The declaration of completeness is an instrument that was provided for in the Verpackungsverordnung (Packaging Ordinance) to enhance transparency regarding packaging placed onto the German market. The main goal of the provision is to make the producers of packaging subject to system participation fully and accurately accountable for their system participation requirement. The declaration of completeness must contain entries detailing the material types and masses of all the retail and grouped packaging placed onto the German market in the previous calendar year, including those that accumulate as waste in industrial or large commercial enterprise settings after use. The declaration of completeness must be audited and confirmed by a registered expert, or by a registered auditor, tax adviser or sworn accountant.
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