Who is the EU operator

Under the EUDR, the duties apply to the EU operator. This is the company that first places the cocoa on the EU market. Usually, this is the trader. With its own Dutch BV (besloten vennootschap, the Dutch private limited company), the Ghanaian exporter can take this role. The exporter then uses its geolocation data from the farms in its own statement.

Why buyers pay more

Grinders and chocolate brands pay more for supply with less risk and full documents. An exporter who acts as EU operator files the statements, keeps the records and stores its stock in Amsterdam. This exporter can ask a price above the price on the commodity exchange. See the Ghana EUDR page for the details.

How the cocoa is shipped and stored

Want to pay duty only when your goods go to an EU buyer? See customs warehousing in the Netherlands.

The cocoa is shipped from Tema to Amsterdam. It is stored in the Zaan region, in a bonded warehouse or with the duties paid. Grinders call off the cocoa when they need it. Your relationships with the licensed buying companies in Ghana stay the same, and the EU part is added. For VAT and duty, the standard commodity rules apply: Article 23 and documented exports.

To see which role you need for your product and who can hold it, read EU market entry through the Netherlands. For the administration, the VAT returns and the annual accounts of the Dutch company, see corporate secretarial services in the Netherlands.

The entity

See setting up a Dutch BV from Ghana for the Dutch setup. See the trading entity page for commodity trading in general.