As of 12 August 2026, the main provisions of Regulation (EU) 2025/40 on packaging and packaging waste (“PPWR”) apply. The PPWR (Packaging and Packaging Waste Regulation) is an EU regulation replacing the previous Directive 94/62/EC on packaging and packaging waste (“Directive 94/62/EC”).

Although the Polish legislation intended to align national law with the applicable PPWR is still undergoing the legislative process, this does not affect the applicability of the Regulation in Poland or throughout the European Union. Unlike its predecessor, Directive 94/62/EC, the PPWR is directly applicable. This means that Member States do not need to adopt additional legislation for the provisions of the Regulation to apply.

The main objective of the Regulation is expressly stated in its preamble. It aims to reduce the amount of packaging and packaging waste and to increase the reuse and recycling of packaging throughout the European Union. The Regulation covers all packaging, irrespective of the material used, as well as packaging waste generated, among others, in industry,

retail, services and households. The PPWR introduces definitions of packaging as well as manufacturers, producers and distributors, and regulates their respective obligations.


Packaging – definition under the PPWR

Pursuant to Article 3(1)(1) of the Regulation, “packaging” means an item, irrespective of the materials from which it is made, that is intended to be used by an economic operator for the containment, protection, handling, delivery or presentation of products to another economic operator or to an end user and that can be differentiated by packaging format based on its function, material and design.

An indicative list of items covered by the definition of packaging is set out in Annex I to the Regulation.

Accordingly, packaging within the meaning of the Regulation includes, among other things, sweet boxes, mailing pouches for catalogues and magazines, flower and plant pots, glass bottles, clothes hangers, foil packaging for tea and coffee, as well as permeable tea, coffee or other beverage bags.


Packaging sustainability requirements

The PPWR introduces recyclability requirements and related requirements concerning packaging composition and design, minimum recycled content, the reduction of unnecessary packaging, reuse and labelling. At the same time, it sets out obligations for individual participants in the supply chain, from manufacturers and suppliers of packaging to importers and distributors. It is therefore particularly important for supply chain participants to properly assess their current status under the PPWR and identify the obligations imposed on them by the Regulation.

When assessing whether the requirements laid down in the Regulation have been incorporated into the day-to-day operations of entities subject to the PPWR, both the production cycle and logistics arrangements should be considered, with particular attention paid to the supply chain. The entry into application of the new rules also provides a good opportunity not only to verify compliance by manufacturers, producers and distributors of packaging with the PPWR requirements applicable to packaging, but also to review existing and newly concluded agreements with business partners. Existing contractual provisions concerning responsibility for packaging, documentation or product non-compliance may no longer reflect the new allocation and scope of obligations.

The PPWR introduces a number of packaging requirements. Under the Regulation, packaging must be manufactured so as to minimise the presence of potentially hazardous substances, including in emissions and materials resulting from waste management, and to limit the negative impact of microplastics. The Regulation also provides for limits on heavy metals in packaging and prohibits the placing on the market of food-contact packaging exceeding specified PFAS thresholds.

Under the Regulation, all packaging placed on the market must be recyclable, i.e. designed for recycling so that the quality of the resulting secondary raw materials is sufficient to replace primary raw materials, and capable of being separately collected, sorted and recycled at scale.

Packaging is subject to an assessment by the manufacturer in terms of its recycling performance. From the date of application of the relevant implementing acts, plus 18 months, producers’ contributions under extended producer responsibility (EPR, Article 45) will be modulated according to recycling performance grades. The Regulation also establishes targets for minimum recycled content in packaging, which are to apply from 2030.

In addition, from February 2028, the Regulation provides for additional requirements concerning food packaging and labels affixed to fruit and vegetables to ensure compliance with compostability standards.

Pursuant to Article 10 of the PPWR, from 1 January 2030 manufacturers/importers will be required to design packaging so that its weight and volume are reduced to the minimum necessary to ensure its functionality.

Packaging must also be identifiable by means of a type, batch or serial number or another identifier, or, where the size or nature of the packaging does not allow this, such information must be provided in an accompanying document.


The PPWR allocates obligations among supply chain participants

The PPWR defines the obligations of individual economic operators in considerably greater detail than the previous rules.

Producer

Under the Regulation, a producer of packaging is subject to a registration obligation in the Member State in which it first makes packaging or packaged products available or in which it unpacks packaged products without being the end user.

Producers are subject to extended producer responsibility in respect of packaging, including product packaging, which they first make available within the territory of a Member State or unpack without being the end user.

Manufacturer

Manufacturers may place on the market only packaging that complies with the requirements laid down in the PPWR. Before placing packaging on the market, they must carry out, or commission, a conformity assessment procedure, prepare technical documentation and draw up an EU declaration of conformity.

Manufacturers are also required to implement procedures ensuring the continued conformity of series production and to respond to relevant changes by carrying out a new conformity assessment.

A manufacturer may appoint an authorised representative in writing. The representative’s tasks are specified in the mandate, which must at least enable the representative to:

• keep the EU declaration of conformity and technical documentation available to market surveillance authorities (for five years in the case of single-use packaging and ten years in the case of reusable packaging);

• cooperate with national authorities on matters concerning non-compliance;

• provide information and documentation, in a language that can be understood, upon a reasoned request from an authority within ten days;

• terminate the mandate if the manufacturer fails to comply with its obligations.

Supplier

Suppliers must provide manufacturers with all information and documentation necessary to demonstrate compliance of packaging with the requirements set out in Articles 5–11 of the Regulation, in a language understandable to the manufacturer and in paper or electronic form.

Importer

Importers may place on the market only packaging that complies with the requirements laid down in Articles 5–12 of the PPWR. Before placing packaging on the market, importers must verify:

• whether the manufacturer has carried out the conformity assessment and prepared the technical documentation;

• whether the packaging bears the required labelling;

• whether the appropriate documentation is maintained; and

• whether the manufacturer has complied with its identification and contact information obligations.

The importer must indicate on the packaging — or by means of a digital data carrier or accompanying document — its name, registered trade name or trademark, postal address and, where available, electronic contact details. This information must be clear, legible and not misleading.

Distributor

Distributors must act with due care in relation to the requirements of the Regulation. Before making packaging available on the market, they must verify:

• whether the producer subject to EPR obligations is registered in the register of producers;

• whether the labelling complies with the Regulation; and

• whether the manufacturer/importer has complied with its identification obligations.

In practice, compliance with the PPWR will therefore largely depend on effective cooperation between the entities covered by the Regulation, the proper allocation of their respective obligations and the efficient exchange of information and documentation between participants in the packaging supply chain.


What should be reviewed in agreements?

The allocation of specific obligations to individual entities under the PPWR does not, in itself, resolve all issues that may arise in business-to-business relationships.

Agreements should specify, in particular, which party is required to provide packaging-related information and documentation and within what timeframe. It is also advisable to provide for an obligation to update such information where the composition, design, manufacturing process or other characteristics of the packaging change.

Contractual representations and warranties given by business partners will also become increasingly important. Depending on an undertaking’s position in the supply chain, it may be appropriate to require an assurance that the packaging or materials supplied comply with the PPWR requirements and that the documentation provided is complete and accurate.

Agreements should address, among other things:

• which party is required to notify the other parties of identified or suspected non-compliance, and within what timeframe;

• which party is responsible for taking corrective action;

• which party bears the costs of replacing or adapting packaging;

• the extent to which a business partner is liable for losses or costs resulting from a breach of PPWR obligations;

• whether the undertaking may conduct an audit or request additional documentation confirming compliance.

Not all of these mechanisms will be necessary in every case. The scope of any amendments should depend primarily on the undertaking’s role in the supply chain and the type of packaging used.

In addition to reviewing agreements with business partners in the areas outlined above, businesses should consider implementing a supplier due diligence procedure or, where such a procedure is already in place, extending it to cover the additional obligations imposed by the PPWR on manufacturers, producers and distributors of packaging.

A due diligence procedure should address the following matters:

• the supplier due diligence process;

• the method of documenting suppliers of individual types of packaging or packaged goods;

• the method of documenting downstream recipients of packaging or packaged goods;

• the retention period for the above data (five years for single-use packaging and ten years for reusable packaging).

The preparation of a due diligence procedure should be preceded by an analysis of the scope of the undertaking’s activities and its supply chain in light of the requirements laid down in the PPWR.

The procedure itself will not be sufficient without appropriate training for employees responsible for purchasing and sales. Therefore, the development of additional internal rules applicable within the organisation should be accompanied by appropriate training for employees responsible for procurement and sales.


Particular attention should be paid to private label arrangements

The PPWR may be particularly relevant to businesses selling products or packaging under their own brand.

Where an importer or distributor places packaging on the market under its own name or trademark, it is, as a rule, treated as a manufacturer for the purposes of the PPWR. The same may apply where an importer or distributor modifies packaging that has already been placed on the market in a manner that may affect its compliance with the PPWR.

This means that a business which, from a commercial perspective, primarily considers itself a distributor may nevertheless be subject to the obligations applicable to manufacturers under the PPWR.

This is particularly relevant to private label agreements, manufacturing agreements and supply agreements. Businesses should verify whether such agreements provide them with access to the information and documentation necessary to comply with the obligations imposed directly on them by the PPWR.


Do all agreements now need to be amended?

The application of the PPWR does not automatically mean that every agreement concerning packaging or packaged goods must be amended.

As a first step, however, businesses should determine their own role and the roles of their business partners under the PPWR and then assess whether their existing agreements adequately enable them to comply with the obligations assigned to them.

In particular, agreements concerning the supply of packaging and packaging materials, contract manufacturing, private label arrangements, imports, distribution, logistics and contract performance may require review.

It should also be borne in mind that, although the PPWR has applied since 12 August 2026, individual obligations laid down in the Regulation become applicable at different times. A review of agreements should therefore take into account not only the requirements currently applicable, but also those that will gradually apply in the coming years.

The PPWR is therefore not merely another piece of legislation concerning waste management. For many businesses, it also means reconsidering the allocation of obligations, risks and liability under agreements throughout the supply chain.

If you require assistance in this area, please contact us.