May I destroy unsold inventory of electronics?
Destruction is still permitted now; a ban will follow per category
Destruction of unsold electronics is currently not prohibited by the ESPR. Regulation (EU) 2024/1781 does establish a framework to prevent destruction of unsold consumer goods, but that framework operates per product category: a general ban only emerges once the European Commission adopts a delegated act for a specific group of products that prohibits destruction of unsold stock of that particular group. For textiles and footwear, that step has already been taken in the regulation itself. For electronics and ICT equipment, that has not yet happened. As long as there is no delegated act for this category, destruction of unsold electronics therefore does not fall under a ban under Article 24 of the ESPR — although that could change once the Commission designates this category.
For whom and which products this applies — and which it does not
The destruction framework in the ESPR targets economic operators that discard unsold consumer goods: manufacturers, importers, distributors and platforms that trade in such products. It concerns unsold products that have never reached a consumer — returns, overstock, seasonal remnants and products that have not been sold for other reasons. Textiles and footwear are already named in the regulation as categories for which the ban will apply (in due course). For other categories, including electronics and ICT equipment, that designation must still take place via a separate delegated act. What does not fall under this framework: products that have already reached a consumer and are discarded as returns or secondhand goods, nor situations in which destruction takes place for other legal reasons, such as a safety risk or a mandatory recall. Those situations are governed by other rules, not by the articles on destruction of unsold consumer goods.
When the ban for electronics will take effect is still uncertain
There is no date yet on which a destruction ban for unsold electronics will take effect. The regulation itself provides for this per category via delegated acts, and for electronics and ICT equipment, such an act has not yet been published. In the Commission's work plan for the ESPR (2025-2030 period), delegated acts for such further categories are scheduled from a later phase of the work plan; an exact date for electronics has not yet been set in that plan. Until the moment when a delegated act for this category is adopted and enters into force, the current situation remains: no prohibition under the ESPR on the destruction of unsold electronics. Once such an act is published, that will change, and the decision will also bring clarity on the entry into force date and any transition periods.
What this means for the management of stock
For anyone now looking at a stock of unsold electronics, the first step is to check whether their own products already fall under a published delegated act — for electronics and ICT equipment, this is not currently the case, but this may vary by subcategory once the Commission proceeds step by step. The second step is to monitor the relevant sector: the ESPR work plan indicates which product groups are prioritised, and thereby also gives an indication of which categories will be addressed earlier than others. The third step is to document internally what happens to unsold stock — not because this is mandatory today for electronics, but because reporting obligations relating to the disposal of unsold products already exist under the ESPR as part of the broader framework of Articles 23 to 26, and because a delegated act for electronics could be published at any time without long prior notice. Those who already keep track of how much unsold stock is disposed of and why will be in a better position when that obligation is eventually introduced for this category.
The basis: Articles 23 to 26 of the ESPR
This answer is based on Articles 23 to 26 of Regulation (EU) 2024/1781 (ESPR), which establish the framework for preventing the destruction of unsold consumer goods. These articles set out the general structure — including the possibility for the Commission to introduce a ban on destruction for each product group via a delegated act — and identify textiles and footwear as categories already designated for this purpose. For other categories, including electronics, such a designation is still to come. The full text of these articles can be found via the official EUR-Lex publication of the regulation.
For anyone now facing the question of what to do with unsold electronics, it is best to check whether their own product group is already mentioned in the ESPR work plan, to document their own disposal practices in advance, and to keep an eye on the publication of delegated acts for electronics — this answer will change once they are published.
What this is based on
The regulation itself is on EUR-Lex. We provide references per statement; you do not have to take our word for it.
What you must concretely do
What is expected of you
The ESPR contains a separate provision to prevent the destruction of unsold consumer goods. This is laid down in Articles 23 to 26 of Regulation (EU) 2024/1781. These articles do not apply immediately to all product groups: they only take concrete form per product category through delegated acts, and for electronics this has not yet been published. What follows below is therefore the direction indicated by the regulation — not yet a binding obligation for electronics specifically.
Disclosure of destroyed unsold goods
Article 24 of the ESPR provides for an obligation for certain businesses to disclose annually how many unsold consumer goods they destroy, and why. For a company with 10 to 100 employees, this practically means that a count must be made: how many products are destroyed, per product group, and for what reason (damage, safety, end of product line life, surplus). This can be organized now, even without the obligation for electronics already being established — those who already keep these figures will not have to reconstruct them retroactively later.
Possible destruction ban for specific product groups
Article 23 gives the Commission the power to introduce a destruction ban for specific product groups through a delegated act. A precedent is already visible in textiles and footwear, where this process is further along than for electronics. For electronics and ICT equipment this still needs to be established; the ESPR work plan mentions delegated acts per product subcategory, expected from 2027 onwards. A company considering preparing its inventory management for this can already set up that process without waiting for the final date — see what can I do now while the rules are not yet final?.
Exceptions and obligation to provide reasons
Articles 25 and 26 provide for the possibility of exceptions to a potential destruction ban, for example in case of safety risks or other justified reasons. Anyone invoking such an exception must be able to justify and substantiate it. In practice, this means that a decision to destroy unsold inventory — already now, and certainly once the ban applies to electronics — must be traceable: who decided, on the basis of what information, and why was reuse, refurbishment or recycling not an option.
Where things go wrong in practice
Inventory is destroyed without anyone having documented a reason. At many companies, unsold inventory disappears through routine disposal to a processor, without a file explaining why it was not reused or repaired. Once a disclosure obligation applies, the justification will then be missing.
Model changes in domestic appliances and ICT lead to large volumes of end-of-line inventory. When a model year is phased out, a peak of unsold appliances often occurs. This regularly happens under time pressure towards a new collection, where destruction seems the fastest way — without checking whether this will still be permitted for the product group in question.
Returns are mixed in with truly unsold inventory. In practice, returned appliances that can no longer be sold as new often end up in the same disposal channel as inventory that was never sold. For the count and justification that the ESPR aims for, this distinction is relevant.
Inventory already in the warehouse is not reviewed separately. Companies focus their attention on new purchases and new product lines, while existing inventory that has not yet been sold remains out of view. See for that specific question what do I do with electronics inventory that is already there when the rules take effect?.
There is a belief that the rules already apply, or conversely that they are not relevant at all. Both assumptions lead to wrong choices: one company is now implementing unnecessarily strict processes for something that is not yet fixed, while the other delays everything until the delegated act is in place and then has no historical data to fall back on.
What you can document
- An internal count of unsold inventory that is disposed of, per product group and per reason for disposal (damage, safety, surplus, end of product line). This aligns with what Article 24 of the ESPR requires for disclosure.
- A fixed decision process for inventory that does not sell: who makes the decision, which alternatives (reuse, refurbishment, recycling) have been considered, and why were they not chosen.
- A file per exceptional case, with the substantiation that aligns with the obligation to give reasons under Articles 25 and 26: what was the reason, what information was the basis for it.
- An overview of existing inventory that is already in the warehouse before the possible entry into force of a prohibition, so that during an inspection it is clear which inventory falls under which rules.
- A link between inventory management and the collection of waste electrical equipment, in case unsold inventory still has to be disposed of as waste material — see how do I arrange the intake of waste electrical equipment?.
- A note in the internal file during an inspection, so that when a supervisory authority inquires, it is clear what considerations have been made; what a supervisory authority typically asks about in this regard is described on what does a supervisory authority ask during an inspection on electrical equipment?.
This is not legal advice. This page provides general information about the regulations that this platform covers. We are not familiar with your situation. If you are in doubt about your own case, consult a lawyer or the competent supervisory authority.
Written with AI based on the sources above, checked by a human on 2026-08-22. Is something incorrect? Let us know — corrections take priority.