Ban on the destruction of unsold products (ESPR Art. 25)
The ban under ESPR Art. 25 ((EU) 2024/1781) on destroying unsold textiles-footwear (Annex VII). Large companies from 19 Jul 2026; medium-sized from 19 Jul 2030. Given concrete shape by Del. Reg. (EU) 2026/73.
Context
Art. 25 of Regulation (EU) 2024/1781 ESPR introduces, for the first time in EU law, an express ban on destroying unsold consumer products in the categories listed in Annex VII. The piece is operative, binding and sanctionable, not programmatic. For textiles-footwear, the ban applies to large companies from 19 July 2026 and to medium-sized companies from 19 July 2030.
Regulatory origin and legal basis
Regulation (EU) 2024/1781 ESPR · Chapter VI "Destruction of unsold consumer products" (Arts. 23 to 26). Art. 23 sets the general prevention principle; Art. 24 sets the annual disclosure obligation; Art. 25 introduces the binding ban; Art. 26 sets the Commission's duty to publish consolidated information. For textiles-footwear, Delegated Regulation (EU) 2026/73 gives concrete shape to the sectoral modalities.
Binding calendar (Art. 25.1)
ESPR entry into force
Regulation (EU) 2024/1781 in force · Chap. VI introduces the regime.
Ban for large companies
Applies to the destruction of Annex VII products (clothing, accessories, footwear).
First consolidated Commission report
Obligation of Art. 26: publication every 36 months.
Ban for medium-sized companies
Extension of the regime to medium-sized companies (Art. 25.1).
Products covered · ESPR Annex VII
Apparel and clothing accessories: CN codes 4203 (articles of apparel and clothing accessories of leather), 61 (articles of apparel and clothing accessories, knitted), 62 (articles of apparel and clothing accessories, not knitted), 6504 (hats and other headgear) and 6505 (hats and other headgear, knitted).
Footwear: CN codes 6401 to 6405 (footwear of all categories).
Parallel disclosure obligation (Art. 24)
Any destruction carried out by a covered company must be documented and disclosed annually: number and weight of products destroyed, reasons for discarding, exemptions applied, proportion delivered to waste treatment and measures adopted to avoid destruction. Implementing Regulation (EU) 2026/2 establishes the standardised disclosure format. See glossary `formato-divulgacion-stocks-descartados`.
Applied case
A European textile brand qualifying as a large company, with surplus stock from the 2025 collection, assesses its exposure to ESPR Art. 25 ahead of 19 Jul 2026.
Size: large company under the thresholds of the Accounting Directive 2013/34/EU. The ban applies from 19 Jul 2026.
Categories affected: clothing line CN 61 + 62, accessories line CN 4203 + 6504, footwear line CN 6401. All within Annex VII.
Inventory: it reviews historical discard flows (2022-2024) to establish a baseline and size the alternative measures (donation to social economy entities, secondary sale at reduced margin, recycling programmes prepared for reuse).
Procedure: it implements an internal protocol documenting, for each destroyed batch, the applicable Art. 25.5 exemption, with evidence retained for 5 years (Delegated Regulation 2026/296 Art. 3).
Disclosure: it prepares the first reporting using the format of Impl. Reg. 2026/2 for March 2027 (products discarded during the 2026 financial year).
Common mistakes
The ban under Art. 25 is not absolute.
Art. 25.5 permits tightly defined exemptions (safety, hygiene, intellectual property, dangerous products, non-functional, donated with no recipient, damage not repairable). Given concrete shape in Delegated Regulations (EU) 2026/177 and (EU) 2026/296. Destruction remains lawful in these circumstances with adequate documentation.
The ban does not apply from 18 Jul 2024.
From the ESPR's entry into force (18 Jul 2024) the general prevention principle of Art. 23 and the disclosure obligation of Art. 24 apply (first full financial year). The binding ban of Art. 25 applies to large companies from 19 Jul 2026 and to medium-sized companies from 19 Jul 2030.
It does not cover all unsold products.
It only covers the categories listed in ESPR Annex VII. For textiles-footwear: CN codes 4203, 61, 62, 6504, 6505 (clothing and accessories) and 6401 to 6405 (footwear). Other unsold products fall outside Art. 25 unless they are incorporated into Annex VII by a later delegated act.
Micro-enterprises and small companies are not entirely out.
Art. 25.1 excludes them from the general regime save where there is evidence of circumvention (use of subsidiaries or linked entities to evade). The exclusion is structural, not unconditional: a small company operating as a vehicle to avoid the ban of a covered parent may be drawn into the regime.
Frequently asked questions
What does ESPR Art. 25 ban?
The destruction of unsold consumer products listed in Annex VII of Regulation (EU) 2024/1781 ESPR. For textiles-footwear, it covers CN codes 4203, 61, 62, 6504, 6505 (clothing and accessories) and 6401 to 6405 (footwear). It applies to large companies from 19 Jul 2026 and to medium-sized companies from 19 Jul 2030.
Which companies does the ESPR Art. 25 ban apply to?
Large companies from 19 Jul 2026, medium-sized companies from 19 Jul 2030. Micro-enterprises and small companies are excluded from the general regime save where there is evidence of circumvention (use of subsidiaries or linked entities to evade the ban).
Are there exemptions to the ban?
Yes. Art. 25.5 permits tightly defined exemptions: product safety, hygiene, intellectual property rights, dangerous products (Reg. EU 2023/988), products non-functional due to a defect, products donated with no accepted recipient, damage not repairable at reasonable cost. Given concrete shape in Delegated Regulations (EU) 2026/177 and (EU) 2026/296.
What textile products does Annex VII cover?
Two verbatim blocks: "Apparel and clothing accessories" under CN codes 4203 (leather), 61 (knitted garments), 62 (garments not knitted), 6504 + 6505 (headgear); "Footwear" under CN codes 6401 to 6405 (footwear). It covers the main catalogue of a conventional textile brand.
What about products destroyed before 19 Jul 2026?
From 18 Jul 2024 the general prevention principle of Art. 23 and the disclosure obligation of Art. 24 apply. Before 19 Jul 2026, destruction remains lawful but must be documented and disclosed. After 19 Jul 2026, destruction is lawful only in the tightly defined exemption circumstances (Art. 25.5).
What penalty is there for breaching Art. 25?
Penalties are set by the Member States under ESPR Art. 74: they must be effective, proportionate and dissuasive. In Spain the sanctioning regime will be set out in the sectoral textile legislation once transposed. The reputational impact is parallel: a published unlawful destruction has high commercial and brand impact.
Fuentes oficiales
- European Parliament and Council · OJEU L 188, 28 Jun 202413 jun 2024Regulation — legislation in force
- European Commission2026Delegated regulation — legislation in force
- European Commission · OJEU L, 9 Feb 20269 feb 2026Delegated regulation — legislation in force
