Declaration of discarded unsold goods

Declaration of discarded unsold goods

Article 24 of Regulation 2024/1781 of 13 June 2024, known as ESPR, introduced the obligation for manufacturers and distributors of consumer goods to report their discarded unsold goods.

The Commission has just confirmed, in the latest version of the draft implementing regulation to be published, that the first declaration is expected for the year 2025, to be published during 2026.

As the reporting format proposed in the draft is not yet mandatory, the declaration for 2025 will have to be made in a free format. However, it must identify the main categories of products destined for waste treatment, the reasons for this choice, the treatment channels selected, the number of units concerned and the preventive measures taken. All unsold consumer products that are discarded must be declared, not just those listed in Annex II of the draft implementing regulation.

The declaration must be made on the operator’s website and remain accessible there for five years.

In subsequent years, and at the latest from 2027 onwards, products must be identified by HS customs code (the first four digits for products listed in Annex II of the draft implementing regulation and the first two digits for other products) and declared in the format set out in Annex I of the draft implementing regulation, which is due to be published in the coming days.

Customs representative acting as authorised CBAM declarant: between danger and opportunity

Customs representative acting as authorised CBAM declarant: between danger and opportunity

On 10 September 2025, the European Parliament gave the green light to the changes to the Carbon Border Adjustment Mechanism (CBAM) agreed as part of the Omnibus I simplification package.

From now on, importers established in the EU whose expected imports of goods falling within the scope of the CBAM do not exceed 50 tons of net mass per calendar year will be able to continue importing without additional constraints. They will only have to obtain authorised CBAM declarant status and comply with the obligations laid down in Regulation (EU) 2023/956 (CBAM declarations, purchase and exchange of CBAM certificates, etc.) if their import forecasts exceed this new de minimis threshold, also during the year in question.

As for importers not established in the EU, they will not be able to import goods falling within the scope of the CBAM, unless they use a customs representative acting as an indirect representative and agreeing to be their authorised CBAM declarant, even if their imports are exempt from the CBAM because they do not exceed the de minimis threshold of 50 tons per year.

While the new de minimis threshold is a boon for importers, it will become a source of danger for customs representatives who choose to offer authorised CBAM declarant services. The application of the CBAM to almost all imports (i.e. to every shipment with a value exceeding €150, the former de minimis threshold) had the advantage of encouraging operators to be cautious, forcing them to use the services of professionals specialising in emissions calculation, whose involvement was a guarantee of the reliability of the data provided to customs representatives. This guarantee will no longer apply when importers instruct customs representatives to clear goods under the de minimis exemption. A customs representative unfamiliar with the subject may consider that using the de minimis exemption is a risk-free operation, but he or she would be wrong: no one can guarantee that this exemption will not be challenged at a later stage, either because the importer has exceeded the de minimis threshold during the year in question, or because the importer has attempted to circumvent the system (by cheating on the declared weight, splitting imports and using front men, etc.). The customs representative acting as the authorised CBAM declarant will then be the only person on the front line, as the regulation now expressly states that “where an indirect customs representative acts as an authorised CBAM declarant on behalf of an importer, the indirect customs representative should be subject to the obligations applicable to that importer pursuant to Regulation (EU) 2023/956, in particular the obligation to submit a CBAM declaration in respect of the goods imported by the indirect customs representative on behalf of that importer and to surrender the CBAM certificates in respect of emissions embedded in those goods. As a result, in the event of non-compliance, it should be the indirect customs representative that is subject to penalties under Regulation (EU) 2023/956” (recital 8 of the draft amending regulation).

Customs representatives who choose to assist their clients in managing the CBAM will need to pay particular attention to the contractual aspects of their offer and think carefully about the best way to cover the relevant risks.

Digital Product Passport : towards a new era of product labelling and traceability

Digital Product Passport : towards a new era of product labelling and traceability

Launched in 2022, the Digital Product Passport (DPP) deployment project is accelerating with the publication on 21 May of the European Commission’s roadmap for a simple, seamless and robust single market.

 

A response to regulatory and environmental challenges

Introduced into European regulations to provide a solution to the issue of the proliferation of regulations requiring the display of information on the composition, traceability and end-of-life management of products, the Digital Product Passport consists of compiling and making available – using user-friendly technology (QR codes) – all relevant information:

  • to end users, enabling themin making informed consumption choices;
  • to other actors in the value chain who interact with the product, such as manufacturers, agents, importers, distributors, retailers, order fulfilment service providers, repairers, reconditioners, recyclers, etc.;
  • or to administrations responsible for market surveillance and control, such as customs authorities.

The Digital Product Passport has already been incorporated into the following regulations:

  • Regulation (EU) 2023/1542 on batteries and battery waste (application of the provisions relating to the Passport from 18 February 2027);
  • Regulation (EU) 2024/1781 establishing a framework for the setting of eco-design requirements for sustainable products (provisions relating to the Passport pending a delegated act to be adopted after 19 July 2025);
  • Regulation (EU) 2024/3110 laying down rules on the marketing of construction products (text applicable from 8 January 2026 and provisions relating to the Passport pending clarification by delegated act);
  • Regulation (EU) 2024/1834 laying down ecodesign requirements for fans (text applicable from 24 July 2026 and a review clause provides for the potential introduction of the Passport);
  • Directive (EU) 2024/1799 on promoting the repair of goods (text to be transposed by 31 July 2026 at the latest, but the Passport remains an optional means of transmitting information);
  • Regulation (EU) 2025/40 on packaging and packaging waste (applicable from 12 August 2026 and referring to Regulation (EU) 2024/1781 for the inclusion of packaging information in the Product Passport).

It will soon be extended to other similar types of information and will eventually replace all types of labelling, except for essential information that must remain visible on the packaging (safety instructions, etc.). The next project announced by the Commission concerns the introduction of the Digital Product Passport in the textile industry as part of its Strategy for a Sustainable and Circular Textile Industry.

In addition, the Digital Product Passport aims to harmonise display and labelling standards, which still vary to some extent between Member States, requiring marketers to adapt their products to each national market.

 

Conclusive experiment

The CIRPASS project, launched in October 2022 and completed in March 2024, was tasked with structuring the Digital Product Passport. It laid the conceptual foundations for the Passport and identified the standards, protocols and data models necessary to make it an interoperable, secure and scalable tool.

Its successor, CIRPASS-2, launched in May 2024 for a period of three years, aims to test the Passport’s operation in a real industrial environment through 13 pilot projects covering four value chains:

  • Textiles
  • Electrical and electronic equipment
  • Tyres
  • Construction materials

The project also aims to facilitate the rollout of the Passport to make it accessible to small and medium-sized enterprises (SMEs).

 

A widespread and interconnected infrastructure

The European Commission’s ambition is to make the Digital Product Passport the common digital infrastructure for all European industrial sectors by:

  • standardising machine-readable data formats,
  • ensuring interoperability between sectors and between Member States,
  • creating a European product data ecosystem, including the management of non-mandatory data.

The data in the Digital Product Passport can also be cross-referenced with other available sources of information, making it easier to read and also easier to check.

Ultimately, the Digital Product Passport will link European regulations to the global digital economy, ensuring traceability and transparency in international value chains.

 

Cross-border shipments of waste: new intra-UE rules

Cross-border shipments of waste: new intra-UE rules

The result of the periodic review of the rules on cross-border shipments of waste (Article 60 of Regulation 1013/2006), the Regulation 2024/1157 makes few changes to the procedures applicable to cross-border shipments within the EU, since most of the changes concern exports outside the EU.
Four new provisions for shipments of waste within the EU are nevertheless important:

  • Electronic Annex VII

The accompanying document for shipments subject to the information procedure, known as “Annex VII”, is to be dematerialised.

Data relating to shipments subject to the information procedure will now have to be filled in using an electronic tool developed by the EU (currently in the test phase). The tool, which will be accessible to the parties involved in the shipment as well as to the competent authorities (environmental and customs authorities), will enable more dynamic monitoring of shipments.

Data relating to the operation will have to be filled into the tool by the person organising the shipment no later than two days before the start of the shipment, except for data relating to the actual quantity of waste loaded, the name of the carrier and the container number (if applicable), which can be filled in when the shipment leaves (see articles 18 and 27 of the regulation).

Data relating to the receipt of waste must be entered into the tool by the waste recovery facility, no later than two days after receipt. Data relating to the recovery of the waste received must be entered into the tool no later than 30 days after completion of the operation (the operation must be completed no later than one year after receipt of the waste).

Data relating to shipments, entered into the tool, will subsequently be published in part on a dedicated Commission website (article 21 of the regulation).

  • Waste recovery contract

 The contract for the recovery of waste, required for the purposes of carrying out shipments subject to the information procedure, will no longer be bipartite, as previously, but tripartite, and will now have to be signed by the “person organising the shipment”, by the “consignee” and by the ” recovery facility” if it is different from the “consignee” (the “consignee” may, in fact, be a purchasing centre or a waste dealer) (Article 18(10) of the Regulation).

  • Harmonisation of waste classification rules

The Commission has been empowered to establish rules for classifying certain waste under the Basel codes (setting contamination thresholds, etc.).

  • Greater quantities of waste that can be tested for recovery without recourse to the notification procedure

To date, shipments subject to the notification procedure had to go through this procedure even when they took place for the purposes of carrying out a laboratory test or a recovery trial, as long as the quantity of waste concerned exceeded 25 kg (article 3(4) of regulation 1013/2006).

The new regulation raises this threshold from 25 kg to 250 kg and allows it to be increased further by special authorisation, issued on a case-by-case basis by the authorities of the countries of departure and arrival.

The threshold for waste destined for shipment outside the EU is still set at 25 kg, despite significant work by ICC to increase it, to which the firm contributed.

  • Inspections

 For the first time, the Commission is empowered to carry out its own inspections of cross-border shipments and, to this end, is given powers of inspection equivalent to those of the national authorities, including the possibility of inspecting sites and interviewing persons (Articles 67 to 70 of the Regulation). Following the inspections, the Commission will draw up recommendations on any legal action that may be taken by the Member States concerned.

The changes affecting shipments of waste outside the EU are covered under this link.