The Declaration of Completeness forms part of the Packaging Act. It is defined in article 1 of the Act and is aimed at those who place sales packaging on the market. Every year, these persons must submit a Declaration of Completeness by May 15, which states how many items of packaging filled with goods they placed on the market during the previous year. This Declaration must be audited by a financial auditor or tax advisor and filed with the local Chamber of Industry and Commerce (IHK). Alongside the material type and volume of packaging placed on the market, the Declaration of Completeness must also state the locations where waste is generated (private or commercial) and how take-back is organised (commercial waste management system or industry-specific solution). Some distributors are exempted from completing the Declaration of Completeness, however. If they do not exceed certain de minimis limits, the Declaration must only be submitted if required by regulators. These limits are 80,000 kg for glass, 50,000 kg for paper, paperboard and cardboard, and 30,000 kg for lightweight packaging (plastics, composites, tinplate, aluminium) per annum.