Clarify recycling duties under EPR

The new Decree both inherits and revises, supplements, and abolishes several provisions of Decree No. 08/2022/ND-CP (as amended and supplemented by Decree No. 05/2025/ND-CP) and Decree No. 48/2026/ND-CP. Notably, the regulations on entities responsible for recycling and waste treatment obligations introduce a number of significant changes.

Entities subject to recycling responsibility

Compared to previous regulations, Decree No. 110/2026 adds several specific cases to clarify which entities are required to fulfill recycling responsibilities, thereby facilitating implementation.

Accordingly, the obligated entities include producers and importers of products and packaging (including packaging, rechargeable batteries and accumulators, lubricants and oils, tires and tubes, electrical and electronic equipment, and road vehicles) placed on the Vietnamese market. Specific cases are as follows: where products or packaging bearing the same brand are manufactured by multiple producers, the organization or individual responsible for product labeling in accordance with laws on product and goods quality shall bear the recycling responsibility.

In cases of entrusted import of products or packaging, the organization or individual responsible for product labeling under the law on product and goods quality shall bear the recycling responsibility. If the entrusted importer is responsible for labeling, the products or packaging placed on the market are those transferred to the entrusting party, and the revenue from such products or packaging is calculated as the total import value plus the entrustment service fee;

The entity responsible for recycling may be the parent company or a company with independently accounting branches, authorized under civil law to fulfill recycling responsibilities on behalf of its subsidiaries or independently accounting branches.

The packaging referred to above means commercial packaging (including both primary and secondary packaging) as defined under the law on product and goods quality, applicable to the following categories of products and goods: food as regulated by food safety laws (excluding chewing gum); cosmetics as regulated by the Government on cosmetic production conditions; pharmaceuticals as regulated by pharmaceutical laws; fertilizers, animal feed, and veterinary drugs as regulated by relevant laws; soaps, detergents, polishing agents, and sanitary preparations used in agriculture, healthcare, and daily life; and cement.

Entities subject to waste treatment responsibility

Under the new regulations, entities required to make financial contributions to support waste treatment activities include producers and importers of certain products and packaging placed on the Vietnamese market. These include: packaging of plant protection products; single-use batteries; diapers, baby nappies, sanitary pads, and wet wipes; chewing gum; tobacco; and products containing plastic components.

Specific cases are provided as follows: where products or packaging bearing the same brand are manufactured by multiple producers, the organization or individual responsible for product labeling in accordance with the law on product and goods quality shall be responsible for making financial contributions; where a manufacturer produces products or packaging under a processing contract for another party to place on the Vietnamese market, the contracting party shall be responsible for making financial contributions.

In cases of entrusted import of products or packaging, the organization or individual responsible for product labeling under the law on product and goods quality shall be responsible for making financial contributions. If the entrusted importer is responsible for labeling, the products or packaging placed on the market are those transferred to the entrusting party, and the revenue from such products or packaging is calculated as the total import value plus the entrustment service fee.

The entity responsible for making financial contributions may be the parent company or a company with independently accounting branches, authorized under civil law to fulfill such obligations on behalf of its subsidiaries or independently accounting branches.

It should be noted that, unlike packaging subject to recycling responsibility, packaging subject to waste treatment responsibility refers specifically to the primary (direct) packaging of products and goods, as defined under the law on product and goods quality.