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This document specifies the controlled loop and the definition of those material transformation steps which are relevant for product quality, in particular recycling input and output and profile manufacturing input and output. Traceability tools are specified to characterize this loop as a controlled loop. This document references existing quality and test methodologies for recycled PVC to be used in PVC-U profiles for windows and doors. This document establishes the controlled loop treatment of PVC profiles in line with the general understanding of life cycles as outlined in EN 15804. NOTE 1 With regard to PVC waste treatment, the present document relates to existing standards EN 15343, EN 15346 and EN 15347. NOTE 2 With regard to semifinished and/or finished products, it refers to the European Standard PVC-U window profiles (see EN 12608-1) and to the European Standards for windows and doors (see EN 14351-1, EN 14351-2 and EN 16034).