EUDR and HS code 1805: Cocoa powder, not containing added sugar or other sweetening matter
Yes: HS code 1805 is in Annex I of Regulation (EU) 2023/1115 (Cocoa). Articles apply from 30 December 2026 (Art. 38(2)); from 30 June 2027 for micro and small undertakings established by 31 December 2024 (Art. 38(3), with an exception).
- Relevant commodity
- Cocoa
- HS code in Annex I
- 1805
- Nomenclature
- Goods as classified in the Combined Nomenclature, as the introductory text of Annex I says
- Version
- Consolidated version of 18 September 2026
- Official source
- Regulation (EU) 2023/1115 (EUDR), consolidated text
Annex I row (official wording)
Relevant commodity: Cocoa
Code: 1805
Description: Cocoa powder, not containing added sugar or other sweetening matter
Dates of application in Article 38
Article 38(2): Subject to paragraph 3 of this Article, Articles 3 to 13, Articles 16 to 24 and Articles 26, 31 and 32 shall apply from 30 December 2026.
Article 38(3): Except as regards the products covered by the Annex to Regulation (EU) No 995/2010, for operators, whether natural persons or micro- or small undertakings within the meaning of Article 3(1) or Article 3(2), first subparagraph, respectively, of Directive 2013/34/EU, irrespective of their legal form, who were established as such by 31 December 2024, the Articles referred to in paragraph 2 of this Article shall apply from 30 June 2027.
Articles 37 and 38 are carried in the consolidated text as amended by Regulation (EU) 2025/2650.
Products the Regulation does not apply to
Footnote (5) of Annex I lists products to which the Regulation does not apply. Its wording is on the Sources and method page.
Other rows for Cocoa
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