'Packaging' in this context means all products made of any materials of any nature to be used for the containment, protection, handling, delivery and presentation of goods, from raw materials to processed goods, from the producer to the user or the consumer. 'Non-returnable' items used for the same purposes shall also be considered to constitute packaging. 'Packaging waste' means any packaging or packaging material covered by the definition of waste in the Waste Framework Directive 2008/98/EC, excluding production residues (Art.3(1): ‘waste’ means any substance or object which the holder discards or intends or is required to discard).