Maira Berlinck

Senior Customs & Foreign Trade Consultant

From 12 August 2026, Regulation (EU) 2025/40 on packaging and packaging waste, known as the Packaging and Packaging Waste Regulation (PPWR), becomes generally applicable. This Regulation is one of the European Union’s most significant initiatives in the fields of circular economy and sustainability. The new framework replaces the former Directive 94/62/EC and establishes harmonised rules for all packaging placed on the EU market.

Although for the purposes of Regulation (EU) 2025/40, packaging is considered to be placed on the market when it is released for free circulation, and therefore all applicable requirements must be met as from 12 August 2026, it is important to note that the PPWR does not create a dedicated customs control regime at the border. It does not require the submission of supporting documents, declarations of conformity to customs authorities, or specific import certificates for packaging.

Border controls therefore operate through the existing horizontal framework governing the placing on the market and the marketing of such products in the EU.

Market access requirements and market surveillance

Although the Regulation directly affects importers, its main goal is not customs control, but rather packaging compliance and the conditions under which packaging may be placed on the Union market.

The Regulation brings packaging within the scope of Regulation (EU) 2019/1020 on market surveillance. This means that the competent authorities may verify compliance with the requirements applicable to packaging entering the Union from third countries where there are indications of non-compliance or as part of specific market surveillance activities.

Therefore, the impact on economic operators should be understood primarily as a regulatory compliance matter relating to access to the EU market. The Regulation establishes a system of operator responsibility involving all parties in the supply chain, including manufacturers, authorized representatives, distributors, importers and fulfilment service providers, and assigns them specific documentation and compliance control obligations.

Which products are affected?

The Regulation applies to all packaging, regardless of the material used, including plastic, paper, cardboard, glass, metal and wood, and regardless of whether it originates from industrial, manufacturing, commercial, retail, distribution, office, service or household activities. It also covers all packaging waste and all packaging placed on the European Union market, whether supplied by EU manufacturers or imported from third countries.

The obligations therefore do not apply only to companies importing empty packaging. They may also apply to importers of packaged goods if those importers place the packaging concerned on the Union market.

Key changes from 12 August 2026

Although a significant number of provisions under the Regulation will become applicable progressively over the coming years, certain obligations take effect from the date on which the Regulation becomes generally applicable.

The main requirements include the following:

Restrictions on PFAS in food-contact packaging

From 12 August 2026, certain food contact packaging may no longer be placed on the Union market where it contains perfluoroalkyl and polyfluoroalkyl substances (PFAS) above the limits established in Article 5 of the Regulation.

The following thresholds apply:

  • 25 ppb for any individual PFAS measured using targeted analytical methods;
  • 250 ppb for the sum of PFAS measured using targeted analytical methods;
  • 50 ppm for total PFAS, including polymeric PFAS.

The European Commission has also clarified that there is no transitional sell-through period for stocks of packaging containing PFAS. Consequently, food-contact packaging placed on the EU market from 12 August 2026 must comply with these limits regardless of when it was manufactured. Packaging that had already been placed on the market before that date may continue to be made available and does not need to be withdrawn.

Any imports from third countries involving food, beverage or other relevant food-contact packaging will therefore need to demonstrate compliance with these limits.

For importers of food products or other goods using food-contact materials, it will be particularly important to review packaging specifications and obtain the necessary technical information from suppliers.

Heavy metal limits

The Regulation also retains and further harmonises across the EU an existing requirement previously established under the repealed Directive. The combined concentration of lead, cadmium, mercury and hexavalent chromium in packaging materials must not exceed 100 mg/kg.

In addition, compliance with this requirement is expected to be subject to enhanced verification by competent authorities.

EU Declaration of Conformity and additional documentation

Another significant development is the obligation to hold the documentation required to demonstrate compliance with the new regulatory framework, including:

  • EU Declaration of Conformity for packaging subject to the requirements of the Regulation, in accordance with Article 39. The declaration must confirm compliance with the applicable provisions and be drawn up in accordance with the format and content specified by the Regulation;
  • Technical documentation relating to the packaging;
  • The mandatory marking and labelling requirements laid down in Article 12.

Document retention is a critical aspect of this framework. The relevant documentation must be kept for:

  • 5 years for single-use packaging, and
  • 10 years for reusable packaging.
Increased responsibilities for importers established in the EU

The European Commission's guidance document clarifies that the concept of an importer requires a genuine establishment within the European Union.

A branch does not have separate legal personality and therefore cannot be regarded as an importer for the purposes of the Packaging and Packaging Waste Regulation. The requirement to be "established in the Union" refers to a natural or legal person established under the laws of an EU Member State, not merely to a branch office.

Accordingly, a manufacturer established in a third country that only has a branch in the EU must either establish an EU subsidiary or appoint an authorised representative.

For goods imported from third countries, the importer assumes a particularly important role.

Before placing packaging or packaged products on the Union market, the importer must ensure that the manufacturer has carried out the relevant conformity assessment procedures, prepared the required technical documentation and issued the EU Declaration of Conformity where applicable.

The importer must also ensure that the identification and traceability information required by the Regulation is available and that the relevant documentation can be provided to authorities upon request.

Will there be further changes in the coming years?

Yes. Although the Regulation becomes generally applicable on 12 August 2026, many of its measures will be phased in progressively through 2030 and beyond.

These include new provisions on harmonised labelling, the reduction of excessive packaging, restrictions on certain packaging formats, reuse targets and more advanced recyclability requirements.

The application of the PPWR from 12 August 2026 should therefore be understood as the beginning of a progressive transformation of the EU packaging regulatory framework, with further requirements taking effect over the coming years.

The timeline below sets out the key dates:

2026
PFAS limits, heavy metals cap, conformity and EPR checks (arts. 5, 39 and 44).
2027 to 2029
Harmonised label by packaging category (art. 12).
2028
Waste collection point labelling (art. 13).
2028 to 2030
Excessive packaging restrictions (art. 24).
2029
Single use plastics directive amended (art. 67.5).
90% separate collection by weight target (art. 50).
2030
Restrictions on packaging formats (art. 25).
Reuse obligations (art. 29).
Reference documents and further guidance

In June 2026, the European Commission published guidance intended to support the uniform application of the Regulation throughout the European Union. The guidance provides practical clarification on key concepts such as importer responsibilities, conformity assessment obligations and the transition to the new regulatory framework.

Businesses placing packaging or packaged goods on the EU market should monitor further guidance, implementing acts and technical specifications expected to be published in the coming years, as several provisions of the Regulation will continue to be phased in gradually.

Ultimately, from 12 August 2026 onwards, the new legislation represents a significant shift in the responsibilities of operators placing packaging originating from third countries on the EU market.

For importers, the main change will be the transition from treating packaging merely as an accessory component of imported goods to incorporating packaging more systematically into their compliance, traceability and regulatory control processes.


Further Information

Maira Berlinck

Senior Customs & Foreign Trade Consultant