The Single-Use Plastics Fund Act (EWKFondsG) has fundamentally changed the rules of the game for manufacturers and importers in Germany. Anyone placing single-use plastic products (EWK) on the market for the first time is subject to strict registration and reporting requirements via the Federal Environment Agency’s central DIVID portal.
Errors in implementation not only result in heavy fines, but also directly jeopardize your market access through sales bans.
ECOPV-EU GmbH shows you the pitfalls you need to be aware of.
Who is affected by the EWKFondsG?
The law addresses the initial distributor. This is the legal entity that first makes the products in question commercially available on the German market.
Product groups affected (excerpt):
- Food containers for takeaway meals
- Bag and film packaging (e.g., for snacks)
- Beverage cups and containers (up to 3 liters)
- Lightweight plastic carrier bags
- Wet wipes, balloons, and tobacco filters
Key obligations:
- Registration requirement: Before placing your products on the market for the first time, you must register on the DIVID portal (Federal Environment Agency). Without a registration number, an immediate sales ban applies.
- Annual quantity reporting: Report the exact masses (in kg) of your products, broken down by category, by May 15 of each year.
- Levy obligation: Based on your reports, you pay the statutory single-use plastic levy into the central fund to relieve the burden on local authorities.
- Documentation obligation: Keep complete records of all goods flows. These serve as legally compliant evidence in the event of official inspections or audits.
Typical compliance errors under the EWKFondsG
1. Incorrect assessment of the material composition
It is often mistakenly assumed that purely paper-based products are not covered by the law.
- The risk: Even minimal plastic coatings, varnishes, or thin linings can result in a product being classified as a single-use plastic item.
- Measure: Check technical data sheets explicitly for polymers. Marketing terms such as “plastic-free” do not exempt you from legal scrutiny.
2. Incorrect quantity reports in the DIVID portal
The calculation of the tax costs is based on the reported weight in kilograms.
- The risk: Unit quantities are reported instead of masses, or system components (e.g., lids for cups) are neglected. The lack of adjustment for exports also distorts the tax burden.
- Measure: Implement reporting that structures ERP data directly according to the categories of the EWK Tax Ordinance and meets audit requirements.
3. Unclear definition of the first distributor
The distribution of roles is often unclear, particularly in the case of imports and private label constructions.
- The risk: German companies rely on foreign suppliers to take care of registration. Legally, however, it is usually the party who first makes the goods available in Germany who is responsible.
- Measure: Clarify responsibilities via Incoterms and supply contracts. Anyone who brands under their own name or physically imports goods is usually responsible for reporting.
4. Failure to meet registration deadlines
Registration on the DIVID portal is a prerequisite.
- The risk: Registering after the product launch will result in administrative offenses. In addition, trading partners and online marketplaces are increasingly requiring the registration number as a prerequisite for listing.
- Measure: Maintain a central compliance calendar. Registration must be completed before the product is placed on the market.
FAQ – Frequently asked questions about the EWKFondsG
Question: We sell paper cups with a thin plastic lining—are these covered?
Answer: Yes. According to the Single-Use Plastics Ban Ordinance and the EWKFondsG, products are considered to be made of plastic if they have a plastic coating or lining. The amount of plastic is irrelevant; the mere function as a barrier is sufficient for classification.
Question: Our supplier says they have registered. Does that cover us?
Answer: Not necessarily. The obligation lies with the “first distributor” on the German market. If you import goods from abroad or make them available in Germany for the first time under your own brand, you are personally required to register. Do not rely on verbal assurances, but request the registration number and check your role in the supply chain.
Question: We have switched from a pure PP lid to paper with a plastic window. Do we need to update the reports?
Answer: Yes. Any change in material can affect the classification into product categories and thus the amount of the levy rates per kilogram. Changes in the material composition must be accurately reflected in the annual quantity report by May 15.
Question: Does the law also apply to compostable or bio-based plastics?
Answer: Yes. The EWKFondsG does not distinguish between conventional plastics and bioplastics (e.g., PLA). Biodegradable plastics are also considered single-use plastics under the law if they are intended for one-time use.
Question: What happens in the event of non-compliance or failure to register?
Answer: Violations are punishable by fines of up to €100,000. In addition, unregistered manufacturers are automatically banned from selling their products. Online marketplaces and brick-and-mortar retailers are required to check registration numbers and exclude non-compliant products from sale.
Conclusion: Compliance as a strategic factor
The implementation of the EWKFondsG not only ensures lawful market access, but also promotes sustainable product development. Precise data management allows mechanisms such as eco-modulation to be used: the use of recyclable materials can reduce tax rates and thus create direct cost advantages.
Early adaptation to these standards minimizes liability risks and strengthens long-term competitiveness.
ECOPV-EU GmbH supports you in setting up your compliance processes efficiently and integrating the requirements of the EWKFondsG into your everyday operations in a legally compliant manner.
