Article 72 3.

Waste batteries or fractions thereof exported from the Union in accordance with paragraph 1 of this Article shall only count towards the fulfilment of obligations, efficiencies and targets laid down in Articles 70 and 71 if the exporter of the waste batteries or fractions thereof provides documentary evidence approved by the competent authority of destination that the treatment took place in conditions that are equivalent to those required by this Regulation and in accordance with other Union law regarding human health and environmental protection.