From 1 January 2024, the new Single-Use Plastics Fund Act (EWKFondsG) will come into force, which provides for additional fees for certain single-use plastics. This affects food containers as well as bag and film packaging, among other things. The question now arises as to who has to pay the fees for single-use plastic packaging - us as manufacturers or our customers. According to the definition, the producers of single-use plastic products are liable to pay for food containers, while the fillers of bags and film packaging who place the products on the market for the first time are liable.