d1e603-1-1__para__9
To exemplify, Company A manufactures big cardboard boxes without a name or trademark in a Member State. Company A sells the empty, cardboard boxes to Company B in the same Member State. In this transaction, Company A is the producer. However, if the cardboard box has the name or trademark of Company B, Company B becomes the producer in that Member State. However, should Company B sell the filled cardboard boxes to Company C in another Member State, the producer will be Company C in the other Member State. Lastly, if the cardboard boxes are exported to a third country, there will be no producer in any Member State as the boxes are not expected to become waste in the EU.
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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.