(fra kommisjonsforordningen)

(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 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 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 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. 

(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. Economic operators that include such information in the format set out in this implementing Regulation as part of such sustainability reporting might provide on their website a link to the report with a clear mention that 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 2658/873 , 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 codes of the CN 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. 

(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,