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This Technical Report provides guidance on process of defining of a Sampling Plan based on the objective of the testing programme. It specifically deals with the strategic decisions that are needed, based on the sampling objective. NOTE 1 Given the great variety of waste types, sampling situations and objectives, this Technical Report cannot provide definitive instructions that cover all scenarios. Instead, it discusses the basic statistical approach to be followed, and provides statistical tools that can be applied to determine the amount and type of sampling (e.g. number of samples and sample size) in any given situation to achieve results of adequate reliability (i.e. precision and confidence). NOTE 2 The document provides considerable detail on current best practice, but is not exhaustive. NOTE 3 To clarify the text, the document provides a number of worked examples.