HORECA covers accommodation and food-service activities under NACE Rev. 2, the EU statistical classification of economic activities. A final distributor in this sector faces two duties when selling hot or cold drinks or ready-prepared food for take-away. By 12 February 2027, Article 32 requires a system that lets consumers bring their own container. By 12 February 2028, Article 33 requires an option in reusable packaging within a . Both offers must be no more expensive and no less favourable than the same product in single-use packaging.
1
Section 1
What is the difference between Article 32 and Article 33?
Article 32 is a refill duty for a container supplied by the consumer. Article 33 is a re-use offer duty for reusable packaging operating within a . A business cannot satisfy one merely by offering the other.
Both articles cover HORECA final distributors making hot or cold beverages or ready-prepared food available in take-away packaging in a Member State. The trigger is the take-away sale, not whether the customer consumes the product near the premises.
Article 32 from 12 February 2027: let the consumer supply a container for filling.
Article 33 from 12 February 2028: offer reusable packaging within a .
For both offers: charge no more and apply no less favourable conditions than for the same product in single-use packaging.
For both offers: display clearly visible and legible information at the point of sale.
From 2030: Article 33 final distributors must endeavour to offer 10% of products for sale in reusable packaging; this is endeavour language, not the same legal formulation as Article 29's binding 2030 targets.
Articles 32 and 33 set the actors, covered take-away sales, dates, price and condition parity, point-of-sale information, and the 2030 endeavour level.
provide a system for consumers to bring their own container
European Commission overview for the policy context on reuse and refill; the binding conditions come from Articles 32 and 33.
reuse or refill options
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Section 2
Which exemptions apply to take-away duties?
Article 33 exempts a final distributor that meets the micro-enterprise definition referenced by the Regulation as applicable on 11 February 2025. Article 32 contains no matching micro-enterprise exemption. A micro-enterprise may therefore be outside the reusable-packaging offer duty while still having to provide the bring-your-own-container refill system.
Under Recommendation 2003/361/EC, a micro-enterprise employs fewer than 10 persons and has annual turnover or an annual balance-sheet total not exceeding EUR 2 million. The calculation can require linked or partner-enterprise data, so a local outlet or franchise should not rely on its own headcount and revenue without checking the Recommendation's enterprise relationships.
Do not import Article 29 exemptions into Articles 32 or 33. The 100 m2 sales-area exemption, island or low-density options, and the combined micro-enterprise plus 1,000 kg test belong to Article 29 reuse targets, not the Article 32 refill duty.
Article 32: no express micro-enterprise exemption in the adopted PPWR text.
Article 33: micro-enterprise final distributors are exempt from the reusable-offer article.
Article 29 exemptions: apply only when a separate Article 29 transport, grouped, or beverage target is being assessed.
Record the legal entity, final-distributor role, HORECA activity, take-away products, and micro-enterprise evidence before approving an Article 33 exemption.
Article 33(4) contains the micro-enterprise exemption for that article; Article 32 contains the separate refill duty without the same exemption; Article 29 contains different target-specific exemptions.
Article 2 of the Annex sets the fewer-than-10-person and EUR 2 million turnover or balance-sheet thresholds; Articles 3 to 6 govern autonomous, partner, and linked-enterprise calculations.
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Section 3
How do refill and take-away obligations fit with reuse targets?
Build separate operating controls for consumer-owned containers and reusable packaging supplied through a re-use system. The consumer-owned route needs acceptance rules, a point-of-sale notice, and price parity. Article 28 allows refusal where the consumer does not follow communicated refill rules, particularly when a container is unhygienic or unsuitable for food or drink.
The reusable-packaging route needs a qualifying , point-of-sale information, price and condition parity, return arrangements, reconditioning controls, and evidence for any Article 33 micro-enterprise exemption.
For an operational example, a coffee shop can keep two staff instructions: how to accept and fill a customer's clean, suitable cup, and how to issue and recover a cup supplied through its re-use system. The manager should check the displayed notice, till price, container-acceptance rules, and return instructions against those two routes. Record any Article 33 exemption separately so staff do not mistakenly switch off the Article 32 route.
For take-away refill, keep the point-of-sale sign or board, consumer-container rules, and price-condition evidence together.
For reusable take-away packaging, keep the system-for-reuse evidence, point-of-sale consumer information, price comparison, return process, and micro-enterprise exemption check together.
For refill stations, record the hygiene standards, accepted container types, end-user responsibility rules, and whether any container supplied at the station is charged or part of a deposit and return system.
For large final distributors, track whether sales area exceeds 400 square meters and whether the operator has assessed the Article 28 refill-station endeavour.
European Commission overview page summarising PPWR encouragement of reuse, refill, and collection options.
re-use, refill & collection
4
Section 4
What evidence supports the 2030 Article 33 calculation?
Article 30(2) sets the calculation inputs for Article 33. The final distributor records the total sales units, or total beverage volume, made available in reusable packaging within a re-use system and the corresponding sales units or beverage volume made available in other packaging in the Member State during the calendar year.
Keep this Article 33 calculation separate from Article 29 transport and grouped-packaging calculations. Article 31's annual competent-authority reporting rule is framed for economic operators covered by Article 29(1) to (8), so do not state that Article 33 alone creates an Article 31 filing duty. Check each Member State separately: Article 33(6), subject to Article 51, allows a Member State to set a higher take-away re-use target when needed to achieve its packaging-waste-prevention targets.
Count sales units for ready-prepared food and use sales units or total beverage volume, as applicable, for beverages.
Separate reusable packaging within a from every other packaging format in the denominator evidence.
Keep Article 30 worksheets by Member State, calendar year, product group, unit or volume basis, and source system.
If the same operator also falls under Article 29(6), maintain the Article 29 beverage target and Article 33 take-away calculation as separate records.
Article 30(2) sets the calculation inputs for Article 33 and Article 29(6); Article 31 defines annual reporting for the Article 29(1) to (8) operators.
Where do teams usually make mistakes on PPWR reuse and refill?
Confirm the legal bucket before making a reuse or refill claim. A beverage final distributor, a transport-packaging user, a grouped-packaging user, and a HORECA take-away operator can face different duties, dates, evidence, and exemptions.
Another frequent error is treating Article 33's 10% endeavour level as a binding minimum or assuming that an Article 33 micro-enterprise exemption removes the Article 32 duty. The evidence file should preserve the exact legal formulation and assess each article separately.
Do not use a general refill statement as proof that the Article 32 or Article 33 conditions are met.
Do not treat a bring-your-own-container policy as the Article 33 reusable-packaging offer.
Do not apply Article 29 exemptions to the Article 32 refill duty.
Do not count packaging as reusable unless it is within a and the Article 11 reusable-packaging conditions are considered.
Do not describe the Article 33 10% endeavour level as a mandatory target.
Do not publish a reuse percentage unless the Article 30 calculation basis is clear.
Article 11 supports reusable-packaging conditions; Articles 28 and 32 to 33 support the separate refill rules, refill duty, reusable-offer duty, exemption, and endeavour level.
Official Journal text for PPWR Article 29 reuse targets, Article 30 calculation, Article 31 reporting, Article 32 take-away refill, and Article 33 take-away reusable offers.
Articles 32 and 33 set the actors, covered take-away sales, dates, price and condition parity, point-of-sale information, and the 2030 endeavour level.
Article 33(4) contains the micro-enterprise exemption for that article; Article 32 contains the separate refill duty without the same exemption; Article 29 contains different target-specific exemptions.
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Articles 28, 32, and 33 support refill rules and refusal conditions, the take-away refill system, and the reusable-packaging offer.
Article 30(2) sets the calculation inputs for Article 33 and Article 29(6); Article 31 defines annual reporting for the Article 29(1) to (8) operators.
Article 11 supports reusable-packaging conditions; Articles 28 and 32 to 33 support the separate refill rules, refill duty, reusable-offer duty, exemption, and endeavour level.
"Regulation (EU) 2025/40"
More quoted passages
"provide a system for consumers to bring their own container"
Official source for the micro-enterprise employee and financial thresholds and enterprise-relationship rules used by the Article 33 exemption.
Article 2 of the Annex sets the fewer-than-10-person and EUR 2 million turnover or balance-sheet thresholds; Articles 3 to 6 govern autonomous, partner, and linked-enterprise calculations.