UK Guidance on EU Regulation covering destruction of unsold clothing
What is changing?
From 19 July 2026, a ban on the destruction of unsold apparel, clothing accessories and footwear under the EU’s Ecodesign for Sustainable Products Regulation (ESPR) will apply in Northern Ireland. This builds on the existing requirement for large companies to disclose the number and weight of unsold products they discarded in the previous financial year.
The ban will apply initially to EU-defined large enterprises (global operations: >250 employees and either >€50m annual turnover or >€43m balance sheet total), with medium-sized enterprises (50–249 employees and either up to €50m turnover or up to €43m balance sheet total) following from 2030. Small and micro enterprises are exempt from the ban.
What products are covered?
The destruction ban currently applies only to apparel, clothing accessories and footwear (not homeware or other non-textile goods). It also applies to returned goods. “Destruction” is defined broadly and includes discarding unsold products as waste for any waste treatment operation (including recycling, incineration or disposal). It does not cover preparation for reuse, including refurbishment and remanufacturing. A full list of covered items can be found in Annex VII of the ESPR.
Destruction is still permitted in limited circumstances (for example, the product cannot be reused or repaired, is damaged beyond use, when donation options have been exhausted and no recipient can be found, or for reasons of safety or health). This must be reported.
Disclosure requirements
Large enterprises already have a legal obligation to publicly disclose information on unsold consumer products they discard.
This disclosure obligation has applied since the first full financial year after the ESPR entered into force on 18 July 2024. For most businesses with a January–December accounting year, this means compiling data on stock discarded during the 2025 calendar year, with disclosure published in 2026. The EU has not prescribed a specific deadline after year-end for publication, beyond the requirement that the information be disclosed annually in respect of the previous financial year.
Key points to note:
● Disclosure is annual, covering the previous financial year.
● Disclosure must be made publicly (for example, on the company’s website).
● Disclosure requirements applies to all unsold consumer goods, not just textiles.
● The European Commission adopted a standardised disclosure format in February 2026, which will apply from the 2027 reporting cycle.
Compliance and Enforcement
Compliance and enforcement sit with national competent authorities in each EU Member State. For Northern Ireland, the competent authority and enforcement arrangements are still to be confirmed. The initial emphasis will be on supporting compliance rather than immediate fines, with legislation expected next year.
We understand that the Government is in parallel considering the merits of implementing a similar regime in Great Britain.
Which businesses are affected?
This is relevant for businesses operating in Northern Ireland and/or exporting to the EU. An “economic operator” can include manufacturers, importers, distributors, retailers or online sellers, including businesses that offer or facilitate shipping or delivery to customers in the EU or Northern Ireland.
This means the rules may apply even where:
● a business is headquartered in Great Britain, and
● stock is warehoused in GB,
If products are made available for sale to EU or Northern Ireland customers, including online availability with delivery to those markets, then these rules apply. We understand that some companies are choosing to treat all stock as in-scope because it is more straightforward than trying to segregate stock for different markets.
There is no requirement under these rules to report on, or change practices for, stock that is only placed on the Great Britain market.
Further information
The European Commission has published the following summary explaining the ban, the scope of affected businesses, permitted derogations, and the reporting framework:
European Commission – New EU rules to stop the destruction of unsold clothes and shoes:
https://environment.ec.europa.eu/news/new-eu-rules-stop-destruction-unsold-clothes-and-shoes-2026-02-09_en
The Commission has also published a set of FAQs on ESPR. See section 11 of the following:
