The Federation of German Food and Drink Industries (BVE), together with 14 other business and industry associations, is calling for the suspension of the obligation to check quantity reports in the Single-Use Plastics Fund. In a letter to politicians and ministries, the associations criticise disproportionate bureaucracy, high additional costs and considerable burdens, particularly for small and medium-sized companies.
The obligation to check quantity reports provided for in the Disposable Plastics Fund Act (EWKFondsG) has been met with clear criticism from trade associations. In a joint letter dated 20 January 2026 to the responsible federal ministries and the Bundestag, a total of 15 associations argue for a permanent suspension of the regulation. According to their assessment, the effort involved in checking is disproportionate to the actual amount of the levy and leads to considerable economic burdens.
High costs with low taxes
According to Section 11 EWKFondsG, manufacturers must have their reported quantities of single-use plastic products checked by registered experts or auditors. The inspection obligation applies from a reported quantity of 100 kilograms per year. Small and medium-sized companies are particularly affected by this, as the costs for the prescribed inspections can significantly exceed the actual special levy. The association's letter cites an example in which inspection costs of between 3,000 and 9,000 euros are incurred for around 350 kilograms of reported single-use plastics, while the levy only amounts to around 100 to 200 euros.
„For small and medium-sized companies in particular, the audit effort is disproportionate to the amount of the levy,“ says the letter from the associations.
Unequal treatment compared to the packaging register
The associations also criticise what they see as unequal treatment compared to the Packaging Act. In the LUCID packaging register, a comparable inspection obligation only applies from an annual quantity of 30,000 kilograms placed on the market. In the Single-Use Plastics Fund Act, on the other hand, the threshold is only 100 kilograms. According to the associations' estimates, this would mean that around 80 per cent of the obligated companies, predominantly small, medium-sized and micro-enterprises, would be subject to mandatory testing.
The explanatory memorandum to the law assumes that around 55,000 companies are required to register. However, only around 7,600 companies have actually registered so far. Adhering to the inspection obligation could therefore lead to an additional burden, particularly for companies that are already registered.
Overfulfilment of European requirements
In the opinion of the BVE, the German law also goes beyond the European requirements. The underlying EU Directive 2019/904 does not provide for mandatory third-party verification of the quantity reports. The Federal Environment Agency had already suspended the verification obligation for the 2024 reporting year and acknowledged practical implementation problems. Although verification guidelines were published in November 2025, the associations do not believe that these provide sufficient legal certainty.
Unclear scope of application of the law
In addition to the inspection obligation, the associations criticise the still unclear scope of application of the EWKFondsG. Even more than a year after it came into force, it is still unclear for many companies which products are actually subject to the levy. The Federal Environment Agency has so far only decided on some of the applications for categorisation, while appeals are still pending.
The interpretation of food packaging is particularly controversial. While the law covers food containers that are „intended to be consumed directly“, the Federal Environment Agency interprets this more broadly and also includes products that are only suitable for direct consumption. Among other things, this has led to the classification of 250 gram yoghurt pots or portion packs for jam as subject to the levy.
The interpretation of exports is also criticised. According to the associations, products that are placed on the market in Germany but subsequently exported should also be subject to duties. This could lead to a double burden and put German manufacturers at a disadvantage in European competition.
Call for reform and suspension of mandatory testing
The alliance of associations is calling for an immediate suspension of the obligation to check quantity reports and a permanent waiver of this regulation. According to the associations, harmonising the inspection threshold with the LUCID packaging register with an inspection obligation only from 30,000 kilograms per year would relieve the burden on numerous companies without compromising the purpose of the fund. In addition, the scope of the law must be clearly defined, particularly with regard to food packaging and exported products.
The Federation of German Food and Drink Industries has announced that it will continue to play an active role in the political dialogue and is calling for the Disposable Plastics Fund Act to be revised in the near future.
Source: Federal Association of the German Food Industry
