SPI LedgerNews analysis
The EU PFAS limit for food-contact paper and board is as much a paperwork test as a chemistry test, and the name on the pack signs for it
Since 12 August 2026, food-contact packaging may not be placed on the EU market with PFAS at or above 25 ppb for any single PFAS, 250 ppb for their sum or 50 ppm for total PFAS, and for paper and board the practical question is whether each grade carries a fluorine result and a supplier statement that the brand owner can put behind its declaration of conformity.
25 ppb
Limit for any single PFAS, targeted analysis
250 ppb for the sum; 50 ppm for total PFAS including polymers
Article 5(5), as quoted in C/2026/3084
79
Days the limits have applied, to 30 Oct 2026
No sell-off period for packaging placed after 12 Aug 2026
SPI calculation; C/2026/3084
2 of 51
Danish paper and board samples above 50 mg/kg organic fluorine in 2024
12 of 51 were above Denmark's 20 mg/kg indicator
Fødevarestyrelsen, 2024 campaign
Source: Commission Notice C/2026/3084, section 5 (10 Jun 2026); Fødevarestyrelsen campaign report (8 May 2025); SPI calculation, checked 1 Nov 2026.
ppb equals micrograms per kg and ppm equals mg per kg, as the Commission notes in footnotes 16 and 17. Days counted from 12 August to 30 October 2026.
Article 5(5) of Regulation (EU) 2025/40 sets the limits, and the Commission’s June 2026 guidance, Notice C/2026/3084, supplies the only EU reference for how to test against them. Strategic Packaging Insights (SPI) read both against Denmark’s six years of enforcing a stricter paper and board ban, and the gap that matters is less the numbers than who holds which document.
| Limit | Value | Same value in mass terms | Per tonne of packaging | What is measured | Polymeric PFAS |
|---|---|---|---|---|---|
| (a) Any single PFAS | 25 ppb | 25 micrograms per kg | 25 mg | Targeted PFAS analysis | Excluded from quantification |
| (b) Sum of PFAS | 250 ppb | 250 micrograms per kg | 250 mg | Sum of targeted analysis, after precursor degradation where applicable | Excluded from quantification |
| (c) Total PFAS | 50 ppm | 50 mg per kg | 50 g | PFAS including polymeric PFAS; proof on request if total fluorine exceeds 50 mg/kg | Included |
Source: Article 5(5) of Regulation (EU) 2025/40 as quoted in Commission Notice C/2026/3084, section 5 and footnotes 16 and 17; SPI calculation, checked 1 Nov 2026.
Per-tonne figures are SPI's unit conversion of the published limits (1 ppb = 1 microgram per kg; 1 ppm = 1 mg per kg). They describe concentration, not a permitted quantity. Not legal advice.
Executive summary
Article 5(5) of the Packaging and Packaging Waste Regulation (PPWR) is the one substance rule in the regulation that already bites with a fixed number. From 12 August 2026, food-contact packaging may not be placed on the market if it contains per- and polyfluoroalkyl substances (PFAS) at or above 25 ppb for any PFAS by targeted analysis, 250 ppb for the sum of targeted PFAS, or 50 ppm for PFAS including polymeric PFAS (Commission Notice C/2026/3084, 10 June 2026). The rule is framed by concentration, not by material, but paper and board carry most of the exposure because fluorinated treatments were long used to give fibre its grease and water resistance (SPI rule note PR-EU-002).
The guidance gives the market a working method. There is no harmonised EU test, so the Commission sets out three steps: total fluorine first, with results below 50 mg/kg treated as compliant; then pyrolysis-GC/MS to tell organic from inorganic fluorine; then direct total oxidisable precursor (TOP) analysis against the 25 and 250 microgram per kg limits (Exhibit 3).
The harder part is the file behind each pack. The PPWR names the manufacturer, the operator whose name or trademark is on the packaging, as the party that runs the conformity assessment and signs the EU declaration of conformity (C/2026/3084, section 2). A brand owner that buys printed cartons from a converter is usually that manufacturer. The converter is a supplier that must hand over the information the brand owner needs, and, where total fluorine exceeds 50 mg/kg, proof of how much of it is PFAS (Exhibit 6).
Denmark shows what enforcement looks like. Its national ban on PFAS in paper and board food-contact materials has applied since 1 July 2020, with an indicator of 20 micrograms of organic fluorine per gram. In a 2024 campaign, 12 of 51 samples were above that indicator but only 2 were above 50, and 9 of 48 companies inspected could not document PFAS compliance (Fødevarestyrelsen, 8 May 2025).
For leaders, the moves are practical: map every food-contact grade to a fluorine result, tie supplier statements to grade and lot, date stock by filling or customs release, and plan for the Commission’s review of the restriction, which the Commission timeline dates to 12 February 2030.
Key findings
- Article 5(5) has applied to food-contact packaging since 12 August 2026, 79 days before this piece, with limits of 25 ppb, 250 ppb and 50 ppm and no period to sell off stock placed after that date (C/2026/3084).
- The three limits differ by a factor of 2,000: 25 mg of a single PFAS per tonne of packaging against 50 g of total PFAS per tonne (SPI calculation from the published limits, Exhibit 1).
- The Commission treats any sample with total fluorine below 50 mg/kg as compliant and states that, on the evidence it holds, every sample that passes that first step also passes the other two (C/2026/3084, section 5).
- There is no exemption for recycled material, which matters for recycled fibre: Denmark’s authority names recycled paper and board and printing inks as possible sources of raised fluorine results (Fødevarestyrelsen, 2025).
- In Denmark’s 2024 campaign, 12 of 51 paper and board samples (23.5%) were above the 20 mg/kg organic fluorine indicator, and 2 (3.9%) were above 50 mg/kg, the EU screening value (SPI calculation from the campaign report, Exhibit 7).
- SPI analysis: for a filled carton the manufacturer under the PPWR is usually the brand owner, so the declaration of conformity sits with the brand and the converter’s duty is to supply evidence; for empty service packaging such as paper cups, the moment of placing on the market is delivery, so the converter’s or distributor’s own sale can be the trigger (Exhibits 4 and 5).
- The review date is not settled in the sources: the Commission timeline lists a review of the Article 5(5) restriction by 12 February 2030, while the German text reproduced by LX Gesetze reads 12 August 2030; SPI has not yet confirmed either against the Official Journal.
What Article 5(5) says, and what it leaves open
The Commission’s guidance quotes Article 5(5) in full in its section 5, and that quotation is the basis for the limits used here. Food-contact packaging shall not be placed on the market from 12 August 2026 if it contains PFAS in a concentration equal to or above the three values in Exhibit 1 (C/2026/3084). Limit (c) carries a duty of its own: if total fluorine exceeds 50 mg/kg, the economic operator concerned must, on request, provide proof of the quantity of fluorine measured as PFAS or non-PFAS, so that the technical documentation under Annex VII can be drawn up.
The paragraph sits in Article 5 on substances in packaging. Article 5(1) requires all packaging to be made so that substances of concern are kept to a minimum, Article 5(2) asks the Commission for a report on substances of concern by 31 December 2026, and Article 5(4) caps the sum of lead, cadmium, mercury and hexavalent chromium (German text reproduced by LX Gesetze; Commission timeline). Only Article 5(5) singles out a chemical family for one use, food contact.
Recital 21 gives the reason. It treats exposure to PFAS through food-contact packaging as a risk that is not adequately controlled, given the non-threshold nature of the hazards, and asks the Commission to evaluate whether the restriction should be amended or repealed so that it does not duplicate other Union acts (Regulation (EU) 2025/40, recital 21, SPI rule note PR-EU-002). Recital 24 recalls that substance restrictions belong mainly to REACH, Regulation (EC) No 1907/2006, and that food-contact materials are also governed by Regulation (EC) No 1935/2004.
Three points stay open in the official sources SPI read. First, the definition of PFAS: the German text reproduced by LX Gesetze defines PFAS as substances with at least one fully fluorinated methyl or methylene carbon atom without any hydrogen, chlorine, bromine or iodine attached, with listed exceptions; SPI has not yet confirmed that wording against the Official Journal. Second, Article 5(6): the same text says compliance with paragraphs 4 and 5 is to be shown in the technical documentation under Annex VII, which SPI has also not yet confirmed against the Official Journal. Third, the review date, discussed under What to watch.
The tracker holds the rule as PR-EU-002, with the parent regulation as PR-EU-001. The general PPWR picture since 12 August 2026 is in SPI’s PPWR after August 2026 piece, which this article does not repeat.
- past
- next
- Denmark bans PFAS in paper and board food-contact materialspast
- Commission proposes the PPWR, COM(2022) 677past
- Regulation (EU) 2025/40 published in the Official Journalpast
- Commission guidance C/2026/3084 sets out the three-step test and the stock rulepast
- Article 5(5) PFAS limits apply to food-contact packagingpast
- Commission report on substances of concern in packaging due, Article 5(2)next
- Review of the Article 5(5) PFAS restriction, Commission timelinenext
- Evaluation of Article 5(5), German text as reproducednext
- Evaluation of hazardous substances, Article 5(9), German text as reproducednext
Source: Fødevarestyrelsen fact sheet (Aug 2024); Legislative Observatory procedure file; Commission Notice C/2026/3084; Commission Green Forum timeline; German text of Article 5 as reproduced by LX Gesetze, checked 1 Nov 2026.
Past and next are as of 30 October 2026. The review date of the Article 5(5) restriction is 12 February 2030 on the Commission timeline and 12 August 2030 in the German text SPI read; SPI has not yet confirmed either against the Official Journal.
Show the data
| Date | Label | Category | Link |
|---|---|---|---|
| 2020-07-01 | Denmark bans PFAS in paper and board food-contact materials | past | no data |
| 2022-11-30 | Commission proposes the PPWR, COM(2022) 677 | past | no data |
| 2025-01-22 | Regulation (EU) 2025/40 published in the Official Journal | past | /data/packaging-regulation-tracker/european-union/pr-eu-001/ |
| 2026-06-10 | Commission guidance C/2026/3084 sets out the three-step test and the stock rule | past | no data |
| 2026-08-12 | Article 5(5) PFAS limits apply to food-contact packaging | past | /data/packaging-regulation-tracker/european-union/pr-eu-002/ |
| 2026-12-31 | Commission report on substances of concern in packaging due, Article 5(2) | next | no data |
| 2030-02-12 | Review of the Article 5(5) PFAS restriction, Commission timeline | next | no data |
| 2030-08-12 | Evaluation of Article 5(5), German text as reproduced | next | no data |
| 2033-08-12 | Evaluation of hazardous substances, Article 5(9), German text as reproduced | next | no data |
Why paper and board carry most of the exposure
The rule names no material, yet the SPI rule note for PR-EU-002 points first to papers, boards, moulded fibre, coatings and inks that used fluorinated chemistry for grease and water resistance. Plastic, glass and metal food packaging rarely needed that treatment. Fibre that holds burgers, pastries, pizza or popcorn often did.
The Danish campaign gives the product list a buyer should start from. Its 51 samples, taken from 1 May to 30 June 2024 at 48 companies, covered burger paper, popcorn cups, straws, pizza trays, coffee filters, sandwich paper, air fryer moulds, paper boxes, muffin moulds, paper cups and plates, bagasse trays, baking paper, kitchen roll, napkins, wrapping paper, paper bags and cheese paper (Fødevarestyrelsen, 8 May 2025). The 12 results above the indicator came from delis, pizza trays, straws, muffin moulds, bowls, wrapping paper and a sandwich bag (Exhibit 7).
Two features of fibre make the EU test harder to pass with confidence than the absence of an intentional treatment suggests. One is recycled content. The Commission states that there are no exceptions for packaging containing recycled material (C/2026/3084), and Denmark’s authority lists recycled paper and board and printing inks as possible sources of raised readings. The other is the environment: McDonald’s, which reports on this, says fluorinated compounds in the local environment make it hard to rule out traces of organic fluorine in packaging (McDonald’s, Goal Performance and Reporting).
SPI analysis
A grade that has never been treated can still fail a fluorine screen, and a grade that passes today can drift as recovered fibre changes. That is why the evidence for paper and board has to be tied to lot, not only to grade, and why the cost question in SPI’s paper and board fee piece is separate from this one: EPR schemes charge the same paper line whatever the barrier chemistry, while Article 5(5) can take a grade off the market.
The test sequence the Commission recommends
The Commission is explicit that no harmonised EU method exists. Its guidance therefore sets out a sequence, to be used from 12 August 2026, that suppliers, brand owners and inspectors can all read in the same way (Exhibit 3).
| Step | Method named by the Commission | Threshold | Reading of the result |
|---|---|---|---|
| 1 | Total fluorine (TF) quantification | 50 mg/kg | Below 50 mg/kg, the sample could be considered compliant |
| 2 | Methods such as pyrolysis-GC/MS | 50 mg/kg organic fluorine | Shows whether fluorine above 50 mg/kg is organic (PFAS) or inorganic; organic fluorine below 50 mg/kg could be considered compliant |
| 3 | Direct total oxidisable precursor (TOP) analysis | 25 and 250 micrograms per kg | Checks the single PFAS and sum of PFAS limits |
Source: Commission Notice C/2026/3084, section 5 (10 Jun 2026), checked 1 Nov 2026.
The Commission describes this as a recommended approach, not a harmonised method. SPI makes no testing or certification claim. Results are per kg of packaging material.
The sequence matters commercially because it decides how often a grade goes past the first step. The Commission says that, on the evidence currently available to it, all samples compliant with test (1) are also compliant with tests (2) and (3). For a paper mill or converter, a clean total fluorine result is therefore the core document; second and third step results are the exception file.
The guidance adds one limit on the sequence. It applies without prejudice to official controls on materials and articles intended to come into contact with food under Regulation (EU) 2017/625 (C/2026/3084). A food inspector working under food-contact law, rather than a packaging market surveillance authority, may therefore ask other questions about the same item.
Total fluorine counts both organic and inorganic fluorine, so a grade with mineral fillers or pigments that contain fluorine can screen above 50 mg/kg without any PFAS. Step 2 exists for that case. SPI analysis: the 50 mg/kg screen is the same number as limit (c), but it measures fluorine, not PFAS mass, so a result above it is a reason to test further and to ask the supplier for the proof Article 5(5)(c) requires, not evidence of a breach.
When a pack is caught: placing on the market
Article 5(5) bites at placing on the market, defined in Article 3(1), point (10), as the first making available of packaging, empty or with a product, on the Union market (C/2026/3084). The guidance turns that definition into four practical tests, and they place the trigger at different points in a paper and board supply chain (Exhibit 4).
| Packaging | Moment of placing on the market | Typical paper and board example | Whose act triggers it |
|---|---|---|---|
| Sales and grouped packaging, filled | When filled, because sealing and final steps can affect compliance | Cereal carton, ice cream cup, sandwich wedge | Filler or brand owner |
| Service packaging | Placed on the market empty | Paper cups, carry-out bags, pizza boxes filled at point of sale | Converter, distributor or importer supplying the empty item |
| Transport packaging | Placed on the market empty | Corrugated shippers, where they are food contact | Supplier of the empty item |
| Imported packaging or packaged products | Release for free circulation at the end of the customs procedure | Imported cups, trays or filled snacks | Importer |
Source: Commission Notice C/2026/3084, section 5, citing the Blue Guide 2022; SPI rule note PR-EU-002, checked 1 Nov 2026.
SPI reading of the guidance, not legal advice. Check with counsel for a specific flow.
The stock rule follows from the same definition. Packaging placed on the market before 12 August 2026 may remain on the market and does not need to be withdrawn, but there is no transitional period for selling off stock placed after that date (C/2026/3084). The guidance also notes, citing the Blue Guide, that a manufacturer can place packaging on the market by a mere transfer of legal possession.
SPI analysis
For service packaging the date that counts is the date the converter or wholesaler supplies the empty cup or box, not the date the café fills it. A wholesaler holding a pre-August stock of fluorinated pizza boxes can keep selling those already placed on the market, but a converter cannot clear a run made and first supplied in September. The dated records in Exhibit 6, filling records for filled packs and customs release papers for imports, are what let a business prove which side of the line a lot falls on.
Who is the manufacturer of a paper pack
The question that decides who signs the declaration of conformity is not who makes the board. The PPWR defines the manufacturer, in Article 3(1), point (13), as a natural or legal person that has packaging or a packaged product designed or manufactured under its own name or trademark, and the Commission adds that this is not necessarily the person that physically produces the packaging (C/2026/3084, sections 2 and 5).
The Commission is equally clear on the consequences. The conformity assessment procedure under Article 38 can be carried out by the manufacturer or by someone else on its behalf, but the EU declaration of conformity under Article 39 must be drafted by the manufacturer, which is the sole economic operator bearing legal responsibility (C/2026/3084, section 2). Exhibit 5 maps that onto a typical paper and board chain.
| Operator | Usual PPWR role for a branded filled carton | What it holds or provides for Article 5(5) |
|---|---|---|
| Paper or board mill | Supplier | Fluorine data for the grade, information on any fluorinated additives, proof of PFAS or non-PFAS fluorine on request |
| Converter (printing, coating, cutting) | Supplier; manufacturer if it sells packaging under its own name | Evidence for coatings, inks and adhesives it adds, passed on with the mill's data |
| Brand owner or filler | Manufacturer (own name or trademark) | Conformity assessment, technical documentation, EU declaration of conformity, lot identifier |
| Importer | Places on the market at customs release | Checks that the manufacturer has done the assessment and holds the documents; SPI has not yet confirmed the full importer article against the Official Journal |
| Market surveillance authority | Enforcer under Regulation (EU) 2019/1020 | Checks packaging against the three limits |
Source: Commission Notice C/2026/3084, sections 2 and 5; Articles 15, 16, 38 and 39 PPWR (German text as reproduced by LX Gesetze); SPI rule note PR-EU-002, checked 1 Nov 2026.
SPI analysis of the roles as the texts describe them. A converter that sells unbranded service packaging under its own name is itself a manufacturer. Not legal advice; check with counsel.
SPI analysis
For many converters the most important change on 12 August 2026 was not a new limit but a new customer request. A brand owner that must sign for Articles 5 to 12 cannot do so without data on the board, the barrier and the ink, and Article 16 makes that data a legal duty of the supplier rather than a courtesy.
What converters and brand owners must document
The documentation duties come from five provisions. SPI read the Commission’s guidance in English and Articles 15, 16, 38 and 39 in the German text reproduced by LX Gesetze, which is not the official text; points taken only from that text are marked in Exhibit 6.
| Document | Provision | Who | Content as the text describes it | Confirmation |
|---|---|---|---|---|
| Proof of fluorine as PFAS or non-PFAS | Article 5(5)(c) | Upstream operator, on request | Required where total fluorine exceeds 50 mg/kg, so the technical documentation can be drawn up | C |
| Technical documentation | Article 5(6), Article 15, Annex VII | Manufacturer | Shows compliance with Article 5(4) and 5(5) as part of the Annex VII file | LX |
| Conformity assessment | Article 38, Annex VII | Manufacturer, or another party on its behalf | Covers the requirements in or under Articles 5 to 12 | C (who), LX (scope) |
| EU declaration of conformity | Article 39, Annex VIII model | Manufacturer | States that Articles 5 to 12 are met; kept up to date; in the language the Member State requires; one declaration may cover several EU acts | C (who), LX (content) |
| Supplier information | Article 16 | Suppliers of packaging and packaging materials | Information and documents the manufacturer needs, on paper or electronically, in a language it understands | LX |
| Retention and identification | Article 15 | Manufacturer | Documentation and declaration kept 5 years for single-use and 10 years for reusable packaging; type, batch or serial number on the pack or in accompanying documents | LX |
Source: Commission Notice C/2026/3084, sections 2 and 5; Articles 5(6), 15, 16, 38 and 39 PPWR (German text as reproduced by LX Gesetze, unofficial), checked 1 Nov 2026.
Confirmation column: C means stated in the Commission's guidance; LX means read only in the unofficial German text, not yet confirmed by SPI against the Official Journal. Not legal advice.
Three practical consequences follow for paper and board. The first is scope. The declaration covers Articles 5 to 12, so the same signature that covers PFAS will later cover recyclability and recycled content. For recyclability the Commission says manufacturers need not run the conformity assessment until the delegated acts under Article 6(4) enter into force (C/2026/3084, section 6); for PFAS no such delay exists, because Article 5(5) already applies.
The second is the lot. The single-use retention period is five years, so by SPI’s calculation a declaration for a lot placed on the market on 12 August 2026 must be held until at least 12 August 2031. A batch number on the pack, or in accompanying documents for items too small to mark, links that file to the item an inspector picks up.
The third is the language of the evidence. A total fluorine result names a method, a laboratory and a sample. The Commission’s step 1 threshold gives that result its meaning, but SPI makes no claim about any method or laboratory, and the guidance itself is a recommended approach. Food-contact law adds its own documents: in Denmark, every food-contact material sold wholesale, including paper and board, must already carry a declaration of conformity with Regulation (EC) No 1935/2004 and the national order (Fødevarestyrelsen, August 2024). SPI analysis: businesses that already hold a food-contact declaration under Regulation 1935/2004 have a template, but the PPWR declaration follows its own Annex VIII model and is signed by the manufacturer as the PPWR defines it, which may be a different company.
Denmark: six years of a stricter paper and board ban
Denmark is the only EU market SPI has found with a national PFAS ban for paper and board food-contact materials and a published enforcement record. Since 1 July 2020 it has been banned to market such materials where PFAS has been added, under Danish executive order 681/2020 on food-contact materials alongside Regulation (EC) No 1935/2004. The indicator value is 20 micrograms of organic fluorine per gram of paper, or 10 micrograms per square decimetre for paper weighing 0.5 g per square decimetre, and content below it is treated as unintended background (Fødevarestyrelsen, August 2024).
The 2024 campaign shows how often real paper and board items cross those lines (Exhibit 7). Of 51 samples, 39 (76%) were below the indicator and 12 (24%) above it. The highest reading, 440 micrograms per gram in a sandwich bag, was 22 times the indicator and, by SPI’s calculation, 8.8 times the EU’s 50 mg/kg screening value. The other 11 ran from 22 to 51.
The enforcement findings matter as much as the chemistry. Inspectors made 48 control visits between 1 October and 31 December 2024, 45 at wholesalers and 3 at retailers. Nine of 48 companies (19%) were unaware of the rules and could not document PFAS compliance; wholesalers received 4 reprimands and 12 minor findings; two retailers held food-contact documents but nothing on PFAS, and one held none (Fødevarestyrelsen, 8 May 2025). The report compares a 2021 pilot in which 8 of 28 samples were above the indicator, with readings of 26 to 610, and says compliance has improved.
In practice: Fødevarestyrelsen, the Danish Veterinary and Food Administration.
Where analysis finds PFAS, the authority’s starting position is to require a functional barrier that prevents migration to the food, and businesses must make sure that the barrier suits the type of food, the contact time and the temperature (Fødevarestyrelsen, August 2024 and 8 May 2025). The authority took samples for chemical analysis and checked documentation at wholesale level, the same two levers an EU market surveillance authority holds under Article 5(5).
Denmark and the EU measure different things, and the comparison should not be reduced to which number is lower (Exhibit 8). Denmark tests for added PFAS with an organic fluorine indicator; the EU sets concentration limits on PFAS themselves, with a total fluorine screen as the Commission’s first step. SPI has not yet confirmed whether Denmark will amend executive order 681/2020 now that Article 5(5) applies.
| Feature | Denmark | European Union | Oregon, United States |
|---|---|---|---|
| Legal basis | Executive order 681/2020 with Regulation (EC) No 1935/2004 | Article 5(5), Regulation (EU) 2025/40 | ORS 459.474, from SB 543 (2023) |
| Applies since | 1 Jul 2020 | 12 Aug 2026 | 1 Jan 2025 |
| Scope | Paper and board food-contact materials | All food-contact packaging, any material | Foodware containers for prepared food |
| Test | PFAS added; indicator 20 micrograms organic fluorine per gram | 25 ppb, 250 ppb, 50 ppm; total fluorine screen at 50 mg/kg | PFAS intentionally added |
| Recycled fibre and inks | Indirect PFAS from recycled fibre and inks covered | No exception for recycled material | Turns on intentional addition |
| Main document | Declaration of conformity for wholesale food-contact materials | EU declaration of conformity and Annex VII technical documentation | Supplier evidence of no intentional addition |
| Enforcer | Fødevarestyrelsen | National market surveillance authorities | Oregon DEQ; up to USD 500 per day for sellers and distributors |
Source: Fødevarestyrelsen fact sheet (Aug 2024) and campaign report (8 May 2025); Commission Notice C/2026/3084; SPI rule note PR-US-013 citing Oregon DEQ and the Legislative Policy and Research Office, checked 1 Nov 2026.
Oregon is shown as contrast only, from SPI tracker data. Penalties are in each jurisdiction's own terms and are not compared. Not legal advice.
The Oregon contrast, from tracker rule PR-US-013, is about the evidence, not the market. A declaration that no PFAS was intentionally added is the natural proof under Oregon’s rule but does not answer a concentration limit in the EU, and an EU fluorine result does not by itself answer a question about intent (SPI rule note PR-EU-002). SPI’s West Coast food service ware piece covers Oregon and Washington in detail.
A grade map for paper and board
SPI groups food-contact paper and board grades on two questions the sources make decisive: whether the grade has a history of fluorinated treatment, and whether its fibre or inks bring in material the producer does not control (Exhibit 9). The first question comes from the SPI rule note’s focus on fluorinated barriers; the second from the Commission’s statement that recycled material has no exception and the Danish authority’s naming of recycled fibre and inks.
| Group | Treatment history | Fibre and inks | Typical items | Evidence focus |
|---|---|---|---|---|
| A. Clean and closed | Never fluorinated | Virgin fibre, controlled inks | Folding cartons for dry food | Step 1 total fluorine per grade, refreshed on change of mill or ink |
| B. Clean but open | Never fluorinated | Recycled fibre or third-party inks | Recycled board trays, printed bags | Step 1 per lot, supplier statement on fibre source, Article 5(5)(c) proof if above 50 mg/kg |
| C. Legacy barrier | Fluorinated grease or water barrier in the past | Virgin fibre | Burger wraps, bakery paper, pizza liners | Change record for the barrier, step 1 on first post-change lots, step 2 and 3 ready |
| D. Legacy and open | Fluorinated in the past | Recycled fibre or mixed inputs | Moulded fibre bowls, take-away boxes | Full three-step file on first lots, functional barrier evidence where used, tighter lot sampling |
Source: SPI analysis of Commission Notice C/2026/3084, section 5; Fødevarestyrelsen fact sheet (Aug 2024) and campaign report (8 May 2025); SPI rule note PR-EU-002, checked 1 Nov 2026.
An SPI framework for planning evidence, not a compliance rating. Placing a grade in a group says nothing about whether it meets the limits; only results for the grade and lot can show that.
The grid tells a buyer where the work concentrates. Group A should need little more than a current total fluorine result and a supplier statement. Group D carries the most evidence, because the producer controls neither the history of the grade nor the inputs of each lot. In Denmark’s 2024 results, the items above the indicator included moulded and boxed formats, straws and wrapping papers, which span all four groups depending on how they were made.
Replacing a fluorinated barrier is also a recyclability decision. The SPI rule note for PR-EU-002 points to the design-for-recycling criteria in PR-EU-010, due on the later of 1 January 2030 and two years after the delegated acts: a plastic or wax barrier that solves a PFAS problem can create a recyclability one. SPI analysis: groups C and D are where the PFAS file and the 2030 recyclability file meet, so the same barrier change should be documented once for both.
Scenarios: how many grades go past the first step
There is no EU-wide data on how many food-contact paper grades screen above 50 mg/kg. The Danish campaign is the only official sample set SPI found, so Exhibit 10 applies its 2024 distribution to a hypothetical portfolio of 100 food-contact paper and board grades, at three screening cut-offs.
| Case | Cut-off for further testing | Danish samples above it | Share of 51 | Grades of 100 needing step 2 |
|---|---|---|---|---|
| Low | 50 mg/kg, the EU step 1 screen | 2 | 3.92% | 4 |
| Base | 25 mg/kg, an internal trigger at half the screen | 8 | 15.69% | 16 |
| High | 20 mg/kg, the Danish indicator | 12 | 23.53% | 24 |
Source: SPI calculation from Fødevarestyrelsen campaign report (8 May 2025), table 3; Commission Notice C/2026/3084, section 5, checked 1 Nov 2026.
Assumptions: the portfolio has the same distribution as Denmark's 51 samples; organic fluorine stands in for total fluorine, which can only be equal or higher, so the low case is a floor. The 25 mg/kg base case is an SPI assumption of a cautious internal trigger at half the EU screen. Grades rounded to whole numbers. Not a forecast for any company.
The spread is the point. A buyer that applies the Commission’s screen and nothing else would, on the Danish distribution, escalate about 4 grades in 100. A buyer that sets a tighter internal trigger to leave headroom for lot variation would escalate four to six times as many, by SPI’s calculation. Both are lawful choices; the second costs more in testing and supplier time but leaves fewer surprises when an inspector samples a later lot.
The low case is a floor for a second reason. Denmark reported organic fluorine, and total fluorine adds any inorganic fluorine, so a grade below 50 mg/kg organic fluorine could still screen above 50 mg/kg total fluorine. The Commission’s step 2 is designed to clear such grades, but the time it takes belongs in the planning.
In practice: what three brand owners disclose
The SPI Packaging Buyers Database maps food-contact formats to PR-EU-002 for several brand owners. The cases below use only what each company or profile states.
In practice: McDonald’s.
McDonald’s reports that at the end of 2024, 99.82% of guest packaging items did not contain intentionally added fluorinated compounds, against a goal of all primary guest packaging by the end of 2025. The goal excludes Israel, Latin America and Turkey, Happy Meal book and toy packaging, and primary fibre packaging for food packaged off-site, tray liners, test items and limited local items (McDonald’s, Goal Performance and Reporting). The SPI profile records 96% of its European primary guest packaging as fibre-based at year-end 2024. A target framed on intentional addition is the Oregon test in Exhibit 8; the EU test is a measured concentration, so the excluded categories and environmental traces are where an EU file needs results rather than declarations. SPI’s quick-service restaurant piece covers the company’s wider packaging goals.
In practice: General Mills.
The SPI profile records Cereal Partners France and plants at Arras and Labatut putting product on the French market, with PR-EU-002 limiting PFAS in food-contact paper and board for cereal and ice cream from 12 August 2026 (SPI Packaging Buyers Database, General Mills profile). Cereal cartons usually sit in group A or B of Exhibit 9; ice cream cups and lids are more often coated board, where the barrier history decides the group.
In practice: Nestlé.
The SPI profile places NESCAFÉ paper soft packs and KitKat wrappers under PR-EU-001 and the PR-EU-002 limits from 12 August 2026, through Nestlé’s entities in Germany, France, Ireland and Austria (SPI Packaging Buyers Database, Nestlé profile). Paper-based flexible packs combine fibre, a barrier and inks in one item, which is the case Article 16 was written for: the brand owner signs, but only the paper, barrier and ink suppliers hold the data.
| Company | Food-contact formats named in the SPI profile | Main material | Indicative grade group |
|---|---|---|---|
| McDonald's | Bags, cups and clamshells; 96% of European primary guest packaging fibre-based | Paper and board | C or D for greasy food items |
| General Mills | Cereal and ice cream packaging in France | Paper and board | A or B (cereal), C (coated cups) |
| Nestlé | NESCAFÉ paper soft packs, KitKat wrappers | Paper-based flexible | B or C |
| Danone | Aptamil tins, Activia pots, Alpro cartons | Metal, plastic, liquid carton | Outside the paper grid except carton board |
| Kraft Heinz | Sauces and condiments, including dip pots and sachets | Mostly plastic | Outside the paper grid |
| Mondelez | Milka, LU and Oreo wrappers | Flexible, with paper trays in some packs | B for board components |
Source: SPI Packaging Buyers Database profiles, 14 Oct 2026, citing company reports; McDonald's Goal Performance and Reporting, checked 13 Oct 2026.
Formats as named in each SPI profile. The grade group is SPI's indicative reading from Exhibit 9 and does not describe any company's actual barrier chemistry, which SPI has not seen.
Industry reaction
“Several protocols and methodologies to test the presence of PFAS in different matrices exist, but there is no harmonised methodology for PFAS in food contact packaging at EU level.”
The same section names total fluorine, pyrolysis-GC/MS and TOP analysis as the stepwise approach, and it names the national market surveillance authorities as the ones competent to check the limits.
“There are no exceptions regarding packaging containing recycled material.”
For recycled board, that sentence moves the burden onto lot data, because the producer of a recycled grade does not choose every fibre that goes into it.
“Indikatorværdien er 20 mikrogram organisk fluor per gram papir.”
Fødevarestyrelsen, Danish Veterinary and Food Administration, fact sheet on fluorinated substances in paper and board food-contact materials, August 2024
“I Danmark skal alle typer af FKM der markedsføres engros, herunder også dem af papir og pap, ledsages af en overensstemmelseserklæring, som dokumenterer, at produktet overholder kravene i EU-lovgivningen (forordning 1935/2004) og den danske bekendtgørelse 681/2020 om fødevarekontaktmaterialer.”
In English, the first sentence sets the indicator at 20 micrograms of organic fluorine per gram of paper, and the second says that in Denmark every food-contact material sold wholesale, paper and board included, must come with a declaration of conformity showing it meets Regulation (EC) No 1935/2004 and executive order 681/2020. The Danish campaign found that 19% of companies inspected could not document PFAS compliance, which is the gap the PPWR declaration now asks every manufacturer in the EU to close.
The gaps in this reading
Official text. The articles of Regulation (EU) 2025/40 were read in the German text reproduced by LX Gesetze, not in the Official Journal. Article 5(5) itself is quoted in full in the Commission’s guidance, so the limits are confirmed; the PFAS definition, Article 5(6), the review date and the article-level duties in Articles 15, 16, 38 and 39 are not yet confirmed by SPI against the Official Journal.
Penalties. Sanctions are set in national law. SPI has not yet confirmed the PPWR article on penalties against the official text, and no Article 5(5) case had been published by the Commission as of 30 October 2026 in the sources SPI read.
Labels. PFAS status is not shown on the pack. The harmonised sorting label in PR-EU-003, from 12 August 2028 at the earliest, concerns material composition, while recital 70 of the regulation points to digital marking of substances of concern, which SPI’s labelling piece covers.
What leaders should do now
- Heads of quality at converters and mills, by 31 December 2026: list every food-contact grade supplied since 12 August 2026 with its first placing date, place it in a group from Exhibit 9, and attach a current total fluorine result to each grade.
- Brand owners’ regulatory teams, by 31 December 2026: confirm for each pack who the manufacturer is under Article 3(1), point (13), and make sure the EU declaration of conformity names Article 5(5) and is backed by the technical documentation the supplier data supports.
- Procurement, at the next contract renewal: write the Article 16 supplier duty into contracts for board, barriers and inks, including Article 5(5)(c) proof of PFAS or non-PFAS fluorine whenever total fluorine exceeds 50 mg/kg.
- Operations and customs teams, now: keep pre-August stock apart from later stock, using filling records for filled packs, first-supply dates for empty service packaging and customs release papers for imports (Exhibit 4).
- Packaging development teams, before the 2027 range reviews: document every barrier change in groups C and D once for both Article 5(5) and the 2030 recyclability criteria in PR-EU-010.
- Food service buyers selling into Denmark and Oregon, now: keep the Danish organic fluorine evidence and the Oregon no-intentional-addition declarations alongside the EU file, since none of the three proves the other two (Exhibit 8).
- Compliance owners, by 31 December 2026: set a watch on the Commission’s Article 5(2) substances report and on the review date of Article 5(5), with an owner who will check the Official Journal text.
Questions for your board
- Do we know who signs the PPWR declaration of conformity for each of our food-contact packs, and is it us?
- What share of our food-contact paper and board grades has a total fluorine result dated after 12 August 2026?
- How many of our grades use recycled fibre or third-party inks, and are they tested per lot?
- Can we prove which of our stock was placed on the market before 12 August 2026?
- Which barrier changes made to remove fluorinated chemistry could fail the 2030 recyclability test?
- If a Danish-style inspection asked our wholesalers for PFAS documents tomorrow, how many could produce them?
What to watch
- 31 Dec 2026: the Commission’s report on substances of concern in packaging is due under Article 5(2), with follow-up that can include REACH restrictions or design-for-recycling criteria (Commission timeline; German text of Article 5).
- 1 Jan 2030: the earliest date for design-for-recycling criteria under PR-EU-010, which will test the barriers that replaced fluorinated treatments.
- 12 Feb 2030: the Commission timeline’s date for the review of the Article 5(5) PFAS restriction (PR-EU-002).
- 12 Aug 2030: the evaluation date for Article 5(5) in the German text SPI read; SPI has not yet confirmed which date the Official Journal gives.
- 12 Aug 2031: by SPI’s calculation, the end of the five-year retention period for declarations covering single-use packaging placed on the market on 12 August 2026.
- 12 Aug 2033: the Commission’s evaluation of hazardous substances in packaging under Article 5(9), in the German text SPI read; SPI has not yet confirmed it against the Official Journal.
Methodology
- Data used: SPI tracker rule notes PR-EU-001, PR-EU-002, PR-EU-003, PR-EU-010 and PR-US-013; SPI Packaging Buyers Database profiles for Danone, General Mills, Kraft Heinz, McDonald’s, Mondelez and Nestlé; Commission Notice C/2026/3084, sections 2, 5 and 6; the Commission’s PPWR implementation timeline; recitals 21 and 24 of Regulation (EU) 2025/40; Articles 5, 15, 16, 38 and 39 in the German text reproduced by LX Gesetze; Fødevarestyrelsen’s August 2024 fact sheet and 8 May 2025 campaign report; McDonald’s reporting page.
- Counting rules: limits as quoted in the Commission’s guidance; 1 ppb = 1 microgram per kg and 1 ppm = 1 mg per kg, per the guidance’s footnotes; per-tonne figures multiply by 1,000; Danish shares divide by the 51 samples reported; no currency is compared.
- Framework and scenarios: the grade groups in Exhibit 9 and the 25 mg/kg base case in Exhibit 10 are SPI assumptions. The scenario treats organic fluorine as a floor for total fluorine and applies one country’s 2024 sample to a hypothetical portfolio.
- Cut-off: 30 October 2026.
- Limitations: the articles of the regulation are read in an unofficial German reproduction except where the Commission quotes them; points not confirmed against the Official Journal are marked. SPI makes no testing, certification or compliance claim for any product or company. This is business analysis, not legal advice; check with counsel for a specific pack or flow.
Related: Huhtamaki Q3 2026 results
FAQ
What are the EU PFAS limits for food-contact packaging?
Since 12 August 2026, food-contact packaging may not be placed on the market with PFAS at or above 25 ppb for any single PFAS or 250 ppb for their sum, both by targeted analysis, or 50 ppm for PFAS including polymeric PFAS (Article 5(5), as quoted in Commission Notice C/2026/3084).
Does the PFAS limit apply only to paper and board?
No. Article 5(5) covers all food-contact packaging, whatever the material. Paper and board carry most of the exposure because fluorinated treatments were widely used for grease and water resistance in wraps, boxes, bowls and moulded fibre.
How should paper packaging be tested for PFAS under the PPWR?
There is no harmonised EU method. The Commission recommends a total fluorine screen first, treating results below 50 mg/kg as compliant, then pyrolysis-GC/MS to tell organic from inorganic fluorine, then direct TOP analysis against the 25 and 250 microgram per kg limits.
Who signs the declaration of conformity for a food carton?
The manufacturer as the PPWR defines it: the person under whose name or trademark the packaging or packaged product is designed or made. For a branded filled carton that is usually the brand owner. The Commission says only the manufacturer may draft the EU declaration of conformity.
What must a converter provide to its customers?
Under Article 16, suppliers must give the manufacturer the information and documents it needs to show compliance, on paper or electronically. Where total fluorine exceeds 50 mg/kg, Article 5(5) also requires proof of how much fluorine is PFAS or non-PFAS, on request.
Can stock made before 12 August 2026 still be sold?
Yes, if it was placed on the market before that date. The Commission says such packaging may remain on the market and need not be withdrawn, but there is no sell-off period for packaging placed on the market after 12 August 2026.
How does Denmark's PFAS ban differ from the EU limits?
Denmark has banned added PFAS in paper and board food-contact materials since 1 July 2020, using an indicator of 20 micrograms of organic fluorine per gram. The EU limits apply to all food-contact packaging and set concentration limits on PFAS, with a 50 mg/kg total fluorine screen.
Sources
- European Commission, Commission Notice C/2026/3084, Guidance document for Regulation (EU) 2025/40 on packaging and packaging waste (OJ C, 10.6.2026), sections 2, 5 and 6, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52026XC03084, consulted 2026-10-30.
- EUR-Lex, Regulation (EU) 2025/40, OJ L 22.1.2025, recitals 21, 24 and 70, https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202500040, consulted 2026-10-14.
- EUR-Lex, Regulation (EU) 2025/40, ELI record and document metadata, https://eur-lex.europa.eu/eli/reg/2025/40/oj/eng, consulted 2026-10-30.
- 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 2026-10-30.
- European Parliament Legislative Observatory, Regulation (EU) 2025/40 summary, https://oeil.europarl.europa.eu/oeil/en/document-summary?id=1802233, consulted 2026-10-14.
- 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.
- Fødevarestyrelsen, Faktaark: fluorerede stoffer i fødevarekontaktmaterialer af papir og pap (August 2024), https://foedevarestyrelsen.dk/Media/638600156051413124/Faktaark%20fluorerede%20stoffer.pdf, consulted 2026-10-30.
- Fødevarestyrelsen, Slutrapport for kampagnen PFAS i fødevarekontaktmaterialer af pap og papir, version 4.0 (8 May 2025), https://foedevarestyrelsen.dk/Media/639171157986553628/PFAS_2024_slutrapport.pdf, consulted 2026-10-30.
- Oregon Department of Environmental Quality, Foodware Containers and Polystyrene Foam, https://www.oregon.gov/deq/mm/production/pages/polystyrene.aspx, consulted 2026-10-14.
- Oregon Legislative Policy and Research Office, Senate Bill 543 fact sheet (29 August 2024), https://www.oregonlegislature.gov/committees/2023I1-SEE/WorkgroupDocuments/Senate%20Bill%20543%20Fact%20Sheet.pdf, consulted 2026-10-14.
- LX Gesetze, Artikel 5 PPWR, German text as reproduced (unofficial), https://lxgesetze.de/ppwr/5, consulted 2026-10-30.
- LX Gesetze, Artikel 15 PPWR, Pflichten der Erzeuger (unofficial), https://lxgesetze.de/ppwr/15, consulted 2026-10-30.
- LX Gesetze, Artikel 16 PPWR, Pflichten der Lieferanten (unofficial), https://lxgesetze.de/ppwr/16, consulted 2026-10-30.
- LX Gesetze, Artikel 38 PPWR, Konformitätsbewertungsverfahren (unofficial), https://lxgesetze.de/ppwr/38, consulted 2026-10-30.
- LX Gesetze, Artikel 39 PPWR, EU-Konformitätserklärung (unofficial), https://lxgesetze.de/ppwr/39, consulted 2026-10-30.
- McDonald’s, Goal Performance and Reporting, https://corporate.mcdonalds.com/corpmcd/our-purpose-and-impact/impact-strategy-and-reporting/performance-reports.html, consulted 2026-10-30.
- SPI Packaging Buyers Database, Danone, General Mills, Kraft Heinz, McDonald’s, Mondelez and Nestlé profiles, /data/packaging-buyers-database/, consulted 2026-10-30.
- SPI Regulation Tracker, rules PR-EU-001, PR-EU-002, PR-EU-003, PR-EU-010 and PR-US-013 and their rule notes, /data/packaging-regulation-tracker/european-union/pr-eu-002/, consulted 2026-10-30.
Go deeper
- SPI Regulation TrackerPR-EU-002
- SPI LedgerThe PPWR now applies, but its label, recyclability and empty-space dates move with Commission acts that are already running lateSince 12 August 2026 the EU Packaging and Packaging Waste Regulation (PPWR) applies directly in every Member State, yet only its PFAS limit for food-contact packaging…
- SPI dataSPI Buyers DatabasePublic packaging targets of brand owners and retailers, each with reported progress, status and company source. Free to filter and download as CSV.