ESPR unsold goods disclosure what Article 24 requires

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 derogation, 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. Implementing Regulation (EU) 2026/2 standardises the presentation, uses Combined Nomenclature codes for product categories, requires kilograms for weight, and explains how to report estimates, unknown treatment routes, and consolidated group disclosures.

The implementing format applies from 2 March 2027. It applies to products discarded in each financial year starting with the first full financial year after that date, and the operator must publish the disclosure within 12 months after the end of the covered financial year. This format timing does not erase the underlying Article 24 duty for the first full financial year after ESPR entered into force; keep the pre-format and post-format reporting periods separately documented.

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 current exemptions or extra product bans unless cited sources support them.

Article 24 covers 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.

Operator size and role also matter. 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.

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.