Article 59 2.

For the purposes of export of waste, the waste shall be deemed to be managed in an environmentally sound manner as regards recovery or disposal, if it can be demonstrated that the waste, as well as any residual waste generated through recovery or disposal, will be managed in accordance with human health, climate and environmental protection requirements that are considered equivalent to human health and environmental protection requirements under Union legislation. When assessing such equivalence, full compliance with requirements stemming from Union legislation shall not be required, but it shall be demonstrated that the requirements applied in the country of destination ensure a similar level of protection of human health and the environment than the requirements stemming from Union legislation. In order to perform the equivalence assessment, the relevant provisions of Union legislation and the international guidance referred to in Annex IX shall be used as points of reference.