In short
On 9 February 2026, the European Fee adopted new measures beneath the Ecodesign for Sustainable Merchandise Regulation (ESPR), overlaying two key areas:
- The accessible derogations for the ban on destroying unsold clothes, equipment, and footwear.
- The disclosure necessities on unsold client items, that are already in drive for big firms and can prolong to medium sized firms in 2030.
Background
The ESPR, in drive since 19 July 2024, was launched to handle important environmental points related to the disposal of unsold client items. Alongside establishing a framework for setting ecodesign necessities, the ESPR establishes two key measures geared toward stopping the destruction of unsold client merchandise:
- It requires sure firms to publish annual info on the unsold client merchandise they place on the EU market and subsequently discard. This disclosure requirement already applies to giant firms from the primary full monetary yr following the ESPR’s entry into drive (18 July 2024), and can prolong to medium sized firms from 19 July 2030.
- It prohibits the destruction of sure varieties of unsold client items, together with unsold attire, clothes equipment and footwear. This prohibition will come into impact on 19 July 2026 for big firms.
Key takeaways
To assist implementation of the ESPR, the European Fee adopted two key measures on 9 February 2026:
- An implementing act setting out the standardized disclosure necessities (“Disclosures Implementing Act”); and
- A delegated regulation specifying exceptions to the destruction prohibition (“Derogation Regulation”).
Disclosures Implementing Act
Beneath the Disclosures Implementing Act, firms might want to adhere to a standardized reporting format, included within the Annex of the Act, for disclosing discarded unsold client items. This contains disclosing, for every product class:
- The related mixed nomenclature (CN) code;
- The quantity and weight of product items discarded, together with info on packing weight;
- The rationale for discarding the merchandise;
- The proportion of merchandise which bear preparation for reuse, recycling, different restoration, and disposal; and
- Measures taken and deliberate to stop the destruction of unsold client items.
The Disclosures Implementing Act will apply to merchandise discarded in every monetary yr ranging from the primary full monetary yr after its personal date of software (which the Fee has confirmed will probably be February 2027), giving firms extra time to adapt to the detailed reporting format. Giant firms in scope will have already got began reporting this info — and should proceed to take action, transitioning to the standardized reporting format beneath the Implementing Act from February 2027.
The Derogation Regulation
The Derogation Regulation outlines particular circumstances beneath which the destruction of unsold attire, clothes equipment and footwear will probably be permitted. At a excessive degree, these embrace the place a product:
- Is “harmful” throughout the which means of the Common Product Security Regulation 2023/988;
- Is “unfit for objective” as a result of it’s non-compliant with EU regulation and destruction is required by regulation or is the suitable and proportionate corrective motion;
- Infringes mental property rights;
- Is topic to a legitimate and enforceable licence proscribing the sale or distribution of the product after a specified time interval;
- Is unacceptable for client use on account of harm, together with bodily harm, deterioration or contamination, together with hygiene points; or
- Was supplied for donation to at the very least three social economic system entities throughout the EU or on an simply accessible web page of the entity’s web site for at the very least eight weeks with out being accepted for donation.
The Derogation Regulation moreover units out stringent necessities in respect of the documentation required for verification of compliance with the above derogations.
Trying forward
The ban on the destruction of unsold client merchandise will apply to giant firms from 19 July 2026, and to medium sized firms from July 2030. The ESPR disclosure obligations already apply to giant firms and can prolong to medium sized firms in 2030. These new measures adopted by the Fee present companies with certainty round necessities and obligations.
Failure to adjust to the ESPR necessities could expose firms to penalties beneath the ESPR, which — though decided at Member State degree — should be efficient, proportionate, and dissuasive. Past these penalties, companies must also pay attention to the numerous reputational dangers related to non‑compliance, given the excessive‑profile nature of the laws and the general public scrutiny on the environmental points it seeks to handle.
For extra info, please contact our crew of specialists.
In short
On 9 February 2026, the European Fee adopted new measures beneath the Ecodesign for Sustainable Merchandise Regulation (ESPR), overlaying two key areas:
- The accessible derogations for the ban on destroying unsold clothes, equipment, and footwear.
- The disclosure necessities on unsold client items, that are already in drive for big firms and can prolong to medium sized firms in 2030.
Background
The ESPR, in drive since 19 July 2024, was launched to handle important environmental points related to the disposal of unsold client items. Alongside establishing a framework for setting ecodesign necessities, the ESPR establishes two key measures geared toward stopping the destruction of unsold client merchandise:
- It requires sure firms to publish annual info on the unsold client merchandise they place on the EU market and subsequently discard. This disclosure requirement already applies to giant firms from the primary full monetary yr following the ESPR’s entry into drive (18 July 2024), and can prolong to medium sized firms from 19 July 2030.
- It prohibits the destruction of sure varieties of unsold client items, together with unsold attire, clothes equipment and footwear. This prohibition will come into impact on 19 July 2026 for big firms.
Key takeaways
To assist implementation of the ESPR, the European Fee adopted two key measures on 9 February 2026:
- An implementing act setting out the standardized disclosure necessities (“Disclosures Implementing Act”); and
- A delegated regulation specifying exceptions to the destruction prohibition (“Derogation Regulation”).
Disclosures Implementing Act
Beneath the Disclosures Implementing Act, firms might want to adhere to a standardized reporting format, included within the Annex of the Act, for disclosing discarded unsold client items. This contains disclosing, for every product class:
- The related mixed nomenclature (CN) code;
- The quantity and weight of product items discarded, together with info on packing weight;
- The rationale for discarding the merchandise;
- The proportion of merchandise which bear preparation for reuse, recycling, different restoration, and disposal; and
- Measures taken and deliberate to stop the destruction of unsold client items.
The Disclosures Implementing Act will apply to merchandise discarded in every monetary yr ranging from the primary full monetary yr after its personal date of software (which the Fee has confirmed will probably be February 2027), giving firms extra time to adapt to the detailed reporting format. Giant firms in scope will have already got began reporting this info — and should proceed to take action, transitioning to the standardized reporting format beneath the Implementing Act from February 2027.
The Derogation Regulation
The Derogation Regulation outlines particular circumstances beneath which the destruction of unsold attire, clothes equipment and footwear will probably be permitted. At a excessive degree, these embrace the place a product:
- Is “harmful” throughout the which means of the Common Product Security Regulation 2023/988;
- Is “unfit for objective” as a result of it’s non-compliant with EU regulation and destruction is required by regulation or is the suitable and proportionate corrective motion;
- Infringes mental property rights;
- Is topic to a legitimate and enforceable licence proscribing the sale or distribution of the product after a specified time interval;
- Is unacceptable for client use on account of harm, together with bodily harm, deterioration or contamination, together with hygiene points; or
- Was supplied for donation to at the very least three social economic system entities throughout the EU or on an simply accessible web page of the entity’s web site for at the very least eight weeks with out being accepted for donation.
The Derogation Regulation moreover units out stringent necessities in respect of the documentation required for verification of compliance with the above derogations.
Trying forward
The ban on the destruction of unsold client merchandise will apply to giant firms from 19 July 2026, and to medium sized firms from July 2030. The ESPR disclosure obligations already apply to giant firms and can prolong to medium sized firms in 2030. These new measures adopted by the Fee present companies with certainty round necessities and obligations.
Failure to adjust to the ESPR necessities could expose firms to penalties beneath the ESPR, which — though decided at Member State degree — should be efficient, proportionate, and dissuasive. Past these penalties, companies must also pay attention to the numerous reputational dangers related to non‑compliance, given the excessive‑profile nature of the laws and the general public scrutiny on the environmental points it seeks to handle.
For extra info, please contact our crew of specialists.



















