Question 1

Does Plastic take-away box fall under the EWKFondsG?

Accepted Answer

Yes. A plastic take-away box is a container for food intended for immediate consumption without further preparation — exactly the statutory definition of the food container category in Annex 1 EWKFondsG. This applies regardless of whether it comes with a lid.

Question 2

Does Salad bowl with hinged lid fall under the EWKFondsG?

Accepted Answer

Yes, as a whole. The hinged lid is not treated as a separate product — it belongs to the food container, so the bowl and lid together fall under the same category.

Question 3

Does Sushi box with clear window fall under the EWKFondsG?

Accepted Answer

Yes. Even if the lid is mostly a transparent viewing window, it remains a rigid container for ready-to-eat food — the food container category is defined by purpose and form, not by the share of transparent material.

Question 4

Does Fries tray without lid fall under the EWKFondsG?

Accepted Answer

Yes. Annex 1 EWKFondsG explicitly covers food containers "with or without a lid" — so an open fries tray falls under it just as much as a box with a lid.

Question 5

Does Compartment meal tray (catering) fall under the EWKFondsG?

Accepted Answer

Yes. Whether a tray has one or several compartments for different food components doesn't matter for classification — what matters is that it's a container for food intended for immediate consumption.

Question 6

Does Chip bag fall under the EWKFondsG?

Accepted Answer

Yes. A chip bag is a flexible film package for food eaten without further preparation — a core example of the bags-and-film-packaging category. Unlike food containers, what matters here is the flexible, non-rigid material.

Question 7

Does Sandwich wrapper fall under the EWKFondsG?

Accepted Answer

Yes. A sandwich wrapper encloses the food flexibly rather than in a rigid container — hence bags and film packaging rather than food containers, with its own, notably higher levy rate.

Question 8

Does Bread bag with plastic window fall under the EWKFondsG?

Accepted Answer

Generally yes. If the paper bag has a plastic viewing window or a plastic coating, it counts as packaging with a plastic component and falls under bags and film packaging. The exact classification depends on the amount and type of plastic used in the specific case.

Question 9

Does Cling film around a filled roll (bakery) fall under the EWKFondsG?

Accepted Answer

Yes. Cling film wrapped directly around a filled roll intended for immediate consumption is flexible film packaging containing food and falls under bags and film packaging.

Question 10

Does PET beverage bottle, no deposit fall under the EWKFondsG?

Accepted Answer

Yes, at the full rate. A non-deposit PET bottle is a classic container up to 3 liters for liquids — without the reduction that applies to single-use bottles with a deposit under § 31 VerpackG.

Question 11

Does PET deposit bottle (single-use, with deposit) fall under the EWKFondsG?

Accepted Answer

Yes, but much cheaper. A single-use PET bottle with a deposit remains a beverage container and is therefore subject to the levy in principle, but at the sharply reduced rate for bottles with a deposit under § 31 VerpackG — the difference from the non-deposit rate is a factor of about 180.

Question 12

Does Composite beverage carton (Tetra Pak-style) fall under the EWKFondsG?

Accepted Answer

Yes. Composite beverage cartons made of multiple material layers (e.g. cardboard with a plastic/aluminum coating) are explicitly named in the statutory text as an example of beverage containers, as long as they hold up to 3 liters.

Question 13

Does Plastic milk bottle, no deposit fall under the EWKFondsG?

Accepted Answer

Yes. The beverage container category isn't limited to specific types of beverages — what matters is that it's a container up to 3 liters for a liquid. A non-deposit plastic milk bottle therefore falls under it at the full rate.

Question 14

Does Coffee-to-go cup incl. lid fall under the EWKFondsG?

Accepted Answer

Yes. A coffee-to-go cup, together with its lid, falls under the beverage cups category — at €1.236/kg, one of the highest levy rates of all nine categories. A reusable alternative avoids the levy entirely rather than just reducing it.

Question 15

Does Cold-drink cup with straw lid fall under the EWKFondsG?

Accepted Answer

Yes. Whether the drink is hot or cold doesn't matter for classification — the cup and its lid (even with a straw opening) fall together under beverage cups.

Question 16

Does Take-away smoothie cup fall under the EWKFondsG?

Accepted Answer

Yes. Even a thick beverage like a smoothie doesn't change the fact that the cup is a single-use drinking vessel for a beverage — the beverage cups category doesn't depend on the consistency of the content.

Question 17

Does Single-use beer cup at festivals fall under the EWKFondsG?

Accepted Answer

Yes, provided it's actually handed out as a single-use product. Many festivals have since switched entirely to deposit reusable cups, which as a reusable product don't fall under the EWKFondsG (see reusable deposit cups) — but a genuine single-use cup with no return system remains a textbook case of the beverage cups category.

Question 18

Does Thin checkout carrier bag (under 50 µm) fall under the EWKFondsG?

Accepted Answer

Yes. The statutory definition is narrow: plastic carrier bags with a wall thickness under 50 microns, offered at the point of sale. At €3.801/kg, this category has the second-highest levy rate of all.

Question 19

Does Thin produce bag in the fruit/vegetable section fall under the EWKFondsG?

Accepted Answer

Generally yes, provided the wall thickness is under 50 microns — the common thin roll bags in the fruit/vegetable section usually meet this condition. If in doubt, check the exact wall thickness with the bag's manufacturer/supplier.

Question 20

Does Thin bag from the deli counter fall under the EWKFondsG?

Accepted Answer

Generally yes, provided it's a thin carrier bag under 50 microns handed out at the point of sale — the category doesn't distinguish based on what's being carried in the bag.

Question 21

Does Wet cleaning wipe fall under the EWKFondsG?

Accepted Answer

Yes. A pre-moistened, pre-made cleaning wipe falls under the wet wipes category — regardless of whether it's intended for household use or personal hygiene.

Question 22

Does Baby wipe fall under the EWKFondsG?

Accepted Answer

Yes. Baby wipes are pre-moistened, pre-made textiles for personal hygiene and therefore fall directly under the wet wipes category, regardless of the target group.

Question 23

Does Pre-moistened makeup-remover wipe fall under the EWKFondsG?

Accepted Answer

Yes. A makeup-remover wipe already soaked in cleansing lotion is a pre-made, liquid-soaked textile for personal hygiene — exactly the statutory definition of the wet wipes category.

Question 24

Does Plastic party balloon fall under the EWKFondsG?

Accepted Answer

Yes. Balloons for party and decorative purposes fall under the EWKFondsG at €4.34/kg, so far the highest general rate. The statutory exception explicitly applies only to balloons for industrial or other commercial purposes, not to consumer sales.

Question 25

Does Filtered cigarette fall under the EWKFondsG?

Accepted Answer

Yes, at €8.972/kg the highest levy rate of all nine categories. The category covers filtered cigarettes as well as loose filters intended for use with tobacco products.

Question 26

Does Loose cigarette filters for roll-your-own fall under the EWKFondsG?

Accepted Answer

Yes. Alongside finished filtered cigarettes, the statutory text explicitly also covers filters intended for use in combination with tobacco products — this includes loose filters for roll-your-own cigarettes.

Question 27

Does Firework rocket fall under the EWKFondsG?

Accepted Answer

Yes, as the ninth category under Annex 1 EWKFondsG since January 1, 2026. The specific levy rate has not yet been set — the authorities have until December 31, 2026 to do so.

Question 28

Does Firecrackers / bangers fall under the EWKFondsG?

Accepted Answer

Yes, for the same reason as firework rockets: firecrackers are pyrotechnic articles under explosives law and have fallen under the ninth category of Annex 1 EWKFondsG since January 1, 2026.

Question 29

Does Paper bag without plastic coating fall under the EWKFondsG?

Accepted Answer

No. The EWKFondsG covers only single-use plastic products. A paper bag with no plastic coating at all contains no plastic and therefore doesn't fall under the law — for coated paper bags, however, classification depends on the specific coating and must be checked case by case.

Question 30

Does Reusable deposit cup fall under the EWKFondsG?

Accepted Answer

No. The single-use plastics levy is, by definition, tied to single-use products. A deposit reusable cup intended for repeated use is not a single-use product and therefore doesn't fall under the EWKFondsG — regardless of the material it's made of.

Question 31

Does Glass bottle with plastic cap fall under the EWKFondsG?

Accepted Answer

No. Annex 1 EWKFondsG explicitly excludes beverage containers made of glass or metal from the beverage container category, even if the cap or label contains plastic. The main body of the container is what determines classification.

Question 32

Does Wooden or bamboo cutlery fall under the EWKFondsG?

Accepted Answer

No. Unlike in some other EU member states, single-use cutlery is not its own category in Annex 1 EWKFondsG. Uncoated wooden or bamboo cutlery also contains no plastic anyway, and wouldn't be affected even if such a category existed.

Question 33

Does Metal can fall under the EWKFondsG?

Accepted Answer

No. A metal can is neither a plastic product nor does it fall under the beverage-container definition (which applies to liquids) — metal packaging for solid food is outside the scope of the EWKFondsG.

Question 34

Does Jute or fabric bag as a reusable tote fall under the EWKFondsG?

Accepted Answer

No, for two independent reasons: a jute or fabric bag is intended for repeated use (not a single-use product) and is also not made of plastic — either point alone would already rule out classification under the EWKFondsG.

Question 35

Does Large food pack over 500g (e.g. a 1 kg pasta bag) fall under the EWKFondsG?

Accepted Answer

No, since the UBA administrative regulation of Nov 3, 2025. What matters is the actual packaged content, not the weight of the packaging itself: film packaging containing over 500g of food no longer falls under the EWKFondsG — previously this applied regardless of pack size. For a 1 kg bag of pasta or a 750g stollen (the UBA's official example), the exception applies; for a small 100g portion, it doesn't.

Does my product fall under the EWKFondsG?

In-depth topics

Food containers

Bags and film packaging

Beverage containers

Beverage cups

Lightweight plastic carrier bags

Wet wipes

Balloons

Tobacco products with filters

Fireworks

Not covered by the EWKFondsG