EXHIBIT 22
LIST OF GUARANTORS AND SUBSIDIARY ISSUERS OF GUARANTEED SECURITIES AS OF JUNE 30, 2026
The following is a list of guarantors of the 3.100% Senior Notes due 2026, 4.500% Senior Notes due 2028, 4.800% Senior Notes due 2028, 4.250% Senior Notes due 2029, 2.630% Senior Notes due 2030, 5.100% Senior Notes due 2030, 2.690% Senior Notes due 2031, 5.500% Senior Notes due 2035, and 5.125% Senior Notes due 2036, issued by Amcor Flexibles North America, Inc. The issuer is a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor UK Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Group Finance plc | | United Kingdom |
| Amcor Finance (USA) Inc. | | United States of America |
| Berry Global, Inc. | | United States of America |
The following is a list of guarantors of the 1.125% Senior Notes due 2027, 3.200% Senior Notes due 2029, 3.950% Senior Notes due 2032, and 3.750% Senior Notes due 2033, issued by Amcor UK Finance plc, a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor Group Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Flexibles North America, Inc. | | United States of America |
| Amcor Finance (USA) Inc. | | United States of America |
| Berry Global, Inc. | | United States of America |
The following is a list of guarantors of the 5.625% Senior Notes due 2033 issued by Amcor Finance (USA), Inc., a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor UK Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Group Finance plc | | United Kingdom |
| Amcor Flexibles North America, Inc. | | United States of America |
| Berry Global, Inc. | | United States of America |
The following is a list of guarantors of the 5.450% Senior Notes due 2029 issued by Amcor Group Finance plc, a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor UK Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Flexibles North America, Inc. | | United States of America |
| Amcor Finance (USA) Inc. | | United States of America |
| Berry Global, Inc. | | United States of America |
The following is a list of guarantors of the 1.650% First Priority Senior Secured Notes due 2027, 5.500% First Priority Senior Secured Notes due 2028, 5.800% First Priority Senior Secured Notes due 2031, and 5.650% First Priority Senior Secured Notes due 2034 issued by Berry Global, Inc., a wholly owned subsidiary of Amcor plc.
| | | | | | | | |
| Name of Guarantor | | Jurisdiction of Incorporation |
| Amcor plc | | Jersey |
| Amcor UK Finance plc | | United Kingdom |
| Amcor International UK plc | | United Kingdom |
| Amcor Flexibles North America, Inc. | | United States of America |
| Amcor Finance (USA) Inc. | | United States of America |
| Amcor Group Finance plc | | United Kingdom |