Vietnam EPR Decrees
Decree 110/2026/ND-CP on EPR (LEP 2020), replacing Chapter VI of Decree 08/2022/ND-CP as amended by 05/2025
Topic : Packaging · Level : National
Today
Decree 110/2026 (in force 25 May 2026) replaces Decree 08 EPR chapter from 2026 duties; register by 1 Apr, pay VEPF by 20 Apr.
Summary
Vietnam's EPR system under Decree 08/2022 makes producers and importers recycle packaging and products or pay the VEPF. Decree 05/2025 added a VND30bn revenue exemption and single payment by 20 April. Decree 110/2026, in force 25 May 2026, sets recycling rates by material.
Who is concerned
- Turnover
- Exempt if revenue from products < VND30bn/year
- Employees
- non précisé
- Listed company
- cotées et non cotées
- Sectors
- Packaging
- Batteries, tyres, oils
- Electrical and electronics
- Vehicles
- Triggering activities
- Producing packaged goods for VN market
- Importing regulated products into Vietnam
- Extraterritorial reach
- Yes
Importers of Chinese goods carry EPR duties; Chinese exporters must supply packaging and material data.
- Examples
- Chinese brand exporting packaged goods to VN
- VN importer of Chinese electronics
- FMCG producer filling in Vietnam
What the law requires
- Register recycling plan or declare financial contribution by 1 April
- Meet mandatory recycling rates by material (e.g. paper 20%, glass 15%)
- Pay VEPF contribution in full by 20 April
- Report recycling results on the National EPR Information System
Penalties
Decree 45/2022: e.g. not meeting recycling duty or paying VEPF 91+ days late, VND900m-1bn. Apr 2026 draft would cut fines ~10x.
What this changes for a supplier in China
Chinese exporters to Vietnam must give importers packaging weights and material data so they can declare EPR and pay VEPF.
Expected evidence
- Packaging weight per SKU by material
- Product classification (EPR list)
- Import volumes by year
Tiers : Tier 1