This document defines product category rules (PCR) for electronic and electrical products and systems (EEPS). It specifies the process and requirements on how to conduct life cycle assessment in the context of environmental declarations. PCR can be complemented by additional product-specific rules (PSR), which further define e.g. functional units and default scenarios in the product-specific context. Therefore it also provides guidance on how to develop corresponding (PSR) in corresponding technical committees. This document provides common rules for: i) life cycle assessment (LCA), including the requirements for developing default scenarios; ii) the LCA report; iii) the development of product specific rules . This document provides further guidelines for environmental declarations. The principles, framework and methodologies are based on the EN ISO 14040 series of standards (i.e EN ISO 14040 and ISO 14044).