As a result of market instability, the economy is experiencing a rapid rate of change, which is contributing to an increase in competition. Managing a company in such conditions must be a continuous process of analyzing the business environment and potential of the company from the perspective of customers and designing and implementing strategies to secure its sustainable competitive position and effectiveness of its operations. An important area in this process is an analysis and assessment of values and establishing an optimal structure of customers. The article presents an analysis of the portfolio of active clients of a packaging industry company existing on the market since 2006. The research has made it possible to divide the customers into groups according to their individual characteristics. The assessment of the customers of a packaging company is very important and complex due to the type of dependent demand that characterises this industry and its exceptional susceptibility to economic fluctuations. The results of the research allow us to understand better the complex dependencies between the customer and the company in situations when companies change their strategies aiming at reducing costs of packaging and facing changes introduced in legal regulations concerning this specific business area.