This scientific opinion of EFSA deals with the risk assessment of sodium borohydride (CAS No 16940-66-2 and FCM substance No 981), and palladium acetate , reduced to palladium FCM substance No 993) in the plastic during the manufacturing process, when used in combination as an oxygen absorbing system in food contact materials. The CEF Panel considers that palladium is non genotoxic and a low exposure to palladium resulting from a concentration up to 0.05 mg/kg food is not of toxicological concern.In addition, the CEF Panel used the tolerable upper intake level (UL) of 0.16 mg boron/kg bw per day equivalent to 10 mg boron/person per day in adults established by the EFSA NDA Panel in 2004, instead of the previously derived TDI of 0.1 mg boron/kg bw (SCF, 2001a).Migration of palladium into food was not detectable (detection limit = 0.0005 mg/kg) while the migration of boron into food was up to 0.09 mg/kg. Based on the default assumption for food contact materials that an adult may consume daily up to 1 kg of food in contact with food contact materials containing boron, the migration of 0.09 mg/kg food The CEF Panel considered that a low exposure to palladium resulting from a concentration up to 0.05 mg/kg food is not of toxicological concern. In migration tests in various food simulants, there was no detectable migration of palladium (detection limit = 0.0005 mg/kg). In migration tests in various food simulants, the migration of boron from the use of sodium borohydride was up to 0.09 mg/kg. Samples tested were composed of two polymer layers, boron being in the layer not in direct contact with food simulant as it is the intended use of the substance.Based on the default assumption for food contact materials that an adult may consume daily up to 1 kg of food in contact with food contact materials containing boron, the migration of 0.09 mg/kg food would correspond to an intake of 0.09 mg boron/adult/day which is 111 times lower that the UL set by the NDA.The CEF Panel after having considered the above-mentioned data concluded that there is no safety concern for the consumer from the intended use of sodium borohydride and of palladium acetate and its reduction product, palladium, in oxygen absorbing systems in active food contact materials.The sodium borohydride should only be used behind a plastic layer to prevent direct contact with the packaged food and the palladium species should also be behind a barrier layer or should be incorporated into the plastic of the primary packaging material in order to minimise direct contact of palladium with the food and thereby keep its migration within acceptable levels.The Commission may wish to take note of the different sources of exposure to boron and palladium, other than FCM, if setting a restriction for these substances. 4 Commission Regulation (EC) No 450