Decree 110/2026/ND-CP detailing Law on Environmental Protection regarding responsibilities of producers and importers for recycling of products and packaging and treatment of waste

DECREE

Detailing a number of articles of the Law on Environmental Protection regarding responsibilities of producers and importers for recycling of products and packaging and treatment of waste

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Organization of Local Administration No. 72/2025/QH15;

Pursuant to Law on Environmental Protection No. 72/2020/QH14, amended and supplemented under Law No. 11/2022/QH15, Law No. 16/2023/QH15, Law No. 18/2023/QH15, Law No. 47/2024/QH15, Law No. 54/2024/QH15 and Law No. 146/2025/QH15;

Pursuant to the Law on Public Investment No. 58/2024/QH15, amended and supplemented under Law No. 90/2025/QH15;

Pursuant to the Law on Investment No. 61/2020/QH14, amended and supplemented under Law No. 03/2022/QH15, Law No. 57/2024/QH15 and Law No. 143/2024/QH15;

At the proposal of Minister of Agriculture and Environment;

The Government hereby promulgates the Decree detailing a number of articles of the Law on Environmental Protection regarding responsibilities of producers and importers for recycling of products and packaging and treatment of waste.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details Article 54 of the Law on Environmental Protection regarding responsibilities of producers and importers for recycling of products and packaging and Article 55 of the Law on Environmental Protection regarding waste collection and treatment responsibilities of producers and importers (abbreviated in English as EPR).

Article 2. Subjects of application

This Decree applies to:

1. Organizations and individuals producing and importing products and packaging subject to the implementation of responsibilities of recycling and waste collection and treatment (hereinafter collectively referred to as producers and importers).

2. Agencies, organizations, and individuals related to responsibilities for recycling of products and packaging and waste collection and treatment of producers and importers.

Article 3. Interpretation of terms

In this Decree, the following terms are construed as follows:

1. Producers and importers mean a collective designation for organizations and individuals that produce and import (including import from export-processing enterprises) products and packaging.

2. Recycling units mean organizations that directly carry out recycling or use discarded products and packaging as materials for production.

3. Placing on the market means the act whereby producers and importers carry out 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 Vietnamese market.

4. Producer responsibility organization (abbreviated in English as PRO) means an organization established in accordance with the law to organize activities serving the implementation of responsibilities for recycling of products and packaging of producers and importers, including the organization of collection, transportation, and transfer of products and packaging subject to recycling to recycling units, but not directly carrying out recycling or using such products and packaging as materials for production.

5. Supported entity means a unit approved and selected by the Ministry of Agriculture and Environment to carry out recycling or to organize responsibilities for recycling of products and packaging.

6. Management costs means expenses allocated to the Vietnam Environmental Protection Fund, provincial-level environmental protection funds or equivalent financial organizations in accordance with the law to perform responsibilities related to management and use of financial contributions as prescribed in this Decree.

7. National EPR information system means a specialized professional information system on responsibilities for recycling of products and packaging and waste collection and treatment responsibilities, serving relevant organizations and individuals in carrying out registration, reporting and declaration; serving management, supervision and support of recycling activities of products and packaging and waste treatment in accordance with this Decree.

8. Self-recycling means a form whereby producers and importers implement responsibilities for recycling through organizing take-back points at distribution agents or other forms of collection and transportation to recover discarded products and packaging and carry out recycling through recycling facilities invested in by themselves.

Chapter II

RESPONSIBILITIES OF PRODUCERS AND IMPORTERS FOR RECYCLING OF PRODUCTS AND PACKAGING

Article 4. Subjects and implementation roadmap

1. Producers and importers of products and packaging specified in Appendix I to this Decree, for placing on the Vietnamese market, shall implement responsibilities for recycling of such products and packaging in accordance with the compulsory ratio and specifications prescribed in Article 5 of this Decree.

Certain specific cases shall be implemented as follows:

a) In case where products and packaging bearing the same brand are produced by multiple producers, the organization or individual responsible for labeling of goods under the law on product and goods quality shall be the entity implementing the recycling responsibility;

b) In case where the producing organization or individual is the processor of products and packaging for an ordering party, the ordering party shall be the entity implementing the recycling responsibility;

c) In case of entrusted import of products and packaging, the organization or individual responsible for labeling of goods under the law on product and goods quality shall be the entity implementing the recycling responsibility. Where the entrusted party is responsible for labeling of goods, the products and packaging placed on the market shall be those transferred to the entrusting party, and the revenue from products and packaging placed on the market shall be the total import value and entrustment fees;

d) The organization or individual responsible for recycling shall be the parent company or a company having independent accounting branches authorized in accordance with civil law to implement recycling responsibilities for its subsidiaries or independent accounting branches.

2. Packaging specified in Clause 1 of this Article means commercial packaging (including interior packagings and exterior packagings) in accordance with the law on product and goods quality of the following products and goods:

a) Food as prescribed by the law on food safety (excluding chewing gum);

b) Cosmetics as prescribed by the Government's regulations on conditions for cosmetic production;

c) Drugs as prescribed by the law on pharmacy;

d) Fertilizers, animal feed, and veterinary drugs as prescribed by the law on fertilizers, animal feed, and veterinary drugs;

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

e) Cement.

3. The following entities shall not be required to implement recycling responsibilities:

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

b) Producers and importers having total annual revenue from products specified in Clause 2 of this Article of less than VND 30 billion/year;

c) Producers that have placed packaging on the market but such packaging is collected and repackaged by such producers for continued placement on the market with a collection and repackaging ratio equal to or higher than the compulsory recycling ratio specified in Appendix I to this Decree.

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

Article 5. Compulsory recycling ratio and specifications

1. The compulsory recycling ratio means the minimum proportion of the mass of products and packaging that must be recycled in accordance with the compulsory recycling specifications in the year of responsibility implementation out of the total mass of products and packaging produced or imported and placed on the market in the year of responsibility.

In case where products, road motor vehicles, or electrical and electronic equipment contain components, sub-assemblies or constituent parts included in the list of products subject to recycling, and the producers or importers supplying such components, sub-assemblies or constituent parts have implemented recycling responsibilities for such components, sub-assemblies or constituent parts in accordance with this Decree, the mass used for calculating the compulsory recycling ratio of such products, vehicles or equipment shall be deducted by the corresponding mass of such components, sub-assemblies or constituent parts.

2. The compulsory recycling ratio for each type of product and packaging is prescribed in Appendix I to this Decree. The compulsory recycling ratio shall be increased once 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 carry out recycling of products and packaging produced or imported by themselves or recycling of products and packaging of the same group specified in Column 2 of Appendix I to this Decree produced or imported by other producers and importers in order to achieve the compulsory recycling ratio, except for the following cases: Imported scraps; packaging being wastes generated from industrial production processes; defective products discarded during the production process.

4. In case where producers and importers carry out recycling of products and packaging exceeding the compulsory recycling ratio prescribed in Clauses 1 and 2 of this Article, the excess mass may be carried forward to be included in the recycling results of subsequent years.

5. Compulsory recycling specifications means the solutions selected for recycling for each group of products and packaging prescribed in Appendix I to this Decree. In case of collection (which may include pre-processing) for export to overseas recycling or refurbishment entities, notification procedures shall be carried out in accordance with the Basel Convention as prescribed in Clause 5 Article 83 of the Law on Environmental Protection.

Article 6. Forms of implementation of recycling responsibilities

1. Producers and importers shall select one form of implementation of recycling responsibilities as prescribed in Clause 2 Article 54 of the Law on Environmental Protection for each group of products and packaging specified in Column 2 of Appendix I to this Decree.

2. In case where producers and importers select the form of organizing recycling as prescribed at Point a Clause 2 Article 54 of the Law on Environmental Protection, producers and importers shall decide on the recycling in one of the following methods:

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

b) Entering into contracts with recycling units;

c) Authorizing a PRO;

d) Combination of the methods specified at Points a, b and c of this Clause.

3. Producers and importers that carry out self-recycling shall possess an environmental license or a component environmental license with appropriate contents and ensure compliance with environmental protection requirements in accordance with the law.

4. Recycling units engaged by producers and importers or by a PRO to carry out recycling of products and packaging shall possess an environmental license or a component environmental license with appropriate contents.

5. A PRO authorized by producers and importers as prescribed at Point c Clause 2 of this Article shall accept, verify and confirm the quantity of products and packaging received and recycled by recycling units for inclusion in the results of the authorized recycling organization, and shall not re-authorize another PRO.

6. Dossiers and documents on collection, transfer, receipt and warehousing of materials for recycling in respect of the quantity of products and packaging used for calculating the recycling results of producers and importers shall be prepared, managed and monitored separately from other recycled materials. Documents and handover records shall be prepared in accordance with forms of hazardous waste manifests or industrial solid waste handover records as prescribed by the Minister of Agriculture and Environment.

7. The Ministry of Agriculture and Environment shall support the publication of information on recycling units and PROs on the national EPR information system.

Article 7. Registration of recycling plans and reporting of recycling results

1. Before April 1 annually, producers and importers shall register recycling plans for products and packaging produced or imported and placed on the market in the preceding year and report recycling results of products and packaging of the preceding year in accordance with the form prescribed by the Minister of Agriculture and Environment through the national EPR information system. Producers and importers shall bear full responsibility before the law for the accuracy of the above information.

2. Producers and importers selecting the form of financial contribution to the Vietnam Environmental Protection Fund as prescribed at Point b Clause 2 Article 54 of the Law on Environmental Protection shall not be required to register, implement recycling plans and report recycling results as prescribed in Clause 1 of this Article.

Article 8. Financial contributions to support recycling of products and packaging

1. The financial contribution for each product and packaging (F) shall be determined according to 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: Compulsory recycling ratio for each group of products and packaging as 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 rate 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 once every 3 years, with the first adjustment starting in 2029.

3. The financial contribution shall be implemented as follows:

a) Before April 1 annually, 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 the form prescribed by the Minister of Agriculture and Environment. Producers and importers shall bear full responsibility before the law for the accuracy of the information in the declaration;

b) Before April 20 annually, producers and importers shall fully pay the financial contribution amount for supporting recycling of products and packaging as declared at Point a of this Clause into the Vietnam Environmental Protection Fund.

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

Chapter III

FINANCIAL CONTRIBUTIONS TO SUPPORT WASTE TREATMENT ACTIVITIES

Article 9. Subjects and levels of financial contributions

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

Certain specific cases shall be implemented as follows:

a) In case where products and packaging bearing the same brand are produced by multiple producers, the organization or individual responsible for labeling of goods under the law on product and goods quality shall be the entity implementing the financial contribution responsibility;

b) In case where the producing organization or individual is the processor of products and packaging for an ordering party for placing on the Vietnamese market, the ordering party shall be the entity implementing the financial contribution responsibility;

c) In case of entrusted import of products and packaging, the organization or individual responsible for labeling of goods under the law on product and goods quality shall be the entity implementing the financial contribution responsibility. Where the entrusted party is responsible for labeling of goods, the products and packaging placed on the market shall be those transferred to the entrusting party, and the revenue from products and packaging placed on the market shall be the total import value and entrustment fees;

d) The organization or individual responsible for financial contribution shall be the parent company or a company having independent accounting branches authorized in accordance with civil law to implement such responsibility for its subsidiaries or independent accounting branches.

2. Packaging specified in Clause 1 of this Article means interior packaging of products and goods in accordance with the law on product and goods quality.

3. The following entities shall not be required to implement financial contribution responsibilities 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 purposes of research, study and testing in accordance with Clause 1 Article 55 of the Law on Environmental Protection;

b) Producers and importers having total annual revenue from plant protection products and products specified in Appendix II to this Decree of less than VND 30 billion/year.

4. The specific level of financial contribution for each product and packaging is prescribed in Appendix II to this Decree. Annual bank deposit interest generated from the financial contributions shall be allocated to management costs and accounted as revenue of the Vietnam Environmental Protection Fund, provincial-level environmental protection funds or equivalent financial organizations but shall not exceed 2% of the allocated and disbursed amount in the year; the remaining bank deposit interest after allocation to management costs shall be added to funds for supporting waste treatment activities in accordance with the guidance of the Minister of Agriculture and Environment.

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

6. The Ministry of Agriculture and Environment shall be responsible for reviewing, consolidating and reporting to the Government for consideration and decision on the adjustment of products and packaging under the list specified in Appendix II to this Decree to the list of products and packaging specified in Appendix I to this Decree, ensuring conformity with technical conditions for environmental protection and the level of science and technology for waste recycling in Vietnam.

Article 10. Implementation of financial contributions

1. Before April 1 annually, producers and importers shall declare the amount of financial contribution for supporting 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 the form prescribed by the Minister of Agriculture and Environment. Producers and importers shall bear full responsibility before the law for the accuracy of the information in the declaration.

2. Before April 20 annually, producers and importers shall be responsible for fully paying the financial contribution amount for supporting waste treatment activities as declared in Clause 1 of this Article into the Vietnam Environmental Protection Fund.

Chapter IV

SUPPORT FOR RECYCLING OF PRODUCTS AND PACKAGING

Article 11. Forms of support and applicants eligible for support

1. The form of support for recycling of products and packaging is partial financial support for organizing collection and recycling of products and packaging under a competitive proposal mechanism; the amount of support shall be calculated based on the mass of products and packaging recycled in compliance with the compulsory recycling specifications prescribed in Appendix I to this Decree.

2. Applicants eligible for support for recycling activities of products and packaging are recycling units or PROs.

Article 12. Principles for determination of support packages and appraisal, selection of supported entities

1. Annually, the Ministry of Agriculture and Environment shall organize the appraisal and selection of entities to be supported for recycling activities for each group of products and packaging specified in Column 2 of Appendix I to this Decree. The amount of support for recycling activities for each type of product and packaging shall be equal to the amount of financial contributions for supporting recycling activities of products and packaging of producers and importers for such type of product and packaging.

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

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

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

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

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

b) Where the available amount of support for a group of products and packaging exceeds the maximum value of a support package for such group of products and packaging, it shall be evenly divided into support packages each having a value not exceeding the maximum value of a support package.

4. Each support package prescribed in Clause 3 of this Article shall select one entity to be supported for recycling activities. Within one year, an entity may apply for support for multiple groups of products and packaging; for each group of products and packaging, support may be applied for not more than 3 support packages. An entity currently implementing a support contract for a group of products and packaging shall not apply for support for that same group of products and packaging.

5. An entity applying for 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 proposed duration for implementation of recycling for such mass of products and packaging, and the technological level of the proposed recycling solution. The duration for implementation of recycling shall not exceed 36 months from the date of signing of the support contract; the value of the support package divided by the proposed recycling mass shall not exceed Fs of such group of products and packaging.

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

X_i = (X_1i + X_2i) x k_i

Where:

X_i: Evaluation score of the i^th entity (i = );

X_1i: Score based on the mass of products and packaging proposed to be recycled by the i^th entity, determined according to the following formula:

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

k_i: Coefficient based on the technological level of the proposed recycling solution of the i^th entity, in which: Recycling solutions generating finished or semi-finished products correspond to coefficient k = 1; recycling solutions generating products as materials for production processes correspond to coefficient k = 0.9; recycling solutions generating products as fuels correspond to coefficient k = 0.8; dismantling and pre-processing solutions for transfer to other recycling units correspond to coefficient k = 0.7; collection for export to overseas recycling units corresponds to coefficient k = 0.6;

V_i: Proposed mass of the i^th entity;

V: Highest proposed mass among entities applying for support;

T_i: Proposed duration for implementation of recycling of the i^th entity;

T: Shortest implementation duration among entities applying for support.

7. Appraisal and selection of supported entities:

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

b) Within a support package, the entity with the highest evaluation score shall be selected as the supported entity. Where there is more than one entity within a support package having equal evaluation scores, the entity proposing a recycling solution with a higher coefficient k shall be selected. Where evaluation scores and coefficient k are equal, the entity proposing a larger recycling mass shall be selected. Where evaluation scores, coefficient k, and proposed recycling mass are equal, such entities shall re-submit proposals on recycling mass and implementation duration to select the entity with a higher evaluation score. The applying entity shall not propose a mass lower than the previously proposed mass.

Article 13. Quantity of products and packaging eligible for support

1. The quantity of products and packaging eligible for support must be collected or received for transfer and recycled within the proposed recycling implementation period as prescribed in Clause 5 Article 12 of this Decree, calculated from the date of signing of the support contract. Dossiers and documents on collection, transfer, receipt, storage and release of materials for recycling in respect of the quantity of products and packaging eligible for support shall be prepared, managed and monitored separately from other recycled materials not eligible for support. Documents and handover records shall be prepared in accordance with forms of hazardous waste manifests or industrial solid waste handover records as prescribed by the Minister of Agriculture and Environment.

The supported entity 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 20^th day of the first month of the subsequent quarter.

2. A supported entity being a PRO as prescribed in Clause 2 Article 11 of this Decree shall accept and verify the quantity of products and packaging received and recycled by recycling units for inclusion in the supported quantity. The quantity of products and packaging already counted as supported quantity of a PRO shall not be counted as supported quantity of a recycling unit.

3. Products and packaging in the following cases shall not be included in the quantity of products and packaging eligible for support:

a) Products and packaging already recycled for implementation of responsibilities of producers and importers as prescribed in Clause 3 Article 5 of this Decree;

b) Products and packaging being imported scraps; packaging being wastes generated from industrial production processes; and defective products discarded during the production process;

c) Products and packaging recycled not in accordance with the recycling solution proposed by the supported entity.

Article 14. Support for recycling of products and packaging

1. Before June 1 annually, the Ministry of Agriculture and Environment shall organize the announcement of support packages for each group of products and packaging and the value of each support package.

2. Before July 1 annually, recycling units or PRO shall submit dossiers requesting support made according to Form No. 01 in Appendix III to 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.

Dossiers requesting support shall be submitted by either by direct submission, via postal service, or electronic submission through the national EPR information system at the request of recycling units or PROs and in accordance with the guidance of the Minister of Agriculture and Environment.

3. Within 25 working days from the deadline for submission of dossiers requesting support, the Ministry of Agriculture and Environment shall organize the evaluation and appraisal of dossiers, approve and announce the list of supported entities for each support package corresponding to the value of the support package, recycling quantity, and implementation duration. The approval of the results of selection of supported entities shall be made after obtaining consensus from 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 notification of support, the supported entity shall go 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 supported entity fails to sign the contract within the above time limit, the support package shall be canceled and such entity shall not be eligible to participate in applying for support for the next 5 years. The canceled support package shall be transferred to the entity with the next lower evaluation score in the appraisal list for consideration and selection as replacement.

5. Where the supported entity fails to recycle the full proposed quantity within the implementation period as agreed in the contract, it shall receive support corresponding to the quantity actually recycled in accordance with Clause 2 Article 15 of this Decree, but shall not be eligible to participate in applying for support for 5 years and shall be subject to administrative penalties, except in cases of force majeure in accordance with the law on handling of administrative violations.

Article 15. Disbursement of financial support for recycling of products and packaging

1. Disbursement of financial support for recycling activities shall be carried out based on the quantity of products and packaging already recycled in compliance with Article 13 of this Decree. The supported entity may request disbursement in multiple installments during the recycling implementation period, with each request separated by not less than 3 months. The supported entity shall prepare a recycling results report in accordance with the form prescribed by the Minister of Agriculture and Environment. The recycling results report must be certified by an independent auditing unit as to the completeness, reasonableness, and reliability of the information in the report (non-financial audit) in accordance with the law on auditing. The supported entity shall be responsible for selecting, engaging, and paying costs for the independent auditing unit; and shall bear full responsibility before the law for the contents of the recycling results report in accordance with regulations. The independent auditing unit conducting the audit of the recycling results report must satisfy the conditions for operation in accordance with the law on independent auditing; have personnel trained in technology, engineering, or environmental management participating in the audit or may engage other organizations or individuals having sufficient professional capacity in accordance with regulations to perform part of the work during the audit process.

2. The amount of disbursed financial support for recycling activities of products and packaging shall be determined according to the following formula:

F = K_đ x M

Where:

F: Disbursed amount;

K_đ: Quantity of products and packaging that have completed recycling;

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

Where:

G: Value of the support package approved in accordance with Clause 3 Article 14 of this Decree;

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

3. Within 30 days from the date of receipt of the request of the supported entity, the Vietnam Environmental Protection Fund shall, based on the recycling results report prescribed in Clause 1 of this Article, approve and carry out disbursement to the supported entity within 05 working days from the date of issuance of the disbursement approval decision.

Chapter V

SUPPORT FOR WASTE TREATMENT

Article 16. Subjects and principles for management, allocation and use of funds for support of waste treatment

1. Provincial-level People’s Committees are eligible for support to proactively implement 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 funds for support of waste treatment activities must ensure transparency, openness, and use for proper purposes.

3. Allocation of funds for support of waste treatment activities to localities shall not exceed the total accumulated balance of funds for support of waste treatment activities at the time of allocation.

Article 17. Allocation of funds for support of waste treatment

1. Funds for support of waste treatment shall be allocated based on the accumulated balance of financial contributions of producers and importers and the allocation ratio of funds for localities having requests for support.

2. Funds for support of waste treatment of a locality include: Funds for support of 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 collectively referred to as domestic solid waste treatment activities), and funds for support of collection, transportation, and treatment of packaging of plant protection products (hereinafter collectively referred to as plant protection product packaging treatment activities), determined according to the following formula:

F_i = F_1i + F_2i

Where:

F_i: Funds for support of waste treatment for the i^th locality requesting support (i = );

F_1i: Funds for support of domestic solid waste treatment of the locality;

F_2i: Funds for support of plant protection product packaging treatment of the locality.

3. Method for determination of the level of funds for support for a locality:

a) Formula for determination of funds for support of domestic solid waste treatment (F_1i):

F_1i = T₁ x H_1i

Where:

T₁: Accumulated balance of financial contributions for products (excluding finished packaging of plant protection products) specified in Appendix II to this Decree of producers and importers into the Vietnam Environmental Protection Fund;

H_1i: Allocation ratio of funds for support of domestic solid waste treatment activities for the i^th locality, determined according to the following formula:

Where:

D_i: Population size of the i^th locality (updated according to the most recently published data);

D: Total population of all localities having requests for support;

K_i: Area of all regions with difficult and extremely difficult socio-economic conditions as prescribed (updated according to periodically published data of the most recent period) in the i^th locality;

K: Total area of all regions with difficult and extremely difficult socio-economic conditions in all localities having requests for support;

b) Formula for determination of funds for support of plant protection product packaging treatment activities (F₂i):

F_2i = T₂ x H_2i

Where:

T₂: Accumulated balance of financial contributions for packaging of plant protection products of producers and importers into the Vietnam Environmental Protection Fund;

H_2i: Allocation ratio of funds for support of plant protection product packaging treatment activities for the i^th locality, determined according to the following formula:

Where:

S_i: Area of annual crop cultivation land of the i^th locality (updated according to the most recently published data);

S: Total area of annual crop cultivation land of localities requesting support;

K_i: Area of all regions with difficult and extremely difficult socio-economic conditions as prescribed (updated according to periodically published data of the most recent period) in the i^th locality;

K: Total area of all regions with difficult and extremely difficult socio-economic conditions in all localities having requests for support.

Article 18. Support for waste treatment

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

a) Before March 1 annually, provincial-level People’s Committees having demand for support shall send written requests for financial support for waste treatment activities to the Ministry of Agriculture and Environment in accordance with Form No. 02 Appendix III to this Decree;

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

c) Before June 1 annually, the Ministry of Agriculture and Environment shall approve and publicly announce the plan for allocation of support funds to each locality (including funds for domestic solid waste treatment and funds for treatment of packaging of plant protection products determined in accordance with Article 17 of this Decree). The approval of the allocation plan shall be carried out after obtaining the consensus from the National EPR Council and shall be published on the national EPR information system;

d) During the period of use of the allocated support funds for implementation of waste treatment activities, where a locality has not fully disbursed the allocated funds in accordance with regulations, such locality shall not be entitled to request the Ministry of Agriculture and Environment to continue allocating additional funds until the completion of settlement and refund of unused funds in accordance with regulations.

2. Provision of funds for implementation of waste treatment activities:

a) Before June 10 annually, the Vietnam Environmental Protection Fund shall transfer the support funds approved by the Ministry of Agriculture and Environment to the account of the provincial environmental protection fund or an equivalent financial organization as designated by the provincial-level People’s Committee;

b) The provincial-level People’s Committee shall proactively organize the formulation and implementation of the plan for use of support funds and shall be responsible before the law for the use of allocated funds for support of waste treatment activities, ensuring proper purposes, efficiency, and compliance with the law. Disbursement of support funds for waste treatment activities shall be carried out based on the volume of completed work and upon acceptance in accordance with the law;

c) The provincial-level People’s Committee shall organize the management, use, and settlement of support funds for waste treatment activities in accordance with regulations, ensuring that the implementation period does not exceed 36 months from the time of receipt of support funds transferred from the Vietnam Environmental Protection Fund. Where the allocated support funds are not fully utilized, the provincial-level People’s Committee shall refund the remaining amount to the account of the Vietnam Environmental Protection Fund for consideration and allocation of support funds to other localities.

Chapter VI

MANAGEMENT AND SUPERVISION OF THE IMPLEMENTATION OF RESPONSIBILITIES OF PRODUCERS AND IMPORTERS

Article 19. National EPR information system

1. The national EPR information system shall be connected with national databases and relevant specialized databases to ensure that registration, declaration, and reporting on the implementation 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 shall not include the national single-window portal.

2. The connection and sharing of data between the national EPR information system and the databases specified in Clause 1 of this Article shall be carried out in accordance with the law on information technology, cybersecurity, and access to information; and shall comply with technical standards and regulations on connection and data sharing of state agencies.

3. The Ministry of Agriculture and Environment shall manage and operate the national EPR information system; and shall assume the prime responsibility for, and coordinate with relevant ministries and sectors in, detailing the contents of data to be shared, technical standards, processes, and methods of connection, ensuring consistency, safety, and security of information during operation in accordance with regulations.

Article 20. Organization of management, supervision, and support for implementation of responsibilities of producers and importers

1. The National EPR Council shall have the function of advising and assisting the Minister of Agriculture and Environment in managing, supervising, and supporting the implementation of responsibilities of producers and importers and the support for recycling activities of products and packaging and waste treatment.

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

Chapter VII

ORGANIZATION OF IMPLEMENTATION AND IMPLEMENTATION PROVISIONS

Article 21. Implementation organization

1. The Ministry of Agriculture and Environment shall assume the prime responsibility for organizing the implementation of this Decree.

2. The Vietnam Environmental Protection Fund shall:

a) Receive, manage and use financial contributions for support of recycling activities of products and packaging and waste treatment activities in a transparent, public and proper manner;

b) Before April 1 annually, 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 simultaneously publish such information on its website.

3. Before March 1 annually, provincial-level People’s Committees shall report to the Ministry of Agriculture and Environment on the results of use of allocated support funds for implementation of waste treatment activities of the preceding year in accordance with the form prescribed by the Minister of Agriculture and Environment.

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

Article 22. Amending, supplementing, and annulling a number of provisions of the Government's Decree No. 08/2022/ND-CP dated January 10, 2022, detailing a number of articles of the Law on Environmental Protection, as amended and supplemented under the Government's Decree No. 05/2025/ND-CP dated January 6, 2025, and the Government's Decree No. 48/2026/ND-CP dated January 29, 2026, as follows:

1. To amend Point b, Clause 1, Article 69 as follows:

“b) Organizations and individuals carrying out the collection of products and packaging being hazardous waste generated from households, individuals, offices of state agencies, schools, and public places under the list of products and packaging subject to recycling in accordance with the law on environmental protection for implementation of recycling responsibilities of producers and importers shall not be required to obtain an environmental license with contents on hazardous waste treatment but must fulfill the responsibilities of hazardous waste generators as prescribed in Article 71 of this Decree”.

2. To annul Chapter VI, Appendices XXII and XXIII.

Article 23. Transitional provisions

1. The implementation of responsibilities for recycling of products and packaging and waste collection and treatment responsibilities for the years up to 2025 shall comply with the Government’s Decree No. 08/2022/ND-CP dated January 10, 2022, detailing a number of articles of the Law on Environmental Protection, as amended and supplemented under the Government’s Decree No. 05/2025/ND-CP dated January 6, 2025, and the Government’s Decree No. 48/2026/ND-CP dated January 29, 2026. The implementation of responsibilities for recycling of products and packaging and waste collection and treatment responsibilities from 2026 onward shall comply with this Decree.

2. For funds for support of waste treatment activities received by the Vietnam Environmental Protection Fund before the effective date of this Decree, support shall be provided in accordance with Article 18 of this Decree with the timeline adjusted as follows:

a) Within 30 days from the effective date of this Decree, provincial-level People’s Committees shall send written requests 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 plan for allocation of funds;

c) Within 30 days from the date of approval and public announcement of the allocation plan by the Ministry of Agriculture and Environment, the Vietnam Environmental Protection Fund shall transfer the support funds to the account of the provincial-level environmental protection fund or an equivalent financial organization as requested by the provincial-level People’s Committee.

Article 24. Effect

1. This Decree takes effect from May 25, 2026.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related agencies, enterprises, organizations and individuals shall implement this Decree.