The European Commission’s latest guidance continues to raise unresolved legal questions for manufacturers, retailers, and online shops.
Since 12 August 2026, Regulation (EU) 2025/40 on packaging and packaging waste (“PPWR“) has been applicable. The Regulation poses significant challenges for all parties involved in the supply chain, from economic operators producing packaging materials through wholesalers to online retailers and will become a key compliance responsibility.
Background and Context
One of the key issues under the PPWR is the correct classification of each economic operator involved in the supply chain. This determines which specific obligations the respective economic operator must fulfil as a manufacturer, producer, supplier, importer, distributor, authorized representative, or final distributor.
Shortly before the PPWR became applicable, the European Commission, through its interpretation of the PPWR in its FAQ published on 3 August 2026, created more confusion than clarity. According to the current FAQ of the European Commission, in the case of unprinted, standardized cardboard boxes, the physical producer is generally considered the manufacturer. Folding, filling, or affixing a shipping label should not, in itself, make the user the manufacturer. However, with transport packaging, some boundaries remain unclear, particularly where several packaging elements such as cardboard boxes, adhesive tape, and film are used together.
The European Commission states:
“A cardboard box has reached its final form even if it is flat and requires folding. If the box has a name or trademark on it, the company carrying the name or owning the trademark will be the ‘manufacturer’. For unbranded, standardized cardboard boxes, the company that physically manufactures the boxes will be ‘manufacturer’. If a company adds a sticker on the box for shipment purposes, it is not considered to be branding, and this company should not be considered ‘manufacturer’.”
Despite, or perhaps precisely because of, the Commission’s new guidance, the key question remains: who qualifies as the manufacturer of the (transport) packaging and is required to fulfil the statutory obligations? This article explores this issue further.
The Definition of “Packaging” as the Entry Point of the PPWR
Any assessment of the requirements under the PPWR must begin by determining whether the Regulation applies. The decisive factor is whether the item or product concerned falls within the definition of packaging under Article 3(1) No. 1 PPWR. According to that provision, packaging means any item, regardless of the material used, 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. The definition is broad. Packaging components and ancillary packaging elements may also fall within its scope.
The European Commission clarifies in its FAQ that, for example, envelopes containing exclusively letters, invoices, account statements, or other correspondence serving a communication function are generally not considered (transport) packaging, because such documents are not regarded as “products” within the meaning of the PPWR (see FAQ, Section II.3). The situation may be different for envelopes intended for the shipment of goods, catalogues, or magazines. This distinction demonstrates that it is not merely the external form of an item that is decisive, but rather its specific function in commercial transactions. The European Commission’s assessment can be applied to all items that could constitute packaging within the meaning of the PPWR.
Furthermore, the PPWR distinguishes between sales packaging, grouped packaging, and transport packaging pursuant to Article 3(1) No. 5, 6, and 7 PPWR. Under Article 3(1) No. 8 PPWR, e-commerce packaging is a specific form of transport packaging. According to the European Commission, sales packaging remains sales packaging even where it additionally fulfils a transport function (see FAQ, Section II.10).
The Manufacturer of unbranded Transport Packaging
The Commission’s new guidance on unprinted standard transport packaging is particularly relevant. In its view, the physical producer of such packaging will generally be treated as the manufacturer under the PPWR. A flat-packed cardboard box is already considered finished if it only needs to be unfolded. Adding a shipping label or other delivery information does not, in itself, make the user the manufacturer.
If, by contrast, a cardboard box bears a name or a trademark, the owner of that name or trademark is, in principle, to be regarded as the manufacturer. In the case of unprinted standard cardboard boxes, however, the Commission considers the actual producer to remain the manufacturer.
For whom is the category of “manufacturer” particularly relevant?
- Packaging producers: Actual producers of cardboard boxes, adhesive tapes, and other packaging products
- Online retailers and mail-order retailers: Standardized cardboard boxes, adhesive tape, void fill material, and shipping labels.
- Online retailers and mail-order retailers: Standardized boxes, adhesive tape, filling material, and shipping labels.
- Importers and Distributors: Depending on the specific circumstances, they may be subject to their own obligations under the PPWR.
- Companies with private-label brands: Particularly relevant because the packaging is attributed to their own name or brand.
- Fulfillment and logistics service providers: Relevant if they provide or modify packaging during the shipping process.
As a second example besides cardboard boxes, the Commission refers to stretch film (see FAQ, Section II.5): where the film is sold on a roll, it already constitutes packaging, even if the user subsequently cuts it to size and uses it to secure pallet loads. In the case of unprinted film, the physical producer is, in principle, the manufacturer, not the user. As a result, a shipment may contain packaging originating from several manufacturers. According to this interpretation, each manufacturer must provide the technical documentation and conformity information required for its packaging.
At first glance, this approach appears favorable for many companies, particularly online retailers. In particular, it may prevent users of standardized transport packaging from being classified as manufacturers solely because they subsequently fill, fold, or label the packaging. From a legal perspective, however, this classification must be doubted. Moreover, for users or distributors within the meaning of the PPWR, this classification may ultimately prove disadvantageous.
Open Questions Relating to the PPWR and Contradictions with the Definitions of the Packaging Unit and Sales Packaging
The Commission’s interpretation is contradicting the concept of the “packaging unit” under Article 3(1) No. 45 PPWR. In practice, transport packaging is often created only through the interaction of several elements: a cardboard box, cushioning material, adhesive tape, a shipping label, strapping, or film. The question therefore arises whether each of these elements should be regarded as packaging, or whether it is only the combination of these elements that constitutes the relevant packaging unit. This distinction is associated with different legal consequences.
In its FAQ, the Commission tends to consider individual packaging elements separately. According to this approach, the respective economic producer of each component would, in principle, remain responsible as the manufacturer. A person who uses a box, film, pallet, or adhesive tape together would therefore not automatically become the manufacturer of all packaging elements used, including in the sense of a packaging unit.
However, this gives rise to a fundamental inconsistency. For the purposes of conformity assessment and the EU declaration of conformity, the Commission expressly requires (in the same document, see FAQ, Section XV.5!) that the entire packaging unit be assessed. The FAQ illustrates this using the example of a ketchup bottle consisting of the bottle, a peelable lid, a label, and a closure system. Under Article 6(9) PPWR, integrated components must be included in the assessment. This stands in contrast to an element-based concept of the manufacturer for individual transport-packaging elements.
The European Commission’s approach also presents considerable challenges from an implementation perspective. The PPWR links various requirements to the specific packaging, such as recyclability under Article 6 PPWR and packaging minimization under Article 10 PPWR. Both requirements can be assessed meaningfully only by reference to the packaging in its actual use and composition. A purely element-based approach gives rise to considerable uncertainty.
A further inconsistency in valuation arises from a comparison with sales packaging. In the case of sales packaging within the meaning of Article 3(1) No. 5 PPWR, the manufacturer is generally regarded as the person who fills the packaging and thereby performs the final decisive step in making the packaged product available. The focus is therefore not necessarily on the physical producer of the packaging material, but on the economic operator who places the packaging into use in its specific function as packaging. By contrast, in the case of transport packaging, the Commission adopts a significantly more element-based approach.
Implications for Adhesive Tape, Labels, and Other Shipping Materials
The practical difficulties are particularly evident in the case of adhesive tapes and shipping labels. Under the PPWR, such materials may be classified as packaging or packaging components. Annex I to the PPWR provides helpful guidance in this regard for a wide variety of materials and components. If their respective economic producers are to be regarded as manufacturers, the question arises as to how they are to fulfil the manufacturer obligations in practice.
Article 15 PPWR requires manufacturers, inter alia, to place only compliant packaging on the market, to indicate certain information on the packaging and to retain technical documentation. These obligations also include compliance with the requirements laid down in Articles 5 to 12 PPWR, in particular the requirements concerning restrictions on substances, recyclability, recycled content, compostability, packaging minimization and reusability, where applicable. In addition, the conformity assessment under Article 38 PPWR must be carried out and the EU declaration of conformity under Article 39 PPWR must be drawn up.
In the case of a cardboard box, it may still be practicable to comply with marking and information requirements on a product-specific basis. In the case of adhesive tape or small shipping labels, this is considerably more difficult. At the same time, distributors are subject to a duty of care under Article 19 PPWR. Before making packaging available on the market, they must verify whether the applicable requirements have been met. If certain packaging components cannot be made available in compliance with those requirements, this creates a significant operational risk for users or distributors.
The FAQ does, however, provide the clarification that not every packaging component must be marked separately and in full. Depending on the nature of the packaging, traceability at batch level will generally be sufficient. Where the size or nature of the packaging does not permit the information to be affixed, the information required under Article 15(5) and (6) PPWR may be provided in an accompanying document (see Sections X.7 and X.8 of the FAQ). However, this does not dispense with the substantive requirements of Articles 5 to 12 PPWR, thereby giving rise to the uncertainties described above. The Commission’s distinction between combinations of individual items of packaging and packaging units also remains unclear in this context. If the European Commission consistently identifies several individual items of packaging from different manufacturers in the case of transport packaging, the combination of packaging items would always have to be accompanied by documentation for each individual component where the information is not provided on the packaging itself.
De Facto Manufacturer Obligations
In addition, Article 21 PPWR must be considered. Under that provision, importers or distributors may themselves be confronted to fulfill obligations of manufacturers under certain circumstances if they place packaging on the market under their own name or trademark, or if they modify packaging that has already been placed on the market in such a way that compliance with the requirements of the PPWR may be affected. The obligation to place only compliant packaging on the market applies, in the European Commission’s view, not only to manufacturers but also to importers and distributors (see FAQ, Section X.1).
Accordingly, it cannot be ruled out that a company which, in line with the Commission’s interpretation, combines or modifies packaging elements may also become subject to additional obligations. However, the Commission’s FAQ does not address this. As a result, the Commission’s interpretation may nevertheless lead distributors, who do not consider themselves to be manufacturers under that interpretation, to be subject to obligations equivalent to those of a manufacturer.
Practical Implications and Recommendations: What Should Affected Companies Do Now?
- Before assessing individual roles, verify whether your products constitute “packaging” within the meaning of the PPWR.
- Assess, based on your position in the supply chain, which obligations actually apply to you. Even if you are not a manufacturer within the meaning of the PPWR, obligations may still arise under the PPWR. In particular, manufacturer obligations may, in certain cases, also apply to importers and distributors.
- Ensure that you receive the information and documentation required for your packaging throughout the supply chain. Even if you are not yourself a manufacturer, as an importer or distributor you may need to be able to provide or verify evidence of conformity, technical documentation, or material information.
- Take account of the requirements relating to recyclability, packaging minimization and labelling already when designing and procuring packaging. Particularly in the case of standardized transport packaging, adhesive tapes and shipping labels, an early assessment should be made as to whether the materials used can, in practice, comply with the requirements of Articles 6, 10 and 15 PPWR.
We would be pleased to assist you in determining your role and the resulting obligations under the PPWR, identifying existing compliance risks, and implementing the necessary measures in practice.
Information current as of 24 August 2026:
In its FAQ version of 3 August 2026, the European Commission further clarified its position on manufacturer classification for transport packaging. However, certain questions remain unresolved. In particular, the relationship between an element-based assessment of individual transport packaging components and the packaging unit raises interpretative questions in our view.
FAQ on the PPWR and Transport Packaging
• Which items are packaging under the PPWR?
The term in Article 3(1), point (1) PPWR is broadly defined. According to the European Commission, it may also include packaging components and ancillary elements. However, items such as envelopes that serve a communication function and contain, for example, letters or bank statements, do not fall within its scope, as they do not package “products” within the meaning of the PPWR.
• What did the European Commission clarify in August 2026?
The Commission further specified its interpretation of manufacturer status in relation to transport packaging. A cardboard box is regarded as being in its final form even if it is still flat-packed and must first be unfolded. In the case of unprinted standard cardboard boxes, as well as other packaging materials such as stretch film, the physical manufacturer is therefore the manufacturer.
• Who is the manufacturer of a shipping cardboard box under the PPWR?
In the case of unprinted, standardized cardboard boxes, the physical producer of the cardboard box is considered the manufacturer according to the Commission’s interpretation. If, however, the cardboard box bears a name or trademark, the holder of that name or trademark is deemed to be the manufacturer.
• What applies to unprinted standard cardboard boxes, adhesive tape, and stretch film?
In the absence of a brand name or (name) marking, the respective physical producer remains the manufacturer in the European Commission’s view. In the case of stretch film, for example, the roll material itself already constitutes the packaging in its final form. As a result, packaging from multiple manufacturers may be combined within a single shipment.
• Does a printed shipping label make the user the manufacturer?
No. According to the European Commission, affixing a sticker solely for shipping purposes does not constitute brand marking.
• Do a cardboard box, adhesive tape, and void fill material form a packaging unit?
This is unclear. In its FAQs, the Commission generally considers individual transport packaging elements separately, meaning that the economic manufacturer of each element remains the manufacturer. At the same time, elsewhere it expressly requires that the entire packaging unit be considered for the purposes of conformity assessment and the EU declaration of conformity.
We would be happy to assist you in determining your role and the resulting obligations under the PPWR in a legally compliant manner, identifying existing compliance risks, and implementing the necessary measures operationally.
Legal Sources and Further Guidance
- PPWR: Regulation – EU – 2025/40 – EN – EUR-Lex
- Commission FAQ regarding the PPWR: FAQ on Packaging and Packaging Waste Regulation (PPWR) – Environment
- Guidance of the Commission regarding the: Commission Notice – Guidance document for Regulation (EU) 2025/40 on packaging and packaging waste
Further Reading: OWiG Reform and Compliance Responsibility
The increasing compliance requirements under the PPWR should also be considered in light of the planned reform of Sections 30 and 130 of the OWiG. The reform underscores the importance of an effective compliance organization and an appropriate response to identified legal violations. We advise companies on the implications of the OWiG reform and on how to effectively structure their compliance frameworks.
Read our in-depth articles on this topic:
→ Effectiveness Becomes Law: The Reform of Sections 30 and 130 of the OWiG from the Perspective of Preventive Compliance
→ Disclosure becomes a penalty factor – What the planned reform of Sec. 30 and 130 of the OWiG means for internal investigations