Tax & Legal
Author: Jenny Mae Vansteenlandt
As of 12 August 2026, the first provisions of the European Packaging and Packaging Waste Regulation (PPWR) will come into force. Although the implementation date is approaching quickly, the impact of this new regulation is still not sufficiently clear for many companies.
Yet a large number of organisations will be affected. Do you work with packaged products, place goods on the market, or use packaging in your logistics processes? If so, there is a strong likelihood that the PPWR will introduce obligations for your business as well.
With the PPWR, the European Union aims to reduce packaging waste and stimulate the circular economy. The regulation not only replaces existing rules but also significantly tightens them.
Where the focus previously lay mainly on packaging waste, the PPWR now covers the entire lifecycle of packaging: from design and material choice to use, reuse, recycling, and reporting.
For companies, this results in additional responsibilities, more extensive documentation requirements, and a greater need for reliable data.
The regulation is not limited to packaging producers. Almost any party that places or uses packaging on the European market will be affected.
The PPWR is generally relevant if you:
Even companies that do not design packaging themselves may still carry responsibilities under the new rules.
A key principle of the PPWR is that multiple parties within the same supply chain can have obligations. Two roles are particularly important:
The manufacturer
The manufacturer is responsible for ensuring the packaging complies with the PPWR requirements. They must be able to demonstrate this compliance.
This is achieved through:
From August 2026 onwards, packaging may only be placed on the market if these documents are available.
The
producer is the party that introduces packaging to the European market for the
first time.
This is not
necessarily the manufacturer. An importer, distributor, or retailer may also
assume this role.
The producer must:
If you import packaged goods from outside the EU, you must verify in advance that:
If the packaging does not comply, it may not be placed on the market.
Distributors mainly have a monitoring role.
They must check whether:
packaging complies with the
PPWR;
the required documents are
available;
there are no indications of
non-compliance.
Appropriate
action must be taken if there is any doubt.
Example
1: Belgian wholesaler
An Italian manufacturer supplies packaged goods to a Belgian wholesaler. The
Belgian company places these products on the Belgian market for the first time.
In this case, the Belgian wholesaler is considered the producer.
Example
2: Private label
A retailer has products manufactured in Asia and sells them under its own brand
name in Belgium.
Because the retailer imports and introduces the products to the European
market, it is considered the producer under the PPWR.
2. Use of recycled materials
Minimum targets are introduced for the use of recycled materials in plastic
packaging towards 2030 and 2040.
3. Improved recyclability
Packaging must be sufficiently recyclable. Non-compliant packaging will
gradually disappear from the marke
4. More reuse
Reuse of packaging is becoming increasingly important, especially within
logistics and transport chains.
5. New labelling requirements
From 2028, a harmonised European labelling system will be introduced, providing
information on material composition and proper sorting.
Several technical implementing rules are still being further developed.
For many companies, the current focus is on preparation. By 12 August 2026, producers must at least have:
This requires a structured approach, reliable supplier information, and clear visibility across the full packaging chain.
Step 1:
Create an inventory of all packaging
Map all packaging used:
This inventory forms the basis for further compliance.
Step 2:
Analyse your role
Your role may differ per product or packaging type.
A single company may simultaneously act as manufacturer, importer, and distributor. A thorough analysis is therefore essential to determine the correct obligations.
Step 3:
Gather the necessary data
For many organisations, the main challenge lies not in the regulation itself,
but in the availability of accurate data.
Ensure timely access to:
The PPWR is currently still in a transition phase. Not all technical guidelines have been finalised, and many companies do not yet have all the required data. However, waiting is not an option. Companies are expected to demonstrate that they are actively working towards compliance, have insight into their packaging flows, and are setting up the necessary processes to meet future obligations.
Those who start now with inventorying, documenting, and analysing will be best positioned to be ready by August 2026.