The 44 consumer product headings reported at 4-digit CN code level under Annex II of Implementing Regulation (EU) 2026/2. All other consumer products are reported by 2-digit CN chapter. Use the search and filters to find your product categories, or download the full list as PDF.
ESPR product scope: CN code reference
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| CN code | Description | Sector | Disclosure |
|---|
Products that are components, intermediate products, or not primarily intended for consumers are excluded from the disclosure obligation, even where they fall within a listed CN code. All other consumer products not listed above use 2-digit CN codes for disclosure.
For the destruction ban, derogations, verification and timeline, see our guide to the ESPR unsold products rules. At Generation Impact Global, we help organisations manage ESG reporting and regulatory compliance across EU frameworks. Contact our team for a consultation.
Frequently asked questions
What is the difference between 2-digit and 4-digit CN codes?
Most consumer products are disclosed at the 2-digit CN code level, which broadly identifies the product chapter. However, the 44 product categories listed in Annex II to Implementing Regulation (EU) 2026/2, shown in the table above, are reported at the more detailed 4-digit level.
What is the Combined Nomenclature (CN)?
The Combined Nomenclature is the EU’s standardised system for classifying goods, set out in Annex I to Council Regulation (EEC) No 2658/87. It is used across customs, trade statistics, and now ESPR disclosure to ensure consistent product categorisation across all Member States.
Are components and intermediate products covered?
No. The Implementing Regulation explicitly excludes components, intermediate products, and products not primarily intended for consumers from the disclosure obligation, even where they fall within a listed CN code. Only finished consumer products are in scope.
Which products are subject to the destruction ban?
The destruction ban under Article 25 of the ESPR currently applies only to products listed in Annex VII: apparel and clothing accessories (CN 4203, chapters 61 and 62, and headgear under 6504 and 6505) and footwear (CN 6401 to 6405). The other categories on this page are covered by the disclosure obligation, not the ban.
