Do importers, distributors, and other third parties become manufacturers under the same CRA rule?
No. The CRA separates the provisions.
Article 21 covers importers and distributors that carry out a substantial modification of a product already placed on the market. Article 22 covers other natural or legal persons where they carry out a substantial modification and make the modified product available on the market.
Articles 21 and 22 distinguish importer/distributor manufacturer status from other persons making substantially modified products available.
Point 86 summarises the different substantial-modification triggers for economic operators and other persons.