Commission Implementing Regulation (EU) 2026/2 of 9 February 2026 laying down rules for the application of Regulation (EU) 2024/1781 of the European Parliament and of the Council as regards the details and format for the disclosure of information on discarded unsold consumer products

Official Journal EN of the European Union L series 2026/2 10.2.2026 COMMISSION IMPLEMENTING REGULATION(EU) 2026/2 of 9 February 2026 laying down rules for the application of Regulation (EU) 2024/1781 of the European Parliament and of the Council as regards the details and format for the disclosure of information on discarded unsold consumer products (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) 2024/1781 of the European Parliament and of the Council of 13 June 2024 establishing a framework for the setting of ecodesign requirements for sustainable products, amending Directive (EU) 2020/1828 and Regulation (EU) 2023/1542 and repealing Directive 2009/125/EC(1), and in particular Article 24(3) thereof, Whereas: (1) Pursuant to Article 24(1) of Regulation (EU) 2024/1781, large enterprises and, from 19 July 2030, medium-sized enterprises that discard unsold consumer products directly or have them discarded on their behalf are to disclose the information on the number and weight of unsold consumer products discarded during the previous financial year, the reasons for discarding the products, and where applicable, the relevant derogations set out in delegated acts adopted pursuant to Article 25(5) of Regulation (EU) 2024/1781, the proportion of discarded products delivered to undergo waste treatment operations, and the measures taken and the measures planned to prevent the products’ destruction. Article 24(1) does not apply to micro and small enterprises. (2) The Commission is to lay down common details for the disclosure of information regarding discarded unsold consumer products and a common disclosure format. This includes rules on the delimitation of product types or categories and on how the information on those discarded unsold products is to be verified. (3) The disclosure obligation concerns the discarding of unsold consumer products as waste for the purpose of any type of waste treatment operation, including preparing for reuse, recycling, other recovery including energy recovery, and disposal. The common details and format should facilitate the presentation of this and should be limited to what is necessary to achieve transparency in order to increase public awareness, disincentivise the destruction of unsold consumer products and generate data on the occurrence of the practice of discarding unsold consumer products. At the same time, the common details and format should minimise the administrative burden on economic operators. In the case of the donation of consumer products, the intention is not to discard them. Therefore, the disclosure of information on discarded unsold consumer products does not cover donated products. (4) Article 25(5) of Regulation (EU) 2024/1781 lists legitimate reasons for the destruction of unsold consumer products. Such reasons include concerns over product safety, hygiene, the protection of intellectual property rights, or situations where destruction or phasing out of certain products is required by law. The main purpose of disclosing information on destruction in such justified cases is to collect data on the occurrence of this practice. (1) OJ L, 2024/1781, 28.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1781/oj. ELI: http://data.europa.eu/eli/reg_impl/2026/2/oj 1/10EN OJ L, 10.2.2026 (5) Pursuant to Article 24(1), second subparagraph of Regulation (EU) 2024/1781, the information on discarded unsold consumer products may also be provided in the sustainability reporting included in the management report pursuant to Article 19a or 29a of Directive 2013/34/EU of the European Parliament and of the Council(2). Economic operators that include such information in the format set out in this Regulation as part of such sustainability reporting might provide on their website a link to the report with a clear mention where it contains the information on discarded unsold consumer products instead of disclosing that information on the website directly. Such presentation should be considered to disclose the information on discarded unsold consumer products in a clear and visible manner. (6) The delimitation of product categories should be based on the combined nomenclature (CN) set out in Annex I to Council Regulation (EEC) No 2658/87(3), as it is a widely known system used across sectors. In most cases, the disclosure of the first two digits of the CN code is sufficient to identify the relevant consumer product category for the purpose of this Regulation. In some specific cases, however, more granular reporting is needed to ensure proper identification of the product category. Therefore, an exhaustive list of the product categories to be disclosed at a four-digit level of the CN code should be provided. Categories under the CN may include products that are not primarily intended for consumers and that are therefore not consumer products and not covered by the obligation to disclose. (7) To facilitate the appropriate verification of the disclosed information pursuant to Article 24(2) of Regulation (EU) 2024/1781, economic operators should keep information and documentation necessary to demonstrate the delivery and reception of discarded unsold consumer products for a certain period of time. (8) Economic operators are to annually disclose the information on unsold consumer products discarded during the preceding financial year. To provide enough time for economic operators to implement the details and format for the disclosure, the application of this Regulation should be deferred. This deferral is without prejudice to obligations of economic operators to disclose the information on discarded unsold consumer products pursuant to Article 24(1) of Regulation (EU) 2024/1781 from the first full financial year after the entry into force of that Regulation, namely 18 July 2024. (9) The measures provided for in this Regulation are in accordance with the opinion of the Committee established by Article 73 of Regulation (EU) 2024/1781, HAS ADOPTED THIS REGULATION: Article 1 Scope This Regulation establishes the details and format for the disclosure of information on discarded unsold consumer products. It shall apply to products discarded in each financial year as from the first full financial year after the date of application of this Regulation. Economic operators shall disclose that information within 12 months after the end of that financial year. (2) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19, ELI: http://data.europa.eu/eli/dir/2013/34/oj). (3) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj). 2/10 ELI: http://data.europa.eu/eli/reg_impl/2026/2/ojEN OJ L, 10.2.2026 Article 2 Format for the disclosure 1. The visual presentation and content of the disclosure of information on discarded unsold consumer products shall comply with the format set out in Annex I. 2. Economic operators that are bound by the obligation to publish sustainability reporting in their management report pursuant to Article 19a or 29a of Directive 2013/34/EU or that publish such or similar reports on a voluntary basis, and include the information on discarded unsold consumer products in the format set out in Annex I in that sustainability reporting, may, instead of disclosing that information on the website directly, provide on their website a link to that report with a clear mention where it contains the information on discarded unsold consumer products. Article 3 Delimitation of product categories The disclosure of information on discarded unsold consumer products shall be delimited based on the first two digits of the relevant combined nomenclature (CN) codes set out in Annex I to Regulation (EEC) No 2658/87. However, the products listed in Annex II to this Regulation shall be delimited based on the first four digits of the relevant combined nomenclature (CN) codes as referred to in that Annex. Article 4 Obligation to keep information Economic operators shall keep the information and documentation necessary to demonstrate, in accordance with Article 24(2) of Regulation (EU) 2024/1781, the delivery and reception of the discarded unsold consumer products, including statements on the reception and treatment of discarded unsold consumer products received by economic operators from waste treatment operators, for five years after the disclosure of information on such products. Article 5 Verification by competent national authorities 1. When competent national authorities verify compliance of economic operators with obligations related to the disclosure of information on discarded unsold consumer products, they shall apply the principles and procedure laid down in Annex III. 2. When competent national authorities consider that non-compliance is relevant for one or more other Member States, they shall inform the competent national authorities of those Member States. Article 6 Review The Commission shall review this Regulation, taking into account the experience gained in the implementation of the disclosure of information on discarded unsold consumer products, in particular the relevance of the details and format for the disclosure set out in Annex I, the delimitation of product types set out in Annex II, and how such information is to be verified. The Commission shall present the results of this review, including, if appropriate, a draft revision proposal, no later than 2 March 2031. ELI: http://data.europa.eu/eli/reg_impl/2026/2/oj 3/10EN OJ L, 10.2.2026 Article 7 Entry into force and application This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 2 March 2027. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 9 February 2026. For the Commission The President Ursula VON DER LEYEN 4/10 ELI: http://data.europa.eu/eli/reg_impl/2026/2/ojANNEX I Format for the disclosure of information on discarded unsold consumer products SECTION 1 Definitions For the purposes of this Annex, the following definitions apply: (a) ‘packaging’ means packaging as defined in Article 3(1) of Regulation (EU) 2025/40 of the European Parliament and of the Council(1); (b) ‘waste’ means waste as defined in Article 3, point (1), of Directive 2008/98/EC of the European Parliament and of the Council(2); (c) ‘recovery’ means recovery as defined in Article 3, point (15), of Directive 2008/98/EC; (d) ‘preparing for reuse’ means preparing for reuse as defined in Article 3, point (16), of Directive 2008/98/EC; (e) ‘recycling’ means recycling as defined in Article 3, point (17), of Directive 2008/98/EC; (f) ‘disposal’ means disposal as defined in Article 3, point (19), of Directive 2008/98/EC. SECTION 2 Format for the disclosure of information on discarded unsold consumer products Additional lines may be added as necessary. The format of the numbers shall not include separators and the information shall be rounded to the nearest whole number. Name of the legal entity(a) Identifier of the legal entity(b) Type of identifier EUID Other, namely: Type of disclosure(c) Standalone disclosure Consolidated disclosure including the following subsidiaries or member undertakings: Financial year – start date (dd/mm/yyyy) Financial year – end date (dd/mm/yyyy) ELI: http://data.europa.eu/eli/reg_impl/2026/2/oj 5/10 OJ L, 10.2.2026 EN (1) Regulation (EU) 2025/40 of the European Parliament and of the Council of 19 December 2024 on packaging and packaging waste, amending Regulation (EU) 2019/1020 and Directive (EU) 2019/904, and repealing Directive 94/62/EC (OJ L, 2025/40, 22.1.2025, ELI: http://data.europa.eu/eli/reg/2025/40/oj). (2) Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (OJ L 312, 22.11.2008, p. 3, ELI: http://data.europa.eu/eli/dir/2008/ 98/oj).yrogetac tcudorP )d()edoc NC( )e(noitpircseD )f(dedracsid stinu fo rebmuN stinu fo thgiew latoT )g()gk( dedracsid eht ni dedulcni gnigakcaP ?dedracsid stinu fo thgiew )h(gnidracsid rof nosaeR Waste treatment operations(i) )% ni( esuer rof gniraperP Destruction gnilcyceR )% ni( ,yrevocer rehtO yrevocer ygrene .g.e )% ni( lasopsiD )% ni( )% ni( noitcurtsed latoT )% ni( nwonknU Yes No % % % % % % Yes No % % % % % % Measures taken to prevent the destruction of unsold consumer products(i) Measures planned to prevent the destruction of unsold consumer products(j) (a) The name of the legal entity shall either be the name of the standalone undertaking or, for a subsidiary, the name of the parent undertaking of a group in the case of a consolidated disclosure. (b) The identifier of the legal entity shall be the European unique identifier (‘EUID’) established by Directive (EU) 2017/1132 of the European Parliament and of the Council (*) or, where not available, any another identifier from an officially recognised scheme in the Member State concerned. (c) In the case of a consolidated disclosure, the subsidiaries discarding unsold consumer products shall be listed in addition to the parent undertaking. In the case of other groups consisting of independent undertakings and a central organisation supporting the group of independent undertakings with a common brand name, consolidated disclosure may take place on a shared website, provided that the member undertakings are listed. (d) Product categories shall be disclosed using the CN codes in accordance with Article 3. (e) The description shall be established on the basis of the combined nomenclature as set out in Annex I to Regulation (EEC) No 2658/87 or a more detailed description. (f) The total number of units discarded during the disclosure period shall be provided for each product category. The number of units may be estimated on the basis of the accurately determined total weight of units discarded. Multiple items sold together, such as an electric drill with drill bits, cosmetic kits or first aid kits, may be considered as one unit and may, where appropriate, indicate more than one CN code. Where estimates are used, this should be clarified by accompanying the disclosed value with ‘±’. (g) The total weight of units discarded shall be the combined weight of all units discarded during the disclosure period per each product category, measured in kilogrammes. The total weight of units may be estimated on the basis of the accurately determined number of units discarded. Where estimates are used, this should be clarified by accompanying the disclosed value with ‘±’. (h) Reasons for discarding the products shall, where applicable, refer to the reasons listed in delegated acts adopted pursuant to Article 25(5) of Regulation (EU) 2024/1781. A more detailed explanation may be added. If units of the same product category are discarded for different reasons, a separate line is necessary for each reason, indicating the number and weight of units for each reason. (i) Waste treatment operations shall indicate the proportion of discarded products delivered to each specific operation. Information on waste treatment shall be retrieved from waste treatment operators that collect unsold consumer products. Where information on the treatment of discarded products cannot be obtained, treatment shall be listed as ‘unknown’. The percentages of disclosed waste treatment operations shall be calculated on the basis of the weight of discarded unsold consumer products. Destruction is the sum of recycling, other recovery and disposal. (i) Measures taken to prevent the destruction of unsold consumer products shall include measures taken in the preceding financial year and must be based, where relevant, on the information on unsold consumer products destroyed in the past. (j) Measures planned to prevent the destruction of unsold consumer products shall include measures for implementation in the future. They shall, in particular, include specific measures necessary to prevent the destruction of the categories of products destroyed in the preceding financial year for the same reasons and describe how the measures are expected to achieve that purpose. (*) Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (OJ L 169, 30.6.2017, p. 46, ELI: http://data.europa.eu/eli/dir/2017/1132/oj). 6/10 ELI: http://data.europa.eu/eli/reg_impl/2026/2/oj EN OJ L, 10.2.2026EN OJ L, 10.2.2026 ANNEX II Consumer products referred to in Article 3 Products listed in this Annex that are components, intermediate products or products that are not primarily intended for consumers are not covered by the obligation to disclose information on discarded unsold consumer products. CN code Description 3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 4011 New pneumatic tyres, of rubber 4202 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper 4203 Articles of apparel and clothing accessories, of leather or of composition leather 4303 Articles of apparel, clothing accessories and other articles of furskin 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 6301 Blankets and travelling rugs 6302 Bed linen, table linen, toilet linen and kitchen linen 6303 Curtains (including drapes) and interior blinds; curtain or bed valances 6304 Other furnishing articles, excluding those of heading 9404 6306 Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods 6307 Other made-up articles, including dress patterns 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases ELI: http://data.europa.eu/eli/reg_impl/2026/2/oj 7/10EN OJ L, 10.2.2026 CN code Description 8422 Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages 8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight- operated counting or checking machines; weighing machine weights of all kinds 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof 8450 Household or laundry-type washing machines, including machines which both wash and dry 8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non- electric motor 8471 Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 8506 Primary cells and primary batteries 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 8508 Vacuum cleaners 8509 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 8517 Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets 8519 Sound recording or sound reproducing apparatus 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 8/10 ELI: http://data.europa.eu/eli/reg_impl/2026/2/ojEN OJ L, 10.2.2026 CN code Description 8523 Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 8524 Flat panel display modules, whether or not incorporating touch-sensitive screens 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 8539 Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra- red lamps; arc-lamps; light-emitting diode (LED) light sources 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 9403 Other furniture and parts thereof 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds 9504 Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment 9619 Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material ELI: http://data.europa.eu/eli/reg_impl/2026/2/oj 9/10EN OJ L, 10.2.2026 ANNEX III Verification PRINCIPLES Competent national authorities may use any information, document, finding, statement, or any intelligence as evidence for the purpose of their investigations. Competent national authorities shall organise and conduct verification following a risk-based approach, considering the following criteria: — No disclosure or unusually low numbers disclosed in comparison to economic operators that operate in the same market or product segment or compared to disclosures during previous financial years, — The economic operator’s past record of non-compliance, — A high percentage of unknown waste treatment operations of discarded unsold consumer products, — The size and nature of activities and operations under the control of the economic operator, — Information from other sources, such as tax declarations or evidence of discarded unsold consumer products, leading to suspicion that the number or weight of discarded unsold consumer products is higher than the disclosed number or weight. PROCEDURE Compliance of economic operators with the obligation to disclose — By verifying whether the information has been disclosed on an easily accessible page of the website of the economic operator, or if a link is provided on the website to a report in accordance with Article 2(2), — By verifying whether the information has been disclosed in the format set out in Annex I. Verification of the disclosed number or weight of products — By requesting documentation demonstrating the delivery of unsold consumer products to waste treatment operators per financial year as required to be disclosed, — If the difference between the disclosed number or weight of discarded products and the number calculated from the documentation received is less than 10 % of the disclosed number of discarded products, the economic operator is considered as complying with the disclosure requirement. Verification of the disclosed waste treatment operation — By comparing the disclosed waste treatment operation to treatment operations carried out by the waste treatment operator that received the unsold products. Verification of disclosed derogations — Derogations are presumed to be applicable when documentation required under delegated acts adopted pursuant to Article 25(5) of Regulation (EU) 2024/1781 is made available by the economic operator and complies with the requirements set out in therein. 10/10 ELI: http://data.europa.eu/eli/reg_impl/2026/2/oj