There are just two points to keep in mind with regard to another company either packing/filling your packaging or selling it on:
A. Contracted-out packer-filler activities – packaging owned by the principal (that is, the company contracting out the activity)
The obligation for that activity falls on the owner of the packaging, that is, the principal. It is important to establish who owns the packaging at the point of packing/filling. If the contractor purchases the packaging materials, pack/fills and then invoices the principle company for the materials, the contractor is the owner of the packaging and is therefore obligated under the terms of the regulations.
B. Contracted-out packer-filler activities – packaging owned by the contractor
Again, the obligation for that activity falls on the owner of the packaging – in this case, the contractor