This part of ISO 1060 specified the methods of preparation of test samples and the test methods to be used in determining the properties of PVC resins. Requirements for handling test material and for conditioning the material before testing are given here. In addition, properties and test methods which are suitable and necessary to characterize PVC resins are listed.

In order to obtain reproducible and comparable test results, it is necessary to use the methods of sample preparation and conditioning and the test procedures specified herein. Values determined will not necessarily be identical to those obtained using different test samples, or test samples prepared using different procedures.