Notes on the Single-Use Plastics Fund Act

Which manufacturers are affected by the Single-Use Plastics Fund Act (EWKFondsG)?

The definition of a manufacturer according to Section 3 No. 3 a) EWKFondsG applies to cases where a natural or legal person, or a partnership with legal capacity established in Germany, places single-use plastic products listed in Annex 1 of the EWKFondsG on the market for the first time on a commercial basis as a producer, filler, seller, or importer. In implementing the EU legal requirements for the definition of a manufacturer under this law, it is therefore irrelevant whether the product is placed on the market filled or unfilled (with the only exception being bags and plastic film packaging).

With the note that all decisions are made on a case-by-case basis, in situations where certain single-use plastic products are imported from abroad but not placed on the German market by the importer—instead being re-exported abroad—this does not constitute a first placement on the German market (cf. explanatory memorandum to Section 3 No. 3 a) EWKFondsG). However, if a producer based in Germany passes the product on to a third party within Germany, this already constitutes a first placement on the market, regardless of the distribution channel the third party chooses—this applies even if the third party later exports the single-use plastic product. This also applies to private-label products produced on behalf of third parties.

According to Section 3 No. 3 b) EWKFondsG, foreign companies without a registered office in Germany are also considered manufacturers if they operate exclusively from abroad and place relevant single-use plastic products on the German market commercially via means of distance communication—e.g., through online sales—to private or commercial end users within the scope of the EWKFondsG. End users are defined as those to whom the product is provided either as consumers outside of their commercial, business, craft, or professional activities, or as professional users within the scope of their commercial or professional activities.

Which single-use plastic packaging is covered by the EWKFondsG?

1. 1. Food containers, meaning receptacles such as boxes with or without lids, intended for food that:
      a) is meant to be consumed immediately, either on-site or as takeaway,
      b) is typically consumed directly from the container, and
      c) can be consumed without further preparation such as cooking, boiling, or heating.
      Note: Beverage containers, beverage cups, plates, and bags or film packaging (e.g. wrappers) containing food are not considered food containers in this sense.
   2. Bags and film packaging made from flexible material, such as wrappers, containing food that:
      a) is intended to be consumed directly from the bag or wrapper, and
      b) does not require further preparation.
   3. Beverage containers with a capacity of up to 3.0 liters, i.e., containers used to hold liquids such as deposit and non-deposit beverage bottles and composite beverage packaging, including their caps and lids.
      Note: Beverage containers made of glass or metal with plastic caps or lids are not included in this definition.
   4. Beverage cups, including their lids and caps.
   5. Lightweight plastic carrier bags, meaning plastic bags with a wall thickness of less than 50 micrometers, with or without handles, offered to consumers at the point of sale for goods or products.
   6. Wet wipes, i.e., pre-moistened wipes for personal and household care.
   7. Balloons, excluding balloons intended for industrial or commercial use and applications not made available to consumers.
   8. Tobacco products with filters, as well as filters designed for use in combination with tobacco products.

Fireworks, as defined in § 3 paragraph 1 number 4 of the German Explosives Act, will be included in the list of single-use plastic products (Annex 1 of the EWKFondsG) as of January 1, 2026.

Garbage bags and breakfast or cling bags are not considered “carrier bags” under item 5 of Annex 1 to the EWKFondsG and are not subject to the scope of the law.

Although not explicitly mentioned in the EWKRL, wet wipes that are exclusively designed, developed, and marketed for commercial use, such as medical wipes or wipes for nursing care, do not meet the criteria of personal or household care. Therefore, it is assumed that these products do not fall within the scope of the EWKFondsG.

When and with what information must registration be completed?

Manufacturers who begin their operations for the first time after January 1, 2024, are legally required to register immediately. For manufacturers who were already active on the German market before January 1, 2024, the registration deadline has already passed. Registration must be completed without delay.

The obligation to report quantities (§11 EWKFondsG) applies by law for calendar years starting in 2024, regardless of whether or when registration takes place.

To create an account on DIVID, you need an ELSTER organization certificate. The data transmitted from the ELSTER company account can be edited in ELSTER and later transferred to DIVID with a single click. Additional missing information can be imported from the packaging register LUCID or entered manually. Once the registration is successfully completed, the registration application is forwarded to the German Environment Agency (Umweltbundesamt). The registration confirmation is sent promptly via email and stored in the DIVID dashboard.

Registration and publication refer to both the manufacturer and the brand names under which the single-use plastic products are first made available or sold on the market by the manufacturer.

The following registration and master data must be provided for registration:

• Name and address of the manufacturer (published on DIVID*)
• If applicable, name and address of the authorized representative (published on DIVID*) and documentation of the appointment
• VAT identification number or European or national tax number (published on DIVID*)
• Brand names under which the single-use plastic products are made available or sold (published on DIVID*)
• Types of single-use plastic products first made available or sold according to Annex 1 (published on DIVID*)
• Manufacturer’s contact details (telephone number, postal code) (published on DIVID*)
• Name of a person authorized to represent the company
• National identification number (e.g., commercial register number) and email address of the manufacturer; the same information is required for the authorized representative if applicable
• Declaration that the information provided is true

* In accordance with its legal mandate, the German Environment Agency publishes a list of registered manufacturers including certain manufacturer details as well as brand names and product categories in the manufacturer register. This publication is intended to allow anyone to search for specific manufacturers and brand names and thereby verify whether manufacturers are complying with their registration obligations.

What obligations must be fulfilled after registration?

Starting in 2025, manufacturers are required to report annually to the German Environment Agency (Umweltbundesamt) by May 15 the single-use plastic products listed in Annex 1 of the EWKFondsG that they first placed on the market or sold in the previous calendar year, in accordance with Section 11(1), sentences 1 to 3 of the EWKFondsG.

The products must be reported by type and mass, in kilograms.

This report must generally be reviewed and confirmed by a registered expert as defined in Section 3(15) of the Packaging Act (Verpackungsgesetz), or by a certified auditor, tax advisor, or sworn accountant registered in accordance with Section 27(2) of the Packaging Act. Verification guidelines for this purpose will be issued by the German Environment Agency in agreement with the Federal Cartel Office. The confirmation must be provided with a qualified electronic signature and submitted electronically by the manufacturer to the German Environment Agency along with the report and the verification statement.

The Umweltbundesamt provides standardized electronic forms for the notification (according to § 11 paragraph 1 sentence 1 EWKFondsG), the confirmation and the transmission of the notification and the audit report (according to § 11 paragraph 1 sentence 3 EWKFondsG) as well as for other communication with the manufacturers, and regulates the detailed procedure.