Regulation (EU) 2025/40
Client Whitepaper | March 2026
1. Executive Summary
The European Union has fundamentally transformed its approach to packaging regulation with the adoption of the Packaging and Packaging Waste Regulation (PPWR), officially cited as Regulation (EU) 2025/40. This new framework replaces the long-standing Directive 94/62/EC and represents a significant shift from fragmented national implementation to a harmonised, directly applicable legal framework across all 27 EU Member States.
Why this matters for your business
Unlike the previous Directive, the PPWR is a Regulation—meaning it applies directly without requiring national transposition. This creates a single, harmonised legal framework that removes internal market barriers but also imposes uniform compliance obligations across all Member States.
Critical Timeline
| Milestone | Date |
| PPWR entered into force; reusable packaging criteria (Art. 11) apply | 11 February 2025 |
| General application date | 12 August 2026 |
| Member States establish penalties; HORECA refill obligations | 12 February 2027 |
| Harmonised labelling requirements | August 2028 |
| Deposit return systems mandatory | 1 January 2029 |
| Recyclability, recycled content, reuse targets, format bans | 1 January 2030 |
| Recycled at scale requirements | 1 January 2035 |
| Stricter recyclability thresholds | 1 January 2038 |
| Enhanced reuse targets and waste reduction | 2040 |
Key Message: The PPWR is transformative rather than incremental. It requires strategic repositioning of packaging portfolios, significant investment in design and data systems, and close coordination across entire value chains. Companies that have not yet begun preparation face significant compliance risks.
Note: As the PPWR itself does not provide all the answers or details, we have used information from a leaked PPWR Guidance document which is officially not published yet by the European Commission. Please bear in mind that the final version of the guidance document may differ from the leaked version, meaning the information in this white paper may differ too.
2. 1. Introduction: From Directive to Regulation
1.1 The Regulatory Shift
For nearly three decades, EU packaging waste policy was governed by Directive 94/62/EC. While the Directive established essential requirements and recovery targets, it relied on national transposition. This led to significant fragmentation across Member States in design requirements, labelling systems, extended producer responsibility (EPR) fee structures, and enforcement approaches.
This fragmentation created barriers to the internal market, increased compliance costs for manufacturers operating across multiple jurisdictions, and hindered the development of a truly circular economy for packaging materials.
The PPWR fundamentally changes this landscape. As a Regulation, it is directly applicable in all Member States without requiring national transposition. This ensures maximum harmonisation and legal certainty, although Member States retain limited flexibility in specific areas such as additional waste prevention measures and certain aspects of EPR implementation.
1.2 Policy Context
The PPWR is a cornerstone of the European Green Deal and the Circular Economy Action Plan. It responds to urgent environmental challenges:
- Packaging represents approximately 36% of municipal solid waste in the EU
- Packaging consumption increased by more than 20% between 2009 and 2020
- 188 kg of packaging waste was generated per capita in 2021
- Packaging accounts for approximately 40% of plastic use and 50% of paper waste in the EU
The Regulation aims to harmonise environmental performance requirements while removing internal market barriers, creating a level playing field for economic operators across the EU.
3. 2. Scope and Applicability
2.1 What Is Covered
The PPWR applies to:
- All packaging materials: plastic, paper, cardboard, metal, glass, wood, and composite materials
- All sectors: industrial, commercial, household, and office packaging
- All channels: retail, e-commerce, business-to-business, HORECA (hotels, restaurants, catering)
- All origins: packaging manufactured in the EU and imported from third countries
The Regulation covers the entire life cycle: design, production, placing on the market, use, collection, reuse, recycling, and final disposal.
2.2 Exemptions and Lighter Rules
Limited exemptions apply in specific cases:
- Micro-enterprises (fewer than 10 employees and annual turnover or balance sheet below €2 million) benefit from simplified obligations in certain areas
- Contact-sensitive packaging for pharmaceuticals, medical devices, baby food, and food for special medical purposes is exempt from recycled content requirements due to safety concerns
- Specific packaging for dangerous goods, defence materials, and certain specialised applications may have adapted requirements
3. Key Regulatory Pillars
3.1 Waste Prevention and Reduction Targets
For the first time, the EU introduces binding, quantitative packaging waste reduction targets at Member State level, measured against 2018 per-capita packaging waste generation:
| Target Year | Reduction vs 2018 |
| 2030 | −5% |
| 2035 | −10% |
| 2040 | −15% |
Member States must adopt national waste prevention programmes and measures to achieve these targets, including economic instruments, awareness campaigns, and support for reuse systems.
3.2 Substance Restrictions
From 12 August 2026, packaging placed on the EU market must comply with strict substance restrictions:
Heavy Metals Limit
The sum of concentrations of lead, cadmium, mercury, and hexavalent chromium in packaging or packaging components must not exceed 100 mg/kg. This requirement continues the existing limit from Directive 94/62/EC but is now directly applicable across all Member States.
PFAS Ban
From 12 August 2026, the use of per- and polyfluoroalkyl substances (PFAS) in packaging is subject to strict restrictions:
| PFAS Category | Maximum Limit |
| Any individual PFAS (targeted analysis) | 25 ppb |
| Sum of PFAS (targeted analysis) | 250 ppb |
| Total PFAS including polymeric PFAS | 50 ppm |
These restrictions apply to all food-contact packaging. Several critical points require attention:
- No transitional period: The PPWR does not provide a transitional period. Food-contact packaging placed on the market after 12 August 2026 must comply with PFAS limits, even if it was manufactured before that date. Manufacturers can, however, exhaust existing stocks by placing packaging on the market (i.e. transferring ownership or possession) before 12 August 2026.
- No distinction between intentional and unintentional PFAS: The obligation applies regardless of whether PFAS are intentionally added or unintentionally present (e.g. from recycled content or contamination).
- Enforcement by food safety authorities: Compliance with PFAS limits will be verified not by PPWR market surveillance authorities, but by the competent authorities referred to in Regulation (EU) 2017/625 (the Official Controls Regulation), as PFAS in food packaging is treated as a human health risk.
- Recycled content containing PFAS: After 12 August 2026, recycled materials exceeding PFAS limits may still be used in packaging that is not food-contact.
Bisphenol A (BPA) Ban
From 20 July 2026 (before the general application date), the use of bisphenol A in food-contact packaging is prohibited.
General Obligation
From 12 August 2026, manufacturers must minimise substances of concern in packaging “wherever technically possible.” This requires documentation in the technical file demonstrating that consideration has been given to eliminating or substituting problematic substances.
3.3 Design for Recyclability
The PPWR introduces a comprehensive framework for packaging recyclability, moving far beyond the vague “essential requirements” of the previous Directive.
Timeline and Performance Grades
| Date | Requirement | Minimum Grade |
| 1 January 2030 | Recyclable | Grade C (≥70%) |
| 1 January 2035 | Recycled at scale | Grade C (≥70%) |
| 1 January 2038 | Recycled at scale | Grade B (≥80%) |
Performance Grades Defined
- Grade A: ≥95% of packaging weight can be recycled
- Grade B: ≥80% of packaging weight can be recycled
- Grade C: ≥70% of packaging weight can be recycled
From 1 January 2030, all packaging placed on the EU market must be recyclable, meaning it must achieve at least Grade C. Packaging below Grade C from 2030, or below Grade B from 2038, cannot be placed on the market.
Recycled at Scale
From 1 January 2035, packaging must not only be theoretically recyclable but actually “recycled at scale.” This means:
- Separate collection systems exist covering a significant portion of the EU population
- Sorting infrastructure can effectively separate the packaging into specific waste streams
- Recycling capacity operates at industrial scale
- The recycling process produces secondary raw materials of sufficient quality to replace primary materials
Design-for-Recycling Criteria
By 12 August 2026, the European Commission must adopt implementing acts establishing detailed Design-for-Recycling (DfR) criteria and the methodology for assessing recyclability performance grades. These criteria will address:
- Material composition and purity (mono-material vs multi-material, number of layers)
- Use of problematic substances, additives, or dyes that interfere with recycling
- Compatibility with existing collection and sorting systems
- Ease of separation of components (labels, closures, sleeves)
- Compatibility with recycling processes for each material stream
EPR Fee Modulation
Extended Producer Responsibility fees will be modulated based on recyclability performance grades:
- Packaging with Grade A recyclability receives significant fee reductions
- Packaging with Grade C or below faces substantially higher fees, creating strong economic disincentives
3.4 Minimum Recycled Content in Plastic Packaging
The PPWR establishes binding minimum recycled content targets for plastic packaging, calculated as annual averages per manufacturing plant and per packaging type/format.
Key Requirements
- Targets apply from 1 January 2030 or 3 years from the date of entry into force of the implementing act on calculation and verification methodology under Article 7(8), whichever is the latest. The Commission must adopt this implementing act by 31 December 2026. If the implementing act is delayed, the effective date of the recycled content targets will shift accordingly — making the monitoring of secondary legislation critical for compliance planning
- The recycled content must be recovered from post-consumer plastic waste collected within the EU (or from third countries meeting equivalent standards)
- Specific percentage targets vary by packaging type and format as set out in Annex II of the Regulation
Indicative Targets
- Contact-sensitive PET packaging: minimum 30% recycled content by 2030
- Other plastic packaging: 10-35% depending on polymer type and application
- Enhanced targets apply from 2040 (e.g., 50% for contact-sensitive PET packaging)
Exemptions
Contact-sensitive packaging for pharmaceuticals, medical devices, infant formula, and food for special medical purposes is generally exempt from recycled content requirements due to safety and regulatory constraints.
3.5 Packaging minimisation
From 12 August 2026, packaging must be designed and manufactured to minimise its weight and volume to the amount necessary to ensure safety, hygiene, acceptability, and functionality.
General minimisation requirement
Manufacturers must demonstrate compliance with the minimisation requirement in their technical documentation, considering:
- Product protection requirements (mechanical, climatic, chemical)
- Packaging manufacturing and filling processes
- Logistics and transport conditions
- User convenience and handling
- Regulatory requirements (e.g., tamper-evidence, child safety)
Maximum empty space limits
From 1 January 2030, economic operators filling grouped packaging, transport packaging, or e-commerce packaging must ensure that the maximum empty space ratio does not exceed 50%.
From 12 February 2028, economic operators filling sales packaging must ensure that empty space is reduced to the minimum necessary to ensure packaging functionality (Article 24(4)). Unlike grouped, transport, and e-commerce packaging, sales packaging is not subject to a fixed 50% empty space threshold — compliance is assessed qualitatively against the performance criteria in Annex IV. Note that this is a separate obligation from the general packaging minimisation requirement under Article 10, which applies from 1 January 2030.
3.6 Reuse and refill obligations
The PPWR introduces detailed, sector-specific mandatory reuse and refill obligations—a fundamental departure from the voluntary approach under the previous Directive.
Reuse system requirement
From 11 February 2025 (the date of entry into force of the Regulation), reusable packaging placed on the market must comply with the reusable packaging criteria set out in Article 11. However, enforcement by competent authorities begins from 12 August 2026 (the general application date). Reusable packaging placed on the market before 11 February 2025 does not need to be brought into compliance retroactively (Article 15(9)). In addition, economic operators using reusable packaging must ensure that a reuse system is in place:
- Reusable packaging must meet durability, safety, and performance criteria
- Reusable packaging must be reconditioned (cleaned, inspected, repaired if necessary) before being offered again for reuse
- The system must enable efficient collection, return, reconditioning, and redistribution
Reuse targets from 2030
| Packaging Category | 2030 Target | 2040 Target |
| Beverages (certain categories) | 10% reusable | Higher percentages |
| Transport packaging (B2B within EU) | 40% reusable | 70% reusable |
| Large household appliances | 90% reusable | — |
| E-commerce transport packaging | 10% reusable | 40% reusable |
Refill obligations for food service providers
From 12 February 2027, food service providers (HORECA sector) must allow customers to use their own reusable containers for take-away food and beverages:
- Customers must be able to request their order in their own container
- The same conditions (price, convenience) apply as when single-use packaging is used
From 1 January 2030, large food service providers must offer at least 10% of beverages in reusable or refillable containers.
Refill stations in retail
From 1 January 2030, retailers with a sales area over 400 m² must dedicate at least 10% of floor area to refill stations for products in reusable packaging.
3.7 Packaging format bans
The PPWR prohibits specific single-use packaging formats that are considered unnecessary or easily replaceable by reusable alternatives.
Bans effective from 1 january 2030
- Single-use plastic packaging for fresh fruit and vegetables below 1.5 kg (with defined exceptions for delicate produce)
- Single-use packaging for miniature cosmetic and toiletry products (e.g., hotel amenity bottles)
- Certain single-use packaging for food and drinks consumed on-premises in HORECA establishments
- Single-use portions of condiments, sauces, coffee creamers, sugar, spices (HORECA)
- Very lightweight plastic carrier bags
Note: Composite packaging containing less than 5% plastic is not covered by the PPWR packaging bans under Article 25 and Annex V. However, such packaging remains subject to the Single Use Plastics Directive (SUPD, Directive (EU) 2019/904), under which Member States may impose national consumption reduction measures — including bans — for food and beverage packaging for in situ consumption or takeaway. Packaging containing 5% or more plastic is covered by the PPWR ban. Additionally, expanded polystyrene (EPS) food containers, beverage containers, and cups are already banned under the SUPD; the PPWR extends this ban to extruded polystyrene (XPS) formats from 1 January 2030 (Article 67(5)).
3.8 Labelling and information requirements
The PPWR establishes fully harmonised labelling requirements to improve consumer sorting behaviour and enable traceability. Several important elements should be noted:
- Full harmonisation: Packaging labelling under Article 12 is exhaustive. National rules adding sorting instructions are not permitted once the harmonised labels apply. Member States will not be allowed to keep national sorting labels alongside EU harmonised labels.
- Sell-through period: Packaging manufactured or imported before the labelling deadlines that does not yet comply may be made available on the market until 3 years from the date the relevant labelling requirements enter into force (Article 12(12)).
- Reusable packaging labelling: Separate deadline of 12 February 2029 or 30 months from the relevant implementing act.
- Digital-only EPR labels: Physical EPR labels are prohibited. EPR identification must be provided only via QR code or other standardised, open, digital-marking technology (Article 12(9)).
- Recycled content and bio-based content labels: These are voluntary, but if used must follow the EU harmonised format established in the relevant implementing act.
Requirements from August 2028
All packaging must bear standardised labels indicating:
- Material composition of the packaging
- Packaging category (primary, secondary, tertiary)
- Correct waste bin colour or sorting destination
- Information on whether the packaging is reusable, returnable, or contains recycled content
By 12 August 2026, the European Commission must adopt implementing acts establishing:
- Harmonised label design and pictograms
- Specifications for physical and digital labelling
- Conditions for using QR codes or other digital information carriers
QR Codes and digital product information
For reusable packaging, QR codes or equivalent digital identifiers become mandatory, linking to information on:
- Number of reuse cycles
- Return and collection points
- Reconditioning requirements
- End-of-life instructions
Restrictions on environmental claims
From 12 August 2026, environmental claims on packaging (such as “recyclable,” “biodegradable,” or use of the chasing-arrows symbol) are strictly regulated:
- Claims may only be made if the packaging exceeds the minimum PPWR requirements
- Claims must be substantiated in accordance with relevant legislation
- Use of generic recyclability claims without substantiation is prohibited
3.9 Deposit return systems
From 1 January 2029, all Member States must establish deposit return systems (DRS) for single-use plastic beverage bottles and single-use metal beverage containers with a capacity up to 3 litres, and must ensure a separate collection rate of at least 90% by weight (Article 50(1)–(2)). Important additional points:
- The exemption (for Member States achieving 80% collection in 2026) is a one-off option: if a Member State does not apply by 1 January 2028, it must establish a DRS.
- If an exempted Member State fails to achieve 90% separate collection for three consecutive years, the exemption automatically lapses and a DRS must be established by 1 January of the second year following the Commission’s notification (Article 50(7)).
- DRS established after 11 February 2025 must comply with minimum requirements listed in Annex X (governance, deposit levels, system operator requirements, retailer take-back obligations). Existing DRS that achieve 90% by 1 January 2029 are exempt from Annex X requirements but must endeavour to comply upon first review.
Member States may be exempted if they:
- Already achieved a separate collection rate of at least 80% by 2026, and
- Notify the Commission by 1 January 2028 of an alternative plan to reach 90% collection through other measures
6. 4. Conformity Assessment and Declaration of Conformity
One of the most significant operational changes introduced by the PPWR is the application of product conformity assessment procedures—similar to those used for machinery, electronics, or toys—to packaging.
4.1 Obligation and timeline
From 12 August 2026, before placing packaging on the EU market, manufacturers must:
- Carry out a conformity assessment procedure (or arrange for one to be carried out)
- Prepare technical documentation in accordance with Annex VII
- Draw up an EU Declaration of Conformity in accordance with Annex VIII
This requirement applies immediately upon the general application date for the sustainability requirements that are already operative (substances of concern under Article 5, and packaging minimisation under the existing PPWD framework). However, manufacturers do not need to perform the conformity assessment for recyclability (Article 6) until the entry into force of the delegated act on design-for-recycling criteria under Article 6(4), which the Commission must adopt by 1 January 2028. Until that delegated act enters into force, manufacturers should comply with the recyclability requirement under the existing PPWD and harmonised standard EN 13430:2004. Once the delegated act is adopted, manufacturers will have two years to comply.
4.2 Technical documentation requirements
The technical documentation must demonstrate compliance with Articles 5-12 of the PPWR, covering:
- Article 5: Substances of concern (heavy metals, PFAS, BPA, minimisation of harmful substances)
- Article 6: Recyclability (DfR criteria and performance grade)
- Article 7: Recycled content (compliance pathway for 2030 targets)
- Article 10: Packaging minimisation
- Article 11: Reuse (if applicable)
- Article 12: Labelling (once implementing acts are in force)
The technical documentation must include:
- General description of the packaging (type, function, dimensions, materials, layers, components)
- Design drawings, technical specifications, and bill of materials
- Results of conformity assessments (substance testing, recyclability assessment, recycled content verification, minimisation assessment)
- References to harmonised standards, common specifications, or other technical norms applied
- Test reports, certificates of analysis, supplier declarations
4.3 EU Declaration of Conformity
The Declaration of Conformity must include:
- Unique identification number of the declaration
- Identification of the packaging: type, article number, description enabling traceability
- Manufacturer details: name, registered trade name, address, contact information
- Authorised representative (if any) acting on behalf of a non-EU manufacturer
- Statement of responsibility
- Reference to Regulation (EU) 2025/40
- References to standards or specifications used
- Place, date, and signature of the person authorised to bind the manufacturer
Retention period
- 5 years from the date the packaging is placed on the market (for single-use packaging)
- 10 years from the date the packaging is placed on the market (for reusable packaging)
The Declaration of Conformity does not need to be submitted to authorities proactively but must be made available immediately upon request during market surveillance or audits.
4.4 Obligation holders
The obligation to perform conformity assessment and issue a Declaration of Conformity rests with the manufacturer of the packaging. Crucially, the identity of the “manufacturer” varies by packaging category:
- For sales packaging (except service packaging) and grouped packaging, the manufacturer is normally the filler or brand owner — the economic operator that applies the final processing steps (e.g. cutting, filling, sealing) and places the packaged product on the EU market.
- For empty transport packaging and service packaging, the manufacturer is normally the company that physically manufactures the packaging, unless such packaging carries the name or trademark of the user — in which case the user is the manufacturer.
- Where the brand owner qualifies as a micro-enterprise (fewer than 10 employees and annual turnover or balance sheet below €2 million) and the packaging supplier is located in the same Member State, the supplier becomes the manufacturer (Article 3(1)(13)(b)).
- For unmarked packaging (no name or trademark), the decisive criterion is who orders and decides on the design specifications.
This distinction is fundamental for the correct allocation of conformity assessment responsibilities across the supply chain.
For packaging imported from third countries, the importer assumes the manufacturer’s obligations if the manufacturer is not established in the EU, unless an authorised representative has been appointed. Importantly, a branch of a non-EU company in an EU Member State cannot qualify as an importer under the PPWR: because a branch lacks separate legal personality, it does not meet the requirement of being “established” in the EU (which requires incorporation as a separate legal entity). Non-EU manufacturers with only a branch in the EU must either incorporate a subsidiary in the EU or appoint an authorised representative as defined in Article 3(1)(19).
Brand owners, fillers, and retailers who place packaged products on the market must ensure that their packaging suppliers have completed the conformity assessment and can provide valid Declarations of Conformity.
10. 5. Extended Producer Responsibility and registration
5.1 EPR Obligations
Producers — not manufacturers — bear financial responsibility for the end-of-life management of packaging under the PPWR’s Extended Producer Responsibility (EPR) regime. The “producer” and the “manufacturer” are distinct roles with different obligations:
- The manufacturer is the economic operator responsible for ensuring conformity with sustainability and labelling requirements (Articles 5–12) before packaging is first placed on the EU market. There is only one manufacturer EU-wide per packaging item.
- The producer is the economic operator responsible for EPR obligations — financing waste management — in the Member State where the packaging becomes waste. The producer varies per Member State and may be the manufacturer, importer, or distributor, depending on the selling technique and distribution chain.
Producers (any manufacturer, importer, or distributor meeting the criteria of Article 3(1)(15)) bear financial responsibility for:
- Collection from households and, where applicable, business premises
- Sorting and treatment of packaging waste
- Recycling on-the-go (collection in public spaces)
- Labelling of waste receptacles
- Awareness-raising and communication
- Data collection and reporting
5.2 Central Producer Registers
By 12 August 2026, all Member States must establish electronic central producer registers for packaging EPR.
Producers must register in each Member State where they place packaging on the market for the first time, providing:
- Company identification (name, address, tax number, contact details)
- Categories and types of packaging placed on the market
- Tonnages by material type
- EPR scheme affiliation
Upon registration, producers receive a unique EPR registration number.
Important: Under the PPWR, the existing exemption thresholds for small producers are eliminated. All producers, regardless of quantity, must register and report. However, simplified reporting obligations apply to producers placing less than 10,000 kg of packaging on the market annually in a given Member State.
5.3 Annual Reporting
From 12 August 2026, producers must submit annual reports to national authorities via the central registers, covering:
- Weight of packaging placed on the market, disaggregated by material and packaging type
- Recyclability performance grades of packaging
- Recycled content percentages
- Reuse rates (where applicable)
- Labelling compliance status
5.4 Financial Guarantee
From 12 August 2026, producers must provide a financial guarantee to Member States to ensure that EPR costs can be recovered even if the producer becomes insolvent or non-compliant.
11. 6. Market Surveillance and Penalties
6.1 Enforcement powers
From 12 August 2026, national market surveillance authorities have powers to:
- Request technical documentation and Declarations of Conformity
- Conduct inspections and take packaging samples for testing
- Verify recyclability claims, recycled content, and substance restrictions
- Audit EPR compliance and producer responsibility organisations
- Order corrective measures, recalls, or prohibitions on placing packaging on the market
6.2 Penalties
By 12 February 2027, Member States must establish rules on penalties for non-compliance with the PPWR. Penalties must be effective, proportionate, and dissuasive.
Likely sanctions include:
- Financial penalties scaled to the severity and duration of the infringement
- Prohibition on placing non-compliant packaging on the market
- Mandatory recalls or corrective measures
- Publication of infringements (reputational consequences)
12. 7. Practical implications for businesses
7.1 Strategic and Organisational Impacts
From Compliance Function to Strategic Priority
Packaging compliance shifts from a downstream waste-management task to a core strategic issue affecting product development, brand positioning, and corporate climate commitments.
Companies must:
- Integrate packaging strategy into sustainability and circular economy roadmaps
- Establish cross-functional governance involving R&D, procurement, sustainability, legal, marketing, and finance
- Link packaging decisions to ESG reporting and investor expectations
Portfolio Rationalisation
Non-recyclable, complex multi-material formats will become economically or legally untenable.
Expected actions:
- SKU rationalisation: reduce packaging variants, eliminate low-volume formats
- Standardisation: adopt mono-material designs compatible with recycling infrastructure
- Phase-out timelines: identify and replace packaging below Grade C by 2030
7.2 Design, innovation, and supply chain impacts
Design-for-Recycling Integration
Packaging developers must embed DfR criteria from the concept phase:
- Collaborate with recyclers and EPR schemes to validate design assumptions
- Use digital tools (LCA software, recyclability calculators) to assess performance grades early
- Avoid problematic materials, additives, and multi-layer structures
Recycled content sourcing
Achieving 2030 recycled content targets requires:
- Long-term supply contracts for post-consumer recycled (PCR) materials, particularly food-grade PCR
- Supplier qualification and chain-of-custody verification
- Risk management for PCR price volatility and supply constraints
Competition for high-quality PCR will intensify, particularly for contact-sensitive applications.
Reuse system development
Brands and retailers must develop or join standardised reusable packaging systems with:
- Reverse logistics: efficient collection, return, and redistribution
- Reconditioning infrastructure: cleaning, inspection, repair facilities
- Tracking systems: QR codes, digital product passports, inventory management
- Consumer engagement: deposit-refund mechanisms, communication campaigns
7.3 Data and compliance management
Data collection and management
The PPWR requires unprecedented data granularity:
- Material types and weights for each packaging component
- Recyclability performance grades
- Recycled content percentages (current and planned)
- Reuse cycle counts
- Substance test data (heavy metals, PFAS, BPA)
- Labelling compliance status
Many operators will need new IT systems or enhancements to:
- Maintain packaging databases linked to article masters
- Generate and store Declarations of Conformity with retention tracking
- Aggregate data for EPR reporting
- Manage QR codes and digital product passports
- Support LCA and recyclability calculations
Technical documentation and audit readiness
Technical documentation and Declarations of Conformity must be retained for 5-10 years and be audit-ready.
Best practices:
- Establish central document repositories with version control
- Link documentation to ERP/PLM systems via unique article identifiers
- Conduct internal compliance audits to identify gaps before regulatory inspections
- Train teams on PPWR requirements and documentation standards
7.4 Non-EU Suppliers and Market Access
Non-EU manufacturers exporting packaged goods to the EU must ensure:
- Packaging complies with PPWR requirements (substances, recyclability, minimisation, labelling)
- EU importers or authorised representatives fulfill conformity assessment, registration, EPR, and documentation obligations
- Technical documentation and Declarations of Conformity are available for market surveillance
Non-compliance risks market exclusion, customs holds, and supply chain disruption.
13. 8. Summary of Obligations from 12 August 2026
| Obligation | Description |
| Substance restrictions | Heavy metals ≤100 mg/kg; PFAS concentration limits; minimisation of substances of concern |
| Packaging minimisation | Design to minimise weight and volume; document per Annex IV |
| Conformity assessment | Carry out conformity assessment procedure per Annex VII |
| Technical documentation | Prepare and retain documentation (5 years single-use, 10 years reusable) |
| EU Declaration of Conformity | Draw up per Annex VIII; retain and provide upon request |
| Reuse system requirement | Ensure reuse system in place for reusable packaging |
| Producer registration | Register in central national producer registers (no exemption threshold) |
| Annual EPR reporting | Submit detailed annual reports on packaging weights, materials, recyclability |
| Financial guarantee | Provide financial guarantee for EPR costs |
| Environmental claims | Claims only permitted if exceeding PPWR minimum requirements |
14. 9. Compliance Roadmap
9.1 Immediate Actions (Q1-Q2 2026)
| Action Area | Key Activities |
| Governance | Establish PPWR steering committee; assign budget and resources |
| Portfolio assessment | Inventory all packaging SKUs; identify high-risk items |
| Substance compliance | Test or obtain supplier declarations for heavy metals and PFAS |
| Technical documentation | Develop Annex VII template; begin collecting evidence |
| Declaration of Conformity | Develop Annex VIII template; pilot for representative families |
| Producer registration | Identify producer status; initiate registration |
| EPR compliance | Join EPR schemes; establish data collection; arrange guarantees |
| Environmental claims | Review and revise packaging graphics and marketing materials |
9.2 Short-Term Actions (Q3 2026 – Q2 2027)
- Complete conformity assessments and Declarations of Conformity for entire portfolio by August 2026
- Submit first annual EPR reports (due early 2027 for 2026 data)
- Implement reuse systems for any reusable packaging
- Monitor Commission implementing acts on DfR criteria, recyclability methodology, recycled content calculation, and labelling
- Conduct internal audits to verify documentation completeness
- Train teams on PPWR requirements
- HORECA refill obligations (February 2027): implement systems for customer-provided containers
9.3 Medium-Term Actions (2028-2030)
- Harmonised labelling transition (August 2028)
- Deposit return system readiness (2029)
- Recyclability compliance (January 2030): ensure all packaging achieves Grade C minimum
- Recycled content compliance (January 2030): meet minimum PCR targets
- Reuse target compliance (January 2030): achieve sector-specific quotas
- Format ban compliance (January 2030): phase out prohibited formats
- Empty space compliance (January 2030): ensure ≤50% empty space
9.4 Long-Term Strategic Positioning (2030-2040)
- Recycled at scale (2035): ensure packaging is actually recycled at industrial scale
- Higher recyclability threshold (2038): transition to Grade B (≥80%) minimum
- Increased reuse targets (2040): achieve higher sectoral quotas
- Waste reduction (2035: −10%, 2040: −15%): contribute to Member State targets
- Continuous improvement: monitor evolving legislation and market best practices
15. 10. Forthcoming Secondary Legislation
The PPWR framework relies on numerous implementing and delegated acts to operationalise key provisions. The most critical include:
| Subject | Deadline | Impact |
| Design-for-Recycling criteria and recyclability methodology | 12 August 2026 | Enables conformity assessment for recyclability |
| Recycled content calculation methodology | 31 December 2026 | Defines how to measure and verify PCR percentages |
| Harmonised labelling specifications | 12 August 2026 | Specifies label design, placement, digital formats |
| Report on substances of concern | 31 December 2026 | May inform future substance restrictions |
| EPR fee modulation framework | 1 January 2028 | Establishes harmonised criteria for fee differentiation |
Recommendation: Establish a regulatory tracking process to monitor publication of these acts and update compliance procedures accordingly.
16. 11. Conclusion and recommendations
The Packaging and Packaging Waste Regulation represents a fundamental transformation of EU packaging policy—from fragmented national implementation to harmonised, directly applicable EU law; from vague principles to quantified, enforceable performance standards; and from optional reuse encouragement to mandatory circularity targets.
Key Takeaways
- The deadline is imminent: The general application date of 12 August 2026 is approaching rapidly, and the obligations taking effect on that date are extensive and operationally demanding.
- Preparation must start now: Companies that have not yet begun preparation face significant risk of non-compliance, which may result in market access restrictions, financial penalties, and reputational damage.
- This is strategic, not just tactical: Success under the PPWR requires strategic repositioning, not merely tactical compliance. Packaging must be treated as a core element of circular economy and climate strategies.
Strategic Recommendations
Act immediately: Given the 12 August 2026 deadline for conformity assessment and documentation, companies must mobilise resources now. Waiting until mid-2026 is too late for large portfolios.
Adopt circular design principles: Embed Design-for-Recycling, minimisation, and reuse considerations into the earliest stages of packaging development. Reactive compliance is costlier than proactive design.
Collaborate across value chains: Work closely with material suppliers, converters, recyclers, EPR schemes, and brand owners to align on specifications, data, and compliance strategies.
Invest in data infrastructure: Robust IT systems for packaging data management, EPR reporting, technical documentation, and traceability are essential. Manual processes do not scale.
Engage with authorities and industry associations: Participate in consultations on implementing acts. Join industry initiatives for standardised declarations, recycled content verification, and reuse systems.
Treat PPWR as a strategic opportunity: Companies that lead on recyclability, recycled content, and reuse will benefit from lower EPR fees, enhanced brand reputation, and competitive differentiation. Laggards face higher costs and market access risks.
Plan for phased obsolescence: Packaging formats that cannot achieve Grade C by 2030, or Grade B by 2038, must be phased out. Start transition planning now to avoid disruption.
Secure recycled content supply: Competition for high-quality PCR will intensify. Long-term offtake agreements and investments in recycling infrastructure are strategic priorities.
Prepare for audits: Market surveillance and EPR scheme audits will increase. Ensure documentation is complete, accurate, and readily accessible.
Monitor secondary legislation: The PPWR empowers the Commission to adopt numerous implementing and delegated acts through 2029. Track these closely and update compliance processes accordingly.
This whitepaper is provided for informational purposes and does not constitute legal advice. Companies should seek specific legal counsel regarding their individual compliance obligations under the PPWR.
17. Annex: Key Definitions
Packaging: An item, irrespective of the materials from which it is made, that is intended to be used by an economic operator for the containment, protection, handling, delivery, or presentation of products to another economic operator or to an end user, and that can be differentiated by packaging format based on its function, material, and design (Article 3(1)(1) PPWR). This definition includes, among other things, items necessary to contain or preserve a product throughout its lifetime, ancillary elements integrated into or attached to packaging, service packaging filled at the point of sale, disposable items performing a packaging function, and tea/coffee bags and single-serve units.
Producer: Any manufacturer, importer, or distributor who, irrespective of the selling technique used (including distance contracts), first makes packaging or packaged products available on the territory of a Member State, or who unpacks packaged products without being an end user (Article 3(1)(15)). The definition includes several sub-categories depending on whether the operator deals with transport/service/primary production packaging or sales/grouped packaging, and whether the making available is domestic or cross-border. The producer varies per Member State and is distinct from the manufacturer.
Recycled content: The percentage by mass of post-consumer recycled material in a product or packaging, relative to its total mass.
Recyclability: The ability of packaging to be collected, sorted, and reprocessed into secondary raw materials through established recycling processes.
Reusable packaging: Packaging which has been conceived, designed, and placed on the market to accomplish multiple trips or rotations by being refilled or reused for the same purpose for which it was conceived.
Design for Recycling (DfR): Designing packaging to be compatible with existing collection, sorting, and recycling infrastructure and processes.


