Large Companies Cannot Destroy Unsold Apparel and Footwear in the EU From 19 July 2026

From 19 July 2026, large companies may no longer destroy unsold apparel, clothing accessories and footwear. The prohibition is set out in Regulation (EU) 2024/1781, the Ecodesign for Sustainable Products Regulation, known as ESPR. bdlaw gives July 2024 as the date the regulation was adopted. The European Commission describes textiles as a key focus of the ESPR, which aims to make products more durable, reusable and recyclable.

Two acts fill in the detail. A delegated act lists the cases in which destruction is still permitted, and an implementing act sets the format for reporting discarded stock. The Commission adopted the measures on 9 February 2026. The dates, exemptions and reporting rules below draw on the Commission’s announcement and on law-firm summaries, and differences between them are noted.

Which Companies the Ban Covers and When

The ban applies to economic operators. bdlaw lists them as manufacturers, authorised representatives, importers, distributors, dealers and fulfilment service providers of consumer products. Freshfields says the rule applies to products placed on the EU market, so non-EU businesses that offer products in the EU are covered as well.

Large companies are covered from 19 July 2026. Medium-sized companies follow in 2030, on 19 July 2030 according to bdlaw and Freshfields. Freshfields defines medium-sized enterprises by reference to Commission Recommendation 2003/361/EC.

Micro and small enterprises are exempt. bdlaw gives their limits as fewer than 50 people and an annual turnover not above €10 million.

Scale of the Problem
The European Commission estimates that 4% to 9% of unsold textiles in Europe are destroyed before they are ever worn, each year.

Products Covered by the Destruction Ban

The ban covers articles of apparel and clothing accessories of various materials, including leather. It also covers hats and other headgear, and footwear made of various materials, including leather, rubber, plastics or other textile materials, according to bdlaw. The Commission names apparel, clothing accessories and footwear as the products the ban covers.

bdlaw says the rules cover consumer products primarily intended for consumers, and exclude components and intermediate products. The unsold stock in scope includes surplus stock, excess inventory, deadstock and, where applicable, consumer returns.

bdlaw says the Commission expects to add products to the list later, under Article 5, but names no specific products. Freshfields says the Commission may add categories by delegated act, but that the ESPR Working Plan 2025–2030 shows no intention to do so within five years.

Exceptions and the Records They Require

Destruction is permitted only where an exception applies, and each exception requires documentation. bdlaw lists products that are dangerous under the General Product Safety Regulation and products that must be destroyed because they do not comply with law. Linklaters also lists intellectual property infringement as a ground. Linklaters says that, on chemical safety grounds, only products that do not comply with mandatory EU or national law can be destroyed. The draft’s option covering voluntary company policies and third-party chemical safety standards was dropped.

Other grounds, according to bdlaw, cover products that cannot be reused or remanufactured because protected features cannot be removed, and products damaged, deteriorated or contaminated in ways that make them unacceptable for consumers, including hygiene concerns. A further ground covers products that are unfit for use and cannot technically be repaired. For physical damage, Linklaters says a company must show that neither repair nor refurbishment is technically feasible or cost-effective. For unfit products, it says only the repair test applies. Linklaters also lists licensing restrictions as a ground.

Donation is the last option. bdlaw says a product must have been offered and not received for at least eight weeks. Linklaters says it must be offered to at least three social economy organisations located in the EU, up from two in the draft. The Commission lists donation alongside resale, remanufacturing, reuse, better stock management and handling of returns as alternatives to destruction.

Records must be kept for five years, according to both bdlaw and Linklaters. Linklaters says that period is down from ten years in the draft, and Freshfields, writing about the draft, gave the ten-year figure. Linklaters says collective documentation is allowed when the same circumstances affect several products, such as an entire damaged shipment. bdlaw says that where no recipient can be found, a declaration must be kept for five years.

From 19 July 2026, large companies may no longer destroy unsold apparel, clothing accessories and footwear.

Disclosure of Discarded Stock and Its Start Date

Separately from the ban, companies must disclose the unsold consumer products they discard as waste, according to the Commission. The Implementing Regulation sets a standard format for that disclosure and how authorities verify it, Linklaters says. Linklaters gives its Official Journal publication date as 10 February 2026.

Reports are annual and cover the preceding financial year. bdlaw and Linklaters both say they are due within 12 months after that year ends. Each report gives the number and weight of discarded products, the reasons for discarding, the relevant derogations, and the measures taken and planned to prevent destruction. Product categories are reported using CN codes. bdlaw says a sample disclosure form must be used. Donated products are not covered by the disclosure.

The start dates differ. The Commission says the standard format applies from February 2027, while Linklaters gives 2 March 2027. The Commission says disclosure rules already apply to large companies and that medium-sized companies follow in 2030. Linklaters says the obligation for large companies applies from their 2025 financial year.

Linklaters describes a verification framework for public authorities, with risk-based checks and a 10% tolerance threshold for discrepancies. It says the draft’s limited assurance requirement for companies under the CSRD was removed from the final acts. Freshfields described a draft that required a limited assurance opinion for companies already publishing sustainability reports.

The ESPR required the disclosure implementing act by 19 July 2025. Linklaters says the delay left companies without a settled disclosure format. The Commission consulted on both drafts in June and July 2025.

Figures Behind the Rule and Who Oversees It

The Commission estimates that 4% to 9% of unsold textiles in Europe are destroyed before they are ever worn, each year. It links that waste to about 5.6 million tonnes of CO2, a figure it says is almost equal to Sweden’s total net emissions in 2021. Linklaters gives the same two figures.

The Commission also cites figures for unsold goods in general, not only textiles. It puts the value of goods destroyed each year in France at about €630 million, and the number of returned items discarded each year in Germany at nearly 20 million. The Commission also says online shopping fuels the issue.

National authorities will oversee compliance, the Commission says. Freshfields says member states must set national penalty rules for non-compliance, and that, under the draft delegated act, documentation must be provided to competent authorities on request.

The Delegated Regulation was published in the Official Journal on 22 April 2026, according to Linklaters. It applies from 19 July 2026. The European Outdoor Group says its legal text is unchanged since the Commission published it in early February 2026. The Commission must review the ESPR within five years, Linklaters says.