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1. By 24 May 2027 or two years from the entry into force of the delegated act referred to in paragraph 2, whichever is later, any natural or legal person that places on the market products referred to in Article 28(1) which incorporate one or more permanent magnets referred to in Article 28(1), point (b), (i), (ii) and (iii), and for which the total weight of all such permanent magnets exceeds 0,2 kg shall make publicly available on a free-access website the share of neodymium, dysprosium, praseodymium, terbium, boron, samarium, nickel and cobalt recovered from post-consumer waste present in the permanent magnets incorporated in the product.

2. By 24 May 2026, the Commission shall adopt a delegated act in accordance with Article 38 to supplement this Regulation by establishing rules for the calculation and verification of the share of neodymium, dysprosium, praseodymium, terbium, boron, samarium, nickel and cobalt recovered from post-consumer waste present in the permanent magnets incorporated in the products referred to in paragraph 1 of this Article.

The calculation and verification rules shall specify the applicable conformity assessment procedure from among the modules set out in Annex II to Decision No 768/2008/EC of the European Parliament and of the Council (), with the adaptations necessary in view of the products concerned. When specifying the applicable conformity assessment procedure, the Commission shall consider the following criteria:

(a) whether the module concerned is appropriate to the type of product and proportionate to the public interest pursued;

(b) the nature of the risks entailed by the product and the extent to which conformity assessment corresponds to the type and degree of risk;

(c) where third party involvement is mandatory, the need for the manufacturer to have a choice between quality assurance and product certification modules set out in Annex II to Decision No 768/2008/EC.

3. After the entry into force of the delegated act adopted pursuant to paragraph 2, and in any event by 31 December 2031, the Commission shall adopt delegated acts supplementing this Regulation by laying down minimum shares for neodymium, dysprosium, praseodymium, terbium, boron, samarium, nickel and cobalt recovered from post-consumer waste that must be present in the permanent magnet incorporated in the products referred to in paragraph 1. The delegated acts referred to in the first subparagraph may apply different minimum shares to different products and may exclude certain products. They shall provide for transitional periods adjusted to the difficulty of adapting the products covered by the measure to ensure compliance. The minimum share referred to in the first subparagraph shall be based on a prior assessment of impacts, taking into account:

(a) the existing and forecasted availability of neodymium, dysprosium, praseodymium, terbium, boron, samarium, nickel and cobalt recovered from post-consumer waste;

(b) the information collated pursuant to paragraph 1 and the relative distribution of the share of recycled content in permanent magnets incorporated in products referred to in paragraph 1 placed on the market;

(c) technical and scientific progress, including considerable changes in permanent magnet technologies impacting the type of materials recovered;

(d) the effective and potential contribution of a minimum share to the Union’s climate and environmental objectives;

(e) possible impacts on the functioning of products incorporating permanent magnets;

(f) the need to prevent disproportionate negative impacts on the affordability of permanent magnets and products incorporating permanent magnets.

4. Where requirements relating to the recycled content of permanent magnets are established in Union harmonisation legislation for any of the products listed in paragraph 1, those requirements shall apply to the products concerned in place of this Article.

5. From the date of application of the requirement set out in paragraph 1, when offering the products referred to in paragraph 1 for sale, including in the case of distance selling, or displaying them in the course of a commercial activity, natural and legal persons placing on the market products referred to in paragraph 1 shall ensure that their customers have access to the information referred to in paragraph 1 before being bound by a sales contract. Natural and legal persons placing on the market products referred to in paragraph 1 shall not provide or display labels, marks, symbols or inscriptions that are likely to mislead or confuse customers with respect to the information referred to in paragraph 1. Products primarily designed for defence or space applications shall be exempt from the requirements laid down in this Article.

6. For magnetic resonance imaging devices, motor vehicles and light means of transport that are type-approved vehicles of category L, the requirements set out in paragraphs 1 and 5 shall apply from five years after the date of entry into force of the delegated act referred to in paragraph 2.

7. This Article shall not apply to:

(a) special purpose vehicles as defined in Article 3, point (31), of Regulation (EU) 2018/858;

(b) parts of a vehicle, other than the base vehicle, that have been type-approved in multi-stage type approval of category N1, N2, N3, M2 or M3;

(c) vehicles produced in small series, as defined in Article 3, point (30), of Regulation (EU) 2018/858.