plots to it the first mile; these are industry terms, not legal ones. Formats are explained under EUDR geolocation; files can be tested with the EUDR GeoJSON checker.

Cocoa Agroforestry and Shade Trees: What Counts as Deforestation-Free?

Cocoa grown under tree cover is an agricultural plantation, not forest: Article 2(6) names "agroforestry systems where crops are grown under tree cover". Forest means more than 0.5 hectares (about 1.24 acres), trees higher than 5 metres and canopy cover above 10 % (Article 2(4)). Three rules decide cocoa land.

• Agroforestry land: recital 37 treats it as agricultural use; land predominantly under agroforestry "cannot be considered as forest" (Guidance, section 11.4(d)), and mixed properties are assessed separately (section 11.5).
• GFC2020 map: the Commission's 2020 forest map excludes cocoa plantations but is not definitive (FAQ 9.10.1).
• Conversion: forest converted to cocoa, agroforestry included, after 31 December 2020 is deforestation (Article 2(3), 2(13)).

The forest test is explained under deforestation-free under the EUDR.

Legality in the Cocoa-Producing Country

Cocoa must comply with the relevant legislation of the country of production, 8 headings in Article 2(40), including labour rights under point (e). The risk class is silent on legality, which the EUDR legality requirement sets out.

Segregation, Silos and Why Mass Balance Is Not Compliant

Compliant cocoa stays segregated from cocoa of unknown origin because mass balance is not compliant; full identity preservation is not required (FAQ 1.4). Four rules apply to bulk beans.

• Percentages: mixed products based on percentages or mass balance are not compliant (Guidance, footnote 18).
• Tainted batches: one deforested plot taints the whole unseparated batch (FAQ 1.5).
• Silos: under first in, first out, the statement covers all inflows since the silo was last empty, or at least 200 % of capacity, never only the quantity shipped (FAQ 1.17).
• Excess declaration: declaring more plots than shipped is allowed only for fully traced bulk not mixed with unknown origin; the operator answers for every declared plot (FAQ 1.18).

Mixing and circumvention are criteria under Article 10(2)(i) and (j) (EUDR risk assessment). Segregation continues under EUDR traceability.

The Due Diligence Statement for Cocoa

The operator files one due diligence statement in the EUDR Information System before placing or export and quotes its reference number in the customs declaration (Article 26(4)). Filing is free (Implementing Regulation (EU) 2024/3084, Article 18(1)). The EUDR due diligence statement holds Annex II points 1, 2, 3, 5 and 6. It can be amended or withdrawn within 72 hours after the reference number is available (Article 5(1) of the implementing regulation); records are kept 5 years (Article 4(3)). Release checks are explained under EUDR at customs.

Which Cocoa Guidance Still Shows Old EUDR Dates?

The Commission's Green Forum page "Cocoa under the Deforestation Regulation" still states application on 30 December 2024 and a DDS by large retailers, both superseded by Regulations (EU) 2024/3234 and 2025/2650 (checked 24 October 2026). Two sources need care.

• Green Forum cocoa page: its points on segregation, on mixing that makes a whole shipment non-compliant and on the DDS reference at customs stay valid (Commission page).
• Industry protocol of 18 September 2025: the European Cocoa Association protocol names 30 December 2025 and an Article 4(9) duty deleted by Regulation (EU) 2025/2650.

Can Certification Prove EUDR Compliance for Cocoa?

No: a cocoa certificate is complementary information under Article 10(2)(n); it never replaces due diligence. Mass-balance certified cocoa fails the segregation rule. No "EUDR certificate" and no EU list of approved schemes exist as of 24 October 2026. What schemes prove is set out under certification and the EUDR.

Find Independent Providers and Suppliers for Cocoa Under the EUDR

Cocoa importers, grinders, chocolate makers and non-EU exporters can describe what they need: plot mapping, risk assessment, audits, software or cocoa with EUDR information. Exporters find buyer requests under EUDR for non-EU suppliers and exporters.

Facts are checked against EUR-Lex and the Commission sources named; see our methodology and fact-checking.

This guide explains the rules; it is not legal advice for an individual case.

How Does Cocoa Connect to the Other EUDR Commodities, Checks and Dates?

Cocoa is one of 7 relevant commodities and shares the crop and agroforestry rules of coffee. The EUDR commodities hub compares all seven. Soya follows the same plot rules (EUDR and soya).

Shade coffee is treated like shade cocoa (EUDR and coffee). Due diligence for chocolate covers only its cocoa inputs, not palm oil (Guidance, section 9); oil palm gained 16 lines from 30 December 2027 (EUDR and oil palm).

Wood alone faces the degradation test of Article 2(13)(b) (EUDR and wood).

Why Is Cocoa One of the Seven Relevant Commodities?

Cocoa is covered because the research behind recital 38 attributed 7.5 % of EU-driven deforestation to it, a historical figure. The review COM(2026) 191 proposed no change. "Deforestation-free" marketing claims fall under EU green-claims rules (greenwashingdirective.com).

Checks and Penalties for Cocoa Operators

Authorities check at least 1 %, 3 % and 9 % of operators, non-SME downstream operators and non-SME traders yearly by origin class (Article 16(8) to (10)). Selection rules sit under EUDR checks. The maximum fine for legal persons must be at least 4 % of total annual Union-wide turnover (Article 25(2)(a)), detailed under EUDR penalties.

Is the EUDR Postponed or Simplified Again?

No further postponement is proposed as of 24 October 2026: 30 December 2026 stands. COM(2026) 191 of 4 May 2026 made no legislative proposal (EUDR simplification). Earlier steps sit under EUDR postponement.