d1e478-1-1__para__12
COMMISSION NOTICE Guidance document for Regulation (EU) 2025/40 on packaging and packaging waste · European Union
However, if a company, which has reusable packaging designed and manufactured under its name and trademark, is a micro-enterprise, and the company that manufactures the packaging is located in the same Member State, then the latter company is the manufacturer. This is regardless of whether the latter company is also a microenterprise.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.