Take Advantage of the Opportunity:
to Claim Tax Deductions

Do you resell secondhand products? Take advantage of a €0 eco-contribution and a tax deduction on secondhand products of French origin. Learn about the reporting process designed for members who reuse products themselves.

Secondhand items are now recognized in your tax return

If you sell used furniture from France, you can take advantage of a new eco-modulation mechanism: a €0 eco-contribution on the used item sold, and
the deduction of the cost of this eco-contribution from the total amount of your invoice.

This program supplements the tiered rates (based on recyclability) already offered by Ecomaison, as well as the recycled content incentive.

"Refund" is the regulatory term used to refer to the reduction in the eco-contribution discussed on this page: the two terms refer to the same mechanism. Since your used products were already subject to a fee when they were first placed on the market in France, declaring them allows you to deduct that amount.
The process is simple: you report your sales of used products of French origin, and Ecomaison automatically calculates the applicable refund. The reduction appears directly on your report.

Which products are eligible for the eco-contribution deduction?

A used product qualifies for the deduction if it has already contributed to the financing of recycling when it was first placed on the market.

  • Products from the furniture industry for now (other industries will be added soon)
  • Buyback from the customer (available only in France)
  • Return after the trial period, when the product is slightly damaged
  • Take-back of used products.

Who is affected? Market operators (distributors or manufacturers) who resell refurbished products in stores or on digital platforms.

Eligibility requirements: Do not use Ecomaison’s partner organizations (for collection, sorting, and repackaging).

  • Products from the Home Improvement and Gardening, and Toys categories (coming soon)
  • New, repackaged products
  • Returns from dissatisfied customers
  • Discontinued and Unsold Items
  • Returns after the trial period with no damage

How should you label your used products?

The basic structure of your product code remains the same: 1 product = 1 11-digit item code. Only the 11th digit changes: it indicates the origin of the used product and, therefore, its eco-modulation level.

4 = Used vehicle from abroad: The product is still subject to the eco-fee.
5 = Used vehicle from France: Eco-fee of €0 and a deduction from your total bill.

  • 01

    Identify the product's origin

    Made in France: €0 eco-fee. Imported: eco-fee required.
  • 02

    Encode using the 11th digit

    End your item code with 4 for imported secondhand items, and with 5 for secondhand items originating in France.
  • 03

    Register Your Products

    If the product is eligible, the discount will be automatically applied to the total amount of your invoice.

Home Improvement and Gardening, Toys: Get Ready for Tomorrow's Deals

Your industry is not yet subject to any requirements. However, reporting your used product volumes starting in 2026 will enable Ecomaison to develop a mechanism for reducing the eco-contribution, effective in 2027.

Do you already sell used products—whether refurbished or through a secondhand marketplace? Indicate this by adding the number 5 to your product code, and get ready to benefit from a new eco-adjustment.

“Reporting even when it’s not mandatory is also a way to document all the efforts companies are making in this area. This will be added to Ecomaison’s reuse results, helping us meet the goals set by the AGEC law and creating a snowball effect across all sectors.”


Dominique Mignon
President of Ecomaison

Frequently asked questions

  • Is it mandatory to report used goods?

    Reporting used products is mandatory for the furniture industry. It is recommended for the home improvement/gardening and toy industries, as it will facilitate the upcoming implementation of an eco-modulation system.

  • What does the number 5 represent in the Ecomaison classification system?

    It refers to a used product of French origin and qualifies for a deduction from the eco-contribution.

  • Where can I find help with cataloging my secondhand items?

    The easiest way is to follow this link to our online coder. You’ll also find information in the presentation slides from our webinar on the new features of the filing process, which have been available since July 1, 2026.