POLICY for FARM and CHAIN of CUSTODY CERTIFICATION in COCOA February 2021 Version 1.4

POLICY FOR FARM AND CHAIN OF CUSTODY CERTIFICATION IN COCOA February 2021 Version 1.4

More information?

For more information about the Rainforest Alliance, visit www.rainforest-alliance.org or, for specific interpretation issues about this document contact [email protected].

Translation Disclaimer

Rainforest Alliance makes every effort to ensure translation accuracy of all Rainforest Alliance sustainable agriculture certification program documents into languages other than English. Any question arising from interpretation of the document content in different languages should refer to the English official version as the reference document. Any discrepancies or differences created in the translation are not binding and have no effect for auditing or certification purposes.

Issue Date: Binding date: Expiration date: 14 April 2020 1 June 2020 Revised 7 July 2020, 16 September *see table below each section 1 July 2021 2020, 1 October 2020, 15 February for binding date of each 2021 specific criterion Developed by: Approved by:

Rainforest Alliance Director, Standards and Assurance

Linked to (code and name of documents, if applicable): UTZ related documents Rainforest Alliance related documents UTZ Assurance Certification protocol, version Rainforest Alliance Certification Rules, July 4.3 December 2018 Letter from April 18th, 2019 Important Notice: 2017 version 1.2 new requirements for UTZ and Rainforest Rainforest Alliance Chain of Custody Policy Certificate holders in Côte d’Ivoire and Ghana 2015 UTZ Core Code of Conduct for group and Rainforest Alliance Sustainable Agriculture multi-group certification, version 1.1 + cocoa module Standard, July 2017 version 1.2 Chain of Custody Standard + Cocoa Annex

Replaces

The following measures from 2019 to strengthen the Cocoa Sector in Côte d’Ivoire and Ghana are not applicable any longer and the applicable rules from the UTZ Protocol v4.3 are applied: Extended timeframe for UTZ Code of Conduct audits Increased percentage of surprise audits for UTZ Code of Conduct from 10 to 15%.

Applicable to:

Certification Bodies authorized to perform audits for Rainforest Alliance and/or UTZ Cocoa Farm and Chain of Custody certified entities (for both UTZ and Rainforest Alliance programs), including those implementing mass balance against the: 2017 RA SAS Chain of Custody UTZ Chain of Custody 2020 RA SAS Supply Chain Standard

Regions: Sections 1,2 and 3 for Côte d’Ivoire and Ghana, Section 1A and 3B for Nigeria and Cameroon, Sections 2.3 and 2.4 to all regions globally Crops: Type of organizations: Farm and Chain of Custody entities Cocoa Certification Bodies

MAIN CHANGES FROM VERSION OF 1 OCTOBER 2020 The table below summarizes the main changes in this version of the policy from the previous version published on 1 October 2020

Summary Table

Pg Clause Change PRODUCER CERTIFICATION CRITERIA: APPLICABLE TO GHANA AND CÔTE D’IVOIRE

1.1.a. Clarification that groups may not hold both Rainforest Alliance and UTZ 6 certification but may split into different groups holding different certifications with no overlapping membership 1.1.b Clarification that the pause on new groups applies for the UTZ and 2017 6 Rainforest Alliance programs. New groups may join the new 2020 Rainforest Alliance Certification Program from July 1 2021 1.2.a Clarification that newly split groups may not collectively exceed 10% growth of 7 the size of the original group 1.4.b. Additional requirements for producers in Protected Areas in Ghana who must 7 have a polygon of the farm and a permit allowing production in that area.

PRODUCER CERTIFICATION CRITERIA: APPLICABLE TO NIGERIA AND CAMEROON 1.A.1.a Clarification that the pause on new groups applies for the UTZ and 2017 Rainforest Alliance programs. New groups may join the new 2020 Rainforest 12 Alliance Certification Program and be audited against the new standard from July 1 2021

AUDIT PROCESS RULES

17 3.B. (entire section) Now applies also to Cameroon and Nigeria 3.3.b. New requirement that CBs in Côte d'Ivoire use the Rainforest Alliance 18 traceability tool to assess traceability of the Certificate Holder during audits 3.4.b Clarification that producers must show the national ID indicated in the GMR 19 during audit. If no national ID is indicated in the GMR, the producer may show another form of identification 3.5 New requirements on Certification Body obligations to comply with audit and 20 certification cost transparency FOLLOWING CLAUSES FROM VERSION 1.3 WERE REMOVED

1.1.c. Clause on « No change of UTZ certification cycle » no longer applicable

1.8.b Clause on child labor training, risk assessment and mitigation measures no

longer applicable

2.2.b. Clause on Supply Chain Certificate Holders' obligation to provide polygons of

producers no longer applicable

2.6 Cocoa origin Matching Mass Balance Supply Chain Criteria requirements have been removed from Cocoa Policy, but will be applicable through Annex S6

Traceability of the 2020 Rainforest Alliance Sustainable Agriculture Standard from 1 July 2021

DEFINITIONS

2017 RA SAS 2017 Rainforest Alliance Sustainable Agriculture Standard 2020 RA SAS 2020 Rainforest Alliance Sustainable Agriculture Standard Annual Recipe The recipe associated with a specific product. This recipe may be reviewed and adjusted on an annual basis but may also be adjusted more frequently. Calendar Quarter Any period of three consecutive months, starting on day 1 of the first month. Flexibility in choosing the starting month allows alignment with company fiscal year (see Year). Certificate Holder Level The sum of all Certified Cocoa sales of the defined product over a given time period for the Supply Chain Certificate Holder Certified Cocoa Cocoa beans and cocoa products that are produced and/or sold under the 2017 RA SAS, 2020 RA SAS and the UTZ Certification Program. Conventional Cocoa Cocoa beans and cocoa products produced and/or sold that are not part of a Rainforest Alliance Certification Program Rainforest Alliance Certification The certification programs that are part of the Rainforest Program Alliance: 2017 RA SAS, 2020 RA SAS and UTZ Certification Program Rainforest Alliance Traceability The Rainforest Alliance traceability system that is currently System used for the respective certification programs (Good Inside Portal, Marketplace or otherwise) Supply Chain Certificate Holder Entity or group of entities covered under one Supply Chain Standard certificate. UTZ Certification Program 2015 UTZ Certification Program, including the Code of Conduct, Chain of Custody and all related binding assurance documents. Year A period of 12 consecutive months. This period can start on the first day of any month.

INTRODUCTION

The Rainforest Alliance is a growing network of people who are inspired and committed to working together to achieve our mission of creating a better future for people and nature by making responsible business the new normal. Since January 2018, the UTZ Certification program is also part of Rainforest Alliance.

As part of the 2020 cocoa assurance interventions for West Africa, a specific policy has been developed to further strengthen the implementation, verification and credibility of our certification programs. The policy is applicable to all certificate holders for both UTZ Code of Conduct and Rainforest Alliance Sustainable Agriculture Standards and for UTZ and Rainforest Alliance Chain of Custody standards in Côte d’Ivoire and Ghana. It is applicable for all audits conducted after 1 June 2020. Sections 1,2 and 3 of this policy apply in Full to Côte d’Ivoire and Ghana.

In addition, in 2020 an additional set of measures from the 2019 cocoa assurance interventions for West Africa have been extended to Nigeria and Cameroon. Section 1A of this policy sets out the requirements that apply specifically to certificate holders in Nigeria and Cameroon. Section 3B, listing the requirements for Certification Bodies and Certificate Holders to comply

with audit process rules, was extended to apply also to Nigeria and Cameroon in February 2021

Please note that Sections 2.4 and 2.5 of the current policy are applicable globally to Chain of Custody Certificate holders in cocoa supply chains regardless of country of operation.

The policy sets out specific implementation requirements for certificate holders at both producer and supply chain actor levels (Certification Criteria) and for reinforcing the assurance process (Assurance Process Rules).

1. PRODUCER CERTIFICATION CRITERIA: APPLICABLE TO GHANA AND CÔTE D’IVOIRE RAINFOREST ALLIANCE SUSTAINABLE AGRICULTURE STANDARD / UTZ CODE OF CONDUCT STANDARD

1.1. Certification – Eligibility rules a. Certified groups shall only be certified against either the Rainforest Alliance Sustainable Agriculture Standard or the UTZ Code of Conduct Standard, not both certification programs. Audits and volume sales from 1 June 2020 can only be registered in the traceability platform for the selected standard (GIP for UTZ or Marketplace for Rainforest Alliance). Certified groups may split into different groups holding either UTZ certification or Rainforest Alliance certification. However, the membership of each group must be separate. No group members may belong to more than one group. Groups may be certified against other certification programs outside of the Rainforest Alliance and UTZ programs alongside as well if they choose to;

b. No new groups shall join either the UTZ or Rainforest Alliance 2017 certification programs; The pause on new groups implemented in 2019 is continued. Groups previously certified whose last certificate expired earlier than 1 January 2019 cannot join either of the certification programs; New groups may apply to join the 2020 Rainforest Alliance Certification program to be audited against the new 2020 Standard from 1 July 2021 onwards. Registration for new groups to enter the 2020 certification program will be possible from March 2021. c. Certified groups shall provide proof that the group complies with relevant laws related to registration with governmental bodies; d. Group members may not be members of more than one certified group (UTZ or RA); e. Following a non-certification decision or a decertification decision, a producer group shall wait at least one full harvest period (main/big or mid/small) after the non- certification or decertification decision is made before a new certificate may become active; f. Any group that is non-certified or whose certificate is suspended or has expired or does not plan on renewing the certificate must remove all UTZ and/or Rainforest Alliance logos, seals or labels from their documentation or buildings within one month after the non-certification or decertification decision is made, or after the expiry date of their latest certificate.

1.2. Growth in Group Membership a. The total number of certified producers in a group can only grow by 10% over the whole certification year in comparison to the total number of certified producers in the previous certification year (certification audit and/or extension audit). This applies also for the groups newly split due to UTZ/RA dual certification, the total number of certified producers from both groups shall not exceed 10% in comparison to the total number of the initial group. b. New group members must comply with the same compliance year or performance level as other existing group members. This means that if a group is in year 3 in the UTZ Code of Conduct new members of the group will must also be in compliance with control points for year 3. For Rainforest Alliance if the group is implementing continuous improvement criteria in a specific area at performance level B new group members must also be compliant against performance level B requirements.

1.3. Group Member Registry a. The government issued ID of each certified producer in the group is indicated in column C of the new Group Member Registry template. b. UTZ and Rainforest Alliance certified groups must use the new Group Member Registry template shared by Rainforest Alliance.

1.4. Geolocation data a. The location points (GPS coordinates) of 100% of producers in the group are collected and indicated in the new Group Member Registry template. Location points (GPS coordinates) of new producers within the group are collected according to the Rainforest Alliance guidelines; b. Groups with producers in Protected Areas will not be certified unless allowed by applicable law. In Côte d’Ivoire, applicable law refers to enclaves approved by MINEF and in Ghana, to admitted farms with polygons provided by the Forestry Commission of Ghana. Producers in protected Areas in Ghana will only be allowed under following requirements: o The polygon of the producer’s farm is provided. o The Certification Body can verify that the producer has indeed a permit that allows production in and corresponds with the admitted area. When paper-based evidence is provided, the farm area should not exceed the size documented on the evidence. When the admitted area designated by the Forestry Commission is provided as a polygon, the farm borders should not exceed the borders of the admitted area polygon

1.5. Yield estimation a. For UTZ groups in year 3 and above, the only credible method to determine the certified area is through the use of a GPS tool (G.A.2).

1.6. Traceability a. Equipment used to define the weight or volume of the certified product is calibrated at least annually;

b. Group management documents a product flow map from group members to the group, including all intermediaries (collection points, transport, processing units, warehouses, etc.) and activities carried out on the product; c. Group management ensures that intermediaries maintain documentary evidence that clearly differentiates between certified and non-certified products purchased from each group members and sold to the group management; d. Group members receive and keep a proof of payment (receipt or passbook) for each delivery from the group member to the group or an intermediary, specifying name of group member, group member ID and Government Issued ID, date, product type and volume; e. Transactions are submitted in the traceability system within one week of the physical delivery from the group to their first buyer. All relevant commercial / legal documents pertaining to the transaction must be uploaded to the traceability system at the same time. f. Groups must remove from the traceability platform any volumes from certified group members which are sold under other labels or as conventional within one week of the physical delivery.

1.7. Premium a. All groups (UTZ and Rainforest Alliance) must document and communicate to group members at least annually the premium per kg received from the sale of RA/UTZ certified produce; b. The Group Member premium is paid in a timely and convenient manner, at least once per year. Prices, premiums, and timing of premium payment are clearly communicated and transparent to group members. c. Group management must document and report to group members at least annually on the use of UTZ/Rainforest Alliance premium received, differentiating between i. Investments made by group management for the implementation of the certification (external audit, internal inspections, staff trainings) ii. Investments made by group management for products and services to be used by group members iii. Cash payments to group members d. Group management documents all additional investments made by first buyers, over and above premium and provides evidence of the execution of these investments (infrastructure, services, etc.) e. In case a Rainforest Alliance group is not compliant with one of the premium measures, a non-conformity will be raised against the criterion 1.18 of the Rainforest Alliance Sustainable Agriculture Standard. This criterion must be considered as a critical criterion. 1.8. Child Labor Prevention, Monitoring and Remediation a. All groups (both UTZ and Rainforest Alliance certified) must implement a documented system to prevent, monitor, and remediate child labor.

A. PRODUCER CERTIFICATION CRITERIA: CÔTE D’IVOIRE AND GHANA OVERVIEW OF CHANGES

RAINFOREST ALLIANCE UTZ CODE OF CONDUCT SUSTAINABLE Policy measure APPLICABILITY STANDARD AGRICULTURE STANDARD a. Certification – Eligibility rules Clarification on groups Clarification on groups 1.1 a 1 June 2020 splitting into several splitting into several No dual certification Rainforest Ghana and groups with different groups with different Alliance / UTZ Côte d’Ivoire certifications (UTZ or RA) certifications (UTZ or RA) Clarification that New Clarification that New groups may join the groups may join the 18 April 2019 1.1 b new 2020 Certification new 2020 Certification Ghana and Pause on new groups Program from July 1 Program from July 1 Côte d’Ivoire 2021 2021 1.1 c 18 April 2019 No change – Letter No change – Letter Government registration of Ghana and April 2019 April 2019 certified groups Côte d’Ivoire 1.1 d No change – Protocol 1 June 2020 No membership in multiple 2.4.1 Certification NEW Ghana and groups options Côte d’Ivoire 1.1 e 1 June 2020 Waiting period for Adaptation to Protocol NEW Ghana and recertification Côte d’Ivoire 1.1 f 1 June 2020 Use of Rainforest Alliance / UTZ NEW NEW Ghana and logo for groups not certified Côte d’Ivoire b. Growth in Group Membership 1.2 a 1 June 2020 Limit in group membership NEW NEW Ghana and growth Côte d’Ivoire E.g. if the group is implementing E.g. if a group is in year continuous 3 in the UTZ Code of improvement criteria in 1 June 2020 1.2 b Conduct new members a specific area at Minimum compliance of the group will must performance level B, Ghana and standard for new members also be in compliance new group members Côte d’Ivoire with control points for must also be compliant year 3. against performance level B requirements. c. Group Member Registry 1.3 a 1 June 2020 Inclusion of government issued NEW NEW Ghana and ID Côte d’Ivoire 1 June 2020 1.3 b use of new Group NEW NEW Ghana and Member registry template Côte d’Ivoire

d. Geolocation Data 1.4 a 18 April 2019 No change – Letter 100% GPS coverage for group No change Ghana and April 2019 members Côte d’Ivoire G.D.111 1.6 1.4 b 18 April 2019 Additional criteria for Additional criteria for Non-certification of groups in Ghana and producers in Protected producers in Protected protected areas Côte d’Ivoire Area in Ghana Area in Ghana e. Yield Estimates 1 June 2020 1.5 a NEW – only applies to Ghana and GPS tool required to determine UTZ groups in year 3 Non-Applicable Côte d’Ivoire certified Area and above f. Traceability 1.6 a 1 June 2020 Annual calibration of No change – G.A.29 NEW Ghana and weight/volume equipment Côte d’Ivoire 1 June 2020 1.6 b Specification for control NEW Ghana and Product flow map required point G.A.22 Côte d’Ivoire 1.6 c 1 June 2020 Intermediaries keep purchase Specification for control Specification for Ghana and and sales receipts for all point G.A.24 criterion 1.3 Côte d’Ivoire deliveries 1.6 d 1 June 2020 Specification for Group members keep receipts No change – G.A.22 Ghana and criterion 1.2 of delivery transactions Côte d’Ivoire 1.6 e 1 June 2020 Transactions uploaded in Specification for control NEW Ghana and traceability system within one point G.A.25 Côte d’Ivoire week 1.6 f Volumes sold as conventional 1 June 2020 Specification for control or under other labels removed NEW Ghana and point G.A.24 from traceability platform in Côte d’Ivoire one week g. Premium 1.7 a and b 1 June 2020 Payment and communication No change –G.A.27 NEW Ghana and on premium Côte d’Ivoire 1 June 2020 1.7 c No change – G.A.26 NEW Ghana and Use and reporting of premium and G.A.27 Côte d’Ivoire 1.7 d 1 June 2020 Reporting on additional NEW NEW Ghana and investment by first buyers Côte d’Ivoire 1.7 E 1 June 2020 criterion critical with regards to Not Applicable NEW – Relates to 1.18 Ghana and premium Côte d’Ivoire

h. Child Labor Prevention, monitoring and Remediation 1 June 2020 1.8 a No Change NEW Ghana and Introduction of CLMRS Côte d’Ivoire

1.A PRODUCER CERTIFICATION CRITERIA: APPLICABLE TO NIGERIA AND CAMEROON RAINFOREST ALLIANCE SUSTAINABLE AGRICULTURE STANDARD / UTZ CODE OF CONDUCT STANDARD

1.A.1. Certification – Eligibility rules

a. a. No new groups shall join either the UTZ or Rainforest Alliance 2017 certification programs. Groups previously certified whose last certificate expired earlier than 1 January 2019 cannot join either of the certification programs. New groups may apply to join the 2020 Rainforest Alliance Certification program to be audited against the new 2020 Standard from 1 July 2021 onwards. Registration for new groups to enter the 2020 certification program will be possible from March 2021.

1.A.2. Geolocation data a. The location points (GPS coordinates) of 100% of producers in the group are collected and indicated in the new Group Member Registry template for groups which have a minimum of 50% of location points collected by 1 February 2020. For groups with less than 50% of location points collected by 1 February 2020, the location points (GPS coordinates) of at least 50% of producers in the group are collected and indicated in the new Group Member Registry template. The location points (GPS coordinates) are collected according to the Rainforest Alliance guidelines; b. Groups with producers in Protected Areas will not be certified unless allowed by applicable law. c. UTZ and Rainforest Alliance certified groups must use the new Group Member Registry template shared by Rainforest Alliance

1.A PRODUCER CERTIFICATION CRITERIA: NIGERIA AND CAMEROON

RAINFOREST UTZ CODE OF ALLIANCE Policy measure CONDUCT SUSTAINABLE APPLICABILITY STANDARD AGRICULTURE STANDARD 1.A.1. Certification – Eligibility rules Clarification Clarification that New that New groups may groups may join 21 February 2020 1.A.1.a join the new the new 2020 Nigeria and Pause on new groups 2020 Certification Cameroon Certification Program from Program from July 1 2021 July 1 2021 1.A.2. Geolocation Data 1.A.2.a 21 February 2020 100% GPS coverage of group members NEW NEW Nigeria and for groups with at least 50% coverage as Cameroon of 1 February 2020

50% GPS of group members for groups with less than 50% coverage as of 1 February 2020 1.A.2 b No production allowed in protected G.D.111 1.6 area unless allowed by applicable law 1 June 2020 1.A.2 c use of new Group Member NEW NEW Nigeria and registry template Cameroon

B. CHAIN OF CUSTODY CERTIFICATION CRITERIA: APPLICABLE TO GHANA AND CÔTE D’IVOIRE RAINFOREST ALLIANCE CHAIN OF CUSTODY STANDARD / UTZ CHAIN OF CUSTODY STANDARD

2.1. Certification – Eligibility rules a. All supply chain Certificate Holders taking legal ownership of certified cocoa or derivative products in Côte d’Ivoire and Ghana must be audited by an approved Certification Body to receive a license/certificate in the traceability system. No audit exemptions or endorsements will be given for Supply Chain Certificate Holder operations in Côte d’Ivoire and Ghana other than those in place for mutual recognition; b. If a Supply Chain Certificate Holders is non-certified or decertified, the Certificate Holder shall wait 6 months after the certification decision is taken before a new certificate may become active. 2.2. Supply Chain Traceability a. Supply chain Certificate Holders in Côte d’Ivoire and Ghana document a product flow map from certified producer groups supplying the certified cocoa, including all intermediaries and activities carried out on the product, including volumes; 2.3. Premium payment a. A premium is paid as cash / bank transfer by the first buyer to the certified groups (both UTZ and Rainforest Alliance certified group) for all product claimed as UTZ or Rainforest Alliance certified. This amount is paid per metric ton, over and above and distinct from the price of the certified product, other premiums including quality premiums and other obligatory payments such as Living Income Differential. b. Premium payments and amounts, with evidence of payment are reported in the applicable Traceability Platform (GIP for UTZ and MarketPlace for Rainforest Alliance).

c. Premium is paid to groups by their 1st buyer by the end of each quarter for the applicable certified volumes declared as bought in the applicable traceability system

THE FOLLOWING CHAIN OF CUSTODY CERTIFICATION CRITERIA ARE APPLICABLE GLOBALLY 2.4. Traceability a. Within a multi-site Chain of Custody certificate, mass balance credit volumes may be transferred between sites within the same geographic region defined by the Rainforest Alliance with or without an accompanying legal or physical change of ownership. Within a multi-site Chain of Custody certificate, mass balance credit volumes transferred between sites in different geographic regions must be accompanied by a legal or physical change of ownership. When mass balance credit volume is transferred from one to another certificate, there must always be physical movement of beans accompanying such transaction b. For UTZ certified Supply Chain actors, tracing marks the end of the online traceability system for UTZ cocoa products. This action is performed when pure cocoa products

are mixed with non-pure ingredients or used in consumer-end products. Tracing is critical for correct administration of volumes and ensures an accurate traceability system.

For all traceability levels (IP/SG/MB):

• When pure cocoa product is sold as a consumer-end product with UTZ claim (both for online and/or offline communication), the SCA performs the stock activity trace. • When pure cocoa product is mixed with non-cocoa ingredients and claimed as UTZ (both for online and/or offline communication) the SCA performs the stock activity trace. 2.5. Legal Agreements

a. From September 1st, 2020, all companies are expected to have executed a License Agreement (2020 Version) with the Rainforest Alliance. This agreement will replace existing MLAs and the trademark license in the UTZ terms and conditions. b. All companies are required to stop manufacturing products printed with either legacy brand (UTZ flag or old RA seal) as of September 1st, 2020 unless other arrangements have been made with the Rainforest Alliance. c. Any labeling or claim approvals already granted for cocoa products will expire on September 1st, 2020, and new requests will need to be submitted with the new seal artwork if the company wishes to continue making any claim. d. A sell off period of 6 months is allowed, for companies with a valid certificate, after September 1st, 2020 for existing printed packaging or labeling to be used unless other arrangements have been made with the Rainforest Alliance. These are the requirements if you want to take advantage of the sell off period applicable to legacy seal or label use. e. The new Rainforest Alliance seal may be used, if prior approval against the new policy has been granted via the claim request process. f. Printing of packaging with new seal can commence before September 1st, 2020 (provided approval against new labeling policy has been secured and a new License Agreement is signed), provided these products do not reach the shelf prior to that date. g. Companies will cooperate with the Rainforest Alliance, and where appropriate, provide the Certification Body with the evidence that, prior to and during the sell-off period, the labelled product was processed and packaged in accordance with all Rainforest Alliance system requirements. h. A sell-off period will not be authorized or will be revoked in instances where the company has participated in fraudulent or unethical activities that may tarnish the reputation of the certification program.

2. CHAIN OF CUSTODY CERTIFICATION CRITERIA

RAINFOREST UTZ CHAIN OF CUSTODY ALLIANCE CHAIN Policy measure APPLICABILITY STANDARD OF CUSTODY STANDARD 2.1 Certification – Eligibility Rules Change UTZ Certification Protocol NEW, no further 2.1 a 4.3, chapter 2.2.2 : 1 June 2020 endorsements for Mandatory audits for Chain of No audit exemptions for Ghana and very low risk Custody actors in country Supply Chain Actors not Côte d’Ivoire companies. physically handling certified product 2.1 b 1 June 2020 6 months delay for NEW NEW Ghana and recertification after non- Côte d’Ivoire certification or decertification 2.2 Supply Chain Traceability (Cote d'Ivoire and Ghana) 2.2 a 1 June 2020 Documentation of product NEW NEW Ghana and flow/supply chain map and Côte d’Ivoire supplier volumes 2.3 Premium Payment 2.3 a No change to UTZ 1 June 2020 Payment of cash premium for Chain of Custody – NEW Ghana and certified cocoa control point 16 Côte d’Ivoire 2.3 b 1 June 2020 No change to UTZ Premium payment and Ghana and Chain of Custody – NEW amount recorded in Côte d’Ivoire control point 17 traceability system 2.3 c 1 June 2020 Premium paid by the end of NEW NEW Ghana and each quarter Côte d’Ivoire 2.4 Traceability 2.4 a Transfer of mass balance credit Specification – Chain of 1 July 2020 volumes between Custody and UTZ NEW Global geographical regions require Protocol change of legal ownership 2.4 b Tracing mandatory when pure UTZ cocoa is used with non- September Specification – Chain of pure cocoa or in consumer- Non-Applicable 2020 Custody Cocoa Annex end products with the UTZ Global claim (both for online and/or offline communication) 2.5 Legal Agreements 2.5 a – h 1 September New arrangements for legal NEW NEW 2020 agreements, trademark and Global seal use

3. AUDIT PROCESS RULES ADDITIONS TO : UTZ CERTIFICATION PROTOCOL V4.3 ADDITIONS TO : RAINFOREST ALLIANCE CERTIFICATION RULES V2.0

A. APPLICABLE TO GHANA AND COTE D’IVOIRE

3.1. Audit Allocation a. For UTZ Code of Conduct certificate holders, audit allocation applies to all audits taking place after June 1st, 2020 for the October 2020 to September 2021 audit cycle. For Rainforest Alliance Sustainable Agriculture certificate holders, audit allocation applies to all recertification audits taking place after June 1st, 2020. Audit allocation does not apply to Chain of Custody certificate holders. b. Farm Standard and Code of Conduct audits are allocated to Certification Bodies by the Rainforest Alliance according to risk. Audit sample and duration are adjusted according to Certificate Holders’ risk level for all audits taking place after June 1st, 2020. c. Upfront Audit costs including auditors’ expenses (as a proportion of total cost) are covered in the contract between the certificate holder and the certification body and paid to the Certification Body ahead of the audit d. Audits shall be conducted in the period spanning from 4 months before to 4 months after the start date of the harvest e. The Rainforest Alliance reserves the right to ask Certificate Bodies to conduct unannounced or semi-announced audits. f. The Rainforest Alliance reserves the right to intervene in the audit planning process and request changes to improve audit quality, if the proposed plan does not conform to Rainforest Alliance guidance in terms of audit team composition, sample size and composition or audit duration. g. The Rainforest Alliance reserves the right to refuse an auditor proposed by a Certification Body on the grounds of insufficient experience or proven poor performance.

B. APPLICABLE TO COTE D’IVOIRE, GHANA, CAMEROON AND NIGERIA

3.2. Certification Body Authorization to conduct audits a. Certification bodies ensure that the performance of their auditors is assessed annually including through in-field trainings and/or mock-audits. b. The Rainforest Alliance reserves the right to cancel a certification body’s authorization (for the scope of cocoa in Côte d’Ivoire and Ghana) if fraud or corruption is detected. This applies to any form of misconduct the certification body is found to have actively engaged in, promoted, failed to identify and report when detected, or failed to verify remediation properly or in a timely fashion c. Certification bodies pay out of pocket expenses for the conduct of the audit to the auditor in advance of the audit.

3.3. Certification Body rights and obligations to comply with the audit process a. Auditors and Certification Bodies assess the compliance of certificate holders on child labor, deforestation, geolocation, volume estimation and traceability according to instructions provided by the Rainforest Alliance; b. Certification Bodies in Côte d'Ivoire use the traceability tool provided by the Rainforest Alliance to assess traceability of the Certificate Holder; c. In the case of multigroup certification, the internal management system of each subgroup is audited; d. The auditor shares the list of sampled farmers for the following day at the earliest at the end of the day before; e. Certification Bodies must use for the audit the deforestation risk assessment to be shared by the Rainforest Alliance; f. Certification bodies have the right to terminate the audit and not issue or renew the certificate if the certificate holder does not cooperate, or deliberately blocks the audit by hiding or not showing requested documents, rushing the audit team, or avoiding places or interviews requested by the auditor. Auditors clearly inform group management at the beginning of the audit of the possible consequences of such practices. g. At the latest ten days after the closing meeting of the audit of an UTZ or Rainforest Alliance certified group, the following documents are sent to the Rainforest Alliance: • the complete checklist, • the NC report, and • the GMR, completed by the auditor (columns AP to AR) h. For UTZ, surprise audits can be conducted whenever the Certification Body deems this to be necessary based on a risk assessment, provided that the certification decision for the latest audit has already been pronounced and communicated. i. If the certification body finds that a farmer is part of several certified groups, this farmer as well as his or her estimated volume must be removed from all certified groups. If such a case is found after the certificate is delivered, the Rainforest Alliance reserves the right to require the certificate holder to do so. j. Certification Bodies must keep accurate, complete, up-to-date and legible records and evidences related to the certification programs and Cocoa Policy, including at least:

• Auditor performance appraisals; • Certification applications; audit and certification agreements; • Certification audit reports, supporting evidences and summaries, audit plan, as well as certification decisions; • Completed traceability tool (Côte d’Ivoire only) • Evidence of all written communication and documented meetings between the Certification Body and the certificate holder on the certification process; • Evidence of payment of out of pocket expenses to the auditor ahead of the audit; • Certification complaints or appeals, including notes of committee meetings responsible for reviewing such complaints or appeals.

k. Prior to the audit, the Certification Body must send all the latest relevant documents to the group, including at least the standard, the UTZ Protocol or Certification Rules, the latest version of the Cocoa Policy, and the relevant guidance.

l. The pre-audit sample list must be documented. This list may contain more producers than the minimum required sample number to give options to the auditors should the producers not be available during the audit. m. The Certification Body must send the final audit report to the certificate holder at the latest ten days after the last audit day. n. The Certification Body has the right to cancel the certificate of a certificate holder (either by non-certification if the group currently does not have an active certificate, or by suspension if the group still has an active certificate) in the following cases: • if, in the sole opinion of the Certification Body or the Rainforest Alliance, the certificate holder participated in illegal, fraudulent or unethical activities that could discredit the certification program; • if, in the sole opinion of the Certification Body or the Rainforest Alliance, the certificate holder exerted coercion or made any form of implicit or explicit threats to the moral or physical integrity or the life of any members of the Certification Body auditing team or staff, through the employees of the organization, or people under its influence or orders;

Where cancellation of the certificate is made due to these conditions, it is valid from the date of the Certification Body’s communication of the cancellation to the certificate holder. The cancellation is valid for three years during which time the group may not reapply for certification.

3.4. Certificate Holder obligations to comply with the audit process a. Of the total number of audited producers, at least 75% must come from the auditor's pre-sampled list. b. A minimum of 75% of audited producers are able to show some form of official ID to prove their identity during the audit. If a national ID is indicated for the audited producer in the GMR, the producer should be able to show the corresponding ID. If no national ID is indicated, the producer is allowed to show another form of identification (health Insurance card, birth certificate, etc.). c. The product flow map from the group members up to the group, including all intermediaries (collection points, transport, processing units, warehouses, etc.) and activities carried out on the product is shared with the certification body before the audit. d. For UTZ certificate holders, certificate holders can deny a surprise audit only once and only with a concrete justification. e. Non-conformities raised during audits must be closed by all certificate holders at the latest 8 weeks after the Certification Body sends the final audit report to the certificate holder. For Rainforest Alliance certificate holders, this covers the period between the date at which the Certification Body sends the final audit report to the certificate holder and the date of the certification decision based on the verification audit.

f. The Rainforest Alliance reserves the right to reject a license/certificate without possibility of resubmission during the current season if geolocation data is not provided in the required format and does not respect the applicable control points. G. if non-conformities at certificate holder level are detected by the Rainforest Alliance during a shadow / parallel / investigation audit, these are considered as valid audit findings. Certificate holders will be obliged to close the non-conformities using the normal process with their allocated certification body. Serious non-conformities identified through shadow / parallel / investigation audit may result in the suspension or cancellation of the certificate holder’s certificate in line with current Rainforest Alliance and UTZ rules and policies.

3.5. Certification Body obligations to comply with audit and certification cost transparency

The certification Body shall have a transparent certification cost calculation system, which will be reflected in the offer for audit and certification services that is provided to the Certificate Holder. This includes but is not limited to:

a. Each certification offer document includes the following components along with the quantity and the price: i. Number of audit days (person-days) for field audit including: • Visits of facilities and farms based on the square root and risk factor of the Certificate Holder • Other onsite audit activities (IMS verification, opening and closing meeting) ii. Field audit related costs • Auditor costs (per diem/ accommodation, etc.) • Auditor travel day (if invoiced separately) • Transport (vehicle hire, fuel etc) iii. Office based audit activities and administration • Audit preparation (in person-days or fixed cost) • Report writing (in person-days or fixed cost) • Certification costs • Administration costs iv. Taxes

b. The total price on the offer includes basic follow-up of closure of non-conformities. If follow-up audit on-site is needed, a complementary offer shall be drawn up and invoiced based on the same fee structure c. If the total price on the invoice differs from the price on the initial offer, the Certification Body shall clearly indicate the reason for the difference. d. Negotiation and acceptance of the offer for audit services remains the responsibility of Certification Bodies and Certificate Holders. Where Certificate Holders are unable to resolve a complaint related to audit costs, they may raise a grievance with Rainforest Alliance through the Grievance Procedure. Rainforest Alliance will adjudicate the grievance based on compliance with the transparency requirements and coherence with cost information already collected from Certification Bodies. e. Rainforest Alliance reserves the right to use a mandatory template for audit proposals made by Certification Bodies