This results in significant changes in the area of registration and notification requirements. For example, the Packaging Act includes the obligation to register with the “Stiftung Zentrale Stelle Verpackungsregister”. This must be done by the end of the year, otherwise the companies concerned will no longer be allowed to place packaged goods on the market from January 1, 2019.
The Packaging Act affects all manufacturers and distributors who place sales packaging and outer packaging filled with goods, which typically accumulates as waste after use by private end consumers, on the market for the first time on a commercial basis or import it into Germany on a commercial basis. Such manufacturers or distributors must participate in one or more disposal systems with the aforementioned packaging (so-called system participation obligation).
In addition, the companies concerned must immediately report the type of material and the mass of packaging that they place on the market and that is subject to the system participation obligation.
Furthermore, the companies concerned must submit an annual declaration of completeness on the packaging placed on the market in the previous calendar year. Such letters of representation must be reviewed and certified by an auditor licensed to do so. Such an inspector may be a registered expert, an inspector appointed in accordance with. § 27 para. 2 Packaging Act to be a registered auditor, tax advisor or certified public accountant.
A manufacturer who has not registered his packaging may not place it on the market until the registration has been made up. If the manufacturers of packaging are not registered or not properly registered, their distributors are also not allowed to offer the goods in question for sale.
With little time left before the January 1, 2019 deadline, action is now required for all non-registered companies that commercially place disposable packaging on the market or import it into Germany.
Our specialists at KPMG Law Rechtsanwalts- und KPMG Wirtschaftsprüfungs-gesellschaft will support you not only in reviewing and confirming your annual declaration of completeness, but also in all legal issues relating to the Packaging Act.
Constantine from Busekist
Head of Global Compliance Practice
KPMG Law EMA Leader
tel: +49 211 4155597123
© 2023 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit https://home.kpmg/governance.
KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.