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The Single-Use Plastics Fund Act

The Single-Use Plastics Fund Act (EWKFondsG): What You Should Know as a Customer

Since 1 January 2024, the Single-Use Plastics Fund Act has required manufacturers of certain single-use plastic products to pay an annual levy into a fund managed by the German Federal Environment Agency (Umweltbundesamt). This fund finances the costs of cleaning up public spaces and of waste disposal. Important to know: paper-based packaging may also fall under the act if it contains a plastic coating, for example take-away boxes or other containers for the immediate consumption of food.

What does this mean for packaging from WEROCA?
Whether a product falls under the EWKFondsG depends on its intended purpose. The decisive factor is, in particular, whether the packaging is designed for food to be consumed directly from it. Conventional transport and product packaging, for example for non-food items or textiles, is not affected. WEROCA is registered as a manufacturer with the German Federal Environment Agency on the DIVID platform. Where products from our range are subject to the levy, we itemise the single-use plastics levy separately in our quotations. When making your enquiry, please let us know the intended use, unless it is already apparent. This enables us to make the correct classification.

Practical note: The German Federal Environment Agency has introduced a quantity threshold by administrative regulation. Food containers as well as packets and wrappers with a content of more than 500 grams do not fall within the scope of the EWKFondsG.

Which products fall under the act?
List of single-use plastic products in accordance with Annex 1 of the EWKFondsG:

  1. Food containers, i.e. receptacles such as boxes, with or without a lid, for food which
    a) is intended for immediate consumption, either on the spot or as a take-away meal,
    b) is typically consumed from the receptacle, and
    c) can be consumed without any further preparation, such as cooking, boiling or heating;
    food containers in this sense do not include beverage containers, cups for beverages, plates, or packets and wrappers containing food;
  2. Packets and wrappers made from flexible material containing food which
    a) is intended for immediate consumption from the packet or wrapper and
    b) requires no further preparation;
  3. Beverage containers with a capacity of up to 3 litres, i.e. receptacles used to contain liquid, such as beverage bottles (with or without a deposit) and composite beverage packaging, including their caps and lids; beverage containers in this sense do not include glass or metal beverage containers with caps, lids, labels, stickers or wrapping made from plastic;
  4. Cups for beverages, including their covers and lids;
  5. Lightweight plastic carrier bags, i.e. plastic carrier bags with a wall thickness of less than 50 microns, with or without a handle, offered to consumers at the point of sale of the goods or products;
  6. Wet wipes, i.e. pre-wetted personal care and domestic wipes;
  7. Balloons, except balloons for industrial or other commercial uses and applications that are not distributed to consumers;
  8. Tobacco products* with filters and filters intended for use in combination with tobacco products;
  9. Fireworks within the meaning of Section 3 (1) No. 4 of the German Explosives Act (new since 1 January 2026).

*Tobacco products are tobacco products as defined in Article 2 of Directive 2014/40/EU.

Further Information

Single-Use Plastics Fund Act (EWKFondsG), full text (in German)
Annex 1: List of Single-Use Plastic Products (in German)
Single-Use Plastics Fund Ordinance (EWKFondsV): Levy Rates and Fund Points System (in German)
German Federal Environment Agency: Information on the Single-Use Plastics Fund (in German)

The information provided has been compiled to the best of our knowledge and is intended solely for general, non-binding information purposes. It does not constitute legal advice.
Last updated: July 2026