On 9 February 2026, the European Commission adopted a Delegated Regulation supplementing Regulation (EU) 2024/1781 (Ecodesign for Sustainable Products Regulation – ESPR). The act analytically defines the exemptions and operational obligations relating to the prohibition on the destruction of unsold consumer products, with particular reference to the items of clothing, accessories and footwear listed in Annex VII of the framework regulation.

Regulatory framework and strategic objectives
The measure is part of the European Green Deal and the Circular Economy Action Plan, with the aim of making products placed on the EU market progressively more sustainable. In particular, the EU aims to solve the environmental problem caused by the destruction of textile products, a practice that currently involves between 4% and 9% of the entire EU market even before the products are used for the first time.

Exemptions to the ban
Although Article 25 of Regulation (EU) 2024/1781 requires economic operators to take preventive measures to avoid the destruction of unsold goods, the Commission has identified specific circumstances in which this practice remains authorised:

• Public health and safety: Products identified as dangerous under Regulation (EU) 2023/988.
• Non-compliance with regulations: Products that do not comply with EU or national law (e.g. ethical violations such as forced labour) for which destruction is prescribed as a proportionate corrective measure.
• Intellectual property protection: Counterfeit items or products subject to contractual licences whose distribution terms have expired, making destruction necessary to protect the rights of the owner.
• Technical unsuitability for reuse: Cases where it is technically impossible to remove logos or labels protected by IP rights or considered inappropriate from an ethical and social point of view.
• Damage and deterioration: Products damaged during logistics or consumer returns, where repair is not technically feasible or ‘cost-effective’.

The concept of ‘cost-effectiveness’

From a technical point of view, the regulation introduces a strict definition of ‘cost-effective’. This condition is met when the cost of restoration or reconditioning exceeds the total aggregate cost of destruction, materials, manufacturing, logistics and administrative expenses necessary for the replacement of the product itself.

Transparency and compliance obligations
The transition from destruction to circular management is subject to strict verification requirements:

1. Donation protocols: Destruction due to non-acceptance is only lawful if the product has been offered to at least three social economy entities or made available on the web for eight weeks without success.
2. Document retention: Operators must retain all supporting documentation (inspection reports, technical analyses, court decisions) in electronic format for five years.
3. Declaration to waste managers: The operator is required to provide the final treatment manager with an explicit declaration on the derogation applied, in order to optimise sorting and recycling processes.

Entry into force
The provisions contained in the Delegated Regulation will be fully applicable from 19 July 2026. The Commission also reserves the right to review the adequacy of the derogations within five years, assessing the evolution of the state of the art in recycling technologies.

Conclusion
Companies, particularly those in the fashion industry, are called upon to take action in the short term. The obligation to take reasonable measures to avoid destruction and the need to document each individual exception require a review of inventory management processes, return policies and collaboration with social economy actors. Only through a strengthened quality assurance system and total transparency in the management of unsold products will companies be able to ensure full regulatory compliance by the 2026 deadline.

EU Commission press release
Delegated Regulation