art_6__para_5

5. By 31 August 2028, the Commission shall adopt an implementing act in accordance with Article 52(2) to establish the methodology for the calculation and verification, for the purposes of paragraphs 1 to 4 of this Article, of the share of plastics recycled from post-consumer waste, and from end-of-life vehicles, present in and incorporated into vehicle types. A mass balance accounting methodology shall apply to recycled plastic obtained from recycling methods other than mechanical recycling, in line with the mass balance accounting methodologies applicable to plastics recycling in line with the definition of recycling in Directive 2008/98/EC. The verification methodology shall include an obligation for manufacturers to ensure that each installation located in a third country producing recycled content material that they are using complies with Annex XIII, and that each such installation located in a third country is being audited at least every five years by an independent third-party entity pursuant to Annex XIV. Those audits shall verify that the conditions set out in paragraphs 1 to 4 of this Article are met. The audit requirement set out in the third subparagraph of this paragraph and the requirements and criteria set out in Annex XIII for material recycled in third countries shall apply from 14 August 2030.

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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.