On April 1, 2026, the “Decree No. 110/2026/ND-CP on Extended Producer Responsibility (EPR) for the recycling of products and packaging and the waste treatment obligations of producers and importers” (hereinafter referred to as the “EPR Decree”) was promulgated in Vietnam. The Decree takes effect from May 25, 2026. Below are some key updates regarding EPR responsibilities under the new Decree compared to Decree No. 08/2022/ND-CP, as amended and supplemented by Decree No. 05/2025/ND-CP and Decree No. 48/2026/ND-CP:

 

Entities subject to EPR Obligations

The list of products and packaging subject to EPR obligations for producers and importers remains mostly unchanged. There is only a minor adjustment concerning a specific type of commercial packaging as follows.

  • Current regulation: “cleaning products used in household, agricultural, and medical sectors” (Decree 05/2025/ND-CP amending Decree 08/2022/ND-CP)
  • EPR Decree: clarified to include packaging for “soap, detergents, polishing agents, and hygiene products used in agriculture, healthcare, and daily living activities”

 

The Decree also provides clearer guidance on several specific cases:

  • In cases where products or packaging bearing the same brand are manufactured by multiple producers, the organization or individual responsible for product labeling shall be responsible for fulfilling the recycling obligations.
  • Where a producer is a contract manufacturer producing products or packaging on behalf of another party, the contracting party (the principal) shall be responsible for fulfilling the EPR obligations.
  • In cases of entrusted import of products or packaging, the organization or individual responsible for product labeling shall bear the EPR obligations. Where the entrusted importer is responsible for labeling, the products or packaging placed on the market (*) and the revenue are determined as follows:
    • the products or packaging placed on the market are those transferred to the entrusting party.
    • the revenue from products or packaging placed on the market is calculated as the total import value plus the entrustment service fee.
  • The entity responsible for recycling obligations may be the parent company or an authorized company with independent accounting branches, acting on behalf of subsidiaries or independent accounting branches to fulfill recycling responsibilities.

(*) “Placing on the market” refers to the first transfer by a manufacturer or importer 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 or business operations in the Vietnamese market.