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1. The calculation to determine whether the targets laid down in Article 52(1) have been achieved shall be carried out in accordance with the rules laid down in this Article.

2. Member States shall calculate the weight of packaging waste generated in a given calendar year. The calculation of packaging waste generated in a Member State shall be exhaustive. The methodology to calculate the packaging waste generated shall be based on the following approaches:

(a) the packaging made available on the territory of a Member State, or unpacked by a producer without being an end user, in that specific year; or (b) the quantity of packaging waste generated in the same year in that Member State. Calculations performed pursuant to this paragraph shall be adjusted to ensure the comparability, reliability and exhaustiveness of the results in accordance with the requirements and verifications to be established by the implementing act adopted pursuant to Article 56(7), point (a).

3. Member States shall calculate the weight of packaging waste recycled in a given calendar year. The weight of packaging waste recycled shall be calculated as the weight of packaging that has become waste which, having undergone all necessary checking, sorting and other preliminary operations to remove waste materials that are not targeted by the subsequent reprocessing and to ensure high-quality recycling, enters the recycling operation whereby waste materials are actually reprocessed into products, materials or substances.

4. Composite packaging and other packaging composed of more than one material shall be calculated and reported per material contained in the packaging. Member States may derogate from this requirement where a given material constitutes an insignificant part of the packaging unit, and in no case more than 5 % of the total mass of the packaging unit.

5. For the purposes of paragraph 3, the weight of packaging waste recycled shall be measured when the waste enters the recycling operation. By way of derogation from the first subparagraph of this paragraph, the weight of the packaging waste recycled may be measured at the output of any sorting operation provided that:

(a) such output waste is subsequently recycled;

(b) the weight of materials or substances that are removed by further operations preceding the recycling operation and are not subsequently recycled is not included in the weight of waste reported as recycled.

6. Member States shall establish an effective system of quality control and traceability of the packaging waste to ensure that the conditions laid down in paragraphs 2 to 5 of this Article are met. That system may consist of electronic registries set up pursuant to Article 35(4) of Directive 2008/98/EC or technical specifications for the quality requirements of sorted waste. It may also consist of average loss rates for sorted waste for various waste types and waste management practices, respectively, provided that reliable data cannot be otherwise obtained. Average loss rates shall be calculated on the basis of the calculation rules established in the delegated act adopted pursuant to Article 11a(10) of Directive 2008/98/EC.

7. The quantity of biodegradable packaging waste that enters aerobic or anaerobic treatment may be counted as recycled where that treatment generates compost, digestate, or other output with a similar quantity of recycled content in relation to input, which is to be used as a recycled product, material or substance. Where the output is used on land, Member States may count it as recycled provided that this use results in benefits to agriculture or ecological improvement.

8. The quantity of packaging waste materials that have ceased to be waste as a result of a preparatory operation before being reprocessed may be counted as recycled provided that such materials are destined for subsequent reprocessing into products, materials or substances to be used for the original or other purposes. However, end-of-waste materials to be used as fuels or other means to generate energy, or to be incinerated, backfilled or landfilled, shall not be counted as recycled.

9. Member States may take into account the recycling of metals separated after incineration of waste in proportion to the share of the packaging waste incinerated provided that the recycled metals meet the quality criteria laid down in Decision (EU) 2019/1004.

10. Where packaging waste is sent to another Member State for the purposes of recycling in that other Member State, only the Member State in which that packaging waste was collected may count it as recycled.

11. Packaging waste exported from the Union shall be counted as recycled by the Member State in which it was collected only if the requirements set out in paragraph 3 are met and if, in accordance with Regulation (EC) No 1013/2006 or Regulation (EU) 2024/1157, as applicable, the exporter provides documentary evidence that the shipment of waste complies with the requirements of that Regulation, including that the treatment of packaging waste in a third country took place under conditions that are equivalent to the requirements of the relevant Union environmental law.