ON ELABORATION OF THE LAW ON ENVIRONMENTAL PROTECTION ON PRODUCT AND PACKAGING RECYCLING RESPONSIBILITY AND WASTE TREATMENT RESPONSIBILITY OF PRODUCERS AND IMPORTERS

This Decree provides for elaboration of Article 54 of the Law on Environmental Protection on product and packaging recycling responsibility and Article 55 of the Law on Environmental Protection on waste collection and treatment responsibility of producers and importers (hereinafter referred to as EPR - Extended Producer Responsibility).

This Decree applies to:

1. Producers and importers of products and packaging subject to recycling responsibility and waste collection and treatment responsibility (hereinafter referred to as producers and importers).

2. Agencies, organizations, and individuals related to product and packaging recycling responsibility and waste collection and treatment responsibility of producers and importers.

For the purposes of this Decree, these terms below shall be construed as follows:

1. ”Producers and importers” is a general term referring to organizations and individuals producing and organizations and individuals importing (including import from export processing enterprises) products and packaging.

2. “Recycling entity” means an organization directly performing recycling or using discarded products and packaging as raw materials for production.

3. “Placing on the market” means the act whereby producers and importers perform the first transfer of products or fully packaged products ready for use or consumption to other organizations or individuals (including but not limited to distributors, retailers, or directly to consumers) for the purpose of circulation and business in the Vietnam market.

4. “Producer Responsibility Organization” (PRO) means an organization established in accordance with law to organize activities for the performance of product and packaging recycling responsibility of producers and importers, including organization of collection, transportation, and transfer of products and packaging subject to recycling to recycling entities but not directly performing recycling or using such products and packaging as raw materials for production.

5. “Beneficiary” means an entity approved and selected by the Ministry of Agriculture and Environment to perform recycling or organize product and packaging recycling responsibility.

6. “Administrative costs” means costs allocated to the Vietnam Environmental Protection Fund, province-level environmental protection funds, or equivalent financial organizations in accordance with law to perform responsibilities for management and use of financial contributions prescribed in this Decree.

7. “National EPR information system” means a professional information system on product and packaging recycling responsibility and waste collection and treatment responsibility serving organizations and individuals in registration, reporting, and declaration; serving management, supervision, and support for product and packaging recycling activities and waste treatment activities in accordance with this Decree.

8. “Self-recycling” means a method whereby producers and importers perform recycling responsibility through organizing take-back points at distribution agents or other forms of collection and transportation to recover discarded products and packaging and perform recycling through recycling facilities invested by themselves.

1. Producers and importers of products and packaging specified in Appendix I enclosed with this Decree for placing on the Vietnam market shall perform product and packaging recycling responsibility in accordance with the mandatory recycling rate and mandatory recycling specifications prescribed in Article 5 of this Decree.

Certain specific cases are provided as follows:

a) Where products and packaging bearing the same trademark are produced by multiple producers, the organization or individual responsible for labeling goods in accordance with the law on product and goods quality shall be subject to recycling responsibility;

b) Where an organization or individual produces products and packaging as a processor for a contracting party, the contracting party shall be subject to recycling responsibility;

c) Where products and packaging are imported under entrustment, the organization or individual responsible for labeling goods in accordance with the law on product and goods quality shall be subject to recycling responsibility. Where the entrusted party is responsible for labeling goods, products and packaging placed on the market are those transferred to the entrusting party, and revenue from products and packaging placed on the market is the total import value and entrustment fee;

d) The organization or individual responsible for recycling may be a parent company or a company with independent accounting branches authorized in accordance with civil law to perform recycling responsibility for subsidiaries or independent accounting branches.

2. Packaging prescribed in clause 1 of this Article means commercial packaging (including both primary and secondary packaging) in accordance with the law on product and goods quality of the following products and goods:

a) Food in accordance with the law on food safety (excluding chewing gum);

b) Cosmetics in accordance with regulations of the Government on conditions for cosmetic production;

c) Medicinal products in accordance with pharmaceutical law;

d) Fertilizers, animal feed, and veterinary drugs in accordance with the law on fertilizers, animal feed, and veterinary drugs;

dd) Soap, detergents, polishing agents, and sanitary preparations used in agriculture, healthcare, and daily life;

e) Cement.

3. The following entities are not required to perform recycling responsibility:

a) Producers and importers of products and packaging for export, temporary import for re-export, or production and import for research, study, or testing purposes in accordance with clause 1 Article 54 of the Law on Environmental Protection;

b) Producers and importers with total annual revenue from products prescribed in clause 2 of this Article below VND 30 billion per year;

c) Producers that have placed packaging on the market but such packaging is recovered and repackaged by the same producers for further placement on the market with a recovery and repackaging rate equal to or higher than the mandatory recycling rate prescribed in Appendix I enclosed with this Decree.

4. Producers and importers of road motor vehicles shall perform recycling responsibility for road motor vehicles produced or imported by them and placed on the market from January 1, 2027.

1. The mandatory recycling rate is the minimum percentage of the mass of products and packaging that must be recycled in accordance with the mandatory recycling specifications in the year of responsibility over the total mass of products and packaging produced or imported and placed on the market in the year of responsibility.

Where products, road motor vehicles, or electrical and electronic equipment contain components or constituent parts that fall within the list of products subject to recycling and such components or constituent parts have already been subject to recycling responsibility by the producers or importers supplying those components in accordance with this Decree, the mass used for calculating the mandatory recycling rate of such products, vehicles, or equipment shall be deducted by the corresponding mass of such components or constituent parts.

2. The mandatory recycling rate for each type of product and packaging is prescribed in Appendix I enclosed with this Decree. The mandatory recycling rate shall be adjusted upward every 3 years in accordance with regulations of the Minister of Agriculture and Environment, ensuring that each adjustment does not exceed an increase of 10%; the first adjustment shall take place in 2029.

3. Producers and importers shall perform recycling of products and packaging produced or imported by themselves or recycle products and packaging of the same group specified in Column 2 Appendix I enclosed with this Decree produced or imported by other producers or importers in order to meet the mandatory recycling rate, except for the following cases: imported scrap; packaging being waste generated from industrial production processes; defective products discarded during production.

4. Where producers and importers perform recycling of products and packaging at a rate higher than the mandatory recycling rate prescribed in clause 1 and clause 2 of this Article, the excess mass may be carried forward and included in the recycling results of subsequent years.

5. Mandatory recycling specifications are the solutions selected for recycling each group of products and packaging prescribed in Appendix I enclosed with this Decree. Where collection (which may include pre-processing) is carried out for export to recycling or refurbishment entities abroad, notification procedures shall be conducted in accordance with the Basel Convention as prescribed in clause 5 Article 83 of the Law on Environmental Protection.

1. Producers and importers shall select one form of fulfillment of recycling responsibility prescribed in clause 2 Article 54 of the Law on Environmental Protection for each group of products and packaging specified in Column 2 Appendix I enclosed with this Decree.

2. Where producers and importers choose the form of organizing recycling prescribed at point a clause 2 Article 54 of the Law on Environmental Protection, they shall decide on recycling methods as follows:

a) Self-recycling or use of discarded products and packaging as raw materials for production of products and packaging;

b) Enter into contracts with recycling entities;

c) Authorize a Producer Responsibility Organization (PRO);

d) Combine the methods prescribed at points a, b, and c of this clause.

3. Producers and importers performing self-recycling must obtain an environmental permit or a component environmental permit with appropriate content and meet environmental protection requirements in accordance with law.

4. Recycling entities hired by producers and importers or Producer Responsibility Organizations (PROs) to perform recycling of products and packaging must obtain an environmental permit or a component environmental permit with appropriate content.

5. Producer Responsibility Organizations (PROs) authorized by producers and importers in accordance with point c clause 2 of this Article must inspect, accept, and certify the mass of products and packaging transferred to and recycled by recycling entities for inclusion in the results of authorized recycling organization and shall not re-authorize another Producer Responsibility Organization (PRO).

6. Documents and records related to collection, transfer, receipt, and withdrawal of materials for recycling corresponding to the mass of products and packaging counted toward recycling results of producers and importers must be prepared, managed, and monitored separately from other recycled materials. Documents and handover records shall comply with forms for hazardous waste documentation or handover records for ordinary industrial solid waste as prescribed by the Minister of Agriculture and Environment.

7. The Ministry of Agriculture and Environment shall support publication of information on recycling entities and Producer Responsibility Organizations (PROs) on the national EPR information system.

1. Before April 1 each year, producers and importers shall register recycling plans for products and packaging produced or imported and placed on the market in the preceding year and submit recycling performance reports for products and packaging of the preceding year in accordance with forms prescribed by the Minister of Agriculture and Environment through the national EPR information system. Producers and importers shall bear full legal responsibility for the accuracy of the information provided.

2. Producers and importers choosing the form of financial contribution to the Vietnam Environmental Protection Fund in accordance with point b clause 2 Article 54 of the Law on Environmental Protection are not required to register or implement recycling plans or submit recycling performance reports prescribed in clause 1 of this Article.

1. The financial contribution for each product and packaging (F) is determined by the following formula:

F = R x V x Fs

Where:

F: Total amount payable by producers and importers for each product and packaging (unit: VND);

R: Mandatory recycling rate for each group of products and packaging prescribed in clause 2 Article 5 of this Decree (unit: %);

V: Mass of products and packaging produced or imported and placed on the market in the year of recycling responsibility (unit: Kg);

Fs: Financial contribution level per unit mass of products and packaging (unit: VND/kg).

2. The Minister of Agriculture and Environment shall promulgate Fs for each product and packaging and adjust it every 3 years, with the first adjustment starting in 2029.

3. Financial contributions shall be made as follows:

a) Before April 1 each year, producers and importers shall declare the amount of financial contribution for products and packaging produced or imported and placed on the market in the preceding year through the national EPR information system in accordance with forms prescribed by the Minister of Agriculture and Environment. Producers and importers shall bear full legal responsibility for the accuracy of the declared information;

b) Before April 20 each year, producers and importers shall fully pay the declared financial contribution to support recycling of products and packaging as prescribed at point a of this clause to the Vietnam Environmental Protection Fund.

4. Financial contributions prescribed in this Article shall be used to support product and packaging recycling activities specified in Appendix I enclosed with this Decree. Interest earned from bank deposits of financial contributions shall be allocated to administrative costs and accounted as revenue of the Vietnam Environmental Protection Fund but shall not exceed 2% of the amount disbursed in the year; the remaining interest after allocation for administrative costs shall be added to funds supporting product and packaging recycling activities in accordance with guidance of the Minister of Agriculture and Environment.

1. Producers and importers of products and packaging specified in Appendix II enclosed with this Decree for placing on the Vietnam market shall make financial contributions to the Vietnam Environmental Protection Fund to support waste treatment activities.

Certain specific cases are provided as follows:

a) Where products and packaging bearing the same trademark are produced by multiple producers, the organization or individual responsible for labeling goods in accordance with the law on product and goods quality shall be subject to the responsibility for making financial contributions;

b) Where an organization or individual produces products and packaging as a processor for a contracting party for placing on the Vietnam market, the contracting party shall be subject to the responsibility for making financial contributions;

c) Where products and packaging are imported under entrustment, the organization or individual responsible for labeling goods in accordance with the law on product and goods quality shall be subject to the responsibility for making financial contributions. Where the entrusted party is responsible for labeling goods, products and packaging placed on the market are those transferred to the entrusting party, and revenue from products and packaging placed on the market is the total import value and entrustment fee;

d) The organization or individual responsible for making financial contributions may be a parent company or a company with independent accounting branches authorized in accordance with civil law to perform such responsibility for subsidiaries or independent accounting branches.

2. Packaging prescribed in clause 1 of this Article means primary packaging of products and goods in accordance with the law on product and goods quality.

3. The following entities are not required to perform the responsibility for making financial contributions to support waste treatment activities:

a) Producers and importers of products and packaging for export, temporary import for re-export, or production and import for research, study, or testing purposes in accordance with clause 1 Article 55 of the Law on Environmental Protection;

b) Producers and importers with total annual revenue from pesticides and products specified in Appendix II enclosed with this Decree below VND 30 billion per year.

4. Specific financial contribution amounts for each product and packaging are prescribed in Appendix II enclosed with this Decree. Interest earned from annual bank deposits of financial contributions shall be allocated to administrative costs and accounted as revenue of the Vietnam Environmental Protection Fund, province-level environmental protection funds, or equivalent financial organizations, but shall not exceed 2% of the amount allocated and disbursed in the year; the remaining interest after allocation for administrative costs shall be added to funds supporting waste treatment activities in accordance with guidance of the Minister of Agriculture and Environment.

5. Financial contribution amounts shall be adjusted every 5 years in accordance with regulations of the Minister of Agriculture and Environment; each adjustment shall not exceed 15% of the contribution level in the immediately preceding cycle; the first adjustment shall take place in 2031.

6. The Ministry of Agriculture and Environment shall review, consolidate, and report to the Government for consideration and decision on adjustment of products and packaging in the list prescribed in Appendix II enclosed with this Decree to the list of products and packaging prescribed in Appendix I enclosed with this Decree, ensuring conformity with technical conditions for environmental protection and the scientific and technological level of waste recycling in Vietnam.

1. Before April 1 each year, producers and importers shall declare the amount of contributions to support waste treatment activities for products and packaging produced or imported and placed on the market in the preceding year on the national EPR information system in accordance with forms prescribed by the Minister of Agriculture and Environment. Producers and importers shall bear full legal responsibility for the accuracy of the information in the declaration.

2. Before April 20 each year, producers and importers shall fully pay the declared contributions to support waste treatment activities prescribed in clause 1 of this Article to the Vietnam Environmental Protection Fund.

1. The form of support for product and packaging recycling activities is partial funding support for organization of collection and recycling of products and packaging under a competitive proposal mechanism, where the support amount is calculated based on the mass of recycled products and packaging satisfying the mandatory recycling specifications prescribed in Appendix I enclosed with this Decree.

2. Entities eligible to request support for product and packaging recycling activities are recycling entities or Producer Responsibility Organizations (PROs).

1. Every year, the Ministry of Agriculture and Environment shall organize appraisal and selection of entities eligible for support for recycling activities by each group of products and packaging prescribed in Column 2 Appendix I enclosed with this Decree. The amount of support for recycling activities for each type of product and packaging is equal to the amount of financial contributions made by producers and importers to support recycling activities for that type of product and packaging.

2. The maximum value of one support package for each group of products and packaging is as follows:

a) Groups of packaging; lubricating oil (Group C.1.1.); all types of inner tubes and tires (Group D.1.1.); compact lamps and fluorescent lamps (Group DD.5.1.); photovoltaic panels (Group DD.6.1.): VND 10 billion;

b) Groups of accumulators and batteries; groups of electrical and electronic products (excluding Group DD.5.1 and Group DD.6.1); groups of road motor vehicles: VND 20 billion.

3. The value of a support package is determined as follows:

a) Where the available amount of support for recycling activities prescribed in clause 1 of this Article for a group of products and packaging does not exceed the maximum value of one support package prescribed in clause 2 of this Article for that group of products and packaging, it shall be divided into 1 support package;

b) Where the available amount of support for a group of products and packaging exceeds the maximum value of one support package for that group of products and packaging, it shall be equally divided into support packages, each of which does not exceed the maximum value of one support package.

4. For each support package prescribed in clause 3 of this Article, 1 beneficiary shall be selected for support for recycling activities. In one year, one entity may request support for multiple groups of products and packaging; for one group of products and packaging, support may be requested for no more than 3 support packages. An entity currently performing a support contract for a group of products and packaging may not request support for that same group of products and packaging.

5. An entity requesting support shall propose the mass of products and packaging to be recycled corresponding to the value of the support package prescribed in clause 3 of this Article, the period for recycling the proposed mass of products and packaging, and the technological level of the recycling solution. The recycling period shall not exceed 36 months from the date of signing the support contract; the value of the support package divided by the proposed recycling mass must not exceed Fs of that group of products and packaging.

6. The evaluation score of entities requesting support for each support package shall be determined based on the mass of products and packaging proposed for support, the proposed implementation period, and the technological level of the recycling solution. The evaluation score is determined according to the following formula:

X_i = (X_1i + X_2i) x k_i

Where:
X_i: Evaluation score of entity I ();
X_1i: Score based on the mass of products and packaging to be recycled according to the proposal of entity i, determined according to the following formula:

X_2i: Score based on the period for recycling the proposed mass of products and packaging of entity i, determined according to the following formula:

k_i: Coefficient based on the technological level of the proposed recycling solution of entity i, where: a recycling solution producing finished products or semi-finished products corresponds to coefficient k = 1; a recycling solution producing products used as raw materials for the production process corresponds to coefficient k = 0.9; a recycling solution producing products used as fuel corresponds to coefficient k = 0.8; a dismantling and pre-processing solution for transfer to another recycling entity corresponds to coefficient k = 0.7; a collection solution for export to a foreign recycling entity corresponds to coefficient k = 0.6;

V_i: Proposed mass of entity i;

V: Highest proposed mass among entities requesting support;

T_i: Proposed recycling implementation period of entity i;

T: Shortest recycling implementation period among entities requesting support.

7. Appraisal and selection of beneficiaries:

a) The Ministry of Agriculture and Environment shall organize appraisal and determine the appraisal scores of entities requesting support for each support package;

b) Within one support package, the entity with the highest appraisal score shall be selected as the beneficiary. Where more than one requesting entity within one support package has the same appraisal score, the entity proposing the recycling solution corresponding to a higher coefficient k shall be selected. Where the appraisal score and coefficient k are the same, the entity proposing the larger recycling mass shall be selected. Where the appraisal score, coefficient k, and proposed recycling mass are the same, such requesting entities shall re-submit proposals on recycling mass and recycling implementation period in order to select the entity with the higher appraisal score. The requesting entity shall not propose a mass lower than the previously proposed mass.

1. The supported mass of products and packaging must be collected or received through transfer and recycled within the proposed recycling implementation period prescribed in clause 5 Article 12 of this Decree, calculated from the date of signing the support contract. Documents and records relating to collection, transfer, receipt, warehousing, and withdrawal of materials for recycling corresponding to the supported mass of products and packaging must be prepared, managed, and monitored separately from other recycled materials not eligible for support. Documents and handover records shall comply with forms for hazardous waste documentation or handover records for ordinary industrial solid waste as prescribed by the Minister of Agriculture and Environment.

The beneficiary shall update recycling progress on a quarterly basis in accordance with the form prescribed by the Minister of Agriculture and Environment on the national EPR information system before the 20th day of the first month of the following quarter.

2. A beneficiary being a Producer Responsibility Organization (PRO) prescribed in clause 2 Article 11 of this Decree must inspect and accept the mass of products and packaging received through transfer and recycled by the recycling entity for inclusion in the supported mass. The mass of products and packaging already included in the supported mass of the Producer Responsibility Organization (PRO) shall not be included in the supported mass of the recycling entity.

3. Products and packaging in the following cases shall not be included in the supported mass of products and packaging:

a) Products and packaging already recycled for fulfillment of responsibilities of producers and importers in accordance with clause 3 Article 5 of this Decree;

b) Products and packaging being imported scrap, packaging being waste generated from industrial production processes, and defective products discarded during production;

c) Recycled products and packaging not complying with the recycling solution proposed by the beneficiary.

1. Before June 1 every year, the Ministry of Agriculture and Environment shall announce support packages for each group of products and packaging and the value of each support package.

2. Before July 1 every year, recycling entities or Producer Responsibility Organizations (PROs) shall submit applications for support in accordance with Form No. 01 of Appendix III enclosed with this Decree for each support package prescribed in clause 1 of this Article to the Ministry of Agriculture and Environment for appraisal and selection for support.

Submission of applications for support shall be carried out in one of the following forms: in person, by post, or by electronic copy through the national EPR information system at the request of the recycling entity or Producer Responsibility Organization (PRO) and in accordance with the guidance of the Minister of Agriculture and Environment.

3. Within 25 working days from the deadline for submission of applications for support, the Ministry of Agriculture and Environment shall organize evaluation and appraisal of applications, approve and announce the list of beneficiaries for each support package corresponding to the value of the support package, the mass, and the recycling implementation period. Approval of the results of selection of beneficiaries shall be made after obtaining the concurrence of the National EPR Council and shall be announced on the national EPR information system.

4. Within 10 working days from the date of receipt of the notice of support, the beneficiary must come to the Vietnam Environmental Protection Fund to negotiate and sign the support contract, the form of which shall be prescribed by the Minister of Agriculture and Environment. Where the beneficiary fails to sign the contract within the above period, the support package shall be annulled and such entity shall not be allowed to participate in requests for support during the following 5 years. The annulled support package shall be transferred to the entity with the next lower score in the appraisal list for consideration and replacement selection.

5. Where the beneficiary fails to recycle the full proposed mass within the recycling implementation period under the contract, it shall receive the support amount corresponding to the actual recycled mass in accordance with clause 2 Article 15 of this Decree but shall not be allowed to participate in requests for support within 5 years and shall be subject to administrative sanctions, except in cases of force majeure in accordance with the law on handling of administrative violations.

1. Disbursement of support amounts for recycling activities shall be made based on the mass of products and packaging that has been recycled in compliance with Article 13 of this Decree. The beneficiary may request disbursement in multiple installments during the recycling implementation period, provided that each request for disbursement is made at least 3 months apart. The beneficiary must prepare a recycling performance report in accordance with the form prescribed by the Minister of Agriculture and Environment. The recycling performance report must be certified by an independent audit entity as to the completeness, reasonableness, and reliability of the information in the report (non-financial audit) in accordance with the law on audit. The beneficiary shall be responsible for selecting, hiring, and paying the costs of the independent audit entity, and shall bear full legal responsibility for the contents of the recycling performance report as prescribed. The independent audit entity conducting the audit of the recycling performance report must satisfy conditions for operation in accordance with the law on independent audit; have personnel professionally trained in technology, engineering, or environmental management participating in the audit, or may hire other organizations or individuals with adequate professional capacity in accordance with regulations to perform part of the work during the audit process.

2. The amount disbursed to support product and packaging recycling activities is determined according to the following formula:

F = K_đ x M

Where:

F: Disbursed amount;

K_đ: Mass of products and packaging for which recycling has been completed;

M: Support amount per unit mass of products and packaging, determined according to the following formula:

Where:

G: Approved value of the support package in accordance with clause 3 Article 14 of this Decree;

K_h: Mass of products and packaging to be recycled under the contract prescribed in clause 3 Article 14 of this Decree.

3. Within 30 days from the date of receipt of the request from the beneficiary, the Vietnam Environmental Protection Fund shall, based on the recycling performance report prescribed in clause 1 of this Article, approve and disburse to the beneficiary within 5 working days from the date of the decision approving disbursement.

1. Province-level People’s Committees are the entities eligible for support in order to proactively carry out part or all of the waste treatment activities prescribed in clause 3 Article 55 of the Law on Environmental Protection.

2. The management, allocation, and use of funding to support waste treatment activities must ensure openness, transparency, and proper purposes.

3. The allocation of funding to support waste treatment activities to local authorities shall not exceed the total accumulated balance of funding for waste treatment support at the time of allocation.

1. Funding to support waste treatment activities shall be allocated based on the accumulated balance of financial contributions made by producers and importers and the allocation ratio of funding for local authorities requesting support.

2. Funding for waste treatment activities of a local authority includes: funding to support the collection, transportation, and treatment of domestic solid waste generated from households and individuals; research and development of technologies, techniques, and initiatives for treatment of domestic solid waste (hereinafter referred to as domestic solid waste treatment activities); and funding to support the collection, transportation, and treatment of pesticide packaging (hereinafter referred to as pesticide packaging treatment activities), determined according to the following formula:

F_i = F_1i + F_2i

Where:

F_i: Funding to support waste treatment activities for local authority i requesting support ();

F_1i: Funding to support domestic solid waste treatment activities of the local authority;

F_2i: Funding to support pesticide packaging treatment activities of the local authority.

3. Methods for determining the funding level for local authorities:

a) Formula for determining funding to support domestic solid waste treatment activities (F_1i):

F_1i = T₁ x H_1i

Where:

T₁: The accumulated balance of financial contributions for products (excluding finished pesticide packaging) specified in Appendix II enclosed with this Decree made by producers and importers to the Vietnam Environmental Protection Fund;

H_1i: Allocation ratio of funding to support domestic solid waste treatment activities for local authority i, determined according to the following formula:

Where:

D_i: Population size of local authority i (updated according to the most recently published data);

D: Total population of all local authorities requesting funding support;

K_i: Disadvantaged and extremely disadvantaged areas as prescribed (updated according to periodically published data of the most recent period) in local authority i;

K: Total disadvantaged and extremely disadvantaged areas in all local authorities requesting funding support;

b) Formula for determining funding to support pesticide packaging treatment activities (F2i):

F_2i = T₂ x H_2i

Where:

T₂: The accumulated balance of financial contributions for pesticide packaging specified in Appendix II enclosed with this Decree made by producers and importers to the Vietnam Environmental Protection Fund;

H_2i: Allocation ratio of funding to support pesticide packaging treatment activities for local authority i, determined according to the following formula:

Where:

S_i: Area of annual cropland of local authority i (updated according to the most recently published data);

S: Total area of annual cropland of local authorities requesting funding support;

K_i: Disadvantaged and extremely disadvantaged areas as prescribed (updated according to periodically published data of the most recent period) in local authority i;

K: Total disadvantaged and extremely disadvantaged areas in all local authorities requesting funding support.

1. Request and approval of support for waste treatment activities:

a) Before March 1 every year, the Province-level People’s Committee that has demand for support shall send a written request for financial support for waste treatment activities to the Ministry of Agriculture and Environment in accordance with Form No. 02 in Appendix III enclosed with this Decree;

b) The Ministry of Agriculture and Environment shall organize the consolidation of support requests from Province-level People’s Committees and calculate the allocation of funding for each local authority in accordance with Article 17 of this Decree;

c) Before June 1 every year, the Ministry of Agriculture and Environment shall approve and publicly announce the funding allocation plan for each local authority (including funding for domestic solid waste treatment activities and funding for pesticide packaging treatment activities determined in accordance with Article 17 of this Decree). Approval of the allocation plan shall be made after obtaining the concurrence of the National EPR Council and shall be announced on the national EPR information system;

d) During the period of use of support funding for carrying out waste treatment activities, where a local authority has not fully disbursed the allocated funding in accordance with regulations, such local authority shall not request the Ministry of Agriculture and Environment to continue allocating additional funding until completion of final settlement and refund of unused funding in accordance with regulations.

2. Funding support for carrying out waste treatment activities:

a) Before June 10 every year, the Vietnam Environmental Protection Fund shall transfer the support funding approved by the Ministry of Agriculture and Environment to the account of the province-level environmental protection fund or equivalent financial organization designated by the Province-level People’s Committee;

b) The Province-level People’s Committee shall proactively organize the formulation and rollout of the plan for use of support funding and shall bear full legal responsibility for the use of the allocated funding for waste treatment activities, ensuring proper purposes, efficiency, and compliance with law. Disbursement of support funding for waste treatment activities shall be made based on the completed volume of work and upon acceptance in accordance with law;

c) The Province-level People’s Committee shall organize the management, use, and final settlement of support funding for waste treatment activities in accordance with regulations, but must ensure that the implementation period does not exceed 36 months from the date of receipt of support funding transferred from the Vietnam Environmental Protection Fund. Where the allocated support funding is not fully used, the Province-level People’s Committee shall refund the remaining amount to the account of the Vietnam Environmental Protection Fund for consideration and allocation of support funding to another local authority.

1. The national EPR information system shall be connected to relevant national databases and specialized databases to ensure that registration, declaration, and reporting on the performance of responsibilities of producers and importers are carried out in accordance with the law on environmental protection. The scope of connection of the national EPR information system does not include the national single window portal.

2. Connection and data sharing between the national EPR information system and the databases prescribed in clause 1 of this Article shall be carried out in accordance with the law on information technology, cybersecurity, and access to information, and in compliance with technical standards and regulations on data connection and sharing of regulatory agencies.

3. The Ministry of Agriculture and Environment shall manage and operate the national EPR information system; take charge and cooperate with relevant ministries and sectors in prescribing in detail the contents of shared data, technical standards, procedures, and methods of connection, ensuring consistency, safety, and information security during operation in accordance with regulations.

1. The National EPR Council shall advise and assist the Minister of Agriculture and Environment in the management, supervision, and support for the performance of responsibilities of producers and importers and support for product and packaging recycling activities and waste treatment activities.

2. The Minister of Agriculture and Environment shall decide on the establishment of the National EPR Council and promulgate the regulation on the organization and operation of the National EPR Council.

1. The Ministry of Agriculture and Environment shall take charge of the implementation of the provisions of this Decree.

2. The Vietnam Environmental Protection Fund shall:

a) Receive, manage, and use financial contributions to support product and packaging recycling activities and waste treatment activities in an open, transparent, and proper manner;

b) Before April 1 every year, report to the Ministry of Agriculture and Environment and the National EPR Council on the results of receipt and use of financial contributions of the preceding year, and concurrently disclose such information on its website.

3. Before March 1 every year, the Province-level People’s Committee shall report to the Ministry of Agriculture and Environment on the results of use of allocated support funding for carrying out waste treatment activities of the preceding year in accordance with the form prescribed by the Minister of Agriculture and Environment.

4. Tax authorities, customs authorities, and relevant agencies shall provide information at the request of the Ministry of Agriculture and Environment to serve the management and supervision of the performance of responsibilities of producers and importers in accordance with this Decree.

1. Amendments to Point b clause 1 Article 69 as follows:

“b) Organizations and individuals carrying out activities of collecting products and packaging that are hazardous waste generated from households, individuals, offices of regulatory agencies, schools, and public places and that fall within the list of products and packaging required to be recycled in accordance with the law on environmental protection for fulfillment of the recycling responsibility of producing and importing organizations and individuals are not required to have an environmental permit containing hazardous waste treatment contents, but must fulfill the responsibilities of hazardous waste generators in accordance with Article 71 of this Decree”.

2. Annulment of Chapter VI, Appendix XXII, and Appendix XXIII.

1. The performance of product and packaging recycling responsibility and waste collection and treatment responsibility for years up to and including 2025 shall comply with Decree No. 08/2022/ND-CP dated January 10, 2022 of the Government on elaboration of the Law on Environmental Protection amended by Decree No. 05/2025/ND-CP dated January 6, 2025 of the Government and Decree No. 48/2026/ND-CP dated January 29, 2026 of the Government. The performance of product and packaging recycling responsibility and waste collection and treatment responsibility for years from 2026 onward shall comply with this Decree.

2. For the amount of funding to support waste treatment activities received by the Vietnam Environmental Protection Fund before the effective date of this Decree, support shall be rolled out in accordance with Article 18 of this Decree, with the adjusted timeframe as follows:

a) Within 30 days from the effective date of this Decree, the Province-level People’s Committee shall send a written request for financial support;

b) Within 45 days from the effective date of this Decree, the Ministry of Agriculture and Environment shall approve and publicly announce the funding allocation plan;

c) Within 30 days from the date on which the Ministry of Agriculture and Environment approves and publicly announces the funding allocation plan, the Vietnam Environmental Protection Fund shall transfer the support funding to the account of the province-level environmental protection fund or equivalent financial organization as requested by the Province-level People’s Committee.

1. This Decree comes into force as of May 25, 2026.

2. Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of People’s Committees of provinces and centrally-affiliated cities, and relevant agencies, enterprises, organizations, and individuals shall implement this Decree.

 

 

LIST OF PRODUCTS AND PACKAGING, MANDATORY RECYCLING RATES, AND MANDATORY RECYCLING SPECIFICATIONS
(Enclosed with Decree No. 110/2026/ND-CP dated April 1, 2026 of the Government)

 

LIST OF PRODUCTS, PACKAGING, AND FINANCIAL CONTRIBUTION AMOUNTS TO SUPPORT WASTE TREATMENT ACTIVITIES
(Enclosed with Decree No. 110/2026/ND-CP dated April 1, 2026 of the Government)

 

FORMS OF WRITTEN REQUESTS FOR SUPPORT
(Enclosed with Decree No. 110/2026/ND-CP dated April 1, 2026 of the Government)

 

To: Ministry of Agriculture and Environment.

Name of entity:

Enterprise Registration Certificate No./Tax Identification Number:

Address:

Phone number:             ; Fax number:               ; Email:

Full name of legal representative:                ; Position:

Pursuant to Decree No. .../2026/ND-CP dated ... month ... year 2026 of the Government on elaboration of the Law on Environmental Protection on product and packaging recycling responsibility and waste treatment responsibility of producers and importers, our entity respectfully requests the Ministry of Agriculture and Environment to consider our participation in the financial support package for carrying out product and packaging recycling activities, in specific:

Name of support package:                                       Code:

Support amount:

Name and code of product/packaging group:

Committed mass of products and packaging for recycling:

Implementation period: ……… months.

Recycling specifications:

We bear full legal responsibility for the information contained in this application for support and undertake to carry out the supported product and packaging recycling activities in compliance with the proposed mass and period and to satisfy the requirements regarding the supported mass of products and packaging in accordance with law.

1. Copy of the Enterprise Registration Certificate or equivalent document;

2. Copy of the environmental permit or component environmental permit enclosed with a copy of the corresponding application for issuance of such permit;

3. Other relevant documents (if any).

 

 

 

To: Ministry of Agriculture and Environment.

Pursuant to Decree No. .../2026/ND-CP dated ... month ... year 2026 of the Government on elaboration of the Law on Environmental Protection on product and packaging recycling responsibility and waste treatment responsibility of producers and importers, the People’s Committee of province/city …. respectfully requests the Ministry of Agriculture and Environment to consider financial support for the province to carry out waste treatment activities in year ..., with the following updated information:

1. General information of the local authority:

a) Total area of annual cropland:

b) Population size:

c) Total disadvantaged and extremely disadvantaged areas within the local authority:

2. Waste treatment support needs, including:

a) Scale and quantity of waste requiring treatment support;

b) Estimated total amount of support required;

c) Proposed implementation period.

3. Information on the entity receiving allocated funding to support waste treatment activities:

- Name of entity: (Province-level environmental protection fund or equivalent financial organization);

- Address of entity:

- Bank account number:

- Name of bank:

The People’s Committee of province/city ... bears full legal responsibility for the information contained in this request for support and for the use of the allocated amount to support waste treatment activities, ensuring proper purposes, efficiency, and compliance with law; and shall refund to the Vietnam Environmental Protection Fund all or the unused portion of the funding in cases of force majeure.

Enclosed herewith is the report on the results of implementation of support for waste treatment activities in the preceding year (if any).

Sincerely yours.