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This Technical Report provides guidance on the development of content for, and consistency in, the communication of information on safety, health and environmental matters in safety data sheets (SDS) for substances classified as manufactured nanomaterials and for chemical products containing manufactured nanomaterials. It provides supplemental guidance to ISO 11014:2009[1] on the preparation of SDSs generally, addressing the preparation of an SDS for both manufactured nanomaterials with materials and mixtures containing manufactured nanomaterials.