Preparation for re-use of end-of-life products and product components
Preparation for re-use of products and components at the end of life(167).
The economic activity does not include repair activities, which are performed during the product’s use stage.
The economic activity relates to products and their components manufactured by economic activities classified under the NACE codes 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, 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, 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, C29 Manufacture of motor vehicles, trailers and semi-trailers, C30.1 Building of ships and boats, C30.2 Manufacture of railway locomotives and rolling stock, C30.3 Manufacture of air and spacecraft and related machinery, C30.9 Manufacture of transport equipment n.e.c., C31 Manufacture of furniture and C32 Other manufacturing.
The economic activities in this category have no dedicated NACE code as referred to in 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 activity prepares for re-use products or components of products that have become waste so that they can be re-used without any other pre-processing.2. The activity’s waste feedstock originates from separately collected and transported waste in source segregated or comingled fractions(168).3. The activity has implemented acceptance, safety and inspection procedures that comply with the following criteria:a procedure is in place to check the suitability for preparing for re-use or recycling, and that the activity implements a publicly available waste management plan, which ensures that discarded end-of-life products not suitable for preparing for re-use (due to damage, degradation or hazardous substances) are sent for recycling or, only where reuse and recycling is not viable, disposed of;the procedure which can be based on visual or manual external inspection against pre-determined criteria is suited to the category of discarded end-of-life products, which are prepared for re-use;proper training is provided and ensures that the re-use operators are qualified for the preparing for re-use activities of the discarded end-of-life products at stake.4. The activity uses the tools and equipment suited for the preparation for re-use of discarded end-of-life products.5. The activity has a system to report recovery rate and, where applicable, targets for preparing for re-use or recycling set out by Union or national legislation.6. The activity complies with the following criteria:the output of the activity are products or components of products which are suitable for re-use without any other processing;sold goods are covered by a sales contract where relevant and in accordance with provisions as regards conformity of the product, liability of the seller(169) (including the option of a shorter liability or limitation period for second hand products), burden of proof, remedies for lack of conformity, the modalities for the exercise of those remedies, repair or replacement of the goods, and commercial guarantees.7. For the preparation for re-use of Waste from Electrical and Electronic Equipment (WEEE), the economic activity is permitted to treat waste and implements an environmental management system using ISO 14001:2015(170), the EU Eco-Management and Audit Scheme (EMAS) in accordance with Regulation (EC) 1221/2009 of the European Parliament and of the Council(171) or equivalent and a Quality management system using ISO 9001:2015(172).
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 activity involves on-site generation of heat/cool or co-generation including power, the direct GHG emissions of the activity are lower than 270 gCO2e/kWh.
Key thresholds
| Metric | Threshold | Unit |
|---|---|---|
| direct GHG emissions | lower than 270 | gCO2e/kWh |
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.The activity implements safety procedures required to protect the health and safety of workers carrying out preparing for re-use operations.
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.
Related reading: EU Taxonomy explained · Evidence sustainability auditors look for
← All activitiesBuilt by Citium
Verdandi — EU sustainability regulatory intelligence
Verdandi covers the full EU sustainability regulatory lifecycle across five streams — from binding legislation and case law through to EFRAG and Commission guidance, consultations and proposals still in draft. Covers CSRD, CSDDD, EU Taxonomy, CBAM, EUDR, SFDR and more.
Legislation
Binding EU lawRegulations, directives and decisions in force — the consolidated, current text of EU sustainability law.
Case Law
BindingCJEU and General Court judgments — binding judicial interpretation of EU sustainability regulation that national courts must apply.
Guidance
Interpretive guidanceEFRAG Q&As and Commission FAQs on CSRD, ESRS and EU Taxonomy — the authoritative interpretive guidance on how to apply the law.
Consultations
Pre-legislativeConsultation papers and draft RTS/ITS from EFRAG, EBA, ESMA and EIOPA — near-certain to become binding law.
Proposals
Pre-legislativeCommission proposals and trilogue documents — track sustainability legislation in progress before it reaches the Official Journal.
14-day free trial. No credit card required.