Climate Delegated Act Manufacturing NACE C26NACE C27

Manufacture of electrical and electronic equipment

Manufacturing of electrical and electronic equipment for industrial, professional and consumer use.

This activity includes manufacturing of rechargeable and non-rechargeable portable batteries(20). The activity does not include manufacturing of other battery categories.

The economic activities in this category could be associated with several NACE codes, in particular C26 and C27 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Substantial contribution

This activity can make a substantial contribution to the following objective(s). The activity must also pass DNSH assessment against the remaining five objectives.

✓ Circular economy

1. Where the economic activity manufactures electrical and electronic equipment complying with all EU Ecolabel criteria applicable to that specific product category, in accordance with Regulation (EC) 66/2010 of the European Parliament and of the Council(21), the operator of the activity provides the proof of compliance with all requirements listed, in accordance with the verification criteria foreseen by the EU Ecolabel criteria. 2. Where no product specific EU Ecolabel criteria exist, or the operator of the activity has not used them, the economic activity manufacturing electrical and electronic equipment complies with all of the following criteria applicable to a relevant product:2.1. Design for long lifetime2.1.1. Where the product contains software that requires updates, all versions of software components, software support and software/firmware, including updates, are made available to users for the lifetime of an item as defined under Directive 2009/125/EC and implementing acts adopted under that Directive. Where the availability of software updates is not regulated, the availability is at least eight years. Functionality and lifetime of the product are not reduced through software updates or lack of software updates.2.1.2. Products incorporating portable batteries ensure that those batteries are readily removable and replaceable by the end-user at any time during the lifetime of the product, without requiring the use of specialised tools (unless the tools are provided free of charge with the product), proprietary tools, thermal energy, or solvents to disassemble, except when batteries are designed in such way to make battery removable and replaceable only by independent professionals in the following case:appliances specifically designed to operate primarily in an environment that is regularly subject to splashing water, water streams or water immersion and that are intended to be washable or rinseable and where it is required to ensure the safety of the user and the appliance;professional medical imaging and radiotherapy devices, as defined in Article 2(1) of Regulation (EU) 2017/745 of the European Parliament and of the Council(22), and in-vitro diagnostic medical devices, as defined in Article 2(2) of Regulation (EU) 2017/746 of the European Parliament and of the Council(23);where continuity of power supply is necessary and a permanent connection between the product and the respective portable battery is required to ensure the safety of the user and of the appliance or, for products that collect and supply data as their main function, for data integrity reasons.2.1.3. Software is not used in order to negatively affect the circularity of the product, including replacement of a portable battery, and correct battery replacement does not degrade the functioning of the product.2.2. Design for repair and guarantee2.2.1 Where a product specific repair scoring systems is established in accordance with the Union Law, the operator of the activity ensures that products have the highest populated reparability class(24).2.2.2. The operator of the activity provides access to information to professional repairers(25) throughout the lifetime of the product. The information includes the following elements, where applicable: the unequivocal appliance identification; a disassembly map or exploded view; list of necessary repair and test equipment; technical details of the components and diagnosis information, such as minimum and maximum theoretical values for measurements; wiring and connection diagrams; diagnostic fault and error codes, including manufacturer-specific codes;data records of reported failure incidents stored on the product;technical manual of instructions for repair of the product, including simple electronic board diagrams, that includes marking of the individual steps;instructions for software and firmware, including reset software;information on how to access data records of reported failure incidents stored on the device, where applicable, with the exception of personal identifiable information such as related to user behaviour and location information.2.2.3. Key spare parts(26), whether new or used, such as motors, batteries, circuit boards and any part or component essential to the good functioning of the product, are available to professional repairers and end-users, after placing the last unit of the model on the market, for one additional year compared to the requirements on the availability of spare parts under Directive 2009/125/EC and implementing acts adopted under that Directive. Where the availability of spare parts for the relevant products is not regulated, key spare parts are available for at least eight years after placing the last unit of the model on the market. 2.2.4. Where there are no significant health and safety risks presented by the product repair, the operator of the activity provides clear disassembly and repair instructions, including through hard or soft copy or a video, and make them publicly available for the lifetime of the product, to enable a non-destructive disassembly of products for the purpose of replacing key components or parts for upgrades or repairs. Where significant safety concerns connected to the repair of the product exist, the operator ensures access to independent certified professional repairers. The operator’s website indicates the process for professional repairers to register for access to relevant information or share the information on a publicly available free access website.2.2.5. For electrical and electronic equipment designed for consumer use, the operator of the activity provides commercial guarantee for minimum of 3 years and in line with requirements under Article 17 of Directive 2019/771/EU of the European Parliament and of the Council(27) at no extra cost.2.3. Design for reuse and remanufacturing2.3.1. Where the products are able to store data, and the data is encrypted, a software function that resets the device to its factory settings and erases by default the encryption key is required.2.3.2. Where products can transfer stored data, the stored data can be easily and fully transferred to another product, securing data privacy and confidentiality of the data.2.4. Design for dismantling 2.4.1. Information on product’s end of life management is publicly available for the lifetime of the product, including all information required under Directive 2012/19/EU. For each type of new product placed for the first time on the Union market, the operator of the activity shares, free of charge, relevant information with centres which prepare for re-use and treatment and recycling facilities through Information for Recyclers Platform(28)or through another relevant channel in accordance with Article 15(1) of Directive 2012/19/EU. Dismantling information includes the sequence of dismantling steps, tools or technologies needed to access the targeted component. 2.4.2. For electrical and electronic equipment containing printed circuit boards, hard disc drives (HDDs), electric motors, permanent magnets, batteries, fluorescent powders, or any other components identified in Union legislation to be of high critical raw materials recovery potential, the information on product’s end of life management referred to under point 2.4.1 includes an indication of the critical raw materials(29) typically contained in the components, information on the location of those components, and on the steps required for their separate removal.2.4.3. The activity provides tracking information on substances identified as substance of very high concern (SVHC) and for substances meeting the criteria for substance of very high concern (SVHC), by complying with at least one of the two disclosure frameworks listed below: product information on substances is available publicly, in SCIP database(30) for products that contain > 0.1% (w/w) of an identified substance of very high concern or in a specific public tool provided by company; product information on substances is available publicly, following IEC62474(31) (for electrical and electronic equipment) and future IEC82474-1(32) (dual logo project).2.5. Design for recyclabilityThe economic activity manufactures products with demonstrated superior recyclability. Assessment of recyclability relies on EN 45555:2019(33) or on any product-specific EN standard relying on EN 45555:2019. The economic activity complies with the following requirements: single polymer or recyclable polymer blends are used;plastic enclosures do not contain moulded-in or glue-on metal; materials which cannot be recycled together are easy to access and have the ability to be separated;improving recyclability does not harm the durability of the system itself;parts of the product containing substances, mixtures and components that are to be removed during depollution are easy to identify, such as through marking for sorting provided by the manufacturer, and visible on the product;printed circuit boards, hard disc drives (HDDs), electric motors, permanent magnets, batteries, fluorescent powders, or any other components identified in Union legislation to be of high critical raw materials recovery potential are easy to access and to remove from the product;parts that reduce the recyclability according to the reference scenario for the end-of-life treatment of products, such as plastic using certain fillers or certain flame retardants, are easy to access and remove;joining, fastening or sealing techniques do not prevent the safe and readily achievable removal of the components specified in Directive 2012/19/EU or in Regulation (EU) 2023/1542 of the European Parliament and of the Council on batteries and waste batteries, where present.2.6. Proactive substitution of hazardous substances 2.6.1. The economic activity manufactures products which demonstrate proactive substitution of hazardous substances. 2.6.2. The product does not contain substances of very high concern included in Annex XIV to Regulation 1907/2006/EC. 2.6.3. Exemptions to Restrictions of Hazardous Substances are limited to the following cases: lead in high melting temperature type solders covered by the exemption entry 7(a) in Annex III to Directive 2011/65/EU;electrical and electronic components containing lead in a glass or ceramic covered by the exemption entries under 7(c) in Annex III to Directive 2011/65/EU. 2.6.4. The hazardous substances specified in table below are not introduced to or formed in the specified sub-assemblies and component parts at or above the specified concentration limit.Substance groupScope of restriction Concentration limits (where applicable)(i) Polymer stabilisers, colourants and contaminantThe following organotin stabiliser compounds are not present in external cables: Dibutyltin oxide Dibutyltin diacetate Dibutyltin dilaurate Dibutyltin maleate Dioctyl tin oxide Dioctyl tin dilaurate External housing do not contain the following colourants: Azo dyes that may cleave to the carcinogenic aryl amines listed in Appendix 8 of the Regulation (EC) No 1907/2006, or Colourant compounds included in the IEC 62474 declarable substances list.N/A(ii) Polymer stabilisers, colourants and contaminantPolycyclic Aromatic Hydrocarbons (PAHs) are not present at concentrations greater than or equal to individual and sum total concentration limits in any external plastic or man-made rubber surfaces. The presence and concentration of the following PAHs is verified: PAHs restricted by the Regulation (EC) No 1907/2006: Benzo[a]pyrene Benzo[e]pyrene Benzo[a]anthracene Chrysen Benzo[b]fluoranthene Benzo[j]fluoranthene Benzo[k]fluoranthene Dibenzo[a,h]anthracene Additional PAHs subject to restriction: Acenaphthene Acenaphthylene Anthracene Benzo[ghi]perylene Fluoranthene Fluorene Indeno[1,2,3-cd]pyrene Naphthalene Phenanthrene PyreneThe individual concentration limits for PAHs restricted under Regulation (EC) No 1907/2006 is 1 mg/kg The sum total concentration limit for the 18 listed PAHs is not greater than 10 mg/kg(iii) Biocidal productsBiocidal products intended to provide an anti-bacterial functionDerogation for materials sold in hospitals and for healthcare applicationsN/A(iv) Glass fining agentsArsenic and its compounds is not used in the manufacturing of LCD display unit glass and screen cover glass.0,0050% w/w(v) Chlorine based plasticsPlastic parts >25g do not contain chlorinated polymers. Note: For this specific sub-requirement, plastic cable housing is not considered as a ’plastic part’.N/A2.6.5. The products do not contain halogen beyond the limits which can be detected in line with the measurement specified in existing standards for all its components: cables (EN IEC 60754-3), plastic parts (EN50642), electronic components (EN IEC 61249-2-21 or JS709C), consumables (EN IEC 61249-2-21 and IPC J-STD-004B).2.6.6. The products do not contain fluor gas.2.6.7. Use of Tetrabromobisphenol A (TBBPA) is allowed as reactive component for Printed Circuit Boards only.2.7. Information to customers: 2.7.1. The operator of the activity provides information to customers regarding options to use the product considering the environmental benefits, in particular the lifetime extension of the products associated with the different modes of the product. 2.7.2. The operator of the activity provides information to customers regarding the buy-back, sell-back and take-back options for the product, information on separate collection and collection points for waste electrical and electronic equipment (WEEE), as well as information on re-use options. For portable batteries, information is provided on separate collection and collection points for waste batteries.2.7.3. For electrical and electronic equipment, the operator of the activity appropriately marks the product with the symbol indicating separate collection for waste electrical and electronic equipment as set out in Annex IX to the Directive 2012/19/EU. The operator of the activity provides the consumer with relevant information on costs of collection, treatment and disposal of the product in an environmentally sound way as set out in Article 14(1) of that Directive.2.8. Producer responsibility:2.8.1. The operator of the activity, when placing electrical and electronic equipment on the market of the Member States, establishes an individual extended producer responsibility scheme or participates in collective extended producer responsibility schemes in all the Member States in which the product is placed on the market, in line with Directive 2012/19/EU. The financial contributions to the collective schemes are based on eco modulation and cover the costs of separate collection and treatment of WEEE.2.8.2. For portable batteries, the producer establishes waste portable battery take-back and collection systems, which include collection points, in all Member States in which the product is placed on the market.

Do No Significant Harm criteria

To be taxonomy-aligned, this activity must not significantly harm any of the five objectives it does not substantially contribute to.

Climate change mitigation

Where the manufactured product contains refrigerants, it complies with the GWP performance laid down in the Regulation (EU) No 517/2014 of the European Parliament and of the Council(34). The activity does not manufacture products containing Sulfur hexafluoride (SF6). Where applicable, the manufactured product does not score lower than the third significantly populated class(35) of energy efficiency in accordance with Regulation (EU) 2017/1369 of the European Parliament and of the Council and delegated acts adopted under that Regulation(36).

Key thresholds

MetricThresholdUnit
GWP (Global Warming Potential)compliance with Regulation (EU) No 517/2014-
Sulfur hexafluoride (SF6) content0not present
Energy efficiency classnot lower than third significantly populated class per Regulation (EU) 2017/1369class

Climate change adaptation

The activity complies with the criteria set out in Appendix A of the applicable Delegated Act.

Water and marine resources

The activity complies with the criteria set out in Appendix B of the applicable Delegated Act.

Pollution prevention and control

The activity complies with criteria set out in Appendix C of the applicable Delegated Act.For manufacturing of portable batteries, batteries comply with the applicable sustainability rules on the placing on the market of batteries in the Union, including restrictions on the use of hazardous substances in batteries, including Regulation (EC) No 1907/2006 and Directive 2006/66/EC of the European Parliament and of the Council(37).

Biodiversity and ecosystems

The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.

Criteria sourced from the EU Taxonomy Navigator. Applicable act: Climate Delegated Act (OJ L 442, 9.12.2021). Last verified: 19 July 2026.

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