A complete reference of all consumer product categories subject to 4-digit CN code disclosure under Annex II of Implementing Regulation C(2026) 660. Use the search and filters to find your product categories, or download the full list as PDF.
ESPR product scope: CN code reference
categories
sectors
granularity
| 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 a detailed walkthrough of the full ESPR disclosure regime — including the destruction ban, derogations, verification framework, and compliance timeline — see our comprehensive ESPR guide. 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 C(2026) 660 — shown in the table above — require more granular 4-digit codes to ensure precise identification for regulatory purposes.
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, clothing accessories (CN 4203, 4303, Chapters 61–62), and footwear (Chapter 64). The broader product categories listed on this page are subject to disclosure obligations, not the destruction ban.
