What Commission Implementing Regulation (EU) 2026/2 of 9 February 2026 laying down rules for the application of Regulation (EU) 2024/1781 as regards the details and format for the disclosure of information on discarded unsold consumer products requires
This Regulation establishes the details and format for the disclosure of information on discarded unsold consumer products, applicable to large enterprises and, from 19 July 2030, medium-sized enterprises that discard unsold consumer products or have them discarded on their behalf. The disclosure obligation concerns discarding as waste for any type of waste treatment operation, including preparing for reuse, recycling, other recovery (e.g. energy recovery), and disposal. Donated products are not covered. Economic operators must disclose annually within 12 months after the end of the financial year, starting from the first full financial year after the date of application (2 March 2027). The visual presentation and content of the disclosure must comply with the format set out in Annex I. Product categories are delimited using the first two digits of the combined nomenclature (CN) codes, except for products listed in Annex II which require four-digit CN codes. Information and documentation necessary to demonstrate delivery and reception of discarded unsold consumer products must be kept for five years after disclosure. Competent national authorities verify compliance using the principles and procedure in Annex III, including a risk-based approach. The Commission must review the Regulation by 2 March 2031. The Regulation entered into force on the twentieth day after publication in the Official Journal and applies from 2 March 2027.
Pillar: Legal & IP Sovereignty · Authority: European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32026R0002
SHA-256 integrity: a04f1bf48e0689b2d5692d87511100e1aca085b43f035a075d9ea7bc33734526
Primary Citations — 7 traced to source
- 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, Article 1 - Scope: applies to products discarded in each financial year as from the first full financial year after the date of application.
- Commission Implementing Regulation (EU) 2026/2 of 9 February 2026, Article 2 - Format for the disclosure: visual presentation and content must comply with the format set out in Annex I.
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