Sale of second-hand goods
Sale of second-hand goods that have been used for their intended purpose before by a customer (physical person or legal person), possibly after repair, refurbishment or remanufacturing.
The economic activity relates to products 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, C31 Manufacture of furniture, C32 Other manufacturing.
The economic activities in this category could be associated with several NACE codes, in particular G46 and G47 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 selling a second-hand product that had been used for its intended purpose by a customer (physical person or legal person), potentially after its prior cleaning, repair, refurbishment or remanufacturing.2. The sold product is covered by a sales contract where relevant and in accordance with provisions as regards conformity of the product, liability of the seller(173) (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.3. Where the product has been repaired, refurbished or remanufactured before reselling, the activity implements a waste management plan that ensures that the product’s materials and components that have not been reused in the same product, are reused elsewhere, or where reuse is not possible (for example due to damage, degradation or hazardous substances), are recycled, or, only where reuse and recycling are not viable, are disposed of. For remanufacturing, the waste management plan is accessible to the public.4. Where the economic activity involves delivery of packaged products to customers (physical person or legal person) including when the activity is operated as an e-commerce(174), the primary and secondary packaging of the product complies with one of the following criteria:the packaging is made of at least 65% recycled material. Where the packaging is made from paper or cardboard, the remaining primary raw material are certified by the Forest Stewardship Council (FSC), the Programme for the Endorsement of Forest Certification Schemes (PEFC International), or equivalent recognised schemes. Coatings with plastics or metals are not used. For plastic packaging only mono-materials without coatings are used, halogen-containing polymers are not used. A declaration of compliance is provided specifying the material composition of the packaging and the shares of recycled and primary raw material;the packaging has been designed to be reusable within a reuse system(175). The system for reuse is established in a way that ensures the possibility of reuse in a closed-loop or open-loop system.
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.The activity develops a strategy to account for and reduce the GHG emissions arising from transport along the value chain, including shipping and returns, to the extent these are traceable.Where the sold product is initially produced by the activities classified under NACE codes C29, and is a vehicle, mobility component, system, separate technical unit, part or a spare part as defined in Regulation (EU) 2018/858, when sold in the secondary market after 2025 and before 2030 the following criteria apply:vehicles of category M1 and N1 classified as light-duty vehicles comply with specific emissions limits of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631 of the European Parliament and of the Council(176), lower than 50gCO2/km (low- and zero-emission light-duty vehicles);vehicles of category L(177) with tailpipe CO2 emissions equal to 0g CO2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013 of the European Parliament and of the Council(178);vehicles of categories N2 and N3, and N1 classified as heavy-duty vehicles, not dedicated to transporting fossil fuels with a technically permissible maximum laden mass not exceeding 7,5 tonnes that are ‘zero-emission heavy-duty vehicles’ as defined in Article 3, point (11), of Regulation (EU) 2019/1242;vehicles of categories N2 and N3 not dedicated to transporting fossil fuels with a technically permissible maximum laden mass exceeding 7,5 tonnes that are zero-emission heavy-duty vehicles’, as defined in Article 3, point (11), of Regulation (EU) 2019/1242 or ‘low-emission heavy-duty vehicles’ as defined in Article 3, point (12) of that Regulation.Where the product, initially produced by the activities classified under NACE codes C29, and being a vehicle, mobility component, system, separate technical unit, part or a spare part as defined in Regulation (EU) 2018/858, is sold in the secondary market after 2030 specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631 are zero.Where product sold is initially produced by the activities classified under NACE codes C26 or C27, the product complies with Directive 2009/125/EC and the implementing regulations adopted under that Directive.
Key thresholds
| Metric | Threshold | Unit |
|---|---|---|
| direct GHG emissions from on-site heat/cool/cogeneration | lower than 270 | gCO2e/kWh |
| CO2 emissions for M1 and N1 light-duty vehicles (secondary market 2025-2030) | lower than 50 | gCO2/km |
| tailpipe CO2 emissions for category L vehicles | equal to 0 | gCO2e/km |
| specific emissions of CO2 for vehicles sold after 2030 | zero | gCO2/km |
Documentation typically required
- Strategy to account for and reduce GHG emissions from transport along value chain — The activity must develop this strategy.
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.Where the sold product is initially produced by the activities classified under NACE codes C29, and is a vehicle, mobility component, system, separate technical unit, part or a spare part as defined in Regulation (EU) 2018/858, it complies with the requirements of the most recent applicable stage of the Euro VI heavy duty emission type approval set out in accordance with Regulation (EC) No 595/2009 or with the requirements of the most recent applicable stage of the Euro 6 light-duty emission type-approval set out in accordance with Regulation (EC) No. 715/2007 or their successors. For road vehicles of categories M and N, tyres, except retreated tyres, comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the two highest populated classes as set out in Regulation (EU) 2020/740 of the European Parliament and of the Council and as can be verified from the European Product Registry for Energy Labelling (EPREL), where applicable. Tyres comply with successors of Regulation (EC) No. 715/2007 and Regulation (EC) No 595/2009.
Documentation typically required
- Type approval certificate — Proof of compliance with the most recent applicable stage of Euro VI heavy duty or Euro 6 light-duty emission type-approval as per Regulation (EC) No 595/2009 or Regulation (EC) No 715/2007 or their successors.
- European Product Registry for Energy Labelling (EPREL) registration — Verifies that tyres comply with external rolling noise requirements in the highest populated class and Rolling Resistance Coefficient in the two highest populated classes as set out in Regulation (EU) 2020/740.
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.