ISO/TR 16476:2016 investigates, discusses, and specifies further, the general principles of establishing traceability of measurement results laid down in the Joint BIPM, OIML, ILAC and ISO Declaration on Metrological Traceability ^[1], in particular for values assigned to (certified) reference materials. The document covers the following topics:

a) a study into existing principles for, and requirements to, the traceability of the value assigned to the property of a (C)RM, with a specific view to the current definition of metrological traceability given by the 2007 edition of the VIM (published also as JCGM 200:2008[2] and ISO/IEC Guide 99:2007[21]);

b) the development of a sensible, widely applicable approach to the understanding of the traceability of a value assigned to (C)RM property;

c) recommendations on how traceability should be established, demonstrated, and reported on certificates and other documents accompanying (C)RM.

The developed approach is exemplified for measurement procedures not covered earlier by other guidance documents on the topic.