Against the background of the new entries for plastic waste, as implemented into EU-law since 1.1.2021, this implementation guide is aimed at all companies or institutions that deal with plastic waste on a crossborder basis. In particular, this includes waste producers, waste handlers such as sorters and recyclers, transporters and enforcement and control authorities. It is an aid to the correct classification of the new plastic entries in accordance with the VVA and the handling in practice of the definitions explained in more detail in Correspondents’ Guidelines No. 12.