Legal change · last reviewed August 8, 2026
500-gram threshold: when packaging is now levy-free
Since November 3, 2025, an administrative regulation from the Federal Environment Agency (UBA) (published via the DIVID platform) introduces a new de-minimis threshold: packaging with a packaged content of more than 500 grams is exempt from the single-use plastics levy — previously, the levy applied regardless of pack size.
Which categories are affected?
Only two of the nine Annex 1 categories:
What is NOT affected
The remaining seven categories continue to be subject to the levy unchanged, regardless of pack size:
Beverage containersBeverage cupsLightweight plastic carrier bagsWet wipesBalloonsTobacco products with filtersFireworks
Important: content counts, not the packaging weight
A wafer-thin film around 600g of food is exempt, even if the film itself weighs only a few grams — what matters is the amount of packaged food, not the weight of the packaging. According to the UBA, containers sold empty (e.g. empty salad bowls) are also covered by this rule.
Examples compared
| Example | Content | Since Nov 3, 2025 |
|---|---|---|
| Stollen film packaging (UBA's own example) | 750 g | levy-free |
| 1 kg pasta bag | 1,000 g | levy-free |
| Chip bag | 150 g | still subject to the levy |
| Sandwich wrapper | approx. 200 g | still subject to the levy |
| Take-away box, lightly filled | 300 g | still subject to the levy |
Frequently asked questions
Does the content or the weight of the packaging itself count?
The packaged content. A very light film around a 600g pack is exempt, even if the film itself weighs only a few grams — what matters is how much food is inside, not the packaging material.
Does the threshold also apply to containers sold empty, e.g. empty salad bowls?
Yes, according to the UBA, containers sold empty, such as salad bowls, are also covered by this rule. Exactly which nominal fill volume triggers this in individual cases is not conclusively documented publicly — when in doubt, check with the responsible authority (the DIVID platform or the Federal Environment Agency).
Does this change how EWKPilot calculates the levy?
Yes. For products in the two affected categories, you can record the packaged content in grams; if it's over 500g, EWKPilot doesn't calculate a levy and notes the exemption along with the packaged content in the audit file, so an auditor can verify it. Without this entry, the levy is still calculated as applicable — you have to actively trigger the exemption by entering the content, since a quantity reported too low would be a legal violation.
Sources · last reviewed August 8, 2026
This page summarizes publicly available secondary sources, not the full original administrative regulation. For edge cases (especially the nominal fill volume of empty containers), we recommend checking with the DIVID platform or the Federal Environment Agency. EWKPilot does not replace legal or tax advice.