Environmental Delegated Act Services NACE C10NACE C11NACE C13NACE C14NACE C15NACE C16NACE C17NACE C18NACE C22NACE C23.3NACE C23.4NACE C24NACE C25.1NACE C25.2NACE C25.7NACE C25.9NACE C26NACE C27NACE C28.22NACE C28.23NACE C28.24NACE C28.25NACE C28.93NACE C28.94NACE C28.95NACE C28.96NACE C31NACE C32NACE J58.29NACE J61NACE J62NACE J63.1

Marketplace for the trade of second-hand goods for reuse

Development and operation of marketplaces(181) and classifieds(182) for the trade (sale or exchange) of second-hand products, materials or components for reuse, where the marketplaces and classifieds act as an intermediary to match buyers seeking a service or product with sellers or providers of those products or services.

The economic activity covers marketplaces and classifieds supporting B2B, B2C and Customer to Customer (C2C) sales. The activity covers services such as buyer-seller linking, payment or delivery service.

The economic activity does not include the wholesale or retail trade of second-hand goods.

The economic activity relates to products that are manufactured by economic activities classified under the NACE codes C10 Manufacture of food products, C11 Manufacture of beverages, C13 Manufacture of textiles, C14 Manufacture of wearing apparel, C15 Manufacture of leather and related products, C16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials, C17 Manufacture of paper and paper products, C18 Printing and reproduction of recorded media, C22 Manufacture of rubber and plastic products, C23.3 Manufacture of clay building materials, C23.4 Manufacture of other porcelain and ceramic products, C24 Manufacture of basic metals, C25.1 Manufacture of structural metal products, C25.2 Manufacture of tanks, reservoirs and containers of metal, C25.7 Manufacture of cutlery, tools and general hardware, C25.9 Manufacture of other fabricated metal products, C26 Manufacture of computer, electronic and optical products, C27 Manufacture of electrical equipment, C28.22 Manufacture of lifting and handling equipment, C28.23 Manufacture of office machinery and equipment (except computers and peripheral equipment), C28.24 Manufacture of power-driven hand tools, C28.25 Manufacture of non-domestic cooling and ventilation equipment, C28.93 Manufacture of machinery for food, beverage and tobacco processing, excluding machinery for tobacco processing, C28.94 Manufacture of machinery for textile, apparel and leather production, C28.95 Manufacture of machinery for paper and paperboard production, C28.96 Manufacture of plastic and rubber machinery, C31 Manufacture of furniture and C32 Other manufacturing.

The economic activities in this category could be associated with several NACE codes, in particular J58.29, J61, J62 and J63.1 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. The economic activity consists of developing and operating marketplaces or classifieds to support the sale or reuse of second-hand products, components or materials.The activity enables the trade (sale or exchange) for reuse of second-hand goods as specified in the activity description that have already been used for their intended purpose before by a consumer or an organisation, with or without repair.2. Where servers and data storage products are being used: the equipment used comply with the requirements for servers and data storage products set out in accordance with Directive 2009/125/EC; the equipment used does not contain the restricted substances listed in Annex II to Directive 2011/65/EU, except where the concentration values by weight in homogeneous materials do not exceed those listed in that Annex;a waste management plan is in place to favour reuse as a priority and recycling at the end of life of electrical and electronic equipment, such as contractual agreements with recycling partners; at its end of life, equipment undergoes preparation for reuse, recovery or recycling operations, or proper treatment, including the removal of all fluids and a selective treatment in accordance with Annex VII to Directive 2012/19/EU.

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 data centres are being used and operated, the activity has demonstrated best efforts to implement the relevant practices listed as ‘expected practices’ in the most recent version of the European Code of Conduct on Data Centre Energy Efficiency, or in CEN-CENELEC document CLC TR50600-99-1 ‘Data centre facilities and infrastructures - Part 99-1: Recommended practices for energy management’(183) and has implemented all expected practices that have been assigned the maximum value of 5 according to the most recent version of the European Code of Conduct on Data Centre Energy Efficiency.

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 the criteria set out in Appendix C of the applicable Delegated Act.

Biodiversity and ecosystems

N/A

Criteria sourced from the EU Taxonomy Navigator. Applicable act: Environmental Delegated Act (OJ L, 21.11.2023). Last verified: 19 July 2026.

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