On 9 February 2026, the European Commission adopted two secondary instruments under the Ecodesign for Sustainable Products Regulation (ESPR) to operationalise the rules on unsold consumer products. This reference summarises both acts for compliance teams, legal advisers and ESG analysts.
C(2026) 659 final
Delegated Regulation
Derogations from the prohibition of destruction of unsold consumer products
Article 25(5) ESPR
Applies 19 Jul 2026
10 derogations
C(2026) 660 final
Implementing Regulation
Details and format for disclosure of information on discarded unsold consumer products
Article 24(3) ESPR
Applies ~Feb 2027
3 Annexes
Delegated Regulation: derogations from the destruction ban
The Delegated Regulation specifies when economic operators may destroy unsold apparel, clothing accessories and footwear despite the Article 25(1) prohibition. It contains six articles and applies from 19 July 2026.
Art. 1
Definitions. Defines ‘social economy entity’ (per Article 3(4i) of Directive 2008/98/EC) and ‘cost-effective’ (repair cost not outweighing total cost of destruction plus replacement).
Art. 2
10 derogations. Unsold products listed in ESPR Annex VII may be destroyed where documented under any of: (a) dangerous product; (b) non-compliance with law; (c) IP infringement; (d) expired IP licence; (e) unsuitable for reuse; (f) damaged product; (g) design/manufacturing defect; (h) not accepted for donation (≥3 entities or 8 weeks online); (i) social economy entity — no recipient; (j) prepared for reuse — no recipient.
Art. 3
Documentation for verification. Operators must retain evidence per derogation for 5 years after destruction. Must be provided to authorities in electronic form within 30 days of a request. May be prepared collectively for multiple products affected by the same circumstances.
Art. 4
Statement to waste treatment operators. Operators must inform the receiving waste treatment operator which derogation applies, to support sorting and improve recycling rates.
Art. 5
Review clause. Commission to review when new products are added to ESPR Annex VII, or within 5 years. May consider whether high-quality recycling technologies justify a future derogation under Art. 25(5)(g).
Art. 6
Entry into force. 20 days after OJ publication. Applies from 19 July 2026. Subject to Parliament/Council scrutiny — if objections raised within 2 months, the ban applies without derogations.
Implementing Regulation: disclosure format and verification
The Implementing Regulation standardises how companies disclose information on discarded unsold consumer products. It contains seven articles and three annexes.
Art. 1
Scope. Applies to products discarded from the first full financial year after the date of application. Disclosure must be published within 12 months after the end of the financial year.
Art. 2
Disclosure format. Must follow the Annex I template. Companies subject to
CSRD sustainability reporting may include the disclosure within their management report, with a website link indicating where the ESPR information can be found.
Art. 3
Product categories. Disclosure at the 2-digit CN code level by default. Products listed in Annex II (50+ categories across electronics, textiles, appliances, furniture, hygiene, toys) require 4-digit CN codes.
Art. 4
Retention obligation. All information and documentation demonstrating delivery and reception of discarded products must be kept for 5 years after disclosure.
Art. 5
Verification. National authorities apply Annex III principles: risk-based approach, 10% tolerance on quantity discrepancies, comparison against waste treatment operator records. Cross-border notification where non-compliance is relevant to other Member States.
Art. 6
Review clause. Commission to review within 5 years, covering the relevance of the disclosure format, product delimitation, and verification procedures.
Art. 7
Entry into force. 20 days after OJ publication. Applies 12 months after entry into force (~February/March 2027).
Implementing Regulation annexes
Annex I
Disclosure template. Standardised format covering: legal entity name and identifier (EUID), standalone or consolidated disclosure, financial year, product category by CN code, number and weight of units discarded, whether packaging is included, reason for discarding, waste treatment breakdown (reuse %, recycling %, other recovery %, disposal %, unknown %), and both measures taken and measures planned to prevent destruction.
Annex II
Product category list. 50+ consumer product categories requiring 4-digit CN code disclosure. Covers soap, detergents, tyres, luggage, leather goods, textiles, furnishings, appliances, electronics, smartphones, computers, batteries, furniture, mattresses, toys, video games, sanitary products. Excludes components, intermediate products, and products not primarily intended for consumers.
Annex III
Verification framework. Risk-based approach. Triggers: unusually low disclosed figures, past non-compliance, high ‘unknown’ waste treatment %, operator size and activity profile, third-party intelligence. Procedure: verify format compliance → request delivery documentation → check quantity (10% tolerance) → compare waste treatment operations → verify derogation documentation.
At a glance: key differences
Legal basis
Article 25(5) ESPR
Article 24(3) ESPR
Subject matter
When destruction of unsold apparel and footwear is permitted
How to report discarded unsold consumer products
Product scope
Annex VII only (apparel, clothing accessories, footwear)
All consumer products — 50+ categories via Annex II CN codes
Applies from
19 July 2026
~February/March 2027 (12 months after entry into force)
Large enterprises
From 19 July 2026
Disclosure obligation already active (first full FY after 18 July 2024)
Medium enterprises
From 19 July 2030
From 19 July 2030
Micro/small
Exempt
Exempt
Retention period
5 years after destruction
5 years after disclosure
Scrutiny
Parliament/Council objection within 2 months
Not applicable (implementing act)
CSRD integration note
Companies already reporting under the CSRD may include the Annex I disclosure within their management report rather than publishing separately. At Generation Impact Global, we help organisations structure ESRS-aligned sustainability reporting workflows that can accommodate ESPR disclosure requirements within a single reporting process.
Need help with ESPR compliance?
Our platform helps sustainability teams manage disclosure obligations across ESPR, CSRD, SFDR and other EU frameworks in one place.
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Frequently asked questions
What is the difference between the Delegated and Implementing Regulation?
The Delegated Regulation C(2026) 659 defines the 10 derogations allowing destruction of unsold apparel and footwear. The Implementing Regulation C(2026) 660 sets out the standardised format for disclosing information on all discarded unsold consumer products, covering 50+ product categories.
Do both acts apply to the same products?
No. The Delegated Regulation applies only to Annex VII products (apparel, clothing accessories, footwear). The Implementing Regulation covers a much broader scope — over 50 product categories including electronics, appliances, furniture, hygiene products and toys.
When do companies need to comply?
The destruction ban and derogations apply to large enterprises from 19 July 2026. The standardised disclosure format applies from approximately February 2027. Medium-sized enterprises become subject to both from 19 July 2030. Micro and small enterprises are exempt.
Can the Delegated Regulation be blocked?
Yes. The European Parliament and Council have a two-month scrutiny period. If objections are raised, the Delegated Regulation does not enter into force and the Article 25(1) destruction ban applies without any derogations from 19 July 2026.
What is the Annex I disclosure format?
A standardised reporting template requiring the legal entity name and identifier, financial year, product categories by CN code, number and weight of units discarded, packaging inclusion, reason for discarding, waste treatment breakdown by percentage, and both measures taken and planned to prevent destruction.
Legal references
Commission Delegated Regulation C(2026) 659 — derogations from the prohibition of destruction of unsold consumer products.
Commission Implementing Regulation C(2026) 660 — disclosure format for discarded unsold consumer products, including Annexes 1–3.
Regulation (EU) 2024/1781 — Ecodesign for Sustainable Products Regulation (OJ L, 2024/1781, 28.6.2024).
Directive 2008/98/EC — Waste Framework Directive.
