Authority record

Destruction of unsold products under an ESPR exception

Record ID: ML-B003-20260925
Economic operator: Norte & Co (fictional demo brand)
Company ID: To be added — required in the disclosure (K08)
Date of decision: 25 September 2026
Legal framework: ESPR Regulation (EU) 2024/1781, Article 25 and Annex VII; Delegated Regulation (EU) 2026/296

1. Products concerned

Batch: B003
Description: leather footwear — “Sneakers/loafers return pallet - soles detached, mould on ~half, smell”
Fibre composition: leather 60%, rubber 40%
Number of units: 120
Weight: 108 kg
Condition: damaged · contaminated
Location: Paris, France
CN code: To be added — required in the disclosure (K08)

2. Treatment

Treatment route: Disposal (landfill or incineration)
Disclosure category: Disposal
Waste treatment operator: Resíduos Tejo Gestão · recolhas@residuostejo.example.com
Waste hierarchy: Disposal chosen — recycling was not possible for this batch.

3. Exception relied on

Exception: (f) Damaged, repair not feasible or cost-effective
Legal basis: Delegated Regulation (EU) 2026/296, Article 2, point (f) — Allowed reason (f): Damaged, repair not feasible or cost-effective (D-f)The product is unacceptable for consumer use because of damage, deterioration or contamination (including hygiene issues), and repair or refurbishment is not technically feasible or cost-effective. 'Cost-effective' has a legal definition: repair counts as not cost-effective only when it costs more than destroying the product plus making, packaging, transporting and stocking a replacement.

4. Evidence

Manager’s evidence: Warehouse note: “Sneakers/loafers return pallet - soles detached, mould on ~half, smell”. Facts: condition damaged, contaminated, repair not feasible. Evidence on file: QA-0930-17 inspection report + 12 photos.
Automatic assessment: Rule R1: recommended dispose. (f) Damaged, repair not feasible or cost-effective. Contaminated material can't be recycled; energy recovery is the next step in the waste hierarchy.Exception indicated by the rule: f
Warehouse findings: hazard: mould · defect: detached
Declined offers: None logged

5. Record keeping

Keep this record and its evidence for 5 years, until at least 25 September 2031. Provide it to the authorities within 30 days of a request (K06).

6. Notice to the waste treatment operator

To: Resíduos Tejo Gestão <recolhas@residuostejo.example.com>
Re: B003, 120 units, 108 kg of unsold leather footwear

These unsold products are handed over for disposal under the exception in Delegated Regulation (EU) 2026/296: (f) Damaged, repair not feasible or cost-effective. Norte & Co record ML-B003-20260925.
Keep this record for 5 years.