Report of destroyed unsold products: new obligations for EU manufacturers and importers 2026

Key data

If your company manufactures, imports or distributes consumer products in the European Union and destroys unsold stock, this regulation requires you to document and report it in a specific format. The Regulation (EU) 2024/1781 established the general framework; Implementing Regulation (EU) 2026/2 specified the details and formats; and this correction published on 10 November 2026 rectifies formal errors in that implementing text without altering the underlying obligations.

The entry into force date is 10 February 2026, which means the obligation is already active. If your company has not yet adapted its processes, it is in a situation of non-compliance.

What does this regulation establish?

Implementing Regulation (EU) 2026/2 develops the provisions of Regulation (EU) 2024/1781, which is part of the European circular economy framework. Its objective is to reduce consumer product waste by imposing transparency: companies must declare what products they destroy without selling, how often and in what quantity.

This correction rectifies formal errors detected in the original text of Implementing Regulation (EU) 2026/2 published on 10 February 2026. It does not introduce new obligations, but confirms and consolidates existing ones:

• Disclosure obligation: Companies must report on unsold consumer products that are discarded or destroyed.
• Specific format: The regulation defines the details and exact format in which that information must be presented.
• Registration systems: Affected companies must adapt their internal systems to capture and report this data in the required format.
• Enforcement framework: Non-compliance may result in sanctions under the national legislation of each Member State that transposes this regulation.

This regulation is part of the European circular economy strategy, which seeks to prevent companies from destroying stock as a routine inventory management practice and instead explore alternatives such as reuse, donation or recycling.

Economic and operational impact

The impact is not just formal compliance: it has direct operational and reputational consequences for affected companies.

• Technology adaptation cost: Companies will need to review or update their inventory management systems (ERP, WMS) to automatically record stock destructions with the level of detail and format required by the regulation.
• Recurring compliance cost: Once systems are adapted, reporting will be a periodic obligation requiring internal or external resources for its management and verification.
• Sanction risk: Non-compliance may result in sanctions whose amount will depend on the national transposition legislation of each Member State. In Spain, the transposition regulation will determine the applicable sanctions regime.
• Reputational impact: Reported data will be public, exposing companies to scrutiny from consumers, media and sustainability organizations.
• Review of stock management policy: Many companies will need to reconsider their processes for destroying surplus to minimize the volume reported and avoid reputational damage.

Who does it affect?

The regulation applies to all economic operators that place consumer products on the European market and destroy unsold units:

• Manufacturers of consumer products with presence in the EU.
• Importers that introduce consumer products into the European market from third countries.
• Distributors that manage consumer product stock and carry out destruction of surplus.
• Fashion and textile companies, a sector historically noted for mass destruction of unsold stock.
• Consumer electronics companies, cosmetics, toys and other consumer goods with high turnover and obsolescence.
• Large retailers and distribution chains that manage returns and seasonal surplus.

Practical example

Imagine a Spanish company that imports seasonal clothing from Asia and, at the end of each campaign, destroys unsold stock that it cannot liquidate. Until now, that destruction was an internal decision with no obligation for external communication.

With Implementing Regulation (EU) 2026/2 in force from 10 February 2026, that same company must:

1. Record each destruction operation with the level of detail and format defined by the regulation (product type, quantity, reason, date).
2. Disclose that information in the terms and timeframes established by the regulation.
3. Ensure that its inventory management system can generate those reports in the required format.

If the company has not adapted its systems before 10 February 2026, it is already in a situation of non-compliance and exposed to the sanctions established by Spanish transposition legislation.

What should companies do now?

1. Verify if the company destroys unsold consumer products: If so, the reporting obligation already applies from 10 February 2026.
2. Review Implementing Regulation (EU) 2026/2 to know the exact format and required fields in the destruction report.
3. Audit inventory management systems (ERP/WMS): Check if they can generate records in the required format or if they require adaptation.
4. Designate an internal compliance officer for this obligation, with the ability to coordinate with logistics, legal and technology departments.
5. Consult with specialized legal advice on the applicable sanctions regime in Spain once national transposition occurs, to assess the risk of non-compliance.
6. Review the surplus management policy: Evaluate alternatives to destruction (donation, liquidation, recycling) that reduce the volume reported and reputational risk.

Official source

Consult complete regulation in official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202690955