This document has been developed to ensure transparency regarding the input stream for recycling and to assist all plastic industry stakeholders in the development of new and improved standards for plastic recycling. The aim of this document is to present the current state of the debate on the distinction between plastic waste that is suitable as an input for plastic recyclates and plastic waste that cannot be used as an input for plastic recyclates, and on the distinction between pre-consumer/post-industrial (PIR) and post-consumer plastic recyclates (PCR).