Who Pays for the Packaging? How Vietnam’s EPR Rules Reshape Producer Responsibility in 2026

Vietnam’s Extended Producer Responsibility rules answer a blunt question: who pays for packaging after consumers are done with it. Under the 2020 Law on Environmental Protection, EPR is described as producer accountability for what happens after consumption, including packaging. Sources describe EPR as no longer voluntary and now a mandatory legal obligation clarified through Decree 110/2026/ND-CP, effective from 25 May 2026. The scope is not limited to domestic manufacturers. Sources state that producers and importers placing covered products and packaging on the Vietnamese market fall within the framework, including foreign manufacturers, brand owners, and importers whose goods enter Vietnam and appear on Decree 110’s regulated lists.
A key design feature is the payment formula described in sources as published, arithmetic, and auditable: F = R × V × Fs. In this formula, V is the weight of packaging placed on the market, R is the mandatory recycling rate by material, and Fs is the official recycling cost norm in dong per kilogramme. For plastic packaging, one source states R runs between 10% and 22%, with rigid PET at 22%. The same source illustrates the implication: if a company sells 100 tonnes of PET bottles, it is accountable for 22 tonnes, while the remaining 78 tonnes fall outside the obligation. That structure makes accurate declarations and evidence critical for businesses managing vietnam epr packaging recycling obligations.