29 June 2026
- Unpacking the EU’s Packaging and Packaging Waste Regulation: New obligations for manufacturers, importers, and distributors from 12 August 2026
- Thailand to modernise its electronic system for issuing advance rulings on tariff classification and Customs data integration
- New EU labelling rules for honey enter into effect: Implementing rules on methods of analysis to detect adulterated honey and traceability are next
- Recently adopted EU legislation
Unpacking the EU’s Packaging and Packaging Waste Regulation: New obligations for manufacturers, importers, and distributors from 12 August 2026
By Amanda Carlota, Stella Nalwoga, and Tobias Dolle
From 12 August 2026, Regulation (EU) 2025/40 of the European Parliament and of the Council of 19 December 2024 on packaging and packaging waste, amending Regulation (EU) 2019/1020 and Directive (EU) 2019/904, and repealing Directive 94/62/EC (Packaging and Packaging Waste Regulation, hereinafter, PPWR) will apply. With less than two months to go, and despite the European Commission’s publication of a detailed Guidance Document and answers to many Frequently Asked Questions to support the implementation of the PPWR,there is still much uncertainty surrounding the requirements and the timelines for their implementation. As a result, businesses are increasingly concerned about compliance risks, with some industry groups calling for a grace period to ensure a smooth transition.
This article provides a brief background on the PPWR, discusses key elements of this new regulatory framework for packaging, and seeks to clarify some of the confusion regarding the timeline of implementation.
From Packaging and Packaging Waste Directive to Regulation
Dealing with packaging waste has long been a priority of the European Commission, which had observed that “Increasing quantities of packaging are generated in the EU while the levels of re-use, collection and recycling remain low”, posing a “significant barrier to achieving a low-carbon, circular and resilient economy”. In 1994, the EU adopted Directive 94/62/EC of 20 December 1994 on packaging and packaging waste (Packaging and Packaging Waste Directive,hereinafter, PPWD), which entered into force on 31 December 1994.
In November 2022, following a review of the PPWD, the European Commission adopted a Proposal for a Regulation on packaging and packaging waste, intended to address the growing amount of packaging waste in the EU, as well as new issues not addressed by the PPWD, such as packaging and packaging waste related to electronic commerce. Following the EU’s ordinary legislative procedure, the PPWR entered into force on 11 February 2025, but did not apply immediately. The PPWR foresees that the PPWD would be repealed 18 months after the PPWR’s entry into force, namely on 12 August 2026, coinciding with the date on which the PPWR will start to apply.
Definition of “manufacturer”
Many of the obligations under the PPWR are linked to the manufacturer of the packaging. Notably, the manufacturer is not necessarily the natural or legal person that physically produces the packaging. Article 3(13) of the PPWR defines “manufacturer” as “any natural or legal person that manufactures packaging or a packaged product”, but adds that, “where a natural or legal person has packaging or a packaged product designed or manufactured under its own name or trademark, regardless of whether any other trademark is visible on the packaging or on the packaging product”, then that natural or legal person is deemed to be the manufacturer. In practice, this means that brand owners that contract suppliers to produce the packaging for their products are considered the manufacturers.
Conformity assessment obligations from 12 August 2026
One of the core requirements of the PPWR is the ‘conformity assessment procedure’, which refers to the process of demonstrating whether the sustainability, safety, labelling, and information requirements laid down in Articles 5 to 12 of the PPWR have been fulfilled. The PPWR relies on the manufacturers themselves to undertake the conformity assessment and to issue the ‘Declaration of Conformity’.
Under Article 15 of the PPWR, which lists the obligations of manufacturers, before placing packaging on the EU market, manufacturers (or their authorised representatives) must: 1) Carry out the conformity assessment procedure; 2) Draw up the ‘Technical Documentation’, which must make it possible to assess the packaging’s conformity with the applicable requirements; and 3) Draw up the ‘EU Declaration of Conformity’, which must state that the fulfilment of the requirements in Articles 5 to 12 of the PPWR has been demonstrated.
The obligation of manufacturers to carry out the conformity assessment procedure, draw up the Technical Documentation, and issue the EU Declaration of Conformity applies from 12 August 2026. Given the extensive requirements in Articles 5 to 12, as well as the prospect of penalties in case of non-compliance, businesses have expressed concerns about being able to accomplish the conformity assessment procedure and draw up the Technical Documentation and the EU Declaration of Conformity by 12 August 2026. Some industry groups have even called on the European Commission to implement a “grace period” to give businesses more time to comply with the PPWR.
Imminent application, but phased implementation
While businesses are rightfully concerned about the compliance risks arising from the imminent application of the PPWR, it should be noted that many of the obligations therein will not immediately apply on 12 August 2026, but will, instead, apply gradually over the next several years. As pointed out by the European Commission’s Directorate-General for Environment (hereinafter, DG ENV) in its Frequently Asked Questions document, “certain key provisions will apply only from the date specified therein”, noting that, “In several cases, the entry into force of the obligation is linked to the expiry of a certain time after the adoption of the necessary implementing or delegated acts”.
As it stands, the only requirements detailed in Articles 5 to 12 of the PPWR that will apply from 12 August 2026 without qualification are those under Article 5, which requires manufacturers to minimise the presence in the packaging of certain substances of concern. More specifically, Article 5(4) sets a limit of 100 mg/kg for the sum of the concentrations of the heavy metals lead, cadmium, mercury, and hexavalent chromium, while Article 5(5) sets out limits for the per- and polyfluorinated alkyl substances (PFAS) present in food-contact packaging. Manufacturers must ensure that the conformity assessment procedure, the Technical Documentation, and EU Declaration of Conformity all demonstrate compliance with the heavy metals and the PFAS limits in Article 5 of the PPWR. Business importing packaging or packaged products into the EU and placing them on the market will have to ensure that the products comply with the PPWR requirements, while distributors, referring to “any natural or legal person in the supply chain, other than the manufacturer or importer, that makes packaging available on the market”, will have to “act with due care in relation to the requirements of this Regulation”.
Ensuring compliance In view of the imminent application of the PPWR, businesses concerned about compliance risks are advised to carefully examine the provisions of the PPWR and to determine which requirements are applicable to them, and when these requirements will become enforceable. While some lenience in enforcement by EU Member States’ competent authorities may reasonably be expected at the start of the applicability of the new rules, businesses should carefully map their supply chains, ensure compliance, and seek advice and support as necessary.
For any additional information or legal advice on this matter, please contact Tobias Dolle
Thailand to modernise its electronic system for issuing advance rulings on tariff classification and Customs data integration
By Alya Mahira, Pattranit Chantaplaboon, and Paolo R. Vergano
On 25 May 2026, Thailand’s Customs Department launched a public consultation on the Draft Notification of the Customs Department No. …/2569 Regarding Rules, Procedures, and Conditions for the Submission, Consideration, and Notification of Results of Applications for Advance Customs Valuation, Rules of Origin, and Tariff Classification (hereinafter, Draft Notification), which was open until 28 June 2026. The Notification aims at modernising Thailand’s electronic system for advance rulings on tariff classification, the e‑Advance Tariff Ruling, by introducing digital notifications of advance tariff classification decisions and improved Customs data integration.
This article offers an overview of Thailand’s commitment to provide advance rulings under the relevant international agreements and the existing domestic framework. It also examines the amendments proposed under the Draft Notification and their implications for businesses.
Thailand’s commitments to providing advance rulings
Inconsistent Customs treatment of imported goods creates uncertainty for traders regarding the Customs classification, origin, and valuation of their goods. To address this issue, many Customs authorities issue advance rulings, which refer to binding written decisions on the tariff classification, the origin of goods, and the Customs valuation of commodities over a fixed period before their importation or exportation. By providing certainty on the applicable Customs treatment in advance, advance rulings enhance the transparency and predictability of cross-border trade, support compliance, facilitate business planning, and reduce administrative and compliance costs.
Advance rulings are addressed in various international agreements, such as Article 3 of the World Trade Organization’s Agreement on Trade Facilitation and in Article 62 of the ASEAN Trade in Goods Agreement (hereinafter, ATIGA). Additionally, Article 4.10.12 of the Second Protocol to Amend the ATIGA encourages the Association of Southeast Asian Nations (hereinafter, ASEAN) to make publicly available information on advance rulings that “it considers to be of significant interest” to other ASEAN Member States (hereinafter, AMSs). Article 4.10.4 of the Second Protocol to Amend the ATIGA also requires that advance rulings“be issued in a reasonable, specified, and time-bound manner and to the extent possible within 90 days” of receiving all the necessary information.
Broadly consistent with these international commitments, Thailand has established a domestic framework for advance rulings on Customs valuation, rules of origin, and tariff classification through the Notification of the Customs Department No. 17/2561 Regarding Rules, Procedures, and Conditions for the Submission, Consideration, and Notification of Results of Applications for Advance Customs Valuation, Rules of Origin, and Tariff Classification (hereinafter, Notification No. 17/2561), which was issued in 2018.
Notification No. 17/2561 permits importers, exporters, and their authorised representatives to request advance rulings on Customs valuation, rules of origin, and tariff classification, and sets out the procedures governing the submission, consideration, and issuance of such rulings.
Zooming in on Thailand’s framework for advance rulings
Under Notification No. 17/2561, traders seeking advance rulings must submit a written application, together with supporting documents (e.g., invoices or letters of credit, and detailed product descriptions), in paper format to the Thai Customs Department. While applications for advance rulings on tariff classification may be submitted electronically through the e-Advance Tariff Ruling system, the process has remained only partially digitalised, as rulings continue to be issued in paper form and delivered by registered mail. The system’s limited functionality, coupled with the lack of integration with other Thai Customs electronic platforms, creates administrative inefficiencies, increasing processing times and compliance burdens for both traders and Customs authorities.
To address these shortcomings, the Draft Notification proposes to enable the electronic issuance of advance rulings on tariff classification through an upgraded e‑Advance Tariff Ruling system. According to the Director-General of the Thai Customs Department, Phantong Loykulnanta, the upgraded system aims at supporting the transition to “a fully digital government”, which refers to a shift towards digital, paperless Government services replacing traditional procedures and reducing administrative burdens, notably by streamlining Customs workflows, facilitating trade, and enhancing efficiency and convenience for traders and Customs officials.
Key features of the upgraded e‑Advance Tariff Ruling system
The upgraded e‑Advance Tariff Ruling system envisaged by the Draft Notification would enable the electronic issuance of advance rulings on tariff classification, replacing the current practice of issuing rulings in paper form and distributing them via registered mail. This would reduce delays associated with postal delivery, particularly for applicants located overseas. The new approach would also enable applicants to track the progress of their applications in real time, as well as to access, download, and print the rulings directly from the system’s platform.
The Draft Notification foresees the enhanced integration of the upgraded e‑Advance Tariff Ruling with other Thai Customs Department’s electronic systems to, inter alia, facilitate Customs clearance and improve data accuracy. In particular, the e‑Advance Tariff Ruling system would be integrated with the e‑Import system, which is used to submit import declarations and supporting documents for Customs clearance, and linked with the e‑Tracking system, which enables traders and their authorised representatives to monitor the status of Customs procedures in real time. These enhancements would enable advance rulings on tariff classification to be referenced electronically by Customs officers during clearance, eliminating the need for traders to submit paper copies of such rulings.
A step towards more informed compliance
Thailand’s efforts to modernise and digitalise its advance rulings under the Draft Notification represent a positive step towards strengthening ‘informed compliance’, an objective that the private sector operating in the ASEAN region has increasingly requested AMSs to seek, as part of broader Customs modernisation and trade facilitation initiatives. By enabling the electronic issuance of advance rulings and improving integration with other Customs electronic systems, the upgraded e‑Advance Tariff Ruling would enhance transparency, predictability, and administrative efficiency, while bringing Thailand’s Customs administration closer to its international commitments and best practices.
The Draft Notification is also broadly aligned with the recommendations of international businesses operating in the ASEAN region. Notably, the EU-ASEAN Business Council (hereinafter, EU-ABC) has championed greater transparency in advance rulings since 2021, calling for AMSs to establish“a searchable and fully updated database for all advance rulings”. In 2025, the EU-ABC reiterated this call and further urged AMSs to publish “all Customs-related laws, regulations, and administrative procedures in English in a timely manner”, and to issue written advance rulings “within 90 days of the application”, as this information, when accurate, comprehensive and publicly-available, would be a great driver for regional economic integration and greater rule of law through legal certainty.
Additionally, the EU-ABC has also been working with ASEAN towards ‘informed compliance’, an even broader concept of transparency and commercial predictability, which has now been framed on an ASEAN webpage, and that, despite being still in its infancy, could be of great value to ASEAN businesses, if properly and systematically implemented. As always with most ASEAN policies and measures, actual and consistent implementation across the 11 AMSs is the key test and, hopefully, transparency on advance rulings and informed compliance will fare better than it did on the ASEAN Trade Repository (ATR) under the ATIGA, where the mandatory obligation for it to be displayed was not effectively and consistently implemented by AMSs.
While the Draft Notification by Thailand does not provide for the establishment of such database, its specified timeframe for issuing advance rulings is in line with the EU-ABC’s 90-day recommendation and, most importantly, with Article 4.10.4 of the Second Protocol to Amend the ATIGA (i.e., the ‘Upgraded ATIGA’), as it further advances this objective by improving traders’ digital access to advance rulings through the upgraded e-Advance Tariff Ruling system.
Implications for businesses
Once adopted and in force, the Notification would repeal and replace the Notification No. 17/2561. According to Director-General Loykulnanta, the e‑Advance Tariff Ruling system is expected to be upgraded and fully launched by August 2026. The upgraded e‑Advance Tariff Ruling system is expected to benefit importers by improving efficiency, reducing the risk of reclassification, lowering compliance costs through faster clearance, and enabling more reliable cost and supply chain planning. While the Draft Notification does not introduce substantive changes to advance rulings on Customs valuation and rules of origin, it may signal a broader trend towards digitalisation and trade facilitation. Future Customs regulations should adopt a similar approach to strengthen informed compliance and support Thailand’s ambition for “a fully digital government”. Businesses should closely monitor the developments and seek legal support in relation to requests for advance rulings
For any additional information or legal advice on this matter, please contact Paolo R. Vergano
New EU labelling rules for honey enter into effect: Implementing rules on methods of analysis to detect adulterated honey and traceability are next
By Ignacio Carreño García, Paolo R. Vergano, and Tobias Dolle
On 14 June 2026, the EU’s new labelling rules for honey under the so-called “Breakfast Directives” entered into effect. Under the new rules for blended honey, all countries of origin must be clearly indicated on the label, in descending order of weight, along with the percentage contribution of each country. The previous rules allowed broader origin declarations for blended honey, such as “a blend of EU honeys” or “a blend of EU and non-EU honeys”, without further detail on the specific countries of origin.
This article provides an overview of the revised country of origin labelling requirements for honey and discusses the forthcoming requirements for honey traceability, as well as reactions from selected EU Member States and industry.
Changes to the country of origin labelling for honey for greater transparency
On 21 April 2023, the European Commission (hereinafter, Commission) had proposed the revision of the EU marketing standards contained in certain so-called “Breakfast Directives”, which, according to the Commission, “are more than 20 years old”. The revised Directives seek to “promote a shift to healthier diets, help consumers make informed choices, and ensure transparency regarding the origin of products”. With respect to honey, the new rules set out in Directive (EU) 2024/1438 of the European Parliament and of the Council of 14 May 2024 amending Council Directives 2001/110/EC relating to honey, 2001/112/EC relating to fruit juices and certain similar products intended for human consumption, 2001/113/EC relating to fruit jams, jellies and marmalades and sweetened chestnut purée intended for human consumption, and 2001/114/EC relating to certain partly or wholly dehydrated preserved milk for human consumption are, in particular, designed to: 1) Combat adulterated honey imports from non-EU countries through “obligatory and clearly visible country of origin labelling”; and 2) “Launch a process to create a honey traceability system”.
The main novelty of the revision of the “Breakfast Directives” is a significant change regarding the country of origin labelling of honey under Council Directive 2001/110/EC relating to honey. According to Recital 5 of Council Directive 2001/110/EC, consumers have particular “interests as regards the geographical characteristics of honey” and, for transparency reasons, “the country of origin where the honey has been harvested should be included in the labelling”. Council Directive 2001/110/EC originally required the indication of the country or countries where the honey has been harvested on the label. However, for honey blends, it also provided for the possibility to replace the list of countries of origin of the honey by one of the following, as appropriate: “Blend of EU honeys”, “Blend of non-EU honeys”, “Blend of EU and non-EU honeys”.
In 2021 and 2022, the coordinated action From the Hives by the Commission’s Directorate General for Health and Food Safety (SANTE), the EU’s Joint Research Centre (JRC), and the EU’s Anti-Fraud Office (OLAF) highlighted that a high percentage of honey placed on the EU market is suspected of being adulterated with sugars. The Explanatory Memorandum to the Commission’s legislative Proposal to amend the “Breakfast Directives” states that “The lack of harmonisation of EU standards has resulted in differences in labelling of honeys across the Union that may mislead consumers and hinder the functioning of the internal market. For example, operators importing honey blends to be packed in a Member State that requires the individual list of countries may not know the specific countries of origin of the honey” and that it was “appropriate to harmonise the rules on origin labelling and remove the possibility not to list the country or countries of origin where the honey originates in more than one country”.
Labels of honey ‘blends’ from EU and non-EU countries are no longer permitted
The amended point 4(a) of Article 2 of Council Directive 2001/110/EC relating to honey provides that: “The country of origin where the honey has been harvested shall be indicated on the label. If the honey originates in more than one country, the countries of origin where the honey has been harvested shall be indicated on the label in the principal field of vision, in descending order of their share in weight, together with the percentage that each of those countries of origin represents. A tolerance of 5 % shall be allowed for each individual share within the blend, calculated on the basis of the operator’s traceability documentation”.Therefore, under the new rules, it is no longer possible to omit the specific country or countries of origin when the honey originates in more than one country. In case of blends, the countries of origin where the honey has been harvested must now all be indicated on the label in the principal field of vision, in descending order of their share in weight, together with the percentage that each of those countries of origin represents.
However, there are some derogations and EU Member States may provide that, with regard to honey placed on the market within their territory, where the number of countries of origin of honey in a blend is greater than four and the four largest shares represent more than 50% of the blend, it is allowed to indicate the percentage only for the four largest shares, and that the remaining countries of origin be indicated in descending order without a percentage. Furthermore, for packages containing net quantities of honey of less than 30 grams, the names of the countries of origin may be replaced by a two-letter code in accordance with the latest version of the international standard ISO 3166-1 two-letter code in force.
Implementing rules on methods of analysis to detect adulterated honey and traceability
Article 4 of the revised Council Directive 2001/110/EC relating to honey provides that the Commission may, taking into account international standards and technical progress, adopt implementing acts laying down the methods of analysis to verify whether honey is compliant with this Directive. By 14 June 2028, the Commission is tasked to adopt implementing acts laying down the methods of analysis to detect adulterated honey. Until the adoption of the relevant implementing acts, EU Member States must, whenever possible, use internationally recognised validated methods of analysis, such as those approved by the Codex Alimentarius, to verify compliance with this Directive.
Moreover, the new Article 4a(1)(e) of Council Directive 2001/110/EC relating to honey provides that, “For the purpose of ensuring fair commercial practices and protecting consumer interests, the Commission is empowered to adopt delegated acts (…) by laying down the methods and criteria to determine the place where honey has been harvested and EU-wide traceability requirements for honey from the harvesting producer or importer to the consumer”. The Commission must also carry out feasibility studies, including “an analysis of available digital solutions or methods, including, where appropriate, a unique identifier code or similar techniques”.
Article 4b of the revised Council Directive 2001/110/EC relating to honey foresees the creation of a platform composed of representatives of the EU Member States, competent authorities and designated laboratories; experts representing relevant stakeholders in the honey supply chain; and other experts who have knowledge and experience in the areas covered by the Directive to support the Commission. The platform shall, inter alia, gather data for methods to improve authenticity controls of honey, in particular methods for the detection of adulteration in honey, with a view to possibly harmonising them, and provide recommendations for a EU traceability system, with a view to tracing the honey back to the harvesting producer or importer.
Next steps towards full implementation
Honey produced, packaged, labelled, and placed on the market before 14 June 2026 may continue to be sold until stocks run out. Therefore, it will take some time before consumers see the labelling change on the shelves. The Food Safety Authority of Ireland welcomed the updated rules, saying that they will strengthen requirements for labelling in relation to the declaration of the country of origin. The Estonian Association of Professional Beekeepers states that the changes to the labelling requirements would lead to fairer competition, giving regulators new ways to monitor the market, adding that “the ultimate goal is for the entire supply chain to be traceable, from the beekeeper all the way to the jar of honey”. The implementing acts providing the rules on methods of analysis to detect adulterated honey and on traceability are still being developed. Interested stakeholders should closely monitor the developments regarding the implementing act on the methods of analysis to detect adulterated honey and the delegated act on traceability in order to contribute to the debate.
For any additional information or legal advice on this matter, please contact Ignacio Carreño Garcia
Recently adopted EU legislation
Trade Law
- Commission Implementing Regulation (EU) 2026/1398 of 25 June 2026 amending Implementing Regulation (EU) 2021/1378 as regards the recognition of certain control bodies in accordance with Article 46 of Regulation (EU) 2018/848 of the European Parliament and of the Council as competent to carry out controls and issue organic certificates in third countries for the purpose of imports of organic products into the Union
Food Law
Imelda Jo Anastasya, Amanda Carlota, Ignacio Carreño García, Pattranit Chantaplaboon, Joanna Christy, Tobias Dolle, Alya Mahira, Stella Nalwoga, and Paolo R. Vergano contributed to this issue.
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