PPWR: Which obligations already apply and what companies need to do today

Since 12 August 2026, Regulation (EU) 2025/40 on packaging and packaging waste, commonly known as the PPWR, has been directly applicable throughout the European Union. However, this does not mean that all of its requirements are already fully operational: the Regulation follows a progressive implementation timetable that will continue over the coming years.

Let us therefore look at what is already mandatory, who is responsible, and which documents companies need to prepare.

What is already applicable?

The obligations concerning supply-chain operators and conformity documentation are already applicable today, in particular Articles 15–21 and Articles 38–39. Manufacturers must therefore assess packaging conformity, prepare the technical documentation and issue the EU Declaration of Conformity.

Among the requirements laid down in Articles 5–12, the following are already relevant:

- Article 5, concerning substances present in packaging, including the overall limit of 100 mg/kg for lead, cadmium, mercury and hexavalent chromium;

- the general obligation to minimise the presence of substances of concern;

- the PFAS limits, but only for food-contact packaging;

- Article 11, where the packaging is declared reusable.

By contrast, the new recyclability performance grades under Article 6, the minimum recycled plastic content requirements under Article 7, the compostability requirements under Article 9, the minimisation requirements under Article 10 and the new harmonised labelling requirements under Article 12 are not yet fully applicable. These provisions will progressively enter into application from 2028 and, in particular, from 2030 onwards. Article 8, concerning bio-based feedstock, does not currently impose an autonomous compliance requirement applicable to packaging.

The Declaration of Conformity should therefore refer only to the requirements actually applicable on the date the packaging is placed on the market, indicating as “not applicable” or “not yet applicable” those whose application date lies in the future.

Who is responsible for conformity?

In the situation most commonly encountered by cosmetic companies, the PPWR manufacturer is the legal entity that has the packaged product designed or manufactured and markets it under its own name or trademark. This entity is responsible for ensuring the conformity of the final packaging, even where bulk production, filling operations or the manufacture of individual packaging components are outsourced.

The supplier is normally the company that physically manufactures and supplies the packaging material or its components: bottle, jar, pump, cap, label or carton. The supplier must provide the manufacturer with all the information, specifications and evidence required for the conformity assessment. A generic supplier declaration does not replace the technical documentation for the packaged product and, as a rule, the supplier does not sign the final Declaration of Conformity.

The importer is the operator established in the Union that places on the market packaging or a packaged product originating from a third country. The importer is not merely responsible for carrying out checks: it may place on the market only compliant packaging and must ensure that the conformity assessment, technical documentation, Declaration of Conformity, identification and labelling requirements have been fulfilled. The importer must also retain the Declaration, make the technical documentation available and take corrective action, including withdrawal or recall, where a non-conformity is identified. If the importer markets the packaging under its own name or trademark, or modifies it in a way that may affect compliance, it assumes the obligations of the manufacturer directly.

The distributor, on the other hand, is the operator in the supply chain, other than the manufacturer or importer, that makes packaging available on the market. The distributor must act with due care and verify that the mandatory information is present and, where required, that the relevant EPR registration has been completed. It does not normally have to prepare the technical documentation or the Declaration of Conformity unless it places its own trademark on the packaging or modifies the packaging in a way that may affect its conformity.

Manufacturer and EPR producer are not the same thing

The term “producer” is a territorial concept linked to Extended Producer Responsibility, or EPR. It identifies the operator that makes packaging or packaged products available for the first time within the territory of a Member State.

The manufacturer and the EPR producer may coincide when the trademark owner sells in its own country. They may also coincide where the manufacturer sells directly to consumers or end users in another Member State: in this case, the manufacturer also becomes the EPR producer in the country of destination. Where, instead, the sale is made to a local distributor that subsequently resells the products, the EPR producer may be the distributor.

This status derives from the actual commercial flow and cannot be freely assigned by contract.

EPR obligations include registration in the relevant country, participation in the applicable collective scheme, reporting of packaging quantities and payment of the contributions required to finance collection, sorting, recycling and management of packaging waste.

Technical documentation and Declaration of Conformity

The technical documentation required by Annex VII must demonstrate why the packaging complies with the Regulation. Depending on relevance, it should include a description of the packaging and its intended use, a breakdown of components and materials, supplier documentation, an analysis of non-compliance risks, test results, calculations and references to harmonised standards, common specifications or other technical specifications used.

The Declaration of Conformity set out in Annex VIII is the final document through which the manufacturer assumes responsibility for conformity. It must have a unique identification number, suitably managed through a progressive numbering system, and must accurately identify the packaging to which it relates.

It is not advisable to use one generic declaration covering all company references. The declaration should be issued for each clearly identifiable packaging type, format, batch or series. Different product references may be grouped together only where they genuinely share the same packaging configuration, the same conformity assessment and the same technical documentation. Where this correspondence does not exist, separate declarations should be prepared.

How long is the Declaration of Conformity valid?

The Declaration does not have a predetermined expiry date. The five-year retention period for single-use packaging and the ten-year period for reusable packaging are document-retention periods, not validity periods.

The requirement to keep the Declaration up to date does not mean that it must be reissued every year. An update is required where there is a substantial change to:

1. the design, format, materials or components of the packaging;

2. the supplier or production process, where the change affects the available supporting evidence;

3. the intended use or the interaction between the packaging and the product;

4. the applicable legislation, a harmonised standard, a common specification or the outcome of the conformity assessment.

In the absence of substantial changes, the Declaration remains valid.

Sales in other European countries

When a packaged product is sold in another Member State, both the documentary obligations and the EPR obligations applicable in the country of destination must be checked.

The Declaration must be drawn up or translated into the language or languages required by the relevant Member State. There is not yet a general EU-wide authorisation allowing English to be used in every Member State. Some countries have already accepted it: Germany, for example, allows the Declaration to be retained in either German or English.

Micro-enterprises: caution, this is not a general exemption

Where a micro-enterprise has packaging or a packaged product manufactured under its own name or trademark and the supplier is established in the same Member State, the PPWR considers the supplier to be the manufacturer.

The micro-enterprise should therefore obtain a Declaration of Conformity identifying the complete packaging unit and verify in writing that the supplier actually assumes the role of PPWR manufacturer.

Where the bottle, closure, label and carton are supplied by independent suppliers and no single party assumes responsibility for the complete packaging unit, it is not advisable to assume that the micro-enterprise is automatically exempt. Declarations relating to individual components constitute supporting documentation, but they do not automatically combine to form the final Declaration of Conformity.

SoC and PFAS: what is the current situation?

As regards substances of concern, or SoCs, there is not yet a definitive and binding PPWR list. ECHA is completing the study that will support the Commission report due by 31 December 2026. Any lists circulated during this phase are working documents and do not yet constitute new restrictions.

The general obligation to minimise the presence of substances of concern is, however, already applicable and should be documented through a risk-based approach.

The quantitative restriction on PFAS is already applicable, but only to packaging intended to come into contact with food. It does not automatically apply to cosmetic packaging or other non-food packaging, without prejudice to any restrictions imposed under REACH, the POPs Regulation or other chemicals legislation.

What comes next?

From 2028 onwards, harmonised labelling and compostability requirements will progressively apply. From 2030, or from later dates linked to the adoption of implementing acts, design-for-recycling requirements, minimum recycled content, weight and volume minimisation, empty-space limits, restrictions on certain packaging formats and reuse targets will become increasingly important. From 2035, recyclability will also have to be demonstrated “at scale”.

The technical documentation prepared today should therefore be structured so that it can be updated progressively without having to be rebuilt from scratch each time.

Cosmetic Solutions services

**Cosmetic Solution Smart** is the basic service. It includes the provision of an editable EU Declaration of Conformity template together with the relevant instructions. The assessment, completion, signature and subsequent updates remain the responsibility of the client.

The **full PPWR service** includes identification of the company’s regulatory role, verification of the applicable requirements, assessment of supplier documentation, preparation of the technical documentation and drafting of the Declarations of Conformity for the relevant packaged products.

For companies wishing to outsource the ongoing management of compliance as well, Cosmetic Solutions may also act, under a specific mandate, as an authorised representative pursuant to Article 17, including the preparation and retention of Declarations of Conformity, document management and relations with the competent authorities, while the manufacturer remains legally responsible for the conformity of the packaging.