EUDR · 2023/111530.12.2026 — 57 days
EUDRcheck

EUDR coffee roasters: operator, trader or downstream?

Roasting changes a coffee lot's CN code, which can make the roaster a downstream operator rather than a trader under the EUDR, not a fresh filing duty.

7 min read6 primary sources
On this page
  1. 01What "placing on the market" actually means
  2. 02Who files the due diligence statement for coffee
  3. 03Operator, trader or downstream operator: the three roles
  4. 04Why roasting changes your classification, not your workload
  5. 05If you import the green beans yourself and roast them in-house
  6. 06What a roaster still has to do, even without filing a DDS
  7. 07Where the June 2027 and December 2027 dates fit
  8. 08Getting the classification wrong is still your risk

No. Roasting is processing, not placing on the market. The due diligence event already happened when someone first imported the green beans into the EU — roasting them afterwards doesn't reset that clock or create a new filing duty. What roasting does decide is whether the roaster counts as a downstream operator or a trader, a classification that matters on paper even when it changes little about what the roaster actually has to do.

What "placing on the market" actually means

Under the EUDR, a relevant product is placed on the market when it is made available on the EU market for distribution, consumption or use, for the first time, in the course of a commercial activity. Importing counts: bringing green coffee into the EU to sell it is placing it on the market, whether the importer clears it through its own customs declaration or has an agent do it. The concept applies to each individual consignment, not to "coffee" as a category — every shipment has its own placing-on-market moment.

Two things follow from that. First, the moment that matters is the first time a given batch enters EU commerce, not every later resale or transformation of it. Second, once that moment has passed and due diligence has been done, nothing requires it to be repeated on the same batch just because it changes hands or changes form.

Who files the due diligence statement for coffee

Coffee sits under CN heading 0901, which already covers green, roasted and decaffeinated coffee, plus husks, skins and coffee substitutes. All of it has been an EUDR commodity since the regulation entered into force. What coffee importers must collect from every farm sets out the geolocation and legality evidence the importer needs before filing.

The business that files is whoever first places that green coffee on the EU market — in practice, the importer of record. A roaster that imports its own green coffee directly is that importer, and it is the one carrying out due diligence and filing the statement. A roaster that instead buys green coffee from an EU-based importer or trader, already cleared and already covered by that importer's statement, is not filing anything: the due diligence has already happened, upstream of the roasting.

Operator, trader or downstream operator: the three roles

Regulation (EU) 2025/2650 settled this into three categories, replacing a looser operator/trader split:

  • Operator. Places a relevant product on the EU market for the first time, or exports it, in the course of commercial activity. Carries out due diligence and files the statement. For coffee, this is normally the importer.
  • Trader. Makes an already-placed relevant product available on the market without changing it in any way that alters its Annex I classification. A distributor moving unroasted green beans on to another business, still as green beans, is a trader.
  • Downstream operator. A category Regulation (EU) 2025/2650 inserted into Article 2 alongside the existing operator definition. It covers a business that places on the market, or exports, a product made by processing a relevant product that was already placed on the market and already covered by due diligence — typically where that processing changes the product's CN code.
Role What they do with the coffee Files a due diligence statement Registers if non-SME
Operator Imports green coffee, places it on the EU market for the first time Yes Yes
Trader Resells green coffee already placed on the market, unchanged No Yes
Downstream operator Roasts already-placed green coffee, then sells the roasted coffee No Yes

A roaster buying from an EU importer and roasting before resale falls into the third row. What changed under Regulation (EU) 2025/2650 covers the amendment that created this category in full.

Why roasting changes your classification, not your workload

The practical difference between "trader" and "downstream operator" is mostly a label. Both sit downstream of the operator who filed the statement, and since the 2025/2650 amendment, neither files a due diligence statement of their own. The reason the label matters is the test the Commission uses to apply it: a change in the product's CN code through processing.

Green coffee, not roasted or decaffeinated, is classified under CN 0901 11. Roasting moves it to CN 0901 21 — a different eight-digit code within the same Annex I entry for coffee. The Commission has used roasting as its own worked example of this kind of change: processing that alters the CN code makes the processor a downstream operator, while reselling without any such change makes it a trader. Decaffeination works the same way, since it also shifts the CN code.

This has moved around in Commission guidance as it has been refined through 2026, so treat it as the current position rather than a fixed rule, and check the Commission's published FAQ on the EUDR for the latest wording before relying on it for a specific shipment.

If you import the green beans yourself and roast them in-house

The classification question above only arises when a separate business does the roasting. If you import green coffee yourself, you are the operator from the moment it clears customs — that is when you place it on the EU market, and that is when your due diligence and filing duty attaches. Roasting it afterwards, in your own facility, before your first sale of the roasted product, does not create a second placing-on-market event and does not require a second due diligence statement. The Commission's guidance treats transforming one Annex I product into another Annex I product — coffee into coffee, in this case — as covered by the due diligence already carried out on the raw material, provided the same business is doing both.

What you cannot do is treat the roasted coffee as a fresh, undeclared product with no link back to the green beans you imported. Your records need to connect the roasted lot to the specific due diligence statement you filed on import, in the same way they would for any other stage of your own processing.

What a roaster still has to do, even without filing a DDS

Being downstream of the filing operator is not an exemption. Do downstream operators and traders still need a due diligence statement? covers the full set of residual duties; for a roaster buying already-imported green coffee, the ones that matter most are:

  • Collect and keep the due diligence statement reference number from the importer you bought the green coffee from, if you are the first business to receive it after that importer files. Keep it for five years, tied to the specific lot.
  • Register in the EU Information System, but only if you are not a micro, small or medium-sized business. Most independent roasters are SMEs and are exempt from this step.
  • Notify your competent authority immediately if you become aware of information suggesting the coffee you're roasting isn't compliant, and cooperate with any inspection — duties that fall on non-SME roasters specifically.
  • Verify upstream due diligence if a substantiated concern is raised about a specific lot, and withhold it from sale if you cannot establish that only a negligible risk remains.

None of this involves filing anything with the Information System yourself. It is traceability, not due diligence.

Where the June 2027 and December 2027 dates fit

The application dates turn on the size of the business and the product, not on whether it is an operator, trader or downstream operator:

Business and product Application date
Large or medium operator or trader, any coffee 30 December 2026
Micro or small operator or trader, roasted or green coffee 30 June 2027
Any size, soluble coffee and coffee extracts, essences and concentrates (CN 2101 11) 30 December 2027

Coffee was never covered by the EU Timber Regulation, so micro and small coffee businesses get the full extension to 30 June 2027 without the EUTR carve-out that pulls some small timber and furniture businesses back to the earlier date. Soluble coffee runs on its own later date regardless of size, because it was only added to Annex I by Delegated Regulation (EU) 2026/2102, a year after the main commodities. Which EUDR deadline applies to you explains how business size is actually assessed. Newly added products: coffee, palm derivatives and cattle tongue from 2027 covers the soluble coffee addition on its own.

Getting the classification wrong is still your risk

A roaster that assumes it has no EUDR obligations at all, because it buys beans rather than importing them, is wrong on two counts. It still has the reference-number, record-keeping and (if non-SME) registration and notification duties set out above. And if it turns out the roaster is in fact the first business to place a given lot on the EU market — because, for example, it imported that particular batch itself through an agent, rather than buying it from another EU business — it is the operator for that lot, with the full due diligence and filing duty, whatever it assumed its usual role to be. The penalty regime that applies to a missed filing, including fines of at least 4% of annual EU-wide turnover, applies to the operator regardless of how the business usually sees itself.

If you're not sure which role you actually occupy for your own coffee — because you sometimes import directly and sometimes buy roasted-ready beans from an EU trader — check what the EUDR requires of your specific business. It works from how you actually source, not from an assumption about what a "coffee roaster" is.

General information about Regulation (EU) 2023/1115 as amended, not legal advice. EUDR scope is determined by customs (CN) code — confirm your own classifications before acting on this. Checked against primary sources on .

Questions

Frequently asked

01Does roasting green coffee count as placing it on the market under the EUDR?

No. Placing on the market happens the first time a batch of coffee is made available in the EU, typically on import. Roasting it afterwards is processing, not a new placing-on-market event, so it does not trigger a fresh due diligence statement.

02Is a coffee roaster an operator, a trader or a downstream operator?

It depends on where the beans come from. A roaster that imports its own green coffee is the operator for that coffee. A roaster that buys already-imported green coffee and roasts it before resale is a downstream operator, because roasting changes the coffee's CN code. A roaster that resells coffee unroasted, with no code change, is a trader.

03Why does roasting make a difference if CN 0901 already covers all coffee?

CN heading 0901 covers green, roasted and decaffeinated coffee as a single Annex I entry, but each has its own eight-digit CN code underneath it — green coffee is 0901 11, roasted coffee is 0901 21. The Commission's test for downstream-operator status looks at that more detailed code, not the heading, and roasting changes it.

04Does a downstream operator have to file a due diligence statement for roasted coffee?

No. Since Regulation (EU) 2025/2650, downstream operators do not carry out due diligence or file a statement. They collect and keep the upstream reference number where they are the first link after the filing operator, and non-SME downstream operators also register in the EU Information System.

05If I import green coffee and roast it myself, do I need two due diligence statements?

No. You become the operator when you import the green coffee, and that single due diligence statement covers it. Roasting it yourself afterwards, before your first sale of the roasted product, does not create a second placing-on-market event or require a second filing.

06Does the EUDR deadline for coffee roasters differ from other coffee businesses?

No. The application date depends on business size and product, not role. Large and medium operators and traders apply from 30 December 2026; micro and small ones apply from 30 June 2027 for roasted or green coffee. Soluble coffee and coffee extracts (CN 2101 11) run on their own later date of 30 December 2027, regardless of size.

07What records does a coffee roaster need to keep if it doesn't file a due diligence statement?

The due diligence statement reference number from the importer it bought green coffee from, if it is the first business to receive that lot after filing, kept for five years and tied to the specific batch roasted. Non-SME roasters also keep the records needed to show they notified the competent authority of any known non-compliance and cooperated with inspections.

08Can a roaster be penalised for a due diligence failure it didn't cause?

Not for a failure upstream that it had no way of knowing about, provided it carried out its own downstream duties. But if a roaster wrongly assumes it is downstream when it is in fact the business that first placed a specific lot on the EU market, it is the operator for that lot and carries the full filing duty and penalty exposure, including fines of at least 4% of annual EU-wide turnover.

References

Sources

  1. [1]Regulation (EU) 2023/1115 on deforestation-free products (EUR-Lex)
  2. [2]Regulation (EU) 2025/2650 amending the deforestation regulation (EUR-Lex)
  3. [3]European Commission — Subjects and obligations under the EUDR (operator, trader, downstream operator)
  4. [4]European Commission — Frequently Asked Questions on the EU Deforestation Regulation
  5. [5]European Commission — Commission updates product scope and tools to support EUDR (13 July 2026)
  6. [6]Council of the EU — targeted revision to simplify and postpone the deforestation regulation (18 December 2025)
Keep reading