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SPI LedgerNews analysis

The PPWR moved packaging duties off Member States and onto one named company per pack

Directive 94/62/EC told Member States what packaging had to achieve and left them to decide who in the chain carried it; Regulation (EU) 2025/40 applies directly, splits the old essential requirements into separate articles with their own dates, names one manufacturer for each pack and makes that company draw up a technical file and an EU declaration of conformity.

By the SPI teamPublished Updated 19 min readFigures as of 31 Oct 2026

One directive with 4 annexes gave way to one regulation with 71 articles and 13 annexes, applied directly from 12 August 2026

31.6

Years the Directive framed EU packaging law

31 Dec 1994 to 12 Aug 2026, by SPI's calculation

EUR-Lex; DG ENV

71

Articles in Regulation (EU) 2025/40

in 13 chapters, with 13 annexes

Lexaris table of contents (unofficial)

10

Years a manufacturer keeps the technical file for reusable packaging

5 years for single-use packaging, Article 15(3)

lxgesetze.de (unofficial German text)

Source: EUR-Lex (Directive 94/62/EC, consolidated 4 Jul 2018); Lexaris table of contents of Regulation (EU) 2025/40 (unofficial); lxgesetze.de Article 15 (unofficial); DG ENV, checked 31 Oct 2026.

Years in force run from Official Journal publication on 31 Dec 1994 to general repeal on 12 Aug 2026, by SPI's calculation. Article and annex counts are from an unofficial table of contents.

For 31 years the 1994 Directive reached brand owners and converters only through national law, with conformity presumed for packaging made to harmonised standards. Since 12 August 2026 the Regulation has replaced that chain with one text, yet parts of the Directive still apply to the end of 2028 and 2029, so most packaging files now have to cite both regimes for a while.

Exhibit 1On every dimension that matters to a packaging company, the Regulation names an article and an addressee where the Directive named a Member State goal
DimensionDirective 94/62/ECRegulation (EU) 2025/40
Legal formDirective addressed to Member States, transposed before 30 Jun 1996 (Article 22(1))Regulation, directly applicable from 12 Aug 2026
Product rulesAnnex II essential requirements, three groups, enforced through Article 9Separate Articles 5 to 12, each with its own start date
Who carries product rulesNot named; economic operators only listed, Article 3(11)One manufacturer per pack, Article 3(1)(13)
Who pays EPRNational schemes required by Article 7(2) by 31 Dec 2024Producer per Member State, Article 3(1)(15) and Article 45
Proof of conformityPresumption for packaging made to harmonised standards (Article 9(2))Conformity assessment (Article 38), Annex VII file, EU declaration (Article 39)
Record keepingNo EU requirement5 years single-use, 10 years reusable (Article 15(3))
Free movementArticle 18Article 4
EndGenerally repealed 12 Aug 2026; residual articles to 31 Dec 2028 and 31 Dec 2029 (Article 70(1))Evaluation under Article 69

Source: Directive 94/62/EC, consolidated text of 4 Jul 2018; Commission Notice C/2026/3084; lxgesetze.de Articles 3, 15 and 70 (unofficial); DG ENV; consulted, checked 31 Oct 2026.

SPI summary of the texts. Article numbers of the Regulation follow the unofficial texts listed in the Methodology.

Executive summary

Most coverage of the Packaging and Packaging Waste Regulation (PPWR) treats it as a list of new targets. For brand owners and converters the larger change is structural. Directive 94/62/EC set goals for Member States, and each Member State chose who in the supply chain had to meet them. Regulation (EU) 2025/40 applies the same text in all 27 Member States and assigns each duty to a defined role.

Four shifts follow. First, the legal form: the Directive needed 27 national laws to reach a company, and the Regulation needs none, although Member States still run EPR schemes, registers and penalties. Second, the essential requirements of Annex II, three short groups of design rules, are now split across Articles 5 to 12, and each runs on its own clock between 2026 and 2030 and later. Third, the Regulation defines a manufacturer, normally the company whose name or trademark is on the pack, and the Commission reads the text as allowing only one manufacturer per supply chain. Fourth, that manufacturer must hold a technical file and an EU declaration of conformity for 5 years, or 10 for reusable packaging.

The switch is not clean. Article 70(1), read in the unofficial German consolidated text, keeps the Directive’s minimisation rule to 31 December 2029 and several target and reporting articles to 31 December 2028. Commission guidance of 10 June 2026 keeps the old recyclability regime until Article 6(2)(a) applies, no earlier than 1 January 2030.

SPI analysis

The work for brand owners is mostly about ownership of files; the work for converters is mostly about information. A brand owner that puts its trademark on a pack is the manufacturer, even when a converter designs and makes it. A converter becomes the manufacturer only for packaging sold under its own name, or for a micro-enterprise client in the same Member State.

Three moves matter most now: assign the manufacturer and producer for every pack and country, start declarations for the requirements already in force, and replace references to the Directive and its national transposing laws in contracts and specifications. Detailed Ledgers on each requirement are linked in the sections below rather than repeated here.

Key findings

  1. The Directive ran from publication on 31 December 1994 to general repeal on 12 August 2026, about 31.6 years by SPI’s calculation, with seven amending acts between 2003 and 2018 (EUR-Lex consolidated text, 4 July 2018; DG ENV).
  2. Both texts gave operators the same 18-month runway: the Directive’s transposition deadline was 30 June 1996, 18 months after publication, and the Regulation applied 18 months after its entry into force on 11 February 2025, by SPI’s calculation (Legislative Observatory).
  3. Annex II of the Directive grouped its essential requirements in three points; the Regulation spreads the same ground across seven sustainability articles, Articles 5 to 11, plus labelling in Article 12, with start dates from 12 August 2026 to 1 January 2030 or later (Exhibit 3).
  4. The Directive defined no manufacturer or producer; the Regulation defines both, and Commission Notice C/2026/3084 reads Article 3(1)(13) as meaning there is only one manufacturer in a supply chain.
  5. Under Article 15(3), the manufacturer keeps the technical documentation and EU declaration for 5 years after placing single-use packaging on the market and 10 years for reusable packaging (lxgesetze.de, unofficial German text).
  6. Article 70(1) keeps four groups of Directive provisions alive after 12 August 2026, two of them to 31 December 2029, which is later than the 31 December 2028 end of validity EUR-Lex lists for the Directive (Exhibit 12).
  7. SPI calculation: a brand owner that launches or changes 200 pack versions a year, a tenth of them reusable, would hold about 1,100 live conformity files at steady state under the Article 15(3) retention periods (Exhibit 8).

Essential requirements become article-by-article obligations

The Directive’s product rules were short. Article 9(1) allowed packaging on the market only if it complied with all the essential requirements of the Directive, including Annex II (EUR-Lex consolidated text). Annex II had three points: manufacturing and composition (minimum weight and volume, design for reuse or recovery, limits on noxious substances), the reusable nature of packaging, and its recoverable nature, split into material recycling, energy recovery, composting and biodegradability. Article 11 added a heavy metals cap of 100 ppm for lead, cadmium, mercury and hexavalent chromium combined, reached in steps of 600, 250 and 100 ppm.

The Regulation takes that ground and writes each element as its own article with a test, a method and a date (Exhibit 3). The Commission’s guidance notes that the new Article 6(1) on recyclability is similar to Annex II point 3(a) of the Directive, but not the same, and that manufacturers follow the Directive’s requirements until Article 6(2)(a) applies.

Exhibit 3Each Annex II essential requirement now sits in its own PPWR article, and the start dates run from 2026 to 2030 or later
Directive provisionPPWR articleWhen the PPWR rule appliesSPI ruleDetailed Ledger
Annex II point 1, minimum weight and volumeArticle 10 minimisation; Article 24 empty space1 Jan 2030; Directive rule kept to 31 Dec 2029PR-EU-009/insights/ppwr-minimisation-weight-volume-empty-space-grouped-transport/
Annex II point 1, noxious substances; Article 11 heavy metalsArticle 5 substances, including PFAS in food contact12 Aug 2026PR-EU-002/insights/pfas-food-contact-packaging-limits-paper-board/
Annex II point 3(a), material recyclingArticle 6 recyclable packaging, grades A to CEarliest 1 Jan 2030; Directive regime until thenPR-EU-010/insights/ppwr-recyclability-performance-grades-design-for-recycling/
Annex II points 3(c) and 3(d), composting and biodegradationArticle 9 compostable packagingDates in Article 9no data/insights/compostable-packaging-ppwr-national-rules/
Annex II point 2, reusable natureArticle 11 reusable packaging; Articles 26 and 27Dates in Article 11PR-EU-006/insights/ppwr-reuse-targets-transport-grouped-packaging-pallets-crates/
Article 8(2), material identificationArticle 12 labellingEarliest 12 Aug 2028PR-EU-003/insights/ppwr-labelling-harmonised-material-label-digital-marking/

Source: Directive 94/62/EC Annex II and Article 11; Commission Notice C/2026/3084; lxgesetze.de Article 70 (unofficial); SPI Regulation Tracker; consulted, checked 31 Oct 2026.

Start dates marked earliest depend on Commission acts. Detail sits in the linked Ledgers.

Three things change in the nature of the duty, not only its location. The first is measurability. Annex II asked that weight and volume be kept to the minimum adequate amount for safety, hygiene and acceptance, a qualitative test that harmonised standard EN 13428:2004 turned into a documented procedure. The Regulation adds numbers: a 50% empty space cap for grouped, transport and e-commerce packaging in Article 24, and A to C recyclability grades under Article 6.

The second is the start date. Under the Directive, every essential requirement applied from the same date, three years after entry into force. Under the Regulation, PFAS limits in food-contact packaging have applied since 12 August 2026, the harmonised label no earlier than 12 August 2028, and minimisation, empty space and the Annex V format restrictions from about 1 January 2030 (SPI depth record PR-EU-001, citing the Commission’s guidance).

The third is that some duties have no Directive ancestor at all. Exhibit 4 lists them. A brand owner’s gap analysis that only maps old requirements onto new articles will miss them.

Exhibit 4Seven PPWR obligations have no counterpart in the Directive's essential requirements
New obligationPPWR articleStart in SPI trackerSPI rule
Minimum recycled content in plastic packagingArticle 71 Jan 2030PR-EU-004
Higher recycled content tierArticle 72040PR-EU-005
Restrictions on certain packaging formatsArticle 25 and Annex V1 Jan 2030PR-EU-008
Empty space ratio in grouped, transport and e-commerce packagingArticle 24Earliest 1 Jan 2030PR-EU-009
Re-use targets on operatorsArticle 291 Jan 2030PR-EU-006
Deposit and return systems for bottles and cansArticle 501 Jan 2029PR-EU-007
Harmonised sorting label replacing national marksArticle 12Earliest 12 Aug 2028PR-EU-003

Source: Regulation (EU) 2025/40 table of contents (Lexaris, unofficial); SPI Regulation Tracker; Legislative Observatory; consulted, checked 31 Oct 2026.

SPI comparison of article titles with Directive 94/62/EC Annex II. Start dates are those in the SPI tracker records.

The Directive’s Member State targets did not vanish. Recital 151 of the Regulation says that the recycling targets added by Directive (EU) 2018/852, and the rules for calculating them, should be retained. The 2025 and 2030 rates, 65% and 70% of all packaging waste by weight, now sit in Article 52, and Article 43 adds per-person waste prevention targets of 5%, 10% and 15% against 2018 for 2030, 2035 and 2040. The SPI Ledger on PPWR waste prevention targets covers what those mean for brands.

Who is obliged: the manufacturer and the producer

The Directive never said which company had to comply. Article 3(11) defined economic operators only as a list: suppliers of packaging materials, packaging producers and converters, fillers and users, importers, traders and distributors, and authorities and statutory organisations (EUR-Lex consolidated text). It defined neither a manufacturer nor a producer; the word producer appears only in the definition of packaging, as the start of the chain that runs from the producer to the user or consumer. National laws filled the gap in their own ways, which is one reason a pack could have a different obligated company in each country.

The Regulation separates two roles that national EPR law often merged (Exhibit 5). The manufacturer carries product compliance: design, documentation and labels. The producer carries extended producer responsibility in each Member State: registration, reporting and fees.

Exhibit 5The Regulation defines the roles the Directive left to national law, and splits product compliance from EPR
RoleDirective 94/62/ECRegulation (EU) 2025/40Main duties in the Regulation
ManufacturerNot definedArticle 3(1)(13): makes the pack or has it made under its own name or trademarkArticle 15: conformity assessment, technical file, EU declaration, identification, corrective action
ProducerNot definedArticle 3(1)(15): manufacturer, importer or distributor that first makes the pack available in a Member State, or sells direct to end users in anotherRegistration (Article 44) and EPR (Article 45), per Member State
ImporterListed as an economic operatorArticle 3(1)(17): established in the Union, places packaging from a third country on the marketArticle 18 duties; a branch cannot act as importer
DistributorTraders and distributors listedArticle 3(1)(18): any other person in the chain making packaging availableArticle 19 duties
Supplier of packaging or materialsSuppliers of packaging materials listedSupplier, listed among economic operators in Article 3(1)(12)Article 16 information duties
Fulfilment service providerNot mentionedDefined roleArticle 20 duties

Source: Directive 94/62/EC Article 3; Commission Notice C/2026/3084, sections 2 to 4; lxgesetze.de Articles 3 and 15 (unofficial); SPI depth record PR-EU-001; consulted, checked 31 Oct 2026.

The manufacturer test turns on the brand. Article 3(1)(13)(a), as quoted in the Commission’s guidance, makes the manufacturer the person that has packaging or a packaged product designed or manufactured under its own name or trademark, whether or not any other trademark is visible on the pack or product. Point (b) carves out micro-enterprises: if the brand owner is a micro-enterprise and its packaging supplier is located in the same Member State, the supplier is the manufacturer. A micro-enterprise has fewer than 10 employees and turnover or a balance sheet total of no more than EUR 2 million (SPI depth record PR-EU-001).

The Commission draws a firm conclusion from that wording, in section 2 of its guidance of 10 June 2026: “The wording of the definition of manufacturer indicates that there is always only one manufacturer in a supply chain within the meaning of the PPWR.” The same notice adds that the manufacturer is the sole economic operator bearing legal responsibility for compliance with the sustainability and labelling requirements, whoever drafted the declaration.

The producer is fixed country by country. The guidance says that to decide where EPR obligations apply, it is necessary to check where the packaging is first made available on the territory of a Member State, and that the producer pays the EPR fee in the Member State where the packaging is expected to become waste. One company can therefore be the single EU manufacturer of a pack and the producer in several markets. The SPI Ledger on the authorised representative rule for non-EU exporters covers the cross-border producer cases in detail.

In practice: Zentrale Stelle Verpackungsregister.

Germany’s register authority explains the split in its roles and duties guidance. In the German text of the Regulation the manufacturer is the Erzeuger and the producer the Hersteller (lxgesetze.de, Article 3), so German readers should not read Hersteller as manufacturer. The authority says the Erzeuger is responsible for the design and makeup of the complete pack and prepares the technical documentation and declaration; for commissioned products, the company that puts its name or brand on them is the Erzeuger, even where a supplier is named on the pack. For private-label goods it treats the retailer as the Erzeuger. It also notes that in most cases the earlier option of buying service packaging already enrolled in a scheme by a previous distributor no longer applies.

A framework: six supply-chain positions

The two definitions combine into a small number of positions. SPI groups them into six, drawn from Article 3(1) points (13), (15) and (17) as quoted in the Commission’s guidance and from the German register authority’s reading (Exhibit 6). Each position tells a brand owner or converter which file it owns and which it only supports.

Exhibit 6Six positions decide whether a brand owner or converter owns the conformity file, the EPR file, both or neither
PositionExampleManufacturer (conformity file)Producer (EPR file)What the other party owes
1. Brand owner filling in the EUOwn-brand product packed in a Member State and sold thereBrand ownerBrand owner, in each Member State of first supplyConverter supplies data under Article 16
2. Retailer private labelPacks made to order under the retailer's brandRetailerRetailer where it first suppliesCo-packer and converter supply data
3. Converter selling under its own nameStock boxes, mailers or service packaging sold emptyConverterUsually the business that fills and first supplies the pack, on the German register authority's readingBuyer relies on the converter's declaration
4. Converter for a micro-enterprise in the same Member StateSmall brand under 10 staff buying printed packs locallyConverter, under Article 3(1)(13)(b)Brand ownerBrand owner keeps EPR registration
5. Importer of packaged goodsGoods made outside the EU, released for free circulationThe trademark holder, which may sit outside the EUEU importer in its Member StateImporter checks the manufacturer has done its part
6. Non-EU brand selling direct to consumersOnline sales from outside the EUNon-EU brandNon-EU brand, through an authorised representativeSee the Ledger on Omnibus VIII

Source: SPI analysis of Commission Notice C/2026/3084 sections 2 to 4; lxgesetze.de Articles 3 and 15 (unofficial); Zentrale Stelle Verpackungsregister; consulted, checked 31 Oct 2026.

SPI analysis of the official texts. Not legal advice; confirm with the text or counsel.

Position 3 needs care. A converter is the manufacturer only of packaging that it places on the market under its own name or trademark. Once a brand owner fills that packaging and sells the product under its own brand, the brand owner is the manufacturer of the packaged product. SPI has not yet confirmed how the Commission treats the hand-over between an empty stock pack and the filled product; the guidance’s one-manufacturer reading points to the brand owner for the finished pack.

SPI analysis

Most converters therefore sit in a supporting role for most of their volume. Their exposure is commercial rather than legal: a brand owner that must sign an EU declaration will ask for the evidence behind each line, and Article 16 sets information duties for suppliers of packaging or packaging materials. Converters that can hand over a ready-made evidence pack per specification will be easier to buy from.

Conformity and documentation: from presumption to a signed file

Under the Directive, proof of conformity was a presumption. Article 9(2) required Member States to presume compliance for packaging made to harmonised standards whose references were published in the Official Journal, or to recognised national standards where no harmonised standard existed. The Directive asked for no EU declaration of conformity and no technical file; whatever evidence a company held was a national or commercial matter.

The Regulation imports the product-law model familiar from other EU single market rules. Article 15(2), in the unofficial German text, requires the manufacturer to carry out the conformity assessment under Article 38, or have it carried out, and to prepare the technical documentation listed in Annex VII before placing packaging on the market, then draw up an EU declaration under Article 39. The Commission’s guidance confirms that the assessment can be carried out by the manufacturer or by someone else on its behalf, for example a laboratory or a certification scheme, and that the declaration must be drafted by the manufacturer or its authorised representative.

Exhibit 7The Regulation adds five documentation duties that the Directive never had at EU level
DutyDirective 94/62/ECRegulation (EU) 2025/40
Conformity routePresumption for harmonised or national standards (Article 9(2))Conformity assessment under Article 38 and Annex VII
Written declarationno dataEU declaration of conformity, Article 39 and Annex VIII
Retentionno data5 years single-use, 10 years reusable, from placing on the market (Article 15(3))
Repeat after changeno dataReassess when design or relied standards change (Article 15(4))
Identification on packno dataType, batch or serial number, and manufacturer name and postal address (Article 15(5) and (6))
Response to authoritiesNational rulesDocuments within 10 days of a reasoned request (Article 15(10))
Corrective actionNational rulesBring into conformity, withdraw or recall, and inform authorities (Article 15(8))

Source: Directive 94/62/EC Article 9; lxgesetze.de Article 15 (unofficial German text); Commission Notice C/2026/3084; consulted, checked 31 Oct 2026.

Standards have not disappeared. The Commission’s guidance says the Directive’s regime and EN 13430:2004 govern recyclability until Article 6(2)(a) applies, and that, under Article 70(1)(b), the existing minimisation requirements and their compliance standard, EN 13428:2004, stay in effect until the end of 2029. The Regulation’s own presumption of conformity, for harmonised standards and common specifications, sits in Articles 36 and 37. SPI analysis: existing EN 13428 and EN 13430 files are the first evidence for the new declaration, not a stack to archive.

In practice: Maxcess.

A published EU declaration of conformity from Maxcess Sp. z o.o., in Fałkowo, Poland, shows what a first PPWR file looks like for a company that ships goods to EU customers in its own boxes. It covers nine single-use corrugated box sizes with BOPP tape and a plastic invoice holder, cites Article 39 and Annex VIII, and uses Annex VII Module A, internal production control, with no notified body. It states that the declaration is issued under the sole responsibility of the manufacturer. It marks Article 12 labelling as not yet applicable, treats recycled content and design for recycling as applying from 2030, lists supplier documentation for heavy metals as pending for the plastic holder, and sets retention at 5 years for single-use packaging. The date field reads 8/12/2026; SPI has not yet confirmed whether that means 12 August or 8 December 2026.

Scenario: how many files a portfolio holds

The retention rule turns documentation into a stock that grows until it reaches a steady level. Every new or changed pack version needs its own assessment under Article 15(4), and each file stays on record for 5 or 10 years. SPI modelled three portfolios (Exhibit 8). Launch and change rates and the reusable share are SPI assumptions; the retention periods are from Article 15(3).

Exhibit 8SPI calculation: a mid-sized brand owner would hold about 1,100 live conformity files once retention reaches steady state
CaseNew or changed pack versions a yearReusable share, percentSingle-use files heldReusable files heldFiles held at steady state
Low: regional brand5002500250
Base: multi-market brand200109002001,100
High: large portfolio with reuse pilots500202,0001,0003,000

Source: SPI calculation; retention periods from Article 15(3) of Regulation (EU) 2025/40 (lxgesetze.de, unofficial German text), checked 31 Oct 2026.

Steady-state files = new or changed versions a year x single-use share x 5 years + versions a year x reusable share x 10 years. Versions and shares are SPI assumptions. Counts, not costs; SPI does not price compliance services.

Two features of the result matter. Reusable packaging carries double weight: in the high case it is a fifth of new versions but a third of the files held, by SPI’s calculation. And the stock takes 5 years to fill for single-use packs and 10 for reusable ones, so the first years understate the load. Under the Directive, the same portfolio carried no EU-level file count at all.

SPI analysis

The number to manage is the version rate, not the SKU count. Artwork changes that do not touch the pack’s design or relied standards may not trigger a new assessment, but a change of material, supplier specification or closure probably will, which makes change control the cheapest lever on the workload.

Which regime governs each requirement, year by year

Because the Directive’s essential requirements are being retired one at a time, a single pack can be governed by the Directive on one requirement and the Regulation on another for several years. Exhibit 9 sets out the position SPI reads from the Commission’s guidance and Article 70(1).

Exhibit 9Until 2030, a single pack answers to the Directive on some requirements and the Regulation on others
Requirement20262027202820292030
Substances, PFAS in food contactRegulationRegulationRegulationRegulationRegulation
MinimisationDirectiveDirectiveDirectiveDirectiveRegulation
RecyclabilityDirectiveDirectiveDirectiveDirectiveRegulation at the earliest
Material codes and sorting labelDirective codesDirective codesCodes to 12 Aug, label from 12 Aug at the earliestRegulationRegulation
Conformity file and declarationRegulationRegulationRegulationRegulationRegulation
Member State recycling targetsRegulation, Directive rules keptSameSameRegulationRegulation

Source: Commission Notice C/2026/3084; lxgesetze.de Article 70 (unofficial); SPI depth records PR-EU-001 and PR-EU-013; consulted, checked 31 Oct 2026.

Recyclability moves to the Regulation on the later of 1 Jan 2030 and 24 months after the Article 6(4) delegated acts. Material codes refer to Decision 97/129/EC.

The material code row carries a detail that is easy to miss. Article 70(2) repeals Decision 97/129/EC, which set the numeric and letter codes printed on packs under Article 8(2) of the Directive, from 12 August 2028. Article 70(1)(a) keeps Article 8(2) alive until 30 months after the implementing act under Article 12(6) of the Regulation enters into force. SPI has not yet confirmed how those two dates interact if the label act is late; the SPI Ledger on PPWR labelling tracks that act.

The national layer that remains

Direct application does not remove national law; it narrows its job. Exhibit 11 sets out what Member States still decide.

Exhibit 11Member States keep the registers, fees, authorities and penalties, and lose the power to set their own design rules
National taskUnder the DirectiveUnder the Regulation
Design and composition rulesWritten into national lawHarmonised; Article 4 limits national add-ons
Format bans for fruit and vegetables and HORECANational choiceKept until 1 Jan 2030 under Article 70(4)
EPR scheme and fee settingNational, with Article 7(2) deadline of 31 Dec 2024National, within Articles 45 to 47
Producer registerNationalNational, Article 44 and Annex IX
PenaltiesNationalNational, Article 68
Market surveillanceNationalNational, with Regulation (EU) 2019/1020

Source: Regulation (EU) 2025/40 table of contents (Lexaris, unofficial); Commission Notice C/2026/3084; lxgesetze.de Article 70 (unofficial); SPI depth records PR-EU-001 and PR-DE-001; consulted, checked 31 Oct 2026.

In practice: Danone.

The SPI Buyers Database profile of Danone, citing its 2025 Universal Registration Document, records that 87% of the packaging it put on the market in 2025 was designed for recycling, measured against the PPWR definition, with a goal of 95% or more by 2030. That is one sign of how brand owners are moving their own metrics from Directive-era recyclability language to the Regulation’s tests before those tests formally apply. SPI has not seen the method Danone uses where the Article 6 delegated acts are not yet adopted, and does not judge the figure; the SPI Ledger on PPWR recyclability grades sets out what the grades will require.

The repeal timeline

DG ENV states that the Directive was generally repealed on 12 August 2026 and that some provisions continue to apply after that date. Article 70(1), in the unofficial German text, names them in four points: (a) Article 8(2) on material identification, until 30 months after the Article 12(6) implementing act enters into force; (b) Article 9(1) and (2), for the minimisation requirement in Annex II point 1, first indent, until 31 December 2029; (c) Article 5(2) and (3), Article 6(1)(d) and (e) and Article 6a, until 31 December 2028; and (d) Article 12(3a) to (4) on reporting, until 31 December 2028, except the transmission of data to the Commission, until 31 December 2029.

Exhibit 12The Directive leaves in steps: general repeal in 2026, target and reporting articles in 2028, minimisation and data transmission in 2029
  • past
  • next
Exhibit 12. The Directive leaves in steps: general repeal in 2026, target and reporting articles in 2028, minimisation and data transmission in 202910 dated items from 31 Dec 1994 to 1 Jan 2030.1994199720002003200620092012201520182021202420272030Today31 Dec 1994: Directive 94/62/EC published in OJ L 36530 Jun 1996: Transposition deadline, Article 22(1)14 Jun 2018: Directive (EU) 2018/852 sets the 2025 and 2030 targets11 Feb 2025: Regulation (EU) 2025/40 enters into force10 Jun 2026: Commission guidance C/2026/3084 published12 Aug 2026: Regulation applies; Directive generally repealed12 Aug 2028: Decision 97/129/EC material codes repealed; earliest sorting label31 Dec 2028: Directive Articles 5(2), 5(3), 6(1)(d), 6(1)(e), 6a and most of 12 cease; EUR-Lex end of validity31 Dec 2029: Directive minimisation rule and data transmission cease1 Jan 2030: PPWR minimisation, empty space and Annex V formats; earliest recyclability gradesExhibit 12. The Directive leaves in steps: general repeal in 2026, target and reporting articles in 2028, minimisation and data transmission in 202910 dated items from 31 Dec 1994 to 1 Jan 2030.19941999200420092014201920242029Today31 Dec 1994: Directive 94/62/EC published in OJ L 36530 Jun 1996: Transposition deadline, Article 22(1)14 Jun 2018: Directive (EU) 2018/852 sets the 2025 and 2030 targets11 Feb 2025: Regulation (EU) 2025/40 enters into force10 Jun 2026: Commission guidance C/2026/3084 published12 Aug 2026: Regulation applies; Directive generally repealed12 Aug 2028: Decision 97/129/EC material codes repealed; earliest sorting label31 Dec 2028: Directive Articles 5(2), 5(3), 6(1)(d), 6(1)(e), 6a and most of 12 cease; EUR-Lex end of validity31 Dec 2029: Directive minimisation rule and data transmission cease1 Jan 2030: PPWR minimisation, empty space and Annex V formats; earliest recyclability grades
  1. Directive 94/62/EC published in OJ L 365past
  2. Transposition deadline, Article 22(1)past
  3. Directive (EU) 2018/852 sets the 2025 and 2030 targetspast
  4. Regulation (EU) 2025/40 enters into forcepast
  5. Commission guidance C/2026/3084 publishedpast
  6. Regulation applies; Directive generally repealedpast
  7. Decision 97/129/EC material codes repealed; earliest sorting labelnext
  8. Directive Articles 5(2), 5(3), 6(1)(d), 6(1)(e), 6a and most of 12 cease; EUR-Lex end of validitynext
  9. Directive minimisation rule and data transmission ceasenext
  10. PPWR minimisation, empty space and Annex V formats; earliest recyclability gradesnext

Source: EUR-Lex (Directive 94/62/EC); Legislative Observatory; DG ENV; lxgesetze.de Article 70 (unofficial); EUR-Lex document information page; consulted 14 to, checked 31 Oct 2026.

The material identification carry-over under Article 70(1)(a) has no fixed date; it ends 30 months after the Article 12(6) implementing act enters into force.

Show the data
Exhibit 12. The Directive leaves in steps: general repeal in 2026, target and reporting articles in 2028, minimisation and data transmission in 2029
DateLabelCategoryLink
1994-12-31Directive 94/62/EC published in OJ L 365pasthttps://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:31994L0062
1996-06-30Transposition deadline, Article 22(1)pasthttps://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:01994L0062-20180704
2018-06-14Directive (EU) 2018/852 sets the 2025 and 2030 targetspasthttps://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:01994L0062-20180704
2025-02-11Regulation (EU) 2025/40 enters into forcepasthttps://oeil.europarl.europa.eu/oeil/en/document-summary?id=1802233
2026-06-10Commission guidance C/2026/3084 publishedpasthttps://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52026XC03084
2026-08-12Regulation applies; Directive generally repealedpast/data/packaging-regulation-tracker/european-union/pr-eu-013/
2028-08-12Decision 97/129/EC material codes repealed; earliest sorting labelnext/data/packaging-regulation-tracker/european-union/pr-eu-003/
2028-12-31Directive Articles 5(2), 5(3), 6(1)(d), 6(1)(e), 6a and most of 12 cease; EUR-Lex end of validitynexthttps://lxgesetze.de/ppwr/70
2029-12-31Directive minimisation rule and data transmission ceasenexthttps://lxgesetze.de/ppwr/70
2030-01-01PPWR minimisation, empty space and Annex V formats; earliest recyclability gradesnext/data/packaging-regulation-tracker/european-union/pr-eu-001/

The 2029 dates matter for planning. EUR-Lex lists 31 December 2028 as the date the Directive will no longer be in force (SPI depth record PR-EU-013), but points (b) and (d) of Article 70(1) run a year longer, and point (a) has no fixed end. SPI analysis: files that rely on the Directive’s minimisation rule should be kept valid to the end of 2029, not 2028. The SPI Ledger on the PPWR after 12 August 2026 covers what applies in each year from the Regulation’s side.

Industry reaction

“However, some provisions of the existing regulation will continue to apply even after that date.”

European Commission, DG Environment, Packaging waste, on the general repeal of Directive 94/62/EC on 12 August 2026, consulted 31 October 2026

Ireland’s Small Firms Association, part of Ibec, told members in June 2026 that the Regulation replaces the 1994 Directive and applies directly and uniformly across all Member States, removing the earlier mix of national rules.

“Today marks the start of the application of the Packaging and Packaging Waste Regulation (PPWR).”

EUROPEN, the European Organization for Packaging and the Environment, quick guide for businesses, 12 August 2026

EUROPEN’s guide says manufacturers will need to show compliance through conformity assessment before placing packaging on the EU market, that requirements phase in over time, and that the rules also apply to companies outside the EU that place packaging on the EU market.

The Commission, for its part, stresses the limits of its own reading. Notice C/2026/3084 says it does not replace, add to or amend the provisions of the PPWR, and that the binding interpretation of EU legislation remains the exclusive competence of the Court of Justice of the European Union. The one-manufacturer reading in section 2 is therefore guidance, though it is the reading national authorities will start from.

What leaders should do now

  1. Heads of regulatory affairs at brand owners, by 31 December 2026: build a role matrix for every pack and Member State naming the manufacturer under Article 3(1)(13) and the producer under Article 3(1)(15), with the legal entity and registered address, using the six positions in Exhibit 6.
  2. Packaging development leads, by the end of the first quarter of 2027: open a technical file and EU declaration for each live pack version, starting with the requirements already in force, Article 5 substances and the PFAS limits for food-contact packs, and carrying over current EN 13428 and EN 13430 evidence.
  3. Converter commercial and quality teams, now: prepare a standard evidence pack per specification, covering substances, material composition and recyclability data, so that brand owner customers can sign their declarations; separate packaging sold under your own name, where you are the manufacturer, from made-to-order packaging, where you are not.
  4. Legal and procurement, during the 2027 contract round: replace warranties that cite Directive 94/62/EC or national transposing laws with references to the Regulation’s articles, and add clauses on data supply under Article 16 and on change notification that would trigger reassessment under Article 15(4).
  5. Quality and change control owners, by mid-2027: define which pack changes trigger a new conformity assessment, because the version rate drives the file count in Exhibit 8.
  6. Compliance teams in Germany and other markets with new national acts, now: check registration and scheme contracts against the new role definitions, including private label and service packaging, as the German register authority describes.
  7. Records managers, by 31 December 2026: set retention at 5 years for single-use and 10 years for reusable packaging from the date of placing on the market, and keep Directive-era minimisation files valid to 31 December 2029.

Questions for your board

  • For each pack we sell in the EU, which legal entity is the manufacturer, and does it know it signs the declaration?
  • In which Member States are we the producer, and does that list match our EPR registrations?
  • How many pack versions do we launch or change each year, and who controls changes that trigger reassessment?
  • Which of our suppliers can give us the evidence our declarations need, and which cannot yet?
  • Which of our contracts and specifications still cite the 1994 Directive or a replaced national law?
  • If an authority asked for a technical file, could we hand it over within 10 days?

What to watch

  • 31 Dec 2026: the recycled content calculation method due under Article 7, the first of the secondary acts on the Commission’s watch list (SPI depth record PR-EU-001).
  • 30 Jun 2027: rules for calculating re-use targets due (Commission Green Forum, as recorded for PR-EU-001).
  • 1 Jan 2028: design-for-recycling delegated acts due, which set the date the Directive’s recyclability regime ends.
  • 12 Aug 2028: Decision 97/129/EC material codes repealed; earliest date for the harmonised sorting label.
  • 31 Dec 2028: Directive target, calculation and most reporting articles cease; EUR-Lex end of validity.
  • 31 Dec 2029: the Directive’s minimisation rule and data transmission duty cease.
  • 1 Jan 2030: PPWR minimisation, empty space and Annex V format rules apply; national format bans kept under Article 70(4) lose protection.

Methodology

  • Data used: SPI rule records PR-EU-013 (Directive 94/62/EC) and PR-EU-001 (Regulation (EU) 2025/40) in the SPI Regulation Tracker, with PR-EU-002 to PR-EU-010 and PR-DE-001 for dates, and the SPI Buyers Database Danone profile. The tracker holds 79 rules in 25 jurisdictions; this piece uses the EU and German records only.
  • Text of the Directive: read in the EUR-Lex consolidated text of 4 July 2018 and the original 1994 text.
  • Text of the Regulation: the EUR-Lex HTML text of Regulation (EU) 2025/40 provides the recitals, which are quoted from it. Articles 3, 15 and 70 were read in the unofficial German consolidated text on lxgesetze.de and are paraphrased in English, not quoted. The article and annex structure comes from the unofficial Lexaris table of contents. Article 3(1)(13) is quoted as reproduced in Commission Notice C/2026/3084. SPI has not yet confirmed the English wording of Articles 4, 15, 68 and 70 against the Official Journal.
  • Mapping: Exhibits 3, 4 and 10 map Directive provisions to PPWR articles by subject and article title. They are SPI’s working maps, not the Annex XIII correlation table.
  • Calculations: years and months between dates and the file counts in Exhibit 8 are by SPI’s calculation; Exhibit 8’s inputs other than the retention periods are SPI assumptions.
  • Cut-off: 31 October 2026.
  • Limitations: this is SPI’s reading of official texts and Commission guidance, not legal advice. The guidance is not binding. National successor laws vary and SPI has covered only Germany here. Check with counsel before changing a role assignment, declaration or contract.

FAQ

Is Directive 94/62/EC still in force?

Mostly not. DG ENV says it was generally repealed on 12 August 2026. Article 70(1) of the Regulation keeps some provisions: target and most reporting articles to 31 December 2028, the minimisation rule and data transmission to 31 December 2029, and material identification until 30 months after the label implementing act.

What is the difference between a manufacturer and a producer under the PPWR?

The manufacturer, under Article 3(1)(13), carries product compliance and signs the EU declaration; normally it is the company whose name or trademark is on the pack. The producer, under Article 3(1)(15), carries registration and EPR fees in each Member State where it first supplies the packaging.

Is a converter the manufacturer of the packaging it makes?

Only in some cases. A converter is the manufacturer of packaging it sells under its own name, and of packaging it supplies to a micro-enterprise brand owner in the same Member State. For made-to-order packs carrying a brand owner’s trademark, the brand owner is the manufacturer.

Did the Directive require a declaration of conformity?

No. The Directive presumed compliance for packaging made to harmonised standards under Article 9(2) and set no EU declaration or technical file. The Regulation requires a conformity assessment under Article 38, technical documentation under Annex VII and an EU declaration under Article 39.

How long must PPWR technical documentation be kept?

Article 15(3) sets 5 years from placing on the market for single-use packaging and 10 years for reusable packaging, for both the technical documentation and the EU declaration of conformity, in the unofficial German text SPI read.

Can companies still use EN 13428 and EN 13430?

Yes, for now. The Commission’s guidance says minimisation follows the existing requirements and EN 13428:2004 until the end of 2029, and recyclability follows the Directive’s regime and EN 13430:2004 until Article 6(2)(a) of the Regulation applies, no earlier than 1 January 2030.

Sources

  1. EUR-Lex, Directive 94/62/EC on packaging and packaging waste, consolidated text of 4 July 2018, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:01994L0062-20180704, consulted 2026-10-31.
  2. EUR-Lex, Directive 94/62/EC, original text, OJ L 365, 31 December 1994, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:31994L0062, consulted 2026-10-14.
  3. EUR-Lex, Directive 94/62/EC, document information page, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A31994L0062, consulted 2026-10-14.
  4. EUR-Lex, Regulation (EU) 2025/40 on packaging and packaging waste, OJ L, 22 January 2025, recitals, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202500040, consulted 2026-10-31.
  5. EUR-Lex, Regulation (EU) 2025/40, ELI record, https://eur-lex.europa.eu/eli/reg/2025/40/oj/eng, consulted 2026-10-31.
  6. European Commission, Notice C/2026/3084, guidance document for Regulation (EU) 2025/40, OJ C, 10 June 2026, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52026XC03084, consulted 2026-10-31.
  7. European Commission, DG Environment, Packaging waste, https://environment.ec.europa.eu/topics/waste-and-recycling/packaging-waste_en, consulted 2026-10-31.
  8. European Parliament Legislative Observatory, summary of Regulation (EU) 2025/40, https://oeil.europarl.europa.eu/oeil/en/document-summary?id=1802233, consulted 2026-10-31.
  9. European Parliament Legislative Observatory, procedure file 2022/0396(COD), https://oeil.europarl.europa.eu/oeil/en/procedure-file?reference=2022/0396(COD), consulted 2026-10-14.
  10. European Commission Green Forum, PPWR implementation timeline of implementing and delegated acts, https://green-forum.ec.europa.eu/packaging-and-packaging-waste-regulation-implementation_en, consulted 2026-10-14.
  11. EUR-Lex, Commission Decision 97/129/EC, document information page, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31997D0129, consulted 2026-10-14.
  12. lxgesetze.de, Verordnung (EU) 2025/40, Artikel 70, unofficial German consolidated text, https://lxgesetze.de/ppwr/70, consulted 2026-10-31.
  13. lxgesetze.de, Verordnung (EU) 2025/40, Artikel 15, unofficial German consolidated text, https://lxgesetze.de/ppwr/15, consulted 2026-10-31.
  14. lxgesetze.de, Verordnung (EU) 2025/40, Artikel 3, unofficial German consolidated text, https://lxgesetze.de/ppwr/3, consulted 2026-10-31.
  15. Lexaris, Regulation (EU) 2025/40, table of contents, unofficial, https://lexaris.de/library/tableofcontents/7473951, consulted 2026-10-31.
  16. Zentrale Stelle Verpackungsregister, Rollen und Pflichten, https://www.verpackungsregister.org/hilfe/rollen-pflichten, consulted 2026-10-31.
  17. Maxcess Sp. z o.o., EU Declaration of Conformity, MXI-PPWR-DOC-POL-CORRUGATED-001, https://www.maxcessintl.com/wp-content/uploads/2026/08/MXI-PPWR-DOC-POL-CORRUGATED-001.pdf, consulted 2026-10-31.
  18. EUROPEN, PPWR starts applying from 12 August 2026: a quick guide to what businesses need to know, 12 August 2026, https://www.europen-packaging.eu/news/ppwr-starts-applying-from-12-august-2026-a-quick-guide-to-what-businesses-need-to-know/, consulted 2026-10-31.
  19. Ibec Small Firms Association, PPWR goes live on the 12th of August, 16 June 2026, https://www.ibec.ie/sfa/news-insights-and-events/insights/2026/06/16/ppwr-goes-live-on-the-12th-of-august, consulted 2026-10-31.
  20. SPI Regulation Tracker, rules PR-EU-013, PR-EU-001, PR-EU-002 to PR-EU-010 and PR-DE-001, /data/packaging-regulation-tracker/european-union/pr-eu-013/, consulted 2026-10-31.
  21. SPI Packaging Buyers Database, Danone profile, citing the 2025 Universal Registration Document, /data/packaging-buyers-database/, consulted 2026-10-31.

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