The Ministry of Climate and Environment has drawn up a proposal for a new waste catalogue, which is due to come into force before the end of 2026. However, businesses need not fear a complete overhaul of the catalogue – the changes proposed by the Ministry of Climate and Environment cover only 6 of the 114 sub-groups and focus on waste related to batteries.

The most significant changes in the new waste catalogue

In September 2026, a draft of a new regulation by the Minister for Climate and the Environment concerning the waste catalogue was published on the Government Legislation Centre’s website. The aim of the amendment is to bring the Polish waste classification into line with EU requirements relating, amongst other things, to battery recycling. The regulations are due to come into force on 9 December 2026, replacing the existing 2020 regulation in its entirety.

The most significant changes are planned for groups 9, 10, 19 and 20, and for sub-group 16 06 of the waste catalogue:

• in Group 9 the classification of waste from single-use cameras has been clarified containing batteries,
• Group 10 has been expanded to include types of waste generated during the recycling of used batteries,
• Subgroup 16 06 has been completely overhauled – introduced 9 new codes for used batteries and 14 codes for waste generated from their production, as well as a more detailed classification of waste, which takes into account types of batteries with different chemical compositions,
• A separate waste code has been added to sub-group 19 02 for solid salts and solutions containing heavy metals from battery recycling,
• in the newly formed subgroup 19 14 Waste codes have been included for the most important intermediate fractions produced during the thermal or mechanical treatment of used batteries and waste from battery production,
• Lithium batteries collected as part of the municipal waste stream have been assigned a separate code within Group 20.

There will be no changes in the other groups.

The draft of the new regulation on the waste catalogue was published on 10 September 2026. A public consultation ran until 30 September 2026, following which the draft was referred to the Council of Ministers’ Committee on Digitalisation. In accordance with § 9 of the draft regulation The new waste catalogue is due to come into force on 9 December 2026.

Why is a new waste catalogue being drawn up?

The regulation proposed by the Ministry of Climate and Environment is intended to to bring the Polish waste catalogue into line with Commission Delegated Decision (EU) 2025/934 of 5 March 2025, which updates the EU list of wastes battery-related. As indicated in the regulatory impact assessment, the proposed amendments are intended to respond to market developments, the emergence of new chemical compositions and technological advances in battery production and recycling. Without an update to national legislation, the Polish waste classification would be inconsistent with the EU list.

More detailed codes are intended to enable a more accurate determination of the origin, composition and stage of processing of waste. The catalogue will distinguish more clearly between used batteries, waste generated during their manufacture, and fractions obtained through recycling processes. Some waste will also be marked with an „*”, indicating that it is hazardous. This is intended to minimise the risk to the environment and facilitate the appropriate selection of treatment technologies, storage conditions and transport requirements.

New waste codes in the catalogue – an overview of the key changes

The draft provides for the addition of new codes, the removal of some existing entries and changes to their descriptions.

Group 16 – changes to the waste catalogue

Alkaline batteries will be classified as hazardous waste – the current code is 16 06 04 Alkaline batteries (except 16 06 03) will be replaced by the code 16 06 04* Used alkaline batteries (other than those listed under 16 06 03).

The name of subgroup 16 06 will be changed z Batteries and accumulators on Waste arising from the manufacture, distribution and use of batteries. Some of the descriptions of the existing codes in this sub-group will also be amended:

• 16 06 01* Lead-acid batteries and accumulatorse → Used lead-acid batteries
• 16 06 02* Nickel-cadmium batteries and accumulators → Used nickel-cadmium batteries
• 16 06 03* The word „used” will be added – the new description will read Used batteries containing mercury
• 16 06 06* Selectively collected electrolyte from batteries and accumulators → ”Electrolyte collected separately from used batteries’

The general code will be removed 16 06 05 – Other batteries and accumulators. At the same time, sub-group 16 06 will be expanded to include more detailed codes:

• 16 06 07* Used lithium batteries
• 16 06 08* Used nickel batteries other than nickel-cadmium batteries, e.g. NiMH, Na-NiCl₂
• 16 06 09* Used zinc batteries, including silver oxide batteries
• 16 06 10* Used sodium batteries containing hazardous substances, with the exception of sodium-sulphur batteries
• 16 06 11* Used sodium-sulphur batteries
• 16 06 12 Other spent sodium batteries, other than 16 06 10 and 16 06 11
• 16 06 13* Mixed used batteries
• 16 06 14* Other used batteries containing hazardous substances
• 16 06 15 Used batteries not otherwise specified, other than 16 06 12 and 16 06 14

The draft regulation provides for the addition of 14 new codes for waste from battery production:

• 16 06 22* Waste from the manufacture of lead-acid batteries containing substances hazardous (e.g. lead-based paste)

• 16 06 23 Waste from the manufacture of lead-acid batteries, other than those listed on 16 June 22

• 16 06 24* Waste from the manufacture of lithium batteries containing hazardous substances (e.g. cathode scrap, cathode slurry, cells, modules or battery packs that do not meet the requirements)
• 16 06 25 Waste from the manufacture of lithium batteries, other than that listed under 16 06 24 (e.g. anode cuttings)
• 16 06 26* Waste from the manufacture of nickel batteries containing hazardous substances (e.g. liquid and solid cathode material)
• 16 06 27 Waste from the manufacture of nickel batteries, other than that listed under 16 06 26
• 16 06 28* Waste from the manufacture of alkaline batteries containing hazardous substances
• 16 06 29 Waste from the manufacture of alkaline batteries, other than that listed under 16 06 28
• 16 06 30* Waste from the manufacture of zinc batteries containing hazardous substances
• 16 06 31 Waste from the manufacture of zinc batteries, other than that listed under 16 06 30
• 16 06 32* Waste from the manufacture of sodium batteries containing hazardous substances
• 16 06 33 Waste from the manufacture of sodium batteries, other than that listed under 16 06 32
• 16 06 34* Waste from battery production containing hazardous substances other than those listed under 16 06 22, 16 06 24, 16 06 26, 16 06 28, 16 06 30 and 16 06 32
• 16 06 35 Waste from battery production other than that listed under 16 06 23, 16 06 25, 16 06 27, 16 06 29, 16 06 31 and 16 06 33

Group 9 – changes to the waste catalogue

The description of waste code 09 01 11* will be amended  Single-use cameras containing batteries included in 16 06 01, 16 06 02 or 16 06 03 → Disposable cameras containing batteries listed under 16 06 01 to 16 06 04, 16 06 07 to 16 06 11 or 16 06 14.

Group 10 – changes to the waste catalogue

In Group 10, the new waste catalogue will be supplemented with 6 additional waste codes belonging to sub-group 10 08:

• 10 08 21* Slag from the recycling of spent lithium batteries containing hazardous substances
• 10 08 22 Slag from the recycling of spent lithium batteries, other than those listed under 10 08 21
• 10 08 23* Slag from the recycling of spent nickel batteries containing hazardous substances
• 10 08 24 Slag from the recycling of spent nickel batteries other than those listed under 10 08 23
• 10 08 25* Recycled slag from other spent batteries containing hazardous substances, with the exception of 10 04 01, 10 08 21 and 10 08 23
• 10 08 26 Recycled slag from other spent batteries, other than those listed under 10 08 25

Group 19 – changes to the waste catalogue

The draft removes code 19 02 11* from the waste catalogue Other wastes containing dangerous substances and introduces two new waste codes:

• 19 02 12* Solid salts and solutions containing heavy metals from battery recycling
• 19 02 13* Other wastes containing dangerous substances

Waste generated during battery recycling will therefore be classified separately, and a new code will be assigned to the general category „other waste…”.

Furthermore, A new subgroup, 19 14, will be added to group 19 Intermediate fractions resulting from the thermal or mechanical treatment of spent batteries and waste from battery production, which will include fractions containing a mixture of electrode materials (classified as hazardous waste) and alloys in bulk form with the following codes:

• 19 14 01* An intermediate fraction resulting from the thermal or mechanical treatment of spent lead-acid batteries and waste from the manufacture of lead-acid batteries, containing a mixture of electrode materials
• 19 14 02* An intermediate fraction resulting from the thermal or mechanical processing of spent lithium batteries and waste from lithium battery manufacturing, containing a mixture of electrode materials
• 19 14 03* An intermediate fraction resulting from the thermal or mechanical processing of spent nickel batteries and waste from the manufacture of nickel batteries, containing a mixture of electrode materials
• 19 14 04* An intermediate fraction resulting from the thermal or mechanical treatment of spent alkaline batteries and waste from the manufacture of alkaline batteries, containing a mixture of electrode materials
• 19 14 05* An intermediate fraction resulting from the thermal or mechanical processing of spent zinc batteries and waste from zinc battery production, containing a mixture of electrode materials
• 19 14 06* An intermediate fraction resulting from the thermal or mechanical processing of spent sodium batteries and waste from the manufacture of sodium batteries, containing a mixture of electrode materials
• 19 14 07* Faction resulting from thermal or mechanical processing used batteries and waste from battery production containing a mixture of electrode materials, other other than those listed under 19 14 01 to 19 14 06
• 19 14 08 Recycled metals from used batteries (in bulk)

Group 20 – changes to the waste catalogue

Items with codes 20 01 33* and 20 01 34 will be removed from the catalogue. The Ministry of Climate and Environment plans to the introduction of a more detailed classification of municipal waste battery fractions, to which the following codes will be assigned:

• 20 01 42* Used batteries listed under 16 06 01 to 16 06 04, 16 06 08 to 16 06 11 or 16 06 14, and mixed waste batteries containing these used batteries, including 16 06 07
• 20 01 43* Used lithium batteries listed under 16 06 07
• 20 01 44 Used batteries other than those listed under 20 01 42 and 20 01 43

What code is assigned to waste in the new catalogue? Correlation table

Anew correlation table has been included in Annex 2 to the draft regulation to help waste-generating companies correctly classify waste covered by the amendment. We encourage you to familiarise yourself with the draft and the table via the following link:  https://legislacja.rcl.gov.pl/projekt/12414454/katalog/13225631#13225631

For many years, packaging manufacturers were able to assess for themselves whether the packaging they designed was recyclable. In practice, this meant that similar designs could be assessed in different ways, and the term „recyclable packaging” itself did not always mean the same thing. The PPWR Regulation puts an end to this discretion – it establishes a uniform assessment and classification system that will enable the recycling performance of packaging and its compliance with eco-design criteria to be reliably determined. The result of this assessment will determine which of the three recycling efficiency classes the packaging is assigned to.

Assessing the recyclability of packaging in accordance with the PPWR – key principles

Regulation The PPWR stipulates that, from 12 August 2026, all packaging placed on the EU market must be recyclable. From 1 January 2030, however, the recyclability of each item of packaging must be expressed in performance classes A, B or C. For manufacturers, this means they must review their entire packaging portfolio in advance and redesign it in accordance with design-for-recycling criteria (Design for Recycling, DfR).

The manufacturer is responsible for assessing the recyclability of the packaging and assigning it to one of the performance classes. However, the PPWR does not specify how this assessment is to be carried out – detailed guidelines will be set out in delegated acts, which the European Commission is to adopt by 1 January 2028. The manufacturer is required to include confirmation of a given packaging’s compliance with the recyclability requirement and with the criteria for the relevant recycling performance class in the EU declaration of conformity.

Class A – the highest packaging recycling performance class in the PPWR

Class A is the highest category of packaging recycling performance as provided for in the PPWR Regulation. This includes packaging designed in accordance with the principles Design for Recycling, which can be sorted and processed with minimal material loss.

Classifying packaging as Class A means that:

• The packaging achieves the highest level of recyclability and meets the most stringent design-for-recycling criteria (Design for Recycling, DfR),
• the recycling efficiency rating is at least 95%.

Class A will be the most sought-after, not only in terms of compliance with the PPWR, but also in view of the future modulation of EPR fees, which is intended to reward packaging that is best designed for recycling

Class B – high recycling efficiency with minor restrictions

It is designed for packaging that they are highly suitable for recycling, but do not meet Class A requirements. Classifying a package as Class B means that:

• the packaging recycling rate is at least 80%, but does not exceed 95%,
• Most of the material can be recovered and reused as a high-quality recyclable material,
• The packaging may contain elements or features that make recycling slightly more difficult.

Class C – permitted only until 2038.

Class C is the lowest recycling efficiency class as provided for in the PPWR Regulation. This means that between 70% and just under 80% of the packaging’s weight is suitable for material recycling. Class C therefore includes packaging that meets the minimum criteria of the PPWR Regulation regarding design for recycling, but whose construction or material composition hinders the effective recovery of some materials.

What about packaging that does not meet Class C requirements? Packaging that receives a rating lower than 70% is deemed technically unsuitable for recycling and (with a few exceptions) may not be placed on the market after 1 January 2030.

Manufacturers of packaging classified in category C will only be able to place it on the market for a limited period – starting from From 1 January 2038, Class C packaging will be subject to a marketing ban. This means that only packaging classified as Class A or B will remain on the market – that is, packaging with a recycling performance rating of at least 80%. Businesses that manufacture and use Class C packaging should therefore treat it as a temporary solution and, in parallel, work on its eco-design.

Additional packaging classification from 2035 – large-scale recycling assessment

From 2035, a new factor – an assessment of large-scale recycling – will be added to the criteria analysed when assessing the recyclability of packaging.

What does „large-scale recycling” mean? For a given category of packaging to be considered as being recycled on a large scale, waste from that type of packaging must be separately collected, sorted and recycled within established systems and through recycling processes that have been proven in practice. At the same time, the recycling rate for this packaging at EU level must be:

• 30% for wooden packaging,
• 55% for other materials.

Packaging will therefore undergo a two-part assessment: an assessment of recycling performance (compliance with eco-design criteria) and a large-scale recycling assessment, which will also be expressed in grades from A to C. The thresholds for determining compliance with the requirements of the large-scale recycling assessment and for assigning packaging to specific categories will be laid down in delegated acts of the European Commission. This is intended to ensure that packaging placed on the market is actually recycled once it becomes waste. Packaging that does not meet the requirements of Class C will be deemed not to be recyclable on a large scale and will therefore not be allowed on the market.

This means that, from 2035, the assessment of a packaging item’s recyclability will be based on two factors. Firstly, it will be checked whether the packaging has been designed in accordance with the principles of ‘Design for Recycling’. Secondly, an assessment will be made of, Is this particular category of packaging actually recycled on a large scale?. The detailed rules for this assessment, including the methodology and thresholds for individual packaging categories, will be laid down in delegated acts of the European Commission.

The PPWR Regulation introduces an obligation to draw up an EU declaration of conformity for all packaging intended for the EU market. We explain what information the declaration should contain, who is responsible for drawing it up, and when it should be updated.

What is an EU Declaration of Conformity?

The EU Declaration of Conformity is a formal document certifying that the packaging in question complies with the relevant requirements in accordance with the requirements of the PPWR Regulation in the areas of sustainability, safety and labelling. It contains key information and technical specifications concerning, amongst other things, the materials used, the content of potentially hazardous substances, and the recyclability of the packaging unit in question. EU Declaration of Conformity is drawn up for all types of packaging placed on the Community market, and then retains it, together with the full technical documentation, for a period of 5 years (for single-use packaging) or 10 years (for reusable packaging).

Before drawing up the declaration, a conformity assessment procedure must be carried out to verify that the packaging, including its integrated components, complies with the requirements set out in Articles 5–12 of the PPWR Regulation. Packaging that does not successfully pass the conformity assessment procedure or does not have a valid declaration may not be placed on the European Union market after 12 August 2026.

Who draws up the EU declaration of conformity?

The EU Declaration of Conformity is drawn up by the packaging manufacturer or its authorised representative based on the documentation and information provided by suppliers. Regardless of the involvement of other parties in the preparation of the documentation, the packaging manufacturer bears full responsibility for the packaging’s compliance with the requirements of Regulation (EU) 2025/40 (PPWR).

The manufacturer is responsible for:

• carrying out the conformity assessment procedure,
• the retention of declarations and full technical documentation for the required period
• providing copies of declarations and technical documentation upon request by the competent authorities. The documents provided should be drawn up in languages understood by those authorities and made available in electronic form, and, at the authority’s request, also in paper form, within 10 days of receipt of the request.

Find out about the role and key responsibilities of a manufacturer under the PPWR >>

If, following the preparation of the EU declaration of conformity, there is a change in the details of the manufacturer or its authorised representative, the manufacturer is obliged to update the document

What information does the EU declaration of conformity contain?

A correctly drawn up EU declaration of conformity should contain a finding that compliance with the requirements set out in Articles 5–12 of the PPWR Regulation has been demonstrated (or on the basis of those articles) and must include:

• a number enabling the package to be uniquely identified (e.g. serial number, batch number),
• the name and address of the manufacturer and their authorised representative (if applicable),
• description of the packaging,
• a declaration of conformity of the packaging with EU regulations,
• an indication of the legal standards and common specifications, or other technical specifications, on the basis of which the conformity of the packaging is declared,
• information on certificates issued by certification bodies, together with their date of issue and period of validity,
• the place and date of issue of the declaration, the issuer’s details and signature, and the details of the person signing the declaration, including:
  • the signature of the person authorised to act on behalf of the manufacturer,
  • the full name and position of the person signing the declaration.

In many cases, the technical compliance of the packaging is verified by a third party (e.g. a laboratory or a certification body), which provides additional assurance and credibility regarding the information contained in the declaration.

The EU Declaration of Conformity is drawn up for the packaging as a whole, i.e. taking into account all its integral components. If individual components of the packaging are placed on the market as stand-alone packaging or as packaged products, a separate conformity assessment must be carried out for them and a separate EU Declaration of Conformity must be drawn up.

When should the EU Declaration of Conformity be drawn up?

From 12 August 2026. Packaging manufacturers are required to carry out a conformity assessment and draw up an EU declaration of conformity for all packaging placed on the Community market for the first time. This applies both to new types of packaging placed on the market after that date and to subsequent batches of packaging already on the market which will be made available for the first time on 12 August 2026 or later. Packaging units already lawfully placed on the market before that date may continue to be made available on the market (e.g. until stocks are exhausted) without the need to draw up a new declaration.

Please note: The preparation of the EU declaration of conformity is the final stage of the conformity assessment procedure. Prior to this, the manufacturer draws up the technical documentation and confirms compliance with the requirements set out in the PPWR Regulation.

Each The manufacturer is also obliged to update the declarations it has drawn up in situations where there is a change to the technical specifications of the packaging that affects compliance with the obligations under the PPWR Regulation, and in the event that changes to the legislation and the entry into force of further requirements under the PPWR Regulation. Failure to provide a valid declaration confirming compliance with all applicable requirements means that the packaging cannot be placed on the EU market.

Check the timetable for the implementation of the PPWR Regulation >>

The conformity assessment procedure – what is it and how does it work?

The conformity assessment procedure is internal checks carried out by the packaging manufacturer, the aim of which is verification of a given package’s compliance with the obligations laid down in Articles 5–12 of the PPWR Regulation. It consists of several main stages: the preparation of technical documentation for the packaging (description of the packaging, conceptual design, technical drawings, materials used and technical specifications), ensuring the reproducibility of the packaging manufacturing process, and the drafting of an EU declaration of conformity.

Conformity assessment procedure may be carried out by the manufacturer or another entity acting on the manufacturer’s behalf (e.g. a laboratory or a body operating within a certification scheme). As part of the conformity assessment, compliance with the applicable requirements is verified, including those relating to:

• the maximum levels of PFAS and hazardous substances (heavy metals),
• recyclability,
• minimum recycled content (for plastic packaging only),
• suitability for industrial composting (for packaging labelled as compostable),
• minimising packaging,
• reduction of the void ratio,
• reuse,
• labelling of packaging.

Regardless of the involvement of external parties, the manufacturer bears full responsibility for demonstrating that the packaging complies with the requirements of the PPWR.

How do you draw up an EU declaration of conformity?

If the conformity assessment procedure shows that the packaging in question meets all the applicable legal requirements, the manufacturer or their authorised representative shall draw up an EU declaration of conformity based on the formula set out in Annex VIII to the PPWR Regulation.

The ‘Check for Recycling’ digital tool enables users to quickly and conveniently create declarations of conformity and all technical documentation based on data provided by the manufacturer. Thanks to its user-friendly navigation and Polish-language prompts, the tool guides the user step by step through the entire process – from importing data from source files, tables and documents, through the analysis of the packaging’s composition, to the generation of a complete declaration of conformity meeting the requirements of the PPWR Regulation.

Important: The EU declaration of conformity must be drawn up in the language or languages required by the Member States in which the packaging in question is made available.

Ready The EU declaration of conformity must be signed by a person authorised to act on behalf of the manufacturer. By signing this document, the signatory confirms that they accept responsibility for the declaration made, namely that the packaging complies with the applicable requirements of the PPWR Regulation.

A packaging manufacturer must bear in mind that The EU declaration of conformity and technical documentation are drawn up for the specific type or model of packaging covered by the conformity assessment.

The ‘Check for Recycling’ tool makes it easier to manage a wide range of packaging and group it by product category, country and other parameters. This enables users to manage all their resources and data in an organised and structured manner, as well as to quickly and conveniently generate, modify and analyse individual EU declarations of conformity. Furthermore, Check for Recycling automatically assesses the recyclability of each packaging item, assigns it to one of the recycling performance classes – A, B or C – and determines the recycled content in accordance with the German ZSVR minimum standard.

Discover all the features of the Check for Recycling tool >>

Can several identical packages have a single EU declaration of conformity?

A single declaration may cover multiple production batches of a given type of packaging, provided that the packaging type in question meets the requirements of the PPWR.  This means that if several or a dozen or so products use exactly the same packaging (with the same design, materials and technical parameters), it is sufficient to prepare a single declaration of conformity for that type of packaging.

A declaration may therefore cover a group of identical packages, provided that they are manufactured to the same specification. They may be grouped, for example, by type, material, function or supplier, provided that each package can be uniquely identified.

It should be borne in mind, however, that appropriate technical documentation must be available for each type of packaging to confirm compliance with the PPWR requirements. Even if a single declaration covers several identical items of packaging, the technical documentation must make it possible to demonstrate the compliance of each one.

The European Union has long been working to improve the safety of packaging, particularly that intended to come into contact with food. Following the ban on bisphenol A (BPA), the time has come for further bans and restrictions – this time concerning PFAS and heavy metals. The PPWR Regulation sets permissible limits for specific substances and does not rule out the possibility that these strict requirements may be tightened even further in the coming years.

When did the new limits for PFAS and heavy metals come into force?

The ban on placing on the market packaging that exceeds the limits for PFAS and heavy metals specified in the PPWR applies from 12 August 2026. The PPWR Regulation does not provide for a transitional period to allow existing stocks of packaging containing PFAS or heavy metals to be used up – if they were not placed on the market before 12 August 2026, they will no longer be allowed to enter the market.

NOTE: the point at which something is considered to be „placed on the market” varies depending on the type of packaging. According to the European Commission’s interpretation, retail and bulk packaging intended to come into contact with food is placed on the market once it has been filled, provided that the final stages of processing (e.g. sealing processes) may affect the packaging’s compliance with the regulations. Transport and service packaging is placed on the market when empty.

Packaging placed on the market before 12 August 2026 may remain on the market and does not need to be withdrawn.

Restrictions on PFAS in food packaging – PPWR requirements

The following has been in force since 12 August 2026 prohibition on placing on the market packaging intended to come into contact with food, which contains high concentrations of per- and polyfluoroalkyl substances (PFAS). It covers all contact packaging, regardless of the material from which it is made, in which the PFAS content is:

• 25 ppb (μg/kg) or more for individual PFAS substances,
• 250 ppb (μg/kg) or more for the total of all PFAS substances,
• 50 ppm (mg/kg) or more of PFAS (including polymeric PFAS).

If the total amount of fluorine exceeds the maximum concentration of 50 mg/kg, the manufacturer, importer or downstream user must prepare detailed technical documentation distinguishing PFAS from other compounds.

New maximum limits for hazardous substances in packaging

In accordance with the PPWR Regulation, All packaging should be designed and manufactured in such a way as to limit the content of certain heavy metals and other potentially hazardous substances. From 12 August 2026, only packaging in which the sum of the concentrations of lead, cadmium, mercury and hexavalent chromium does not exceed 100 mg/kg. This requirement applies to both complete packaging units and all their constituent parts. In future, the permissible limits for heavy metals and potentially hazardous substances may be lowered – the new regulations authorise the European Commission to adopt delegated acts to set lower limits, taking into account the current state of the art.

The preamble to the PPWR Regulation states that the imposition of limits on hazardous substances is intended not only to protect public health and the environment, but also to support the transition to a circular economy. The EU wishes to avoid a situation in which recycled packaging materials containing excessive concentrations of heavy metals are repeatedly used in the production of further packaging and reintroduced onto the market.

The responsibility for ensuring that the packaging complies with the limits on hazardous substances set out in Article 5 of the PPWR Regulation lies with first and foremost, the manufacturer packaging. The manufacturer is obliged to carry out a conformity assessment procedure based on the information and documentation provided by the suppliers of raw materials and packaging materials. If the packaging successfully passes this procedure, the manufacturer draws up an EU declaration of conformity for it, confirming compliance with all currently applicable PPWR requirements.

Find out who is considered a manufacturer under the provisions of the PPWR >>

Furthermore, the following is also responsible for ensuring that packaging placed on the EU market complies with the relevant requirements: an importer who must ensure that the manufacturer has fulfilled its obligations relating to the conduct of the conformity assessment procedure, the preparation of technical documentation and the EU declaration of conformity.

To a certain extent, distributors and fulfilment service providers are also responsible for ensuring that packaging complies with the requirements regarding limits on potentially hazardous substances. They are obliged to store, handle, pack, address and dispatch packaging in a manner that does not adversely affect the content of these substances.

What are PFAS?

PFAS, i.e. per- and polyfluoroalkyl substances that a large group of synthetic compounds chemicals containing carbon–fluorine bonds, which are amongst the strongest bonds found in organic chemistry. It is precisely because of these bonds that PFAS They are exceptionally resistant to high temperatures, fats, water and most chemicals. Owing to their very slow rate of degradation in the environment and their ability to accumulate in soil, water, animals and humans, are sometimes referred to as „eternal chemicals”.

Several thousand different substances classified as PFAS have now been identified. The best-known compounds in this group include, amongst others, PFOA (perfluorooctanoic acid), PFOS (perfluorooctane sulfonate) and PFHxS (perfluorohexanesulfonic acid).

Technical note on Article 5(5) of the PPWR Regulation: PFAS means any substance that contains at least one fully fluorinated carbon atom in a methyl group (CF3-) or methylene group (-CF2-) (without any attached H/Cl/Br/I atoms), with the exception of substances containing exclusively the following structural units: CF3-X or X-CF2-X’, where X = -OR or -NRR’ and X’ = methyl (-CH₃), methylene (-CH₂-), an aromatic group, a carbonyl group (-C(O)-), -OR’’, -SR’’ or –NR’’R’’’, and where R/R’/R’’/R’’’ is hydrogen (-H), methyl (-CH₃), methylene (-CH₂), an aromatic group or a carbonyl group (-C(O)-).

The European Commission has presented a package of measures aimed at to accelerate the European Union’s transition towards a circular economy. These changes will initially affect the plastics manufacturing and recycling sector. The documents, published at the end of 2025, constitute pilot project ahead of the planned Circular Economy Act, which is intended to comprehensively regulate the market for waste and recyclable materials in the EU.

The Circular Economy is a cornerstone of the EU’s plastic recycling sector’s competitiveness

On 23 December 2025, a communication was published on the European Commission’s website regarding the acceleration of Europe’s transition to a circular economy, which announces taking swift and decisive action to support the plastics industry. According to the Commission, the situation in the European plastics recycling sector has become critical. In the EU Around 58 million tonnes of plastics are produced each year, of which:

• only around 50% is collected and sorted,
• as little as Approx. 13% is sent for material recycling.

In recent years The rate of growth in recycling capacity in the EU has clearly slowed from 17% in 2021 to 10% in 2022 and 6% in 2023. By the end of 2025, the EU’s total recycling capacity is set to fall by a further 1 million tonnes, bringing The EU’s ambitious climate targets are in doubt. Furthermore, between 2010 and 2024, the rate of secondary material use in the EU rose only from 10.7% to 12.2%, which means that doubling circularity by 2030 may be beyond the reach of Member States.

Having analysed this and much more data, the Commission concluded that without swift intervention The EU will not be able to meet its mandatory recycling targets, arising, amongst other things, from the legislation on packaging, single-use plastics and end-of-life vehicles. At the same time, the Commission emphasises that the circular economy is not only a tool for achieving the EU’s environmental objectives, but also a key element of economic security and industrial competitiveness. Increasing circularity is intended to reduce the EU’s dependence on imports of virgin raw materials, cut emissions and strengthen the resilience of the European economy in the global market.

Why is the European Commission focusing on the plastics sector?

The decision to take immediate action specifically in the plastics sector was no coincidence. The European Commission emphasises that its aim is to remove barriers to the circularity of all materials, whilst at the same time recognising that the European plastics recycling industry is struggling with rising energy costs, price pressure from cheap raw materials and competition from imports, often based on false claims regarding the recycled content.

The Commission also points out that the development of circular solutions in the plastics sector could not only strengthen the European recycling and innovation industry, but also reduce CO₂ emissions by around 80 million tonnes per year and improve the EU’s trade balance by around EUR 18 billion by 2050.

Pilot scheme ahead of the Circular Economy Act – what does the European Commission plan to implement in the coming months?

The press release outlined a set of short-term measures designed to stabilise the market and pave the way for future systemic reform. The European Commission has explicitly stated that this package is pilot and transitional in nature, but it clearly sets out the direction of change. The planned Circular Economy Act is intended to create a single EU market for waste and secondary raw materials in the future, increase demand for recycled materials, remove regulatory barriers and strengthen the EU’s strategic autonomy in the field of raw materials.

Uniform „end-of-waste” criteria for recycled plastics

One element of the EC package is a draft implementing regulation from the European Commission, which introduces criteria that are uniform across the EU specifying when plastic waste ceases to be waste and becomes a secondary raw material.

The provisions of the Regulation relate primarily to thermoplastics (including PE, PET, PP and PS), as these are the most common fractions found in waste streams. Provided that certain quality and process requirements are met, recycled material from these plastics:

• will no longer be treated as waste,
• will be able to circulate freely within the EU’s single market,
• it will become a fully-fledged raw material for industry.

The Commission emphasises that The lack of common end-of-waste criteria has so far resulted in additional costs of around EUR 120 million annually. Recyclers most often experienced these in the form of administrative and logistical barriers.

YES to recycled material from chemical recycling

The package proposed by the European Commission confirms that Chemical recycling is part of the EU’s circular economy strategy, provided that it delivers better environmental outcomes than incineration or landfill. The Commission is proposing, for the first time, the introduction of common rules on mass balance (mass balance), which will enable counting recycled material derived from chemical recycling towards the mandatory recycled content targets, e.g. in PET bottles.

Read also: The European Commission gives the green light to chemical recycling >>

In the recycling sector, this means the green light for the development of chemical recycling technologies and increased investment in new facilities, as well as greater opportunities for processing plastic waste that is unsuitable for mechanical recycling. Businesses will not only gain greater investment certainty, but also by introducing consistent EU-wide rules on reporting the recycled content of packaging and products.

Find out about Interzero’s chemical recycling initiatives >>

New obligations for plastics recyclers

Under the new regulations, operators of plastic recycling facilities will be required, amongst other things, to:

• implementations a certified quality management system that will confirm compliance with the end-of-waste criteria,
• carrying out regular tests on the composition of the recycled material,
• compliance with the content limit foreign matter amounting to less than 1.9% of the mass recycled material,
• issuing electronic declarations of conformity for each consignment of secondary raw materials and their delivery to recipients of recycled materials; a template for such a declaration is set out in the Annex to the Regulation.

Importantly, The same requirements will apply to importers of recycled materials originating from outside the EU. This is intended to level the playing field between local recyclers and recycling companies from third countries, and to prevent EU environmental regulations from being circumvented, for example through the use of false quality declarations.

Protecting the EU market from unfair imports

In its communication, the Commission explicitly states that one of the main problems facing the EU plastics market is the massive volume of imports cheap plastics from third countries and cases where virgin plastics are sold as recycled plastics. To eliminate unfair practices and ensure a level playing field for EU and non-EU operators, the Commission proposes to introduce:

• new customs codes distinguishing between virgin materials and recycled materials,
• stricter checks on recycled materials intended for contact with food,
• audits of recycling facilities in third countries that produce recycled materials imported into the EU,
• further anti-dumping and anti-subsidy proceedings.

These measures are intended to directly strengthen the position of European recyclers, who have so far been competing with importers of recycled materials that do not meet comparable quality standards.

Investment and innovation as a prerequisite for the success of the European Commission’s plan

One of the main reasons for the decline in circularity indicators is insufficient investment in the circular economy. As stated in the press release, the public sector currently covers only 7% of the total costs associated with the circular transition. Although this figure is likely to rise in the coming years (partly due to the proposed multiannual financial framework), the majority of funding will still need to come from the private sector. According to the Commission’s estimates, the investment gap in the circular economy stands at €82 billion per year, and incentives for private investors are needed to bridge this gap. To this end, the European Commission plans, amongst other things, to:

• a pilot scheme for trans-regional circularity hubs,
• strengthening the role of the European Investment Bank, including by continuing the Joint Initiative on the Circular Economy (JICE),
• continued support for research and development projects under the Horizon Europe programme,
• simplifying environmental procedures for recycling projects.

You can read more about the planned measures and changes in the plastics recycling sector in the European Commission’s communication of 23 December 2025.

Sources:

1. Questions and answers on the Circular Plastics Package, https://ec.europa.eu/commission/presscorner/detail/es/qanda_25_3152
2. Information about the initiative, https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/14848-Odpady-tworzyw-sztucznych-ogolnounijne-kryteria-zniesienia-statusu-odpadu_pl
3. Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, https://environment.ec.europa.eu/document/download/60277c52-77f0-4860-b6cc-cdaf6665e336_en?filename=COM_2025_805_1_EN_ACT_part1_v3.pdf

On 12 August 2026, Regulation (EU) 2025/40 on packaging and packaging waste, known as the PPWR Regulation, came into force. It is worth noting that, as of that date, only some of the new requirements are in force – further obligations will be phased in until 1 January 2040, gradually replacing the provisions of the previous Directive on packaging and packaging waste. Check when the specific requirements concerning the design, labelling and placing of packaging on the market will come into force.

PPWR regulations from 12 August 2026 – new obligations for packaging manufacturers

• Restrictions on PFAS in packaging intended to come into contact with food

From 12 August 2026, it will be prohibited to place food contact packaging on the market if it contains per- and polyfluoroalkyl substances (PFAS) in concentrations equal to or higher than the limit values set out in Article 5(5) of the PPWR Regulation. In its guidelines, the European Commission notes that there is currently no harmonised methodology for testing for the presence of PFAS and recommends the use of „an approach based on state-of-the-art analytical capabilities and a meta-analysis of studies on relevant matrices with regard to PFAS”.

The PPWR Regulation does not provide for a transitional period for food contact packaging containing PFAS that was manufactured but not placed on the market before 12 August 2026. – if they do not comply with the PFAS content limits, they will not be allowed to be sold.

• Minimising the content of hazardous substances

Packaging must be manufactured in such a way as to minimise the content and concentration of potentially hazardous substances both in the packaging materials themselves and in all components of the packaging. From 12 August 2026, the sum of the concentrations of heavy metals – lead, cadmium, mercury and hexavalent chromium – in packaging or its components must not exceed 100 mg/kg.

• Preparation of an EU Declaration of Conformity

From 12 August 2026, all packaging placed on the European Union market for the first time must be accompanied by an EU declaration of conformity confirming compliance with the relevant requirements of the PPWR Regulation. The packaging manufacturer is solely responsible for carrying out the conformity assessment, preparing the technical documentation and drawing up the declaration; the manufacturer may, however, seek assistance from external bodies.

Discover Check for Recycling – a digital tool for assessing whether packaging complies with the PPWR >>

PPWR obligations from 12 February 2028 – compostable packaging

From 12 February 2028, certain packaging formats must comply with compostability requirements as set out in Article 9 of the PPWR Regulation. This obligation will apply to:

• self-adhesive labels affixed to fruit and vegetables,
• permeable bags for tea, coffee and other drinks,
• packaging for coffee, tea and other drinks, which becomes soft after use (soft-after-use).

This packaging should be designed in such a way as to allow it to be composted under controlled industrial conditions (i.e. comply with the industrial composting standards set out in Annex III to the PPWR Regulation). Each Member State may, in addition, require that the above-mentioned packaging formats placed on its market are also suitable for home composting.

In its guidelines, the European Commission states that the compostability requirement set out in Article 9(1) of the PPWR is material-neutral, i.e. it does not depend on the type of material from which the packaging in question is made.

Since when has packaging labelling in accordance with the PPWR been in force?

• 12 August 2028 – labelling of packaging

All packaging placed on the market must bear harmonised labels containing information on material composition and facilitating its correct sorting. In the case of compostable packaging, the label must also indicate its compostability, state that it is not suitable for home composting (where applicable) and specify that such packaging must not be discarded into the environment.

Transport packaging (with the exception of e-commerce packaging) and packaging covered by deposit-return schemes are exempt from the labelling requirement.

Read also: Packaging labelling in accordance with the PPWR – a proposal for new waste sorting labels

• 12 August 2028 – labelling of packaging waste bins

All containers for packaging waste must be labelled with harmonised labels to facilitate separate collection. The design of the labels affixed to the containers must correspond to the design of the labels used to mark the packaging. The aim of this regulation is to make it easier for end-users to sort used packaging into the correct waste stream.

• 12 February 2029 – labelling of reusable packaging

Reusable packaging placed on the market must bear harmonised labels indicating that it can be reused. In addition, each such package must bear a QR code or other digital data carrier that enables the package to be tracked and the number of its journeys and rotations to be determined. Furthermore, from 12 February 2029, all reusable packaging offered at points of sale must be easy to identify and distinguish from single-use packaging.

PPWR obligations from 1 January 2030 – the biggest changes in packaging design

• Design for recycling (Design for Recycling, DfR)

All packaging placed on the Community market must be suitable for material recycling and meet the requirements of one of the recycling efficiency classes – A, B or C. This classification determines the extent to which the packaging complies with design-for-recycling criteria, with Class A packaging being the most recyclable and Class C packaging the least recyclable. Packaging that does not meet the requirements of Class C, i.e. packaging with a per-unit recyclability rating of less than 70%, will be deemed unsuitable for recycling and may not be placed on the market.

• Minimum recycled content

From 1 January 2030, plastic packaging will be required to contain a specified minimum level of recycled material. The required level of recycled material will depend on the type of packaging and will be as follows:

• PET contact packaging – 30%,
• disposable bottles – 30%,
• contact packaging other than that made from PET – 10%,
• other plastic packaging – 35%.
• Discontinuation of certain packaging formats

It will be prohibited to place on the market the types of packaging listed in Annex V to the PPWR Regulation, in particular certain single-use plastic packaging. The restrictions will include, amongst other things:

Packaging formats being phased out	Examples of packaging
single-use plastic bulk packaging	shrink film and film for bundling products (e.g. bottles, tins), plastic promotional wrappers
single-use plastic packaging for fresh, unprocessed fruit and vegetables	nets, bags, trays, containers
single-use plastic packaging used in the HoReCa sector	trays, disposable cups and plates, bags and boxes
disposable plastic packaging for food accompaniments in the HoReCa sector	sachets, cups, trays, boxes for items such as jams, sauces, coffee creamer, sugar and spices
single-use packaging used in the accommodation sector for individual bookings	mini hotel toiletries
very lightweight plastic shopping bags	thin disposable shopping bags and sachets, e.g. for packing fruit, vegetables or bread

• Minimisation

From 1 January 2030, the weight and volume of packaging must be limited to the minimum necessary to protect the product. Double-walled packaging, false bottoms and unnecessary layers that appear to increase the volume of the product will therefore be prohibited.

The provisions of the PPWR Regulation introduce a maximum void ratio for collective, transport and e-commerce packaging of 50%. Void space includes not only air-filled spaces but also any filling materials, such as bubble wrap, polystyrene, foam, paper and other similar materials.

• Objectives for transport packaging

From 1 January 2030, companies using transport or commercial packaging for the transport of goods within the EU – including pallets, collapsible boxes and plastic crates, trays, large bulk containers, vats, drums, canisters, palletised packaging or straps used to stabilise and protect products placed on pallets, shall ensure that at least 40 % of such packaging is reusable.

The PPWR also provides for an obligation; the PPWR also stipulates that, in the case of specific transport packaging used between different business premises of the same operator, or between an operator and an affiliated or partner company, such packaging must be reusable packaging operating within a reuse system. However, in accordance with Commission Delegated Decision (EU) 2026/429, this obligation shall not apply to pallet packaging and straps used to stabilise products on pallets.

PPWR obligations from 1 January 2035 – introduction of a large-scale recycling requirement

From 2035, the assessment of packaging recyclability will be expanded to include an additional criterion – large-scale recycling. This means that packaging will not only have to meet the requirements for design for recycling, but also actually be recycled on an appropriate scale. Manufacturers will therefore be required to carry out assessments based on the quantity (mass) of packaging material that is effectively recycled. The methodology for this assessment and the thresholds for large-scale recycling in each packaging category will be set out in implementing acts adopted by the European Commission.

PPWR obligations from 1 January 2038 – more packaging is being phased out of the market

From 2038, it will be prohibited to place on the market packaging that meets the criteria for Class C, i.e. packaging that can be recycled to a degree greater than 70% but less than 80%. Consequently, only packaging belonging to classes A and B will remain on the market.

Find out more about recycling efficiency classes A, B and C >>

PPWR obligations from 1 January 2040 – stricter requirements for generators and manufacturers

• Increase in the minimum levels of recycled content

The minimum proportion of recycled material used in the production of packaging will increase to:

Packaging type	Minimum recycled content
PET contact packaging	50%
disposable bottles	65%
contact packaging other than that made from PET	25%
other plastic packaging	65%

 

• Higher reuse targets for transport packaging

Companies using specific transport and retail packaging that have so far been subject to a 40 per cent reuse target (including pallets, collapsible plastic containers and crates, trays, large bulk containers, buckets, drums, canisters, palletised packaging and load-securing straps) are aiming to use at least 70% of such packaging in a reusable format within the reuse scheme.

The introduction of the PPWR Regulation requires businesses to correctly identify their role in the supply chain. This is because the scope of packaging obligations depends on whether the company acts as an importer, distributor, supplier or fulfilment service provider. Importantly, the same entity may fulfil several different roles simultaneously, and each of these involves separate requirements.

Importer under the PPWR Regulation

An importer of packaging within the meaning of the PPWR Regulation is any natural or legal person who has is resident or has its registered office in the EU and places on the market packaging originating from a third country. Before an importer places packaging on the EU market, they should ensure that:

• the packaging manufacturer carried out the conformity assessment procedure, drew up all the required technical documentation and the declaration of conformity for the packaging,
• the packaging bears a harmonised label to facilitate waste sorting (from 12 August 2028),
• The packaging bears the manufacturer’s details and the packaging identification number.

The importer must include their name, registered trade name or registered trade mark, their postal address and contact details on every package they import. All this information should be presented in a clear and legible manner.

The obligations of the packaging importer also include:

• keeping a copy of the EU declaration of conformity and making it available, together with the full technical documentation, to market surveillance authorities,
• ensuring that the packaging is transported and stored under appropriate conditions which do not adversely affect its compliance with the PPWR requirements,
• withdraw all packaging that does not comply with the PPWR from the market and inform the relevant authorities of this without delay.

Distributor as defined in the PPWR Regulation

According to the definition set out in the PPWR Regulation, a packaging distributor is an entity within the supply chain which places the packaging on the market but is neither the importer nor the manufacturer of that packaging. The distributor of the packaging may be either a natural person or a legal person.

NOTE: The packaging distributor should not be confused with the final distributor. There may be several distributors in the supply chain, but only one of them will be the final distributor.

Before placing the packaging on the market in a given Member State The distributor is obliged to check whether:

• the packaging manufacturer is registered in that Member State’s EPR register,
• a harmonised label has been affixed to the packaging to facilitate waste sorting (from 12 August 2028),
• The packaging bears the manufacturer’s and importer’s details, as well as the packaging identification number.

If the packaging does not comply with the currently applicable requirements of the Regulation, the distributor may not make it available on the market until the non-compliance has been rectified. In cases where packaging that does not comply with the PPWR has already been placed on the market, the distributor must either bring it into compliance or withdraw it from the market. They should also inform the relevant authorities of the non-compliance detected and the corrective measures taken.

At every stage of the distribution of packaging and packaged products, the distributor must to act with due care, including storing and transporting goods in a manner that does not adversely affect their compliance with the PPWR requirements. They are also obliged to provide documentation and information that will demonstrate the packaging’s compliance with the PPWR requirements. Although the PPWR does not require distributors to hold a declaration of compliance, keeping full documentation makes it significantly easier to pass any potential inspection. Interzero’s experts therefore recommend that all distributors obtain such declarations.

Can an importer or distributor also be a manufacturer?

Yes. This follows directly from Article 21 of the PPWR Regulation. The importer and distributor must fulfil the manufacturer’s obligations if:

• place packaging on the market under their own name or their own trade mark,
• modify packaging that has already been placed on the market in a way that may affect its compliance with the requirements of the PPWR Regulation.

Exception: if an importer or distributor meeting the above conditions is also a micro-enterprise, they will not be subject to the obligations of a producer. In this situation, the packaging producer will be the natural or legal person who supplies the packaging to that importer or distributor and is established in the EU.

Find out about the role and responsibilities of packaging manufacturers under the PPWR Regulation >>

Supplier as defined in the PPWR Regulation

Under the PPWR Regulation, a supplier is any natural or legal person who supplies the manufacturer with packaging or packaging materials. The supplier should provide the manufacturer with all the information and documents (including technical documentation) necessary to demonstrate the compliance of packaging and packaging materials with the PPWR Regulation. This information must be provided in a language the manufacturer can understand and supplied in either paper or electronic form.

NOTE: One should not confuse a „supplier” with an „order fulfilment service provider” – these entities are at opposite ends of the supply chain and have different roles and legal obligations.

Order fulfilment service provider at PPWR

The PPWR Regulation adopts the definition of a contract fulfilment service provider set out in Article 3(11) of Regulation (EU) 2019/1020. According to this definition, a contract fulfilment service provider is a business entity engaged in commercial activities, as part of which it provides at least two of the following services:

• product storage,
• product packaging,
• addressing parcels and dispatching products,

…without, at the same time, being the owner of those products. The group of order fulfilment service providers includes entities providing postal services, parcel delivery services or any other goods transport services.

Order fulfilment service providers are required to ensure that the storage, handling and packaging, addressing and dispatch of packaging (whether empty or containing a product) take place under conditions that do not adversely affect the packaging’s compliance with the requirements of Articles 5–12 of the PPWR Regulation. They should also assess whether the packaging manufacturer’s assurances regarding compliance with its EPR obligations are complete and reliable.

Under the provisions of the PPWR Regulation, the role of manufacturer is not always fulfilled by the entity that physically produced the packaging in question. In some cases, the manufacturer of the packaging may be the brand owner, an importer or a distributor. Find out how the PPWR Regulation defines a manufacturer and learn about the obligations that this entity must fulfil.

Who is a manufacturer under the PPWR Regulation?

In accordance with Article 3(1)(13) of the PPWR Regulation, a packaging producer is any natural or legal person who:

• produces (i.e. physically produces) the packaging or the product inside the packaging, or
• draws up specifications, commissions the design or manufacture of the packaging or the product inside the packaging under its own name or trade mark. In this case, it is irrelevant whether another party’s trade mark appears on the packaging or the product. What is decisive is who determines the design and specifications of the packaging and markets it under their own brand.

Exception: If the business commissioning the production of packaging is a micro-enterprise and the packaging supplier is established in the same Member State, the packaging supplier, rather than the brand owner, is deemed to be the producer.

Throughout the EU, each package may have only one manufacturer within the meaning of the PPWR Regulation.

See also: Who is a producer within the meaning of the PPWR regulations?

‘Producer’ as defined in the PPWR – practical examples

Manufacturer retail or bulk packaging is usually the entity that fills is the manufacturer of the product and places it on the market in the EU. In practice, this is usually the owner of the product’s brand. This rule does not apply to service packaging (e.g. drink cups, takeaway food boxes).

Example 1: A cosmetics manufacturer orders empty cream jars, then fills them, seals them, packs them into the cardboard boxes supplied to it, and sends them to a wholesaler. The cosmetics manufacturer is the producer of both the cream jar and the cardboard box, even though both items of packaging were physically manufactured by other businesses.

Example 2: A mobile café sells drinks prepared on the premises in multi-material cups without a logo. The café owner does not manufacture these cups.

The manufacturer of transport packaging, service packaging and packaging for primary production is the actual manufacturer of these packaging items. However, if such packaging bears the logo, trademark or brand name of another entity, then its manufacturer, within the meaning of the PPWR, is the owner of a trade mark or logo.

Example 3: The franchisee sells hot dogs in paper wrappers bearing the franchise chain’s logo. These wrappers are manufactured by the owner of the franchise chain, not by the business owner running the outlet.

Under the PPWR, the importer or distributor of packaging may also be regarded as its producer. This is the case if:

• an importer or distributor places packaging on the market under their own name or trade mark,
• an importer or distributor modifies packaging placed on the market in a way that affects the compliance of that packaging with the requirements of the PPWR Regulation.

Example: Company X imports porcelain mugs from China, packed individually in cardboard boxes. Company X then affixes plastic labels to each of these packages, containing washing and care instructions for the mugs (on the back of the package) and its own logo and the mug’s brand name (on the front of the package). Company X incorporates an element made of a different material into the original packaging, which is relevant to assessing the packaging’s compliance with the requirements of the PPWR; it therefore becomes the manufacturer of that packaging.

The obligations of packaging manufacturers under the PPWR Regulation

Packaging manufacturers must fulfil a number of obligations in relation to the packaging they place on the market. For this reason, operators involved in the packaging supply and distribution chain within the EU must ensure that they correctly identify both their role and the list of their legal obligations.

The main responsibilities of packaging manufacturers include, in particular:

• carrying out the conformity assessment procedure packaging (either independently or in collaboration with relevant organisations, such as testing laboratories),
• drawing up and updating the EU declaration of conformity confirming compliance with the PPWR requirements,
• preparation and storage technical documentation and the EU declaration of conformity for the period required by law (5 or 10 years, depending on the type of packaging and its intended use) and making them available upon request by the competent authorities,
• ensuring compliance and identification packaging manufactured in accordance with the requirements of the PPWR Regulation,
• to be displayed on every package a number that enables it to be uniquely identified (e.g. serial number, production batch number),
• to include on the packaging or in a QR code their name, registered trade name or trade mark, postal address and electronic contact details (where available). All information must be provided in a clear and legible manner and positioned so as not to obscure other mandatory information and markings on the packaging,
• notifying the relevant authorities of suspected non-compliance its packaging with the requirements of the PPWR Regulation and the corrective measures taken to remedy this non-compliance.

The full list of a manufacturer’s obligations within the meaning of the PPWR is set out in Article 15 of the Regulation.

The PPWR Regulation not only amends the requirements regarding the design and labelling of packaging, but also the method for determining the entity responsible for fulfilling the obligations arising from extended producer responsibility (EPR). Find out who is considered a producer under the PPWR and learn how to correctly determine your company’s role in various EU markets.

Who is considered a manufacturer under the PPWR Regulation?

The PPWR Regulation defines a producer as a manufacturer, importer or distributor who – depending on the type of packaging, place of business and method of distribution – places the packaging or the product in its packaging on the market of a given Member State for the first time or unpacks the product from its packaging without being the end user. The packaging or the product within the packaging may be made available through traditional sales channels or any form of distance selling, including online sales and telephone sales.

The aim of this regulation is to identify an entity which is located at the start of the supply chain in the Member State in question, and, consequently, should be held liable for packaging or packaged products placed on the market in that country for the first time.

In practice, a ‘manufacturer’ within the meaning of the PPWR regulations may be:

• manufacturer the packaging or the product inside the packaging,
• importer the packaging or the product inside the packaging,
• distributor the packaging or the product inside the packaging,
• an online retailer, who makes the packaging or the product in its packaging available directly to end users in another EU Member State,
• a trader who unpacks or repacks goods prior to their further distribution (only if the above points do not apply).

The PPWR Regulation introduces the principle „one manufacturer for each packaging unit”. This means that, in a given Member State, for every packaging unit, there is always one entity responsible for fulfilling the obligations of the ROP (. EPR) – regardless of how complex the supply chain is.

Are you a manufacturer of packaging or packaged products? Check your EPR obligations in various EU markets >>

‘Producer’ and ‘manufacturer’ in the PPWR Regulation

One of the most common mistakes made by companies operating within the supply chain is to equate a producer with a manufacturer. A manufacturer may also be a producer, but not in every case – The PPWR Regulation distinguishes between these two entities and assigns different responsibilities to each of them.

Manufacturer an entity that manufactures the packaging or the product in the packaging itself, or an entity that commissions the packaging and determines its specifications. Every package placed on the EU market has only one manufacturer, who is primarily responsible for ensuring that this packaging complies with the requirements of the PPWR Regulation regarding design, sustainability and labelling.

Example: Company X orders boxes for sports shoes from Company Y – specifying their exact shape, dimensions and colours, and requesting that its logo be printed on the lid of each box. In this situation, Company X is the manufacturer of the boxes.

Who is the packaging manufacturer? Check the definition and exceptions (article coming soon)

Manufacturer whereas they place the packaging or the packaged product on the market of a given EU Member State for the first time. They are responsible for fulfilling the obligations arising from extended producer responsibility in that Member State.

Example: Company Z operates a chain of supermarket stores in Poland, where it sells packaged products under its own brand. Company Z is the packager of these products (across the whole of the EU) and, at the same time, their manufacturer (within Poland).

When is an importer or distributor considered a manufacturer?

If the packaging manufacturer does not meet the definition of a producer within the meaning of the PPWR (i.e. does not place the packaging or the product in packaging on the market in a given Member State), then the importer or distributor of the packaging or the product in packaging, who meets the conditions set out in the definition of a producer, may be deemed to be the producer of the packaging or the product in packaging within the meaning of the PPWR Regulation, and makes them available for the first time within the territory of a given EU Member State.

If a natural or legal person purchases packaging (empty or containing a product) from another Member State or from outside the EU, and is then the first to place it on the market in one or more EU countries, that person may become the producer of the packaging or the product contained therein and will be required to fulfil the EPR producer’s obligations in each of those countries.

Example: A Polish company imports wholesale quantities of packaged cosmetics from Italy and begins selling them on the domestic market. Although it has not manufactured either the cosmetics or their packaging, it is regarded as the manufacturer in Poland because it was the first to make the packaged products available on the Polish market.

The owner of an online shop as a manufacturer of packaging and packaged products

If a business or an individual sells packaging or packaged products directly to end users in another Member State, rather than the country in which it is established, may be regarded as a producer within the meaning of the PPWR in that country and will be required to fulfil the obligations arising from the local EPR scheme. This means that any entity selling online to individual end-users located in a dozen or so EU countries is simultaneously a producer in all those countries and is subject to local EPR obligations in each of them. This mainly applies to businesses operating online shops, teleshopping and other distance selling channels.

Importantly, the PPWR Regulation explicitly states that in the case of distance selling simply offering the packaging or product to the end user (e.g. via an online shop or an e-commerce platform) is regarded as placing it on the market.

Example: This Polish jewellery manufacturer handcrafts its products and packages them in decorative boxes. It offers all its products via its online shop to end customers – private individuals throughout the EU. The manufacturer is therefore both the producer and the packager of the products in each EU Member State.

Unpacking and repackaging of products in accordance with the PPWR Regulation

A manufacturer, importer or distributor may also meet the definition of a producer where they unpack products from their packaging prior to their further distribution. This applies, amongst others, to logistics companies that are not end-users, which they repackage the goods into smaller packs, and then pass them on to other entities for sale.

How can you determine whether your company is a manufacturer within the meaning of the PPWR?

Assessing whether a given entity is a manufacturer within the meaning of the PPWR requires an analysis not only of the company’s activities themselves, but above all of its role within a specific supply chain.

Although the levels of separate collection of plastic waste are rising year on year, Poland is still failing to realise the potential of the raw material it collects. A report published in May 2026 by Plastics Europe shows that most plastic waste does not end up being recycled, but is sent to incinerators. The low circularity rate for plastics is not merely an environmental issue – at a time when Europe is increasingly committed to the circular economy and is mandating the use of recycled materials, this situation could lead to serious problems with the availability of recycled raw materials and a decline in the competitiveness of Polish companies.

We’re harvesting more and more, but we’re still not processing enough

The latest report from Plastics Europe The Circular Economy for Plastics – A European Analysis 2026 provides further worrying information that highlights the problems facing the Polish and EU plastic recycling sectors. According to the data presented in the report, 2.089 million tonnes of post-consumer plastic waste were collected in Poland in 2024. Only 436,000 tonnes, or 21% of the total stream, were sent for recycling. This means that only around one-fifth of the plastic was returned to the material cycle. The remainder of the waste was managed using other, less sustainable methods – as much as 865,000 tonnes, or 41.4%, of plastic waste was sent to incinerators, whilst 788,000 tonnes (37.7%) was disposed of in landfill. However, from a circular economy perspective, incineration should be a last resort, used only when recycling is not economically viable or impossible due to a lack of suitable technology.

Low levels of plastic recycling have a negative impact on manufacturers of raw materials and plastic products. The limited supply of recycled plastic, combined with price competition between virgin and recycled plastic, means that Only the 30% plastic production process currently relies on recycled materials – both post-consumer (19.6%) and pre-consumer (10%). The remaining 70% of plastics are still produced from virgin raw materials derived from fossil fuels.

Poland is no exception. Europe is also grappling with this problem

Excessive landfilling and insufficient recycling are not merely local problems – similar trends are observed across Europe. A report by Plastics Europe shows that of the 32.7 million tonnes of plastic waste collected in the EU27+3 countries, only 29.6% was recycled. At the same time, as much as 48.9% of waste was sent to incineration plants, and a further 21.5% to landfill sites. This means that over 70% of plastic waste is still not being returned to the material cycle.

Of all plastic waste Packaging waste comes closest to being circular – In Poland, 30% of plastic packaging is recycled, whilst the average for the EU+3 is 40.5%. Plastic waste from agriculture and horticulture ranks second (20% in Poland and 32.5% in the EU27+3). Between 2022 and 2024, both of these waste streams recorded an increase in their recycling rates. The opposite trend is evident in the category of plastic waste from the automotive sector – currently, 9% of this waste is recycled in Poland (compared with an EU average of 17.7%), and between 2022 and 2024, the EU recycling rate for this waste stream fell by as much as one-third.

Data from the automotive sector is particularly interesting in view of the approaching Vehicle ROP – The new regulations are set to require manufacturers to use at least 20% of recycled material in the production of new vehicles.

The authors of the report point out that, despite the increase in collection and sorting rates, Europe still lacks sufficient recycling capacity, and some of the sorted waste is exported outside the region for further processing. To prevent the loss of raw materials caused by exports and to protect third countries from excessive environmental burdens, the EU has amended the rules on cross-border shipments of waste, introducing, amongst other measures, a ban on the export of plastic waste.

Find out about the new regulations on the cross-border shipment of waste >>

Separate waste collection is still important

The Plastics Europe publication focuses not only on systemic issues, but also highlights the importance of individual efforts and actions. One such effort is the separate collection of plastic waste, which enables a significant amount of raw material to be returned to the cycle. The current recycling rate for separately collected plastic stands at 46.5%, whereas for waste entering the mixed waste stream, this figure is only 2.3%.

Countries that invest in technologies for sorting residual waste stand out significantly above the EU average. Thanks to improved sorting processes in Germany, Poland and Spain, it has become possible to recover a greater quantity of plastics from mixed waste, and the recycling rate for plastics from this stream has risen from 3.8% to 5.6%. However, separate collection remains the main source of waste sent for material recycling. Experience in these countries shows that even the most advanced sorting technologies are unable to completely replace source-separated collection. Mixed waste is significantly more contaminated, which limits its potential for reuse and increases the likelihood of it being sent for thermal treatment at a waste-to-energy plant.

 

Sources:

1. A dramatic slowdown in Europe’s transition to a circular plastics system, https://plasticseurope.org/media/circular-economy-report-2026-dramatic-slowdown-in-plastics-circularity/
2. Plastics Europe, The Circular Economy for Plastics: A European Analysis, https://plasticseurope.org/wp-content/uploads/2026/05/Circular-Economy-Report-2026-full-report.pdf
3. Poland is drowning in plastic. Only 21 per cent is recycled, https://www.bankier.pl/wiadomosc/Polska-tonie-w-plastiku-Tylko-21-proc-trafia-do-recyklingu-9135839.html
4. Plastics Europe, The Circular Economy for Plastics: A European Analysis – Executive Summary, https://plasticseurope.org/wp-content/uploads/2026/05/CER26-SINGLEPAGE-Executive-Summary.pdf