Packaging rule · Vietnam · EPR
Decree 110/2026/ND-CP on producer and importer recycling and waste treatment responsibility
Extended producer responsibility (EPR) rule covering all packaging in Vietnam, set by Government of Viet Nam. Applies since 25 May 2026.
The rule
Recorded from the official source named below. Rates and dates are as the source states them on the date it was consulted.
- Jurisdiction
- Vietnam
- Authority
- Government of Viet Nam
- Rule type
- EPR
- Materials
- All packaging
- Status
- In force Enacted
- Rate or target
- 22 % mandatory recycling rate (aluminium and rigid PET packaging)Appendix I rates: paper/carton 20, multilayer paper 15, aluminium 22, steel 20, rigid PET 22, rigid HDPE/LDPE/PP/PS 15, EPS/PVC/other rigid 10, flexible plastic 10, glass 15. Raised every 3 years from 2029. Decree 08/2022 still covers 2025 and earlier.
- Adopted or published
- 1 April 2026
- Applies from
- 25 May 2026
From the source“Nghị định này có hiệu lực thi hành từ ngày 25 tháng 5 năm 2026.”
Official source Official Gazette of Viet Nam (Công báo): Decree 110/2026/NĐ-CPOfficial (government or regulator) · consulted 13 October 2026
Key dates
Adopted or published 6 months ago
Applies from 4 months ago
Source consulted by the SPI team today
What it means
SPI analysis Our reading of the official source above. Not legal advice; always rely on the official text.
SPI summary
Decree detailing the Law on Environmental Protection on producers' and importers' responsibility to recycle products and packaging and to treat waste. Dated 1 April 2026 and effective 25 May 2026. Appendix I sets mandatory packaging recycling rates: paper and carton 20%, multilayer paper 15%, aluminium 22%, steel and other metals 20%, rigid PET 22%, rigid HDPE, LDPE, PP and PS 15%, EPS, rigid PVC and other rigid plastics 10%, flexible plastic 10%, glass 15%. Rates are raised every three years, starting in 2029.
In practice
Decree 110/2026/ND-CP, effective 25 May 2026, governs Viet Nam's EPR obligations from 2026 onwards; obligations for 2025 and earlier stay under Decree 08/2022. Producers and importers of food, cosmetics, medicines, cleaning products, cement and other listed goods meet mandatory recycling rates for their commercial packaging, from 10% for flexible plastic to 22% for aluminium and rigid PET. They either organise recycling themselves, through recyclers or a PRO, or pay a contribution to the Viet Nam Environment Protection Fund.
Who is in scope
- Producers and importers, including bonded-zone importers, placing listed goods or packaging on the Vietnamese market (Art. 3, Art. 4)
- The party responsible for labelling where several producers make the same brand
- Commercial packaging (primary and outer) of food, cosmetics, medicines, fertilisers, feed, cleaning agents and cement
- Waste-treatment contributions for some hard-to-recycle items, including single-use plastic tableware and food packaging (Appendix II)
Who is not
- Goods for export, temporary import, re-export, research or testing
- Producers with revenue under 30 billion VND per year from the covered products
- Producers that retrieve and refill their own packaging at or above the mandatory rate
What to do and by when
- NowCheck whether each Vietnamese entity is above the 30 billion VND revenue threshold and map packaging by Appendix I group.
- 1 April 2027Prepare the recycling plan registration and 2026 results, or the contribution declaration, due before 1 April each year.
- 20 April 2027Budget for any Fund contribution, payable before 20 April each year.
- 1 January 2029Plan for rate increases of up to 10 points every three years from 2029.
Related rules
- PR-PH-001 Extended Producer Responsibility Act of 2022 (RA 11898)
Philippine EPR also uses recovery targets in South-East Asia. - PR-IN-001 EPR Guidelines for plastic packaging (PWM Rules Schedule II)
India's EPR also sets material category targets and allows certificate settlement. - PR-ID-001 Roadmap for Waste Reduction by Producers (MoEF Regulation 75/2019)
Indonesia's producer roadmap is a softer regional comparison. - PR-KE-002 Sustainable Waste Management (EPR) Regulations, 2024
Kenya EPR regulations also cover packaging across materials.
Where the record is unclear
- Per-kilogram contribution values (Fs) are set by the Minister and are not in the decree.
- Some Appendix II plastic product amounts did not extract from the gazette PDF.
Sources for this note
- Official Gazette of Viet Nam (Công báo): Decree 110/2026/NĐ-CP Consulted 13 October 2026
Note written by the SPI team on 13 October 2026.
Where it sits in the tracker
- One of 1 packaging rules we track in Vietnam, of which 1 are EPR rules.
- In all, 25 EPR rules are tracked across 15 jurisdictions. Compare them below
Company profiles that map to this rule
Companies whose SPI profile lists this rule in its regulatory exposure, based on where they report selling. Not company-reported.
Change history
Sourced: an SPI analyst recorded the facts above from the official source. A second SPI team member has not re-checked it yet. Every change is logged here.
Changed: rate note
Verified by a second SPI team member
Changed: title, SPI summary, rate, unit, rate note, source, source link, quote
Added to the tracker
Spotted an error? Write to sales@strategicpackaginginsights.com quoting PR-VN-001 and the source. Corrections are logged in this history.
EPR rules elsewhere
The same type of rule for the same materials in other jurisdictions, by the date it applies.
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- Q1
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We map each market's EPR, tax, ban, recycled-content, labelling and deposit rules against your materials and formats, and show which are in force, adopted or only proposed.
- Q2
What could EPR fees and plastic taxes cost us next year?
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- Q3
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