Regulation (EU) No 2023/2006 on good manufacturing practice for materials and articles intended to come into contact with food lays down rules on 'good manufacturing practice' for the groups of materials and articles intended to come into contact with food and combinations of those materials and articles or recycled materials and articles used in those materials and articles listed in Annex I to Regulation (EC) No 1935/2004. It shall apply to all sectors and to all stages of the manufacture, processing and distribution of materials and articles back to, but excluding, the manufacture of the starting materials.