Manufacturer, importer or distributor – who is responsible for PPWR?

Who is responsible under the PPWR – manufacturer, producer, importer or distributor?

There is no single answer that applies to every company. Responsibility must be determined separately for the specific packaging, sales model and market.

Manufacturer and producer in the PPWR – they are not synonyms

This is the most important distinction in the entire PPWR responsibility system.

In the Polish version of the Regulation:

• wytwórca corresponds to the English term manufacturer;
• producent corresponds to the term producer, used primarily in the extended producer responsibility system.

The European Commission indicates in its 2026 guidance that these are roles created for different purposes.

The manufacturer primarily ensures that the packaging complies with sustainability and labelling requirements.

The producer, on the other hand, is the entity responsible for the relevant EPR obligations in the Member State where the packaging is expected to become waste.

Who is the manufacturer under the PPWR?

Article 3 of the PPWR defines a manufacturer as any natural or legal person who manufactures packaging or a packaged product.

However, this will not always be the undertaking that physically produces the carton, bottle or film.

Where a company has packaging or a packaged product designed or manufactured under its own name or trademark, it may, in principle, be the manufacturer within the meaning of the PPWR.

The Commission guidelines indicate that the following are of primary importance:

• who orders the packaging,
• who decides on its specification,
• who commissions the design or production,
• under whose name or trademark the packaging is manufactured.

Therefore, the question ‘who has the machine that produces the packaging?’ does not always lead to the correct answer.

What obligations does a PPWR manufacturer have?

The manufacturer bears primary responsibility for the technical compliance of the packaging.

In accordance with Article 15, it must, among other things:

• place on the market only packaging that complies with the applicable requirements of Articles 5–12;
• carry out or have carried out the conformity assessment procedure;
• draw up technical documentation in accordance with Annex VII;
• after demonstrating compliance, draw up the EU declaration of conformity;
• ensure that series production remains in conformity with the documentation;
• take account of changes to the design, material and characteristics of the packaging;
• reassess the packaging if a change may affect compliance;
• ensure the required identification information and traceability of the packaging;
• take action in the event of identified non-compliance.

This is why the manufacturer should be identified before starting the process of preparing the declaration.

Own brand and private label – who is the manufacturer?

Outsourcing production to an external factory does not automatically mean that the factory is responsible as the manufacturer.

Where an undertaking orders the design or manufacture of packaging or a packaged product under its own name or trademark, the PPWR definition may assign the role of manufacturer to the brand owner.

A typical private-label analysis should answer the following questions:

1. Who determines the packaging specification?
2. Who approves the design?
3. Whose marking appears on the packaging or product?
4. Who commissions the production?
5. Does the specific microenterprise exemption apply?

Documentation received from the factory may still constitute the primary evidence, but an outsourcing agreement alone does not automatically transfer the responsibility arising from the PPWR definition.

Microenterprise exemption – when can the supplier be the manufacturer?

The PPWR provides for a specific rule for certain microenterprises.

Where the entity commissioning packaging under its own name or trademark:

• meets the definition of a microenterprise under Commission Recommendation 2003/361/EC and
• the packaging supplier is established in the same Member State,

the packaging supplier may be considered the manufacturer.

The Commission notes that a microenterprise is generally an enterprise employing fewer than 10 persons and whose annual turnover or annual balance sheet total does not exceed EUR 2 million, taking into account the rules on linked enterprises and partner enterprises.

However, the exemption cannot be applied automatically to every small company. All PPWR conditions must be met.

Who is a PPWR producer and why is this mainly about EPR?

A producer within the meaning of the PPWR is a role primarily linked to extended producer responsibility.

A producer may be a manufacturer, importer or distributor, provided that it meets the relevant criteria for the first making available of packaging or a packaged product in the territory of the relevant Member State.

The producer is responsible, among other things, for the EPR obligations laid down in the chapter on producers, including appropriate registration and the financing of the management of packaging waste.

The Commission describes the principle:

one producer for each packaging unit on the market where it is expected to become waste.

Therefore, the EPR producer may be a different undertaking from the manufacturer responsible for the technical compliance of the packaging.

Manufacturer and EPR producer – comparison

Who is an importer under Regulation (EU) 2025/40 on packaging and packaging waste?

An importer is any natural or legal person established in the Union who places on the market packaging originating from a third country.

The role of the importer is particularly important for purchases from China, the USA, the United Kingdom and other non-EU countries.

An importer cannot limit its role to customs clearance or retaining an invoice from a foreign supplier.

Before placing packaging on the market, it must verify the compliance elements required by Article 18.

What obligations does an importer under Regulation (EU) 2025/40 on packaging and packaging waste have?

The importer should verify whether the foreign manufacturer has correctly fulfilled its obligations.

Before placing packaging on the market, the importer should check, among other things:

• whether the appropriate conformity assessment procedure has been carried out,
• whether technical documentation has been drawn up,
• whether the packaging bears the required marking, if the relevant requirement already applies,
• whether the traceability requirements have been met,
• whether the packaging is accompanied by the appropriate information and documents.

If the importer has reason to believe that the packaging does not comply with Regulation (EU) 2025/40 on packaging and packaging waste, it should not place it on the market until compliance has been ensured.

Therefore, a document titled “PPWR Certificate” received from a factory outside the EU should not automatically conclude the verification process.

Who is a distributor under Regulation (EU) 2025/40 on packaging and packaging waste?

A distributor is any natural or legal person in the supply chain, other than the manufacturer or importer, who makes packaging available on the market.

A typical example may be a wholesaler or trading company that purchases packaging or a packaged product from an earlier operator and resells it.

The statement ‘we are only a distributor’ does not, however, automatically determine a company’s status.

If a distributor uses its own brand, modifies the packaging or is the first to make it available on a particular market, additional roles may arise.

What obligations does a PPWR distributor have?

Article 19 requires the distributor to act with due care in relation to the PPWR requirements.

Before making packaging available on the market, it should verify the relevant elements required by the Regulation, including, where applicable, the required marking and data identifying the relevant economic operators.

If the distributor has reason to believe that the packaging does not comply with the relevant PPWR requirements, it should not make it further available until compliance has been ensured.

It should also ensure that the storage and transport conditions of packaging under its responsibility do not adversely affect its compliance.

When does an importer or distributor become a manufacturer?

Article 21 is one of the most important provisions for importers, retail chains and own brands.

An importer or distributor is considered a manufacturer for the purposes of the relevant obligations if it:

• places packaging on the market under its own name or trademark, or
• modifies packaging already placed on the market in a way that may affect its compliance with the PPWR.

In that case, it is no longer sufficient to say:

‘We only import’

or:

‘We only sell.’

The economic operator may assume the manufacturer’s obligations relating to conformity assessment, documentation and the declaration of conformity.

What changes may result in assuming the manufacturer’s responsibility?

Not every intervention automatically results in a change of role. The key issue is whether the modification may affect compliance.

Analysis may be required for, among other things:

• a change of material,
• a change of design,
• adding a new layer,
• a label change affecting recyclability or marking,
• a change of adhesive,
• a change of coating,
• a change of closure,
• repackaging the product into a new type of packaging.

Therefore, the company’s change procedure should include the question of whether a modification also affects the classification of the PPWR role.

The packaging supplier has its own obligation to provide documentation

A manufacturer does not have to generate all raw material data itself if it comes from an earlier stage of the supply chain.

Article 16 requires the supplier of packaging or packaging material to provide the manufacturer with the information and documentation needed to demonstrate compliance.

These may include:

• material specifications,
• composition and layer structure,
• component data,
• test results,
• information on restricted substances,
• data on recycled content,
• standards and technical specifications,
• other evidence needed for a specific assessment.

However, the provider of documents does not automatically have to be the manufacturer of the final packaging.

Fulfilment and logistics operators – are they subject to the PPWR?

The PPWR also provides for obligations for fulfilment service providers.

Article 20 requires that conditions during storage, handling, packing, addressing or dispatch do not adversely affect packaging compliance.

However, merely providing fulfilment services does not automatically mean that the operator is a manufacturer or producer.

What it actually does must be analysed.

Online sales to another EU country may create an EPR producer role

The definition of producer in the Regulation (EU) 2025/40 on packaging and packaging waste also covers distance sales.

If an undertaking from one country sells packaging or a packaged product directly to an end user in another Member State, it may become a producer for EPR purposes in the recipient country.

Example:

a Polish company sells a product directly to a consumer in Germany.

The company may remain the same manufacturer responsible for the technical compliance of the product throughout the EU, while also having an EPR producer role in Germany.

Therefore, cross-border e-commerce should be analysed market by market.

B2B sales do not always exclude producer obligations

An end user does not have to be a consumer.

It may also be an undertaking that uses the product professionally or industrially and does not make it further available on the market in the form in which it was supplied.

Therefore, for B2B sales to another Member State, it is necessary to determine:

• whether the recipient will resell the product,
• whether the recipient will use it themselves,
• where the first making available on the market takes place,
• what type of packaging is being analysed.

The company’s role may depend on the type of packaging

Commission guidelines show that sales packaging and transport packaging are not always analysed in the same way.

For sales or grouped packaging, the manufacturer is often the entity carrying out the final operations, including filling the packaging with the product.

For transport, service or primary production packaging, the manufacturer is more often the entity manufacturing the finished packaging, unless rules on own-brand packaging or an order for a specific design apply.

One delivery may therefore include:

• a product bottle,
• an individual carton,
• a grouped carton,
• a pallet,
• stretch film,
• an e-commerce carton.

The outcome of the role analysis may differ for each of them.

Examples – which PPWR role may apply?

Who prepares the documentation, and who only checks it?

PPWR also requires traceability of operators in the supply chain

Article 22 lays down obligations concerning the identification of economic operators.

At the request of the competent authority, a company should be able to identify the relevant operators from whom it received packaging or a packaged product and to whom it supplied them.

The information must be retained for a period corresponding to the nature of the packaging:

• 5 years for single-use packaging,
• 10 years for reusable packaging.

Therefore, the PPWR role map should be linked to actual supplier and customer data.

How do you prepare a PPWR role map in your business?

Do not assign one role to the entire company. Assign roles to the packaging, the flow and the market.

The most practical structure is:

packaging → supplier → branding → country of origin → manufacturer → importer → distributor → market → EPR producer → documents.

It is useful to include the following columns in a spreadsheet or system:

• packaging type code,
• packaging category,
• supplier,
• supplier’s country,
• who determines the specification,
• whose brand appears on the packaging,
• PPWR manufacturer,
• importer,
• distributor,
• EPR producer for each market,
• person responsible for the documentation,
• declaration of conformity,
• documentation version.

Most common mistakes when determining the role under the PPWR

• using ‘producer’ and ‘manufacturer’ as synonyms;
• assuming that the physical factory is always the manufacturer;
• assuming that having your own logo always leads to the same outcome without checking the microenterprise exemption;
• considering that an importer is not responsible for verifying the documentation of a foreign manufacturer;
• claiming ‘we are only a distributor’ without analysing branding and modifications;
• overlooking the role of the EPR producer when selling to other EU Member States;
• assuming that B2B excludes the end user;
• assigning one role to the entire company regardless of the packaging;
• not taking account of transport cartons and e-commerce;
• preparing the declaration before establishing who the manufacturer is.

Manufacturer, importer or distributor – checklist for determining responsibility

1. Identify the specific packaging type.
2. Determine its function: sales, grouped, transport, e-commerce or other.
3. Establish who physically manufactures it.
4. Establish who commissions its design.
5. Check who decides on the specification.
6. Check whose name or trade mark appears on the packaging.
7. Verify whether the microenterprise exemption applies.
8. Establish the country of origin of the packaging.
9. Check whether imports from outside the EU are involved.
10. Identify the manufacturer.
11. Identify the importer.
12. Identify the distributor.
13. For each market, establish the EPR producer.
14. Check distance sales to end users.
15. Determine who prepares the technical documentation.
16. Determine who draws up the EU declaration of conformity.
17. Link the roles to the documents and the packaging version.

Why are PPWR roles difficult to manage in a standard spreadsheet when there are many packaging types?

The problem arises particularly when a company:

• has many suppliers,
• imports some packaging,
• operates private label,
• sells in several countries,
• uses fulfilment services,
• regularly changes designs and suppliers.

One packaging type may have one manufacturer, but different EPR producer roles depending on the sales market.

The system should therefore store not only the name of the responsible company, but also the relationship: packaging → version → flow → market → role → obligation → document.

Who is ultimately responsible for PPWR compliance?

The appropriate manufacturer is primarily responsible for the technical compliance of a specific packaging type, but importers, distributors, suppliers and EPR producers have their own separate obligations.

An importer cannot rely uncritically on a document from an overseas factory. A distributor cannot make packaging available if it has reason to believe that it is non-compliant. A supplier must provide the data needed to demonstrate compliance. A producer fulfils the relevant EPR obligations in the relevant market.

The order is therefore crucial:

packaging → flow → market → role → requirements → evidence → documentation → declaration.

Only after carrying out this analysis can it be responsibly determined who should prepare the technical documentation and who is responsible for the EU declaration of conformity.

FAQ – manufacturer, importer and distributor under the PPWR

Sources

Legal basis: Regulation (EU) 2025/40 of the European Parliament and of the Council on packaging and packaging waste – EUR-Lex

European Commission guidance: Commission Notice C/2026/3084 – Guidance on Regulation (EU) 2025/40

The article uses in particular:

• Article 3 – definitions of manufacturer, producer, importer, distributor and other operators,
• Article 15 – obligations of manufacturers,
• Article 16 – obligations of suppliers of packaging and packaging materials,
• Article 17 – authorised representative,
• Article 18 – obligations of importers,
• Article 19 – obligations of distributors,
• Article 20 – fulfilment service providers,
• Article 21 – cases in which the obligations of manufacturers apply to importers and distributors,
• Article 22 – identification of economic operators,
• Article 38 – conformity assessment procedure,
• Article 39 – EU declaration of conformity,
• Articles 44–45 – registration of producers and extended producer responsibility,
• Annex VII – technical documentation and conformity assessment procedure,
• Annex VIII – structure of the EU declaration of conformity.