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MINISTRY OF AGRICULTURE
AND ENVIRONMENT OF VIETNAM
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SOCIALIST REPUBLIC OF
VIETNAM
Independence - Freedom
- Happiness
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No. 24/2026/TT-BNNMT
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Hanoi, May 25, 2026
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CIRCULAR
ELABORATION OF AND GUIDELINES FOR CERTAIN ARTICLES OF DECREE
NO. 110/2026/ND-CP DATED APRIL 1, 2026 OF THE GOVERNMENT ON ELABORATION OF
CERTAIN ARTICLES OF THE LAW ON ENVIRONMENTAL PROTECTION ON PRODUCT AND
PACKAGING RECYCLING RESPONSIBILITY AND WASTE TREATMENT RESPONSIBILITY OF
PRODUCERS AND IMPORTERS
Pursuant to the Law on Environmental
Protection No. 72/2020/QH14;
Pursuant to Decree No. 35/2025/ND-CP
dated February 25, 2025 of the Government on the functions, tasks, powers and
organizational structure of the Ministry of Agriculture and Environment;
Pursuant to Decree No. 110/2026/ND-CP
dated April 1, 2026 of the Government elaborating on certain articles of the
Law on Environmental Protection on product and packaging recycling
responsibility and waste treatment responsibility of producers and importers;
Pursuant to Decree No. 47/2020/ND-CP
dated April 9, 2020 of the Government on the management, connectivity and
sharing of digital data of state agencies;
Pursuant to Decree No. 42/2022/ND-CP
dated June 24, 2022 of the Government on the provision of information and online
public services of state agencies in the network environment;
Pursuant to Decree No. 47/2024/ND-CP
dated May 9, 2024 of the Government on the list of national databases and the
construction, updating, maintenance, exploitation and use of national databases;
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At the proposal of the Director of
the Department of Environment;
The Minister of Agriculture and
Environment hereby promulgates a Circular on elaboration of and guidelines for
certain articles of Decree No. 110/2026/ND-CP dated April 1, 2026 of the
Government elaborating on certain articles of the Law on Environmental Protection
on product and packaging recycling responsibility and waste treatment
responsibility of producers and importers.
Article 1. Scope and regulated
entities
1. This Circular provides detailed
regulations on Clause 1 of Article 7; Clause 2, Point a of Clause 3 and Clause
4 of Article 8; Clause 4 of Article 9; Clause 1 of Article 10; Clause 1 of
Article 13; Clauses 2 and 4 of Article 14; Clause 1 of Article 15; Clause 3 of
Article 21 of Decree No. 110/2026/ND-CP dated April 1, 2026 of the Government
elaborating on certain articles of the Law on Environmental Protection on
product and packaging recycling responsibility and waste treatment
responsibility of producers and importers (hereinafter referred to as
"Decree No. 110/2026/ND-CP").
2. This Circular applies to:
a) Organizations and individuals
producing and importing products and packaging subject to recycling
responsibility and waste collection and treatment responsibility (hereinafter
referred to as "producers and importers");
b) Agencies, organizations and
individuals related to product and packaging recycling responsibility and waste
collection and treatment responsibility of producers and importers.
Article 2. Product and packaging
recycling responsibility and waste collection and treatment responsibility of
producers and importers
1. The
financial contribution level for each unit of mass of products and packaging
(Fs) is prescribed in Appendix I enclosed with this Circular.
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a) The registration and declaration of
product and packaging recycling responsibility implementation of producers and
importers in accordance with Form No. 01 of Appendix II enclosed with this
Circular;
b) The recycling performance report
on products and packaging of producers and importers in accordance with Form
No. 02 of Appendix II enclosed with this Circular.
3. Forms for
performing waste collection and treatment responsibility:
The declaration of financial
contributions to support waste treatment activities of producers and importers
in accordance with Form No. 03 of Appendix II enclosed with this Circular.
Article 3. Support for product and
packaging recycling activities and waste treatment activities
1. The
submission, receipt, management and opening of applications for support for
product and packaging recycling activities shall be carried out as follows:
a) Applications for support for
product and packaging recycling activities shall be submitted in person or by
post to the Single-Window Division of the Ministry of Agriculture and
Environment. Applications must be enclosed in a sealed envelope with a seal
label affixed over the sealed edges to ensure integrity. The outside of the
envelope shall clearly state the name of the applicant organization, the name of
the application and the following text: "Application for support for
product and packaging recycling activities, not to be opened before the
application opening time". The seal label must be made of paper of high
mechanical durability, bearing the signature, full name and title of the legal
representative and the seal of the organization;
b) After the national EPR information
system has been integrated with the function of receiving applications for
support for product and packaging recycling activities, entities applying for
support may choose to submit application documents online through this System;
c) Upon receipt, application
documents shall be managed, retained and kept confidential, ensuring the
integrity and original condition of paper application documents and ensuring
data integrity of electronic application documents, in compliance with the
information security requirements prescribed by law. The opening of
applications shall be carried out at one time after the support application
deadline.
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a) The recycling support contract in
accordance with Form No. 01 of Appendix III enclosed with this Circular;
b) The quarterly update on product
and packaging recycling progress of the beneficiary in accordance with Form No.
02 of Appendix III enclosed with this Circular;
c) The report on product and
packaging recycling results under a support contract of the beneficiary being a
recycling entity in accordance with Form No. 03 of Appendix III enclosed with
this Circular;
d) The report on product and
packaging recycling results under a support contract of the beneficiary being a
Producer Responsibility Organization (PRO) in accordance with Form No. 04 of
Appendix III enclosed with this Circular.
3. Forms for
supporting waste treatment activities:
The report on the use of allocated
support funds for waste treatment activities of the province-level People's
Committee receiving support in accordance with Form No. 05 of Appendix III
enclosed with this Circular.
Article 4. Management and use of
interest earned from bank deposits arising from financial contributions to
support recycling activities and waste treatment activities
1. The
management and use of interest earned from bank deposits arising from financial
contributions to support recycling activities shall be carried out as follows:
a) Each year, the Vietnam
Environmental Protection Fund shall prepare an explanatory statement on the
projected amount to be disbursed for support for recycling activities in the
year and an administrative cost estimate for performing responsibilities for
managing and using financial contributions to support product and packaging
recycling activities, and submit to the Minister of Agriculture and Environment
for approval of the administrative cost deduction rate after obtaining the
concurrence of the National EPR Council, not exceeding 2% of the amount
disbursed for support for recycling activities in the year.
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b) The allocation of interest earned
from bank deposits must ensure transparency and objectivity and be proportional
to the remaining balance of support funds for each product and packaging group
prescribed in Column 2 of Appendix I enclosed with Decree No. 110/2026/ND-CP,
determined according to the following formula:
Where:
i: product and packaging group i
prescribed in Column 2 of Appendix I enclosed with Decree No. 110/2026/ND-CP;
Il1: interest earned from
bank deposits allocated to supplement support funds for recycling activities
for product and packaging group i;
I1: total interest earned
from bank deposits arising from financial contributions to support recycling
activities in the year after deduction of administrative costs;
B1i,: total remaining
balance of support funds for recycling activities for product and packaging
group i not yet disbursed in the year and the financial contributions to
support recycling activities for product and packaging group i arising in the
year not yet disbursed;
B1: total remaining
balance of support funds for recycling activities for all product and packaging
groups not yet disbursed in the year and the financial contributions to support
recycling activities for all product and packaging groups arising in the year
not yet disbursed 
.
2. The
management and use of interest earned from bank deposits arising from financial
contributions to support waste treatment activities shall be carried out as
follows:
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The remaining interest after
deduction of administrative costs shall be allocated to supplement support
funds for waste treatment activities for the following year in accordance with
Point b of this Clause;
b) The allocation of interest earned
from bank deposits must ensure transparency and objectivity and be proportional
to the remaining balance of support funds for treatment of plant protection
product packaging and support funds for municipal solid waste treatment,
determined according to the following formula:
Where:
j: supported waste treatment activity
(j = 1, 2);
j = 1: treatment of plant protection
product packaging;
j = 2: municipal solid waste
treatment;
I2j: interest earned from
bank deposits to supplement support funds for waste treatment activity j;
I₂: total interest earned from bank
deposits arising from financial contributions to support waste treatment
activities remaining after deduction of administrative costs and the interest
transferred from the province-level environmental protection fund or equivalent
financial organization in the year;
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B₂: total remaining balance of
support funds for waste treatment activities in the year 
.
c) Each year, the province-level
environmental protection fund or equivalent financial organization shall
prepare an explanatory statement on the projected amount to be disbursed for
support for waste treatment activities in the year and an administrative cost
estimate, and submit to the Chairperson of the province-level People's
Committee for approval of the administrative cost deduction rate for the
province-level environmental protection fund or equivalent financial
organization from interest earned from bank deposits arising from support funds
for waste treatment activities that have been allocated, not exceeding 1.5% of
the amount disbursed for support for waste treatment activities in the year.
3. Where interest earned from bank
deposits in the year is insufficient to cover the administrative cost deduction
as prescribed in this Article, the maximum administrative cost deduction shall
equal the interest earned from bank deposits in the year.
Article 5. Implementation
1. The Department of Environment
shall be responsible for:
a) Inspecting, monitoring and guiding
the performance of product and packaging recycling responsibility and waste
treatment responsibility of producers and importers in accordance with the
regulations;
b) Taking charge and cooperating with
the Vietnam Environmental Protection Fund and relevant units in providing
advice on organizing the review and selection of beneficiaries for support for
product and packaging recycling activities; providing advice on organizing the
approval of the allocation of support funds for waste treatment activities to
each province;
c) Developing, managing and operating
the national EPR information system.
2. The Vietnam Environmental
Protection Fund shall be responsible for:
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b) Selecting a commercial bank and
determining the deposit term for financial contributions to support product and
packaging recycling activities and waste treatment activities pending
disbursement, preserving the principal, ensuring efficient deposit management
and timely disbursement for supported activities;
c) Before March 31 each year,
determining the total balance of interest earned from bank deposits, the total
remaining balance of support funds for recycling activities and support funds
for waste treatment activities, up to and including December 31 of the
preceding year, as the basis for carrying out the allocation in accordance with
Clauses 1 and 2 of Article 4 of this Circular;
d) Allocating funding from
administrative costs as prescribed to serve the operations of the National EPR
Council; this expenditure shall be accounted for as an expense of the Vietnam
Environmental Protection Fund.
3. The province-level environmental
protection fund or equivalent financial organization shall be responsible for:
a) Selecting a commercial bank and
determining the deposit term for depositing financial contributions to support
waste treatment activities pending disbursement, preserving the principal,
ensuring efficient deposit management and timely disbursement for supported
activities;
b) After the support period ends, the
province-level environmental protection fund or equivalent financial
organization shall be responsible for transferring the remaining interest
earned from bank deposits after deduction of administrative costs to the
Vietnam Environmental Protection Fund to supplement support funds for waste
treatment activities in accordance with Clause 2 of Article 4 of this Circular.
Article 6. Transitional provisions
All interest earned from bank
deposits up to and including December 31, 2025 shall be added to support funds
for product and packaging recycling activities and waste treatment activities
for allocation in 2026 in accordance with Clauses 1 and 2 of Article 4 of this
Circular.
Article 7. Entry into force
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2. This Circular annuls Articles 78
and 79, Appendix IX and Appendix IXa enclosed with Circular No.
02/2022/TT-BTNMT dated January 10, 2022 of the Minister of Natural Resources
and Environment providing detailed regulations on the implementation of certain
articles of the Law on Environmental Protection, as amended by Circular No.
07/2025/TT-BTNMT dated February 28, 2025 of the Minister of Natural Resources
and Environment and Circular No. 09/2026/TT-BNNMT dated January 29, 2026 of the
Minister of Agriculture and Environment.
3. Ministries, ministerial agencies,
Chairpersons of province-level People's Committees and relevant agencies,
organizations and individuals shall implement this Circular./.
PP. MINISTER
DEPUTY MINISTER
Le Cong Thanh
APPENDIX
I
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No. (1)
Product
and packaging group (2)
Recycling
costs (VND/kg)
Fs (VND/kg) (5) = (3)x(4)
Sorting,
collection, transportation and recycling costs (VND/kg) (3)
Adjustment
factor (4)
A. PACKAGING
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A.1.1. Paper and carton packaging
(including coated paper or carton, meaning paper or carton coated on one or
both sides such that it does not lose its identity as paper or carton)
9.500
0,2
1.900
2
A.1.2. Multi-layer composite paper
packaging (packaging with two or more layers including a paper layer)
10.700
0,6
6.420
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A.2.1. Aluminum packaging
12.000
0,2
2.400
4
A.2.2. Steel and other metal
packaging
9.000
0,4
3.600
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A.3.1. Rigid PET packaging
9.700
0,2
1.940
6
A.3.2. Rigid HDPE, LDPE, PP and PS
packaging
9.700
0,4
3.880
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A.3.3. Rigid EPS and PVC packaging
and other rigid plastic packaging (excluding biodegradable plastics)
- Rigid EPS packaging
9.700
0,6
5.820
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- Rigid PVC packaging
9.700
0,8
7.760
- Other rigid plastic packaging
9.700
0,6
5.820
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A.3.4. Flexible plastic packaging
(packaging that is highly flexible, easy to bend, stretch and change shape
without losing the structural integrity of the packaging (e.g. woven fiber
packaging, shrink wrap, flexible plastic bags))
- Single-material flexible
packaging
10.400
0,8
8.320
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- Multi-material flexible packaging
10.700
1,0
10.700
9
A.4.1. Glass packaging
3.300
0,6
1.980
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10
B.1.1. Lead-acid accumulators
44.800
0,4
17.920
11
B.1.2. Other types of accumulators
(non-lead-acid)
49.800
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49.800
12
B.2.1. Rechargeable batteries
53.800
1,0
53.800
C. LUBRICANTS
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14.000
0,6
8.400
D. RUBBER TUBES AND TIRES
14
D.1.1. Rubber tubes and tires
5.700
0,6
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DD. ELECTRICAL AND ELECTRONIC EQUIPMENT
15
DD.1.1. Refrigerators, freezers,
air conditioners, electric cookers, induction cookers, infrared cookers,
ovens and microwave ovens
- Refrigerators and freezers
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0,6
8.100
- Air conditioners
14.500
0,6
8.700
- Electric cookers, induction
cookers, infrared cookers, ovens and microwave ovens
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0,6
7.320
16
DD.1.2. Washing machines, clothes
dryers, speakers and amplifiers
- Washing machines and clothes
dryers
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0,6
7.440
- Speakers and amplifiers
12.250
0,8
9.800
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DD.2.1. Display equipment:
televisions and desktop computer monitors
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0,8
10.000
18
DD.3.1. Tablet computers, laptop
computers, cameras (including flash units) and video cameras
- Tablet computers and laptop
computers
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0,8
9.960
- Cameras (including flash units)
and video cameras
16.950
0,8
13.560
19
DD.3.2. Mobile phones
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0,8
15.960
20
DD.4.1. Desktop computers
(excluding monitors), printers and photocopiers
- Desktop computers (excluding
monitors)
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0,8
9.560
- Printers and photocopiers
13.700
0,8
10.960
21
DD.5.1. Compact fluorescent lamps
(CFLs) and fluorescent lamps
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- Compact fluorescent lamps (CFLs)
7.600
0,8
6.080
- Fluorescent lamps
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1,0
9.600
22
DD.6.1. Photovoltaic panels (also
known as solar panels)
4.000
1,0
4.000
E. MEANS OF TRANSPORT
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E.1.1. Cargo trucks and specialized
cargo trucks; passenger vehicles with a permitted capacity of nine or more
passengers (excluding the driver), kindergarten transport vehicles and school
buses, four-wheeled motorized cargo vehicles and four-wheeled motorized
passenger vehicles (subject to a vehicle age limit in accordance with the law
on road traffic order and safety)
6.650
0,8
5.320
APPENDIX
II
FORMS FOR
PERFORMING PRODUCT AND PACKAGING RECYCLING RESPONSIBILITY AND WASTE COLLECTION
AND TREATMENT RESPONSIBILITY
(Enclosed with Circular No. 24/2026/TT-BNNMT dated May 25, 2026 of the Minister
of Agriculture and Environment)
Form No. 01. Registration and declaration
of product and packaging recycling responsibility implementation of producers
and importers
NAME
OF PRODUCER/IMPORTER
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[Location]…,
[date]…
REGISTRATION
AND DECLARATION OF PRODUCT AND PACKAGING RECYCLING RESPONSIBILITY
IMPLEMENTATION FOR.. [YEAR].
To: Ministry
of Agriculture and Environment
We are (name of producer/importer):
...................................................................................
Tax code: ......................................................................................................................................
Address:
.............................................................................................................................................
Phone number: .............................................Email:
............................................................................
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Title:
...........................................................................................................................................
We hereby declare the implementation
of product and packaging recycling responsibility for …[year] (enclosed
herewith) and undertake full legal responsibility for the information in this
declaration.
Legal
representative
(Signature,
full name, title, seal/digital signature)
REGISTRATION
AND DECLARATION OF PRODUCT AND PACKAGING RECYCLING RESPONSIBILITY
IMPLEMENTATION FOR …[YEAR]
(Enclosed with
the registration and declaration of product and packaging recycling
responsibility implementation)
I. INFORMATION ON PRODUCTS AND
PACKAGING SUBJECT TO RECYCLING
1. For products subject to recycling
No.
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Unit
of measurement
Mass
per unit of product (kg)
Quantity
Total
mass (kg)
Net
domestic revenue (VND)
(1)
(2)
(3)
(4)
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(6) =
(4) x (5)
(7)
1
Name of product/goods brand...
Example: Lead-acid battery 12V brand
A
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1.1
Name of product group Example: B.1.1.
Lead-acid batteries
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Total
Notes:
- Column (2): At No. 1,..., declare
the trade name of the product/goods; at No. 1.1,..., declare the product group
name prescribed in Column 2 of Appendix I enclosed with Decree No.
110/2026/ND-CP. Example: B.1.1. Lead-acid batteries;
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- Column (7): Declare the net
domestic revenue from products and goods produced and imported and placed on
the domestic market.
2. For packaging subject to recycling
No.
List
of products and goods
Unit
of measurement
Packaging
(primary/secondary)
Packaging
specification
Mass
per unit of product (kg)
Quantity
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Net
domestic revenue (VND)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8) =
(6) x (7)
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1
Name of product/goods brand...
Example: Purified water 350 ml
brand B
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1.1
Name of packaging group
Example: A.3.1 Rigid PET packaging
...
...
...
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1.2
Name of packaging group
Example: A.1.1. Paper and carton
packaging
...
...
...
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....
...
...
...
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Notes:
- Column (2): At No. 1,..., declare
the trade name of the product/goods; at Nos. 1.1, 1.2,..., declare the
packaging group name prescribed in Column 2 of Appendix I enclosed with Decree
No. 110/2026/ND-CP; Example: A.1.1. Paper and carton packaging;
- Column (6): Mass per unit of
product shall be rounded to three decimal places. Example: 1.12305 kg rounded
to 1.123 kg;
+ For packaging, declare the material
type as follows:
Method 1: The producer or importer
declares the packaging specification according to the single material type with
the greatest mass constituting the packaging;
Method 2: The producer or importer
declares in detail a maximum of three material types with the greatest mass
constituting the packaging;
The mass of packaging declared is the
total mass of all material types constituting the packaging (including
undeclared materials). Where material types are grouped for joint declaration,
they must be declared under the material type with the greatest mass.
...
...
...
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The primary packaging of a 350 ml
water bottle brand A consists of a rigid PET plastic bottle body weighing 0.03
kg (greatest mass), a PP plastic cap weighing 0.01 kg and a multi-material
flexible label weighing 0.01 kg. Total packaging mass is 0.05 kg. The producer
or importer may declare the primary packaging of the 350 ml water bottle brand
A in one of the following ways:
Method 1 declaration:
1. Product: 350 ml water bottle brand
A, packaging mass: 0.05 kg
1.1 Primary packaging:
A.3.1 Rigid PET packaging with mass: 0.05
kg.
Method 2 declaration:
1. Product: 350 ml water bottle brand
A, packaging mass: 0.05 kg
1.1 Primary packaging:
A.3.1 Rigid PET packaging, mass: 0.03
kg; A.3.2 Rigid PP packaging, mass: 0.01 kg; A.3.4 Flexible plastic packaging,
mass: 0.01 kg.
...
...
...
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1. Product: 350 ml water bottle brand
A, packaging mass: 0.05 kg
1.1 Primary packaging:
A.3.1 Rigid PET packaging, mass: 0.04
kg; A.3.2 Rigid PP packaging, mass: 0.01 kg.
- Column (7): Quantity at the
packaging group name item = packaging specification x quantity at the
product/goods name item;
- Column (9): Declare the net
domestic revenue from products and goods produced and imported and placed on
the domestic market.
II. REGISTRATION OF PRODUCT AND
PACKAGING RECYCLING PLAN (for producers and importers choosing the option of
organizing recycling to perform recycling responsibility)
No.
Product
and packaging group
Mass of
products and packaging placed on market preceding year (kg)
...
...
...
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Mass
subject to recycling calculated based the on mass of products and packaging
placed on the market in the preceding year (kg)
Offsetting
of carry-over recycling results
Total
mass subject to recycling in...[year]
(kg)
Form of
recycling implementation
Recycling
entity/PRO
Recycling
solution
Mass of
products and packaging organized for recycling
Carry-over
recycled mass from preceding years (kg)
Carry-over
applied to year...
(kg)
...
...
...
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(1)
(2)
(3)
(4)
(5) =
(3) x (4)
(6)
(7)
(8) =
(6) - (7)
(9) =
(5) - (7)
...
...
...
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(11)
(12)
(13)
....
...
...
...
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Notes:
- Column (2): Declare full
information including the code and name of the product and packaging group
prescribed in Column 2 of Appendix I enclosed with Decree No. 110/2026/ND-CP. Example:
A.1.1. Paper and carton packaging;
- Column (3): Declare the mass
according to the total mass column declared in Section I. Information on
products and packaging subject to recycling;
...
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- Column (7):
+ Where the carry-over recycled mass
from preceding years is greater than or equal to the mass subject to recycling
calculated based on the mass of products and packaging placed on the market in
the preceding year ((6) ≥ (5)), then (7) = (5);
+ Where the carry-over recycled mass
from preceding years is less than the mass subject to recycling calculated based
on the mass of products and packaging placed on the market in the preceding
year ((6) < (5)), then (7) = (6).
- Column (10): Declare the form of
recycling implementation prescribed in Clause 2 of Article 6 of Decree No.
110/2026/ND-CP;
- Column (11): Declare the name and
tax code of the recycling entity/PRO (where self-recycling, state the name and
tax code of the producer or importer concerned);
- Column (12): Declare the chosen recycling
solution prescribed in Column 4 of Appendix I enclosed with Decree No.
110/2026/ND-CP;
- Where one type of product or
packaging chooses multiple forms of recycling implementation or one form of
recycling implementation is carried out through multiple recycling entities,
clearly state the name and tax code of each implementing entity in Column (11)
corresponding to the recycling solution in Column (12) and the corresponding
recycling volume in Column (13);
- During the recycling implementation
year, where there is a change in the implementing entity in Column (11) or the
volume in Column (13), the producer or importer must update the information
within ten days from the date the change arises.
III. DECLARATION OF FINANCIAL
CONTRIBUTIONS TO SUPPORT RECYCLING OF PRODUCTS AND PACKAGING (for producers and
importers choosing the form of financial contribution to perform recycling
responsibility)
...
...
...
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Product
and packaging group
Mass
of products and packaging placed on the market in the preceding year (kg)
Mandatory
recycling rate (%)
Financial
contribution level for each unit of mass of products and packaging (Fs) for
the year of responsibility (VND/kg)
Total financial
contribution payable (VND)
(1)
(2)
(3)
(4)
...
...
...
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(6) =
(3) x (4) x (5)
1
Example: A.1.2. Multi-layer
composite paper packaging
....
...
...
...
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Notes:
- Column (2): Declare full
information including the code and name of the product and packaging group
prescribed in Column 2 of Appendix I enclosed with Decree No. 110/2026/ND-CP. Example:
A.1.1. Paper and carton packaging…;
- Column (3): Declare the mass
according to the total mass column declared in Section I. Information on
products and packaging subject to recycling.
Form No. 02. Recycling performance
report on products and packaging of producers and importers
NAME
OF PRODUCER/IMPORTER
-------
...
...
...
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[Location]…,
[date]…
REPORT
ON
RECYCLING RESULTS FOR PRODUCTS AND PACKAGING FOR …[YEAR]
To: Ministry
of Agriculture and Environment
We are (name of producer/importer):
...................................................................................
Tax code:
......................................................................................................................................
Address:
.............................................................................................................................................
...
...
...
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Name of legal representative:
..................................................................................................
Title: ............................................................................................................................................
We hereby report on the recycling
results for products and packaging for …[year] (enclosed herewith) and
undertake legal responsibility for the information in this report.
Legal
representative
(Signature,
full name, title, seal/digital signature)
RECYCLING
RESULTS FOR PRODUCTS AND PACKAGING FOR YEAR...
(Enclosed
with the recycling performance report on products and packaging for …[year]
I. INFORMATION ON THE PROCESS OF
PERFORMING PRODUCT AND PACKAGING RECYCLING RESPONSIBILITY
...
...
...
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a) Collection process
No.
Name
of product/packaging
Total
mass collected (kg)
Mass
collected (kg)
Name
and tax code of collecting entity
(1)
(2)
(3)
...
...
...
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(5)
1
Example: A.1.2. Multi-layer
composite paper packaging
.........
...
...
...
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Notes:
Column (5): Declare the name and tax
code of the collecting entity where such entity is an organization; where the
producer or importer performs collection itself or collects from individuals,
state the name and tax code of the producer or importer.
b) Recycling process
No.
Product
and packaging group recycled
Mass
recycled (kg)
Recycling
solution
(1)
...
...
...
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(3)
(4)
1
Example: A.1.2. Multi-layer
composite paper packaging
......
...
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...
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Total
Notes:
- Column (2): Declare full
information including the code and name of the product and packaging group
prescribed in Column 2 of Appendix I enclosed with Decree No. 110/2026/ND-CP;
- Column (3): Declare the actual mass
of products and packaging that have been recycled and meet the requirements to
be counted toward the mandatory recycling rate of the producer or importer;
- Column (4): Declare the chosen
recycling solution for the product and packaging group stated in Column (2).
Accompanying documents:
...
...
...
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2. Collection and recycling process
of recycling entities (Section for producers and importers to declare if they
contract with recycling entities to perform recycling responsibility)
a) Collection process
No.
Name
of product/packaging
Total
mass collected (kg)
Mass
collected (kg)
Name
and tax code of recycling entity
(1)
(2)
...
...
...
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(4)
(5)
1
Example: A.1.2. Multi-layer
composite paper packaging
........
...
...
...
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b) Recycling process
No.
Product
and packaging group
Total
mass recycled (kg)
Recycling
results of each recycling entity
Mass
recycled (kg)
Chosen recycling solution
...
...
...
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(1)
(2)
(3)
(4)
(5)
(6)
1
Example: A.1.2. Multi-layer
composite paper packaging
...
...
...
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.......
Accompanying documents:
...
...
...
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3. Collection and recycling
organization process of PROs (Section for producers and importers to declare if
authorizing a PRO to perform recycling responsibility)
No.
Product
and packaging group
Total
mass for which collection was organized (kg)
Mass
collected (kg)
Name
and tax code of authorized entity
Name
and tax code of recycling entity
Chosen
recycling solution
Mass
recycled (kg)
...
...
...
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(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
...
...
...
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Example: A.1.2. Multi-layer
composite paper packaging
....
...
...
...
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II. RECYCLING RESULTS FOR PRODUCTS
AND PACKAGING
No.
Product
and packaging group
...
...
...
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Recycling
results for products and packaging
Mass of
products and packaging with unfulfilled responsibility (kg)
Surplus
recycled mass carried over (kg)
Mass of
products and packaging placed on the market in the preceding year (kg)
Mandatory
recycling rate (%)
Mass
subject to recycling calculated on mass of products and packaging placed on
the market in the preceding year (kg)
Carry-over
applied to year... (kg)
Total
mass subject to recycling in...[year]
(kg)
Mass
recycled in...[year]
(kg)
...
...
...
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(1)
(2)
(3)
(4)
(5) =
(3) x (4)
(6)
(7) =
(5) - (6)
(8)
(9) =
[(8) + (6)] / (3)
...
...
...
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(11) =
(8) - (7)
1
...
...
...
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....
...
...
...
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Notes:
- Column (2): Declare full
information including the code and name of the product and packaging group
prescribed in Column 2 of Appendix I enclosed with Decree No. 110/2026/ND-CP. Example:
A.1.1. Paper and carton packaging.
- Column (10): Mass of products and
packaging with unfulfilled responsibility.
+ Where mass recycled is greater than
or equal to mass subject to recycling ((8) ≥ (7)), then (10) = 0;
+ Where mass recycled is less than
mass subject to recycling ((8) < (7)), then (10) = (7) - (8).
- Column (11): Surplus recycled mass
of products and packaging carried over.
...
...
...
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+ Where mass recycled is less than
mass subject to recycling ((8) < (7)), then (11) = 0.
Form No. 03. Declaration of financial
contributions to support waste treatment activities of producers and importers
NAME
OF PRODUCER/IMPORTER
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
------------------------------
[Location]…,
[date]…
DECLARATION
...
...
...
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To: Ministry
of Agriculture and Environment
We are (name of producer/importer):
...................................................................................
Business registration number/Tax
code:
.................................................................................................................................
Address:
..............................................................................................................................................
Phone number: .............................................Email:
............................................................................
Name of legal representative:
..................................................................................................
Title:
............................................................................................................................................
We hereby declare the financial
contributions to support waste treatment activities for …[year] (enclosed
herewith) and undertake full legal responsibility for the information in
this declaration.
...
...
...
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Legal
representative
(Signature,
full name, title, seal/digital signature)
DECLARATION
OF FINANCIAL CONTRIBUTIONS TO SUPPORT WASTE TREATMENT ACTIVITIES FOR …[YEAR]
(Enclosed
with the declaration of financial contributions to support waste treatment
activities for …[year])
I. FINANCIAL CONTRIBUTIONS TO SUPPORT
WASTE TREATMENT ACTIVITIES OF PRODUCERS AND IMPORTERS OF PACKAGING OF FINISHED
PLANT PROTECTION PRODUCTS
No.
List of
products and goods
Unit of
measurement
Quantity
placed on the market in the preceding year
...
...
...
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Number
of packaging units placed on the market (pieces)
Format
Volume/Size
Contribution
level (VND/piece)
Total
financial contribution payable (VND)
Net
domestic revenue (VND)
(1)
(2)
(3)
...
...
...
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(5)
(6) =
(4) x (5)
(7)
(8)
(9)
(10) =
(6) x (9)
(11)
1
Example 1: Plant protection product
brand A
...
...
...
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.....
...
...
...
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...
...
...
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...
...
...
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- Column (5): Declare the number of
packaging units per unit of product/goods;
- Columns (7), (8) and (9): Declare
in accordance with Columns (3), (4) and (5) of Appendix II enclosed with Decree
No. 110/2026/ND-CP;
- Column (11): Declare the net
domestic revenue from products and goods produced and imported and placed on
the domestic market.
II. FINANCIAL CONTRIBUTIONS TO
SUPPORT WASTE TREATMENT ACTIVITIES OF PRODUCERS AND IMPORTERS OF SINGLE-USE
BATTERIES; SINGLE-USE DIAPERS, NAPPIES, SANITARY PADS AND WET WIPES; CHEWING
GUM
No.
Name of products or goods
Net
domestic revenue (VND)
Contribution
level (%)
Amount
of financial contributions (VND)
...
...
...
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(2)
(3)
(4)
(5) =
(3) x (4)
1
Example: Product/goods brand A
...
...
...
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TOTAL
Notes:
- Column (3): Declare the net
domestic revenue from products and goods produced and imported and placed on
the domestic market;
- Column (4): Declare in accordance
with Column (5) of Appendix II enclosed with Decree No. 110/2026/ND-CP.
...
...
...
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No.
Name of products and goods
Unit of
measurement
Quantity
placed on the market in the preceding year
Number
of cigarettes per unit of product/goods (cigarettes)
Number
of cigarettes placed on the market (cigarettes)
Contribution
level (VND/20
cigarettes)
Amount
of financial contributions (VND)
Net
domestic revenue (VND)
...
...
...
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(2)
(3)
(4)
(5)
(6) =
(4) x (5)
(7)
(8) =
(6) x (7)/20
(9)
1
...
...
...
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....
...
...
...
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TOTAL
...
...
...
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Notes:
- Column (5): Declare the number of
cigarettes per unit of product/goods;
- Column (7): Declare in accordance
with Column (5) of Appendix II enclosed with Decree No. 110/2026/ND-CP;
- Column (9): Declare the net
domestic revenue from products and goods produced and imported and placed on
the domestic market.
...
...
...
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- Copy of the excise tax declaration
arising in the year of responsibility.
IV. FINANCIAL CONTRIBUTIONS TO
SUPPORT WASTE TREATMENT ACTIVITIES OF PRODUCERS AND IMPORTERS OF PRODUCTS
CONTAINING SYNTHETIC PLASTIC COMPONENTS
No.
Name of products and goods
Unit of
measurement
Quantity
placed on the market in the preceding year
Plastic
mass per unit of product/goods (kg)
Plastic
mass used (kg)
Contribution
level (VND/kg)
...
...
...
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Net
domestic revenue (VND)
(1)
(2)
(3)
(4)
(5)
(6) =
(4) x (5)
(7)
(8) =
(6) x (7)
...
...
...
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1
Product/goods
brand A
...
...
...
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TOTAL
...
...
...
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Notes:
- Column (5): Mass shall be rounded
to three decimal places. Example: 1.12303 kg rounded to 1.123 kg;
- Column (7): Declare in accordance
with Column (5) of Appendix II enclosed with Decree No. 110/2026/ND-CP;
- Column (9): Declare the net
domestic revenue from products and goods produced and imported and placed on
the domestic market.
APPENDIX
III
FORMS FOR
SUPPORTING PRODUCT AND PACKAGING RECYCLING ACTIVITIES AND WASTE TREATMENT
ACTIVITIES
(Enclosed with Circular No. 24/2026/TT-BNNMT dated May 25, 2026 of the Minister
of Agriculture and Environment)
Form No. 01. Product and packaging recycling
support contract
...
...
...
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RECYCLING
SUPPORT CONTRACT
No.
................................
Pursuant to the Civil Code No.
91/2015/QH13;
Pursuant to the Law on Environmental
Protection No. 72/2020/QH14;
Pursuant to Decree No. 110/2026/ND-CP
dated April 1, 2026 of the Government elaborating on certain articles of the
Law on Environmental Protection on product and packaging recycling
responsibility and waste treatment responsibility of producers and importers;
Pursuant to... (relevant legal bases
relating to the Vietnam Environmental Protection Fund);
Pursuant to Circular No.
............. /TT-BNNMT dated...month...year... of the Minister of Agriculture
and Environment providing detailed regulations and guidance on the
implementation of certain articles of Decree No. 110/2026/ND-CP dated April 1,
2026 of the Government elaborating on certain articles of the Law on
Environmental Protection on product and packaging recycling responsibility and
waste treatment responsibility of producers and importers;
Pursuant to Decision No. /QD-BNNMT
dated...month...year... of the Minister of Agriculture and Environment
approving the list of entities supported for recycling activities in...[year];
Today, date...month...year... , at
the Vietnam Environmental Protection Fund.
...
...
...
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1. Party A: Vietnam Environmental
Protection Fund
Representative: ...........................................................................................................................................
Title:
...........................................................................................................................................
Business address:
......................................................................................................................
Phone number:
...........................................................................................................................
Account No.:
...............................................................................................................................
Account held with:
.......................................................................................................................
2. Party B: (name of beneficiary)
Tax code:
.....................................................................................................................................
...
...
...
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Title:
...........................................................................................................................................
Address:
.......................................................................................................................................
Phone number:
.............................................................................................................................
Account No.:
.................................................................................................................................
Account held with:
.........................................................................................................................
The parties agree to enter into this
recycling support contract with the following terms:
Article 1. Scope of support
1. Party A provides support to Party
B to carry out product and packaging recycling activities as follows:
a) Supported recycling activity: directly
perform recycling (where Party B is a recycling entity)/organize collection and
transfer of products and packaging to recycling entities (where Party B is a
PRO);
...
...
...
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c) Recycling solution: ....;
d) Mass of products and packaging
subject to recycling: ...........(kg);
dd) Recycling period: a maximum of
.... months from the date of signing the contract.
2. Support amount and support level
a) Support amount: (equal to the
value of the support package approved by the Ministry of Agriculture and
Environment)
- In figures:
..................................................................................................................................
- In words:
...................................................................................................................................
b) Support level: (determined in
accordance with the formula prescribed in Clause 2 of Article 15 of Decree No.
110/2026/ND-CP)
Article 2. Disbursement of support
funds
...
...
...
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2. Party B may request disbursement
on multiple occasions during the recycling period, with intervals of no less
than three months between each request. The time limit for Party B to request
disbursement shall not exceed 90 days from the date the recycling period
prescribed in Point dd of Clause 1 of Article 1 of this contract expires.
3. The disbursement amount for
support for product and packaging recycling activities shall be determined
according to the following formula:
F = Kđ x M
Where:
- F: Disbursement amount;
- Kđ: Mass of products and packaging
for which recycling has been completed in the disbursement request period;
- M: Support level per unit of mass
of products and packaging.
4. Form of disbursement of support
funds: the support amount shall be transferred to Party B by bank transfer.
5. Disbursement request documents
shall comprise:
...
...
...
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- Recycling performance report of
Party B confirmed by an independent auditor.
The independent auditor's report on
the recycling performance report must contain an unqualified opinion by the
auditor, clearly stating that: "The recycling performance report of
[relevant responsible party] has been prepared fairly, in all material
respects, based on the criteria of completeness, reasonableness and reliability
in accordance with Articles 13 and 15 of Decree No. 110/2026/ND-CP dated April
1, 2026 of the Government elaborating on certain articles of the Law on
Environmental Protection on product and packaging recycling responsibility and
waste treatment responsibility of producers and importers".
The scope of audit includes but is
not limited to the following:
(i) Products and packaging recycled
as recognized in the report fall within the correct product and packaging group
subject to support and are consistent with the relevant documents and records;
(ii) The time of collection and
recycling and the mass of collection and recycling as recognized in the report
are consistent with the accompanying documents;
(iii) The completeness of the
recognition of recycled mass, ensuring no omission or duplicate recognition
with products and packaging already recycled for the purpose of performing the
responsibility of producers and importers;
(iv) The products and packaging
recycled are not imported scrap, packaging that is waste generated from
industrial production processes or defective products discarded during the
production process;
(v) The products and packaging are
recycled in accordance with the recycling solution proposed by the beneficiary.
Article 3. Rights and obligations of
Party A
...
...
...
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2. Other rights and obligations (as
agreed by the parties).
Article 4. Rights and obligations of
Party B
1. Provide complete, timely and
truthful information and documents relating to the supported recycling
activities upon request and bear legal responsibility for the accuracy of the
information and documents provided.
2. Fully cooperate with competent
state authorities upon request for inspection/examination/audit of the
recycling activities supported under this contract and comply with the
conclusions of such authorities.
3. Other rights and obligations (as
agreed by the parties).
Article 5. Disputes and dispute
resolution
Where disputes arise from this Contract,
the parties shall first resolve them through negotiation and conciliation. Where
negotiation and conciliation fail, the parties shall have the right to initiate
legal proceedings at the People's Court where Party A has its principal office.
Article 6. General provisions
1. The parties have fully understood
their rights and obligations under the contract and undertake to fully comply
with all terms of this Contract.
...
...
...
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3. Appendices to this Contract (if
any) together with accompanying documents and other relevant records are
integral parts of this Contract. Any amendment, supplement or replacement of
the terms of the Contract or its appendices must be agreed by the parties in
writing (minutes of amendment, supplement or replacement of the Contract and
its appendices) and signed by authorized representatives of the parties.
Article 7. Implementation provisions
1. This Contract comes into force as
of the date of signing. The Contract shall expire and be automatically deemed
settled once both parties have fulfilled all obligations under the contract,
unless otherwise agreed.
2. This Contract is made in six
originals of equal legal validity, each party retaining three originals.
REPRESENTATIVE
OF PARTY A
(Signature, full
name, seal)
REPRESENTATIVE
OF PARTY B
(Signature, full
name, seal)
Form No. 02. Quarterly update on
product and packaging recycling progress of the beneficiary
...
...
...
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
-----------------
[Location]…,
[date]…
QUARTERLY
UPDATE ON PRODUCT AND PACKAGING RECYCLING PROGRESS QUARTER … OF YEAR... OF THE
BENEFICIARY
To: Ministry
of Agriculture and Environment
We are (name of beneficiary):
..........................................................................................
Tax code:
.......................................................................................................................................
Address:
..............................................................................................................................................
...
...
...
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Name of legal representative:
..................................................................................................
Title:
............................................................................................................................................
Product and packaging recycling
support contract No.: ................................................................
Contract date:
................................................................................................................................
Product and packaging group supported
for recycling activities: .................................................................
(Name of beneficiary) hereby updates the product and
packaging recycling progress under the support contract with the Vietnam
Environmental Protection Fund for Quarter... as follows:
1. Quarterly update on collection and
recycling activities (for beneficiaries being recycling entities)
TABLE OF
QUARTERLY UPDATE ON COLLECTION ACTIVITIES
No.
...
...
...
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Total
mass collected in the quarter (kg)
Mass
collected (kg)
Name
and tax code of collecting entity
(1)
(2)
(3)
(4)
(5)
1
...
...
...
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........
Notes:
...
...
...
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TABLE OF
QUARTERLY UPDATE ON RECYCLING ACTIVITIES
No.
Product
and packaging group
Total
mass received for recycling under contracts (kg)
Recycling
results under each contract
Mass received
for recycling under contract
Mass
recycled
Chosen
recycling solution
Post-recycling
product
...
...
...
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(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1
...
...
...
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.....
...
...
...
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...
...
...
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TABLE OF
QUARTERLY UPDATE COLLECTION ACTIVITIES
No.
Product
and packaging group
Total
mass collected in the quarter (kg)
Mass
collected (kg)
Name
and tax code of collecting entity
(1)
(2)
(3)
...
...
...
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(5)
1
Example: A.1.2. Multi-layer
composite paper packaging
....
...
...
...
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Notes:
- Column (5): Declare the name and
tax code of the collecting entity where such entity is an organization; where
collection is performed by the beneficiary itself or from individuals, state
the name and tax code of the beneficiary.
3. Quarterly update on recycling activities
TABLE OF
QUARTERLY UPDATE ON RECYCLING ACTIVITIES
No.
Product
and packaging group
...
...
...
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Information
on and mass received for organized recycling
Information
on and mass of organized recycling completed
Mass
received for organized recycling under contract (kg)
Contract
No.
Mass
recycled
Chosen
recycling solution
Post-recycling
product
Name
of recycling entity
Tax
code of recycling entity
...
...
...
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(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
...
...
...
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Example: A.1.2. Multi-layer
composite paper packaging
...
...
...
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.....
...
...
...
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...
...
...
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We undertake full legal
responsibility for the information in this update.
Legal
representative
(Signature,
full name, title, seal/digital signature)
Form No. 03. Report on product and
packaging recycling results under a support contract of the beneficiary being a
recycling entity
...
...
...
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
-----------------
[Location]…,
[date]…
REPORT
ON PRODUCT
AND PACKAGING RECYCLING RESULTS UNDER A SUPPORT CONTRACT
(Period from date ... to date....)
To: Vietnam
Environmental Protection Fund
Name of beneficiary:
.......................................................................................................................
Tax code:
.......................................................................................................................................
...
...
...
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Title:
...........................................................................................................................................
Principal office address:
.........................................................................................................................
Recycling facility address:
...................................................................................................................
Product and packaging recycling
support contract No.:
................................................................
Contract date:
................................................................................................................................
Product and packaging group supported
for recycling activities:
..................................................................
Mass recycled in the period:
.........................................................................................................
Support amount requested for
disbursement:
......................................................................................................
(In words:
......................................................................................................................................
)
...
...
...
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- Bears full legal responsibility for
the truthfulness and accuracy of the reported figures;
- Undertakes that the mass of
products and packaging recycled complies with the provisions of Article 13 of
Decree No. 110/2026/ND-CP dated April 1, 2026 of the Government elaborating on
certain articles of the Law on Environmental Protection on product and packaging
recycling responsibility and waste treatment responsibility of producers and
importers.
Legal
representative
(Signature,
full name, title, seal/digital signature)
PRODUCT
AND PACKAGING RECYCLING RESULTS
(Period
from date... to date....)
(Enclosed
with the report on product and packaging recycling results under a support
contract)
...
...
...
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No.
Total
mass collected (kg)
Mass
collected (kg)
Name
and tax code of collecting entity
(1)
(2)
(3)
(4)
....
...
...
...
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Notes:
- Column (4): Where the beneficiary
collects from another collecting organization, state the name and tax code of
that collecting entity; where the beneficiary performs collection itself or
collects from individuals, state the name and tax code of the beneficiary.
B. MASS RECEIVED INTO AND ISSUED FROM
INVENTORY FOR RECYCLING
No.
Tracking
code
Opening
stock (kg)
Mass
received into inventory in the period (kg)
...
...
...
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Closing
stock (kg)
(1)
(2)
(3)
(4)
(5)
(6)
....
...
...
...
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Notes:
- The receipt, storage and issue of
products and packaging for recycling under the support contract must be managed
using a separate tracking code, separate from other recycling materials.
C. RECYCLING RESULTS IN THE PERIOD
No.
Mass
recycled (kg)
Recycling
solution
...
...
...
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Mass
of post-recycling product (kg)
Support
level (VND/kg)
Support
amount requested for disbursement (VND)
(1)
(2)
(3)
(4)
(5)
(6)
...
...
...
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...
Accompanying documents:
- Summary table of collection
documents in the case of collection from organizations. The summary table shall
include the following main information: collection date, document date;
document number; name of product/packaging; mass.
...
...
...
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- Summary table of inventory receipt
and issue documents for materials sent for recycling.
Form No. 04. Report on product and
packaging recycling results under a support contract of the beneficiary being a
PRO
NAME
OF ENTITY
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
-----------------
[Location]…,
[date]…
REPORT
...
...
...
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To: Vietnam
Environmental Protection Fund
We are (name of beneficiary):
.................................................................................................
Tax code:
.......................................................................................................................................
Name of legal representative: ..................................................................................................
Title:
...........................................................................................................................................
Principal office address:
...............................................................................................................
Information on recycling entity¹:
..................................................................................................................
Product and packaging recycling
support contract No.:
................................................................
Contract date:
................................................................................................................................
...
...
...
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Mass recycled in the period:
........................................................................................................
Support amount requested for
disbursement:
......................................................................................................
(In words: .....................................................................................................................................
)
We hereby report on the product and
packaging recycling results under the support contract for the period from
date... to date.... (enclosed herewith) and undertakes legal responsibility
for the information in this report as follows:
- Bears full legal responsibility for
the truthfulness and accuracy of the reported figures;
- Undertakes that the mass of
products and packaging recycled complies with the provisions of Article 13 of
Decree No. 110/2026/ND-CP dated April 1, 2026 of the Government elaborating on
certain articles of the Law on Environmental Protection on product and
packaging recycling responsibility and waste treatment responsibility of
producers and importers.
Legal
representative
(Signature, full
name, title, seal/digital signature)
...
...
...
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¹ State clearly the name and address of
the recycling facility; where there are multiple recycling entities, provide
full information on all such entities.
PRODUCT
AND PACKAGING RECYCLING RESULTS
(Period
from date... to date....)
(Enclosed
with the report on product and packaging recycling results under a support
contract)
A. MASS ORGANIZED FOR COLLECTION IN
THE PERIOD
No.
Total
mass collected (kg)
Mass
collected (kg)
...
...
...
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(1)
(2)
(3)
(4)
...
Notes:
...
...
...
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- Where the beneficiary contracts a
recycling entity to collect products and packaging as raw materials for
recycling to perform the obligations under the support contract, the mass
collected must be tracked using separate documents; the beneficiary must accept
and confirm the mass collected. In Column (3), state the name and tax code of
the recycling entity.
B. MASS RECEIVED INTO AND ISSUED FROM
INVENTORY FOR RECYCLING
No.
Name
and tax code of recycling entity
Tracking
code
Opening
stock (kg)
Mass
received into inventory in the period (kg)
Mass
issued from inventory for recycling (kg)
Closing
stock (kg)
...
...
...
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(2)
(3)
(4)
(5)
(6)
(7)
...
...
...
...
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Notes:
- The receipt, storage and issue of
products and packaging for recycling under the support contract must be managed
using a separate tracking code, separate from other recycling materials;
- The beneficiary must accept and
confirm the mass received into inventory, the mass issued from inventory for
recycling and the mass remaining in inventory when the recycling entity
receives and issues raw materials for recycling under the support contract.
C. RECYCLING RESULTS IN THE PERIOD
No.
Name
and tax code of recycling entity
...
...
...
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Recycling
solution
Post-recycling
product
Mass
of post-recycling product (kg)
...
...
...
...
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Based on the recycling results table,
the support amount requested for disbursement is as follows:
No.
Total
mass recycled (kg)
Support
level (VND/kg)
...
...
...
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(1)
(2)
(3)
(4)=(2)x(3)
...
Accompanying documents:
...
...
...
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- Summary table of collection documents
in the case of the beneficiary collecting directly from individuals The summary
table shall include the following main information: collection date, document
date; document number; address of collection point; person in charge of
collection; name of product/packaging; mass. Where the beneficiary contracts a
recycling entity to collect, summarize based on the collection documents of the
recycling entity.
- Acceptance record between the
beneficiary and the recycling entity on the mass of products and packaging
transferred to the recycling entity and the mass recycled in the period for the
purpose of calculating the disbursement request amount.
Enclosed with the summary table of
transfer receipt documents, raw material inventory receipt documents and raw
material issue documents for recycling of the recycling entity corresponding to
the acceptance and confirmation documents of the beneficiary.
Form No. 05. Report on the use of
allocated support funds for waste treatment activities of the province-level
People's Committee receiving support
PEOPLE'S
COMMITTEE OF...
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
-----------------
No.
...............
[Location]…,
[date]…
...
...
...
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REPORT
On the
use of allocated support funds for waste treatment activities of
province/city... for year...
To: Ministry
of Agriculture and Environment
Pursuant to Decree No. 110/2026/ND-CP
dated April 1, 2026 of the Government elaborating on certain articles of the
Law on Environmental Protection on product and packaging recycling
responsibility and waste treatment responsibility of producers and importers,
the People's Committee of province/city ... hereby reports to the Ministry of
Agriculture and Environment on the use of allocated support funds for waste treatment
activities of province/city... for year..., specifically as follows:
I. Total support funds received from
the Vietnam Environmental Protection Fund
The People's Committee of
province/city... has received a total of [support amount] VND from the Vietnam
Environmental Protection Fund.
II. Results of implementing supported
activities
1. Activity 1: [Name of activity]
- Objective:
................................................................................................................................
...
...
...
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- Planned schedule:
..................................................................................................................
- Actual implementation progress:
..............................................................................................................
- Expected completion date (where the
project end date has not yet arrived or has not been completed on schedule):
.................................................................................................................
- Total approved funding for the
activity: ....................................................... VND.
- Total actual disbursed funding:
....................................................... VND.
Where:
Funding from the local budget and
other sources: ....................................................... VND.
Support funding from the Vietnam
Environmental Protection Fund: .......................................................
VND.
- Results achieved:
...
...
...
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2. Activity 2: ................................................................................................................................
III. Management and use of interest
earned from bank deposits arising from financial contributions to support waste
treatment activities
Report on the management of interest
earned from bank deposits arising from support funds for waste treatment
activities, comprising:
- Amount of interest deducted for
administrative costs in the year:
....................................................................
- Cumulative remaining interest after
deduction for administrative costs:
............................................................
IV. Difficulties and shortcomings (if
any)
V. Recommendations (if any)
...
...
...
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