Opinion article by Adrian Teampău, Director, Environmental Taxes and Circular Economy, and Anca Andrei-Cimbru, Manager, Environmental Taxes and Circular Economy, Deloitte Romania

Sustainability requirements are becoming an essential condition for market access and maintaining competitiveness, requiring companies to pay greater attention to packaging and its compliance with new European standards. Starting on 12 August 2026, the EU Packaging and Packaging Waste Regulation (PPWR) introduces a new compliance framework for all companies that manufacture, import, distribute, or sell packaged products within the European Union. Compliance will no longer be solely the responsibility of manufacturers but will become an obligation to be managed throughout the entire supply chain.

Key Provisions

The regulation introduces clear and stringent requirements, with a strong emphasis on packaging design. Packaging must be recyclable and facilitate reuse in line with circular economy principles. Companies will also be required to ensure that packaging volume and weight are limited to the minimum necessary and, for certain categories of plastic packaging, comply with minimum recycled content requirements.

The new rules also promote the reuse and refill of packaging in sectors covered by the regulation and restrict the use of PFAS—chemicals used to make packaging resistant to water and grease but which are difficult to remove from the environment—in certain food-contact packaging. In addition, the regulation introduces a harmonised labelling system for packaging and waste collection containers and bans specific single-use packaging formats.

Beyond the technical requirements for packaging, the PPWR strengthens compliance obligations for economic operators by imposing stricter rules on conformity assessment, technical documentation, the EU Declaration of Conformity, and information traceability throughout the supply chain.

Who Will Be Affected?

The new EU requirements will impact the entire supply chain, establishing distinct obligations for each category of economic operator based on its role in placing packaging or packaged products on the EU market.

Manufacturers bear primary responsibility for ensuring that packaging complies with PPWR requirements. They must carry out conformity assessments, prepare technical documentation, issue the EU Declaration of Conformity, and ensure that packaging meets all applicable requirements before it is placed on the market.

Importers must ensure that packaging entering the EU market complies with PPWR. For packaging originating from third countries, importers are required to verify the existence of the necessary technical documentation and ensure that an EU Declaration of Conformity has been prepared before products are placed on the EU market—or prepare one themselves if it is missing.

Distributors are required to exercise due diligence before making products available on the market. They must verify that packaging is accompanied by the documentation and information required under the regulation and refrain from marketing products that they know, or should reasonably know, do not comply with PPWR requirements.

In certain situations, a distributor or importer may be deemed to be the manufacturer and assume all related obligations—for example, when placing a product on the market under its own brand or modifying packaging in a way that may affect its compliance.

EU Declaration of Conformity: The Cornerstone of Compliance

One of the most significant innovations introduced by the PPWR is the establishment of the EU Declaration of Conformity as the key document demonstrating compliance with the regulation.

The declaration is far more than an administrative formality. It is the document through which the manufacturer formally assumes responsibility for ensuring that the packaging complies with all applicable legal requirements. It must be supported by technical documentation and made available to economic operators and competent authorities under the conditions set out in the regulation.

From a practical perspective, the EU Declaration of Conformity will become a document that accompanies products throughout the supply chain. Importers and distributors will need to verify its existence and implement internal procedures enabling them to demonstrate that they have carried out the checks required under the PPWR.

What Are the Risks of Non-Compliance?

Failure to comply with the new requirements may have significant commercial and financial consequences.

Depending on the nature of the infringement and the enforcement mechanisms adopted by individual Member States, companies may face restrictions on placing non-compliant packaged products on the market, be required to withdraw affected products, and implement corrective measures to address identified non-compliance. They may also be subject to administrative penalties, with the level of fines to be determined by each EU Member State. In cases involving serious compliance issues, companies may even be required to recall products that have already been distributed to customers.