d1e603-1-1__para__12

The determining factor will therefore be whether the professional end user uses the product in its production and thereby does not make the product further available in the form it was supplied. Logistics companies which receive imported packaged goods from third countries and conduct handling activities, such as unpacking or repacking into smaller quantities before sending the packaged product, are not to be considered end users. Rather, they are the producer of the transport packaging if the product is repackaged, even though they do not have ownership of the packaged products.

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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.