ANNEX XIV

| 1. | A third party conducting audits of the installation located in a third country in accordance with Article 6(5) shall be independent of the supplier, manufacturer or the person involved in the production of the recycled material and of the controlled installation. To that end, the third party shall be able to document that: (a) it is not part of or under the control of these entities; (b) it has established and operates procedures guaranteeing its impartiality, including: (i) assessment of risks of its impartiality on an ongoing basis; (ii) identification, elimination and mitigation of risks to impartiality resulting from financial, commercial and other types of pressure; (iii) assessment of risk of its impartiality resulting from relationships of its personnel; (c) it is structured and managed in a way ensuring its independence and impartially, including: (i) it is clearly identifiable within the legal entity, if the legal entity conducts also activities not related to audits; (ii) it has reporting rules on the performed audit activity; (iii) its personnel has clearly identifiable responsibilities with respect to conducting audits. | 2. | A third party conducting audits in accordance with Article 6(5) shall be considered to have appropriate qualifications in the area of audits and waste treatment if it has a sufficient number of qualified personnel, directly or via subcontracting, that is regularly trained and if its personnel involved in conducting such audits has documented professional experience in all of the following areas: (a) conducting audits of facilities treating waste; (b) waste treatment operations; (c) environmental and occupational health and safety management systems; (d) production of recycled material. | 3. | In order to demonstrate compliance with the criteria referred to in points 1 and 2 of this Part, the third party that conducts an audit or certification shall refer to its certification with Union or equivalent internationally recognised standards relevant for the conduct of audits, such as international standard ISO 19011:2018 or ISO/IEC 17020:2012. | 1. | The audit referred to in Article 6(5) shall verify that the installation located in a third country involved in the production of recycled material fulfils the conditions listed in Annex XIII in its actual operations. | 2. | The names and contact details of the individuals who carried out the audits shall be clearly indicated in the audit reports.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.