For the purposes of calculating and verifying attainment of the targets set in points (a) to (e) of Article 6(1) of Directive 94/62/EC, packaging waste exported out of the Union shall be counted as recovered or recycled only if there is sound evidence that the recovery and/or recycling took place under conditions that are broadly equivalent to those prescribed by the relevant Union legislation.

Transboundary movements of packaging waste shall comply with Council Regulation (EC) No 259/933 Council Regulation (EC) No 1420/19994, and Commission Regulation (EC) No 1547/19995.

For the purposes of calculating and verifying attainment of the targets set in points (a) to (e) of Article 6(1) of Directive 94/62/EC, packaging waste generated in another Member State or outside the Union which is sent for recovery or recycling to a Member State shall not be counted as recovered or recycled in the Member State to which this packaging waste was sent.