14. By 12 February 2032, taking into account the evolution of the state of the art of the technology and the practical experience gained by economic operators and Member States, the Commission shall present a report reviewing the implementation of the 2030 minimum percentages of recycled content set out in paragraph 1 and evaluating to what extent those percentages lead to solutions fostering sustainable packaging that are effective and easy to implement, the feasibility of the achievement of the 2040 minimum percentages on the basis of the experience in achieving the 2030 minimum percentages and the evolving circumstances, the relevance of maintaining the exceptions and derogations set out in this Article, and the necessity or pertinence of setting new minimum percentages of recycled content. That report shall, where appropriate, be accompanied by a legislative proposal amending this Article, in particular the 2040 minimum percentages of recycled content.