FAQESPREU

ESPR unsold goods disclosure what Article 24 requires

ESPR Article 24 requires covered economic operators to publish annual information when they discard unsold consumer products directly or have them discarded on their behalf.

The disclosure file should separate the Article 24 reporting duty from the Article 25 destruction ban and avoid unsupported assumptions about product categories, exemptions, penalties, or national rules.

Author
Sorena AI
Published
May 9, 2026
Updated
May 9, 2026
Questions
4

Structured answer sets in this page tree.

Primary sources
7

Cited legal and guidance references.

Publication metadata
Sorena AI
Published May 9, 2026
Updated May 9, 2026
Overview

Under Regulation (EU) 2024/1781, unsold-goods disclosure is a specific public transparency duty for discarded unsold consumer products. It is not the same thing as the ban on destroying certain unsold products, and it should not be expanded beyond the products, operators, dates, evidence, and source text that ESPR actually supports. Timings in this page are source-linked; verify current legal source language before implementation decisions.

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4 of 4 questions
Question 1

What must be disclosed under ESPR Article 24?

Article 24 applies to economic operators that discard unsold consumer products directly or have those products discarded on their behalf. The disclosed information must cover the number and weight of discarded unsold consumer products per year, differentiated by product type or category.

The disclosure must also explain the reasons for discarding, identify any relevant Article 25(5) derogation where applicable, show the proportion delivered to preparing for reuse, refurbishment, remanufacturing, recycling, other recovery including energy recovery, or disposal, and describe measures taken or planned to prevent destruction.

  • Publish the Article 24 information annually for the preceding financial year.
  • Make the information clear, visible, and available at least on an easily accessible page of the operator's website.
  • Treat the first disclosure as covering discarded unsold consumer products from the first full financial year during which ESPR is in force.
  • Do not apply the Article 24 paragraph to micro and small enterprises; medium-sized enterprises are covered from 19 July 2030.
Citations
Question 2

How does disclosure relate to the destruction ban?

Disclosure and prohibition are linked but separate. Article 24 requires publication of information about discarded unsold consumer products. Article 25 prohibits destruction only for unsold consumer products listed in Annex VII, and the initial Annex VII list covers apparel and clothing accessories plus footwear commodity-code entries.

Article 25 also says economic operators not subject to the prohibition must not destroy unsold consumer products supplied to them for the purpose of circumventing the prohibition. Article 25 lets the Commission amend Annex VII and set derogations, but this FAQ should not turn those powers into ungrounded current exemptions or extra product bans.

  • Use Article 24 records to support disclosure even where the product is outside the current Annex VII prohibition list.
  • Use Article 25 and Annex VII to decide whether a destruction-ban analysis is also needed.
  • Do not state that all discarded unsold products are banned from destruction.
  • Do not infer national penalties or enforcement practice from the Article 24 disclosure text.
Citations
Question 3

Which product and operator caveats matter most?

The first caveat is the product label. Article 24 is about unsold consumer products that are discarded; it is not a general disclosure rule for every inventory adjustment, write-down, component, intermediate input, return, or waste stream unless the facts fit that wording.

The second caveat is the operator size and role. Article 24 addresses economic operators that discard the products or have them discarded on their behalf. Micro and small enterprises are outside Article 24(1), while medium-sized enterprises enter the Article 24(1) duty from 19 July 2030. Article 25 separately allows delegated acts to apply the disclosure obligation or destruction prohibition to micro and small enterprises where evidence shows they could be used to circumvent those rules.

  • Classify whether the item is an unsold consumer product before counting it in the Article 24 disclosure.
  • Identify whether the economic operator discarded the product directly or through a third party acting on its behalf.
  • Track enterprise-size assumptions separately from product-category assumptions.
  • Keep group, marketplace, distributor, and supplier narratives out of the disclosure unless the source record shows the operator's actual role in the discard decision.
Citations
Regulation (EU) 2024/1781, Article 25

Supports the narrow caveat that delegated acts may apply Article 24 or Article 25 duties to micro and small enterprises where circumvention evidence is sufficient.

Question 4

What records and evidence should support publication?

Article 24 requires more than a public web page. If the Commission or a competent national authority asks, the operator must provide the information and documentation necessary to demonstrate delivery and reception of the discarded products disclosed under Article 24(1)(c), and where relevant the information needed to demonstrate an Article 25(5) derogation.

The evidence file should therefore tie the public disclosure back to product counts, product weight, product type or category, discard reasons, recipient or treatment route, waste-hierarchy activity, planned prevention measures, and any claimed derogation. Article 24 says that requested documentation must be provided in paper or electronic form within 30 days of receiving the request.

  • Retain source data for the number and weight disclosed per product type or category.
  • Keep records showing why products were discarded and which prevention measures were taken or planned.
  • Preserve delivery and reception evidence for preparing for reuse, refurbishment, remanufacturing, recycling, recovery, energy recovery, or disposal routes.
  • Keep derogation evidence separate and cite Article 25(5) only where the facts actually support one of the listed reasons.
  • Archive the exact website disclosure text and publication location for each annual cycle.
Citations
Recommended next step

Build an ESPR unsold-goods evidence file

Map discarded unsold consumer products to Article 24 disclosure fields, Article 25 ban checks, and retained delivery, reception, and derogation evidence before publishing the annual website disclosure.

Primary sources

References and citations

eur-lex.europa.eu
Referenced sections
  • Primary legal source for Article 24 disclosure, Article 25 destruction prohibition, Article 26 consolidated Commission information, and Annex VII product entries.
"Disclosure of information on unsold consumer products"
eur-lex.europa.eu
Referenced sections
  • Grounds the current Annex VII product groups as apparel and clothing accessories and footwear, with commodity-code descriptions in the ESPR text.
"Consumer products of which the destruction by economic operators is prohibited"
eur-lex.europa.eu
Referenced sections
  • Grounds the documentation request duty, delivery and reception evidence, derogation support, paper or electronic format, and 30-day response period.
"provide all the information and documentation necessary"
eur-lex.europa.eu
Referenced sections
  • Supports the narrow caveat that delegated acts may apply Article 24 or Article 25 duties to micro and small enterprises where circumvention evidence is sufficient.
"where there is sufficient evidence that such enterprises could be used to circumvent"
eur-lex.europa.eu
Referenced sections
  • Supports the distinction between the Article 24 disclosure duty and Article 25 prohibition for Annex VII products, including the anti-circumvention rule.
"the destruction of unsold consumer products as listed in Annex VII shall be prohibited"
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