1. Economic operators that discard unsold consumer products directly or have unsold consumer products discarded on their behalf shall disclose:

(a) the number and weight of unsold consumer products discarded per year, differentiated per type or category of products;

(b) the reasons for discarding products, and where applicable, the relevant derogation under Article 25(5);

(c) the proportion of discarded products delivered, whether directly or through a third party, to undergo each of the following activities: preparing for reuse, including refurbishment and remanufacturing, recycling, other recovery including energy recovery, and disposal operations in accordance with the waste hierarchy as defined by Article 4 of Directive 2008/98/EC;

(d) measures taken and measures planned for the purpose of preventing the destruction of unsold consumer products. Economic operators shall disclose the information referred to in the first subparagraph in a clear and visible manner at least on an easily accessible page of their website. Economic operators that are subject to the obligation to publish the sustainability reporting in their management report pursuant to Article 19a or 29a of Directive 2013/34/EU may also include that information in that sustainability reporting. Economic operators shall disclose the information referred to in the first subparagraph on an annual basis and shall include as part of that information the unsold consumer products discarded during the preceding financial year. They shall make the information for each year publicly available. That first disclosure shall cover unsold consumer products discarded during the first full financial year during which this Regulation is in force. This paragraph shall not apply to micro and small enterprises. This paragraph shall apply to medium-sized enterprises from 19 July 2030.

1. With the exception of when the information is available to the competent national authority on the basis of another legal act, the economic operators shall, at the request of the Commission or a competent national authority, provide all the information and documentation necessary to demonstrate the delivery and reception of the discarded products as disclosed pursuant to paragraph 1, point (c), of this Article, and, where relevant, the information necessary to demonstrate the applicability of a derogation under Article 25(5). Such information and documentation shall be provided in paper or electronic form within 30 days of receipt of the request.

1. From 19 July 2026, the destruction of unsold consumer products as listed in Annex VII shall be prohibited. This paragraph shall not apply to micro and small enterprises. This paragraph shall apply to medium-sized enterprises from 19 July 2030.

2. Economic operators that are not subject to the prohibition referred to in paragraph 1 shall not destroy unsold consumer products supplied to them with the purpose of circumventing that prohibition.

The commodity codes and descriptions are taken from the combined nomenclature as referred to in Article 1(2) of Regulation (EEC) No 2658/87 and as set out in Annex I thereto, in the version in force on 28 June 2024.

Commodity code / Description

1. Apparel and clothing accessories
   Articles of apparel and clothing accessories, of leather or composition leather
   Articles of apparel and clothing accessories, knitted or crocheted
   Articles of apparel and clothing accessories, not knitted or crocheted
   Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
   Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed

2. Footwear
   Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
   Other footwear with outer soles and uppers of rubber or plastics
   Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
   Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
   Other footwear