anx_XIV__table

Regulation (EU) 2026/1738 of the European Parliament and of the Council of 8 July 2026 on circularity requirements for vehicle design and on management of end-of-life vehicles, amending Regulations (EU) No 168/2013, (EU) 2018/858, (EU) 2019/1020 and (EU) 2023/1542 and repealing Directives 2000/53/EC and 2005/64/EC (Text with EEA relevance) · European Union

| 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.

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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.