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As revealed by an official notice1 on October 20, 2023, Vietnam’s Ministry of Natural Resources and Environment (MONRE) is consulting on the revision on Decree No. 08/2022/ND-CP Detailing a Number of Articles of the Law on Environmental Protection2. Feedback can be submitted on this website3 prior to November 4, 2023.
Key content
The consultation draft raises lots of changes4, aiming to streamline the administrative procedures and delegate power, create favorable conditions for implementing new requirements under the Environmental Protection Law, as well as ensure the consistency of involved provisions.
Notably, it amends provisions related to the following aspects.
Persistent organic pollutant (POPs)
The responsibility for MONRE regarding the management of POPs is slightly changed by adding this requirement into Decree 08/2022: MONRE shall notify any changes as required by the Stockholm Convention on Persistent Organic Pollutants5 for implementation.
Besides, Appendix XVII: The list of POP substances and corresponding content related to registration exemption is revised. For example, the Draft revises situations subject to the exempt registration where short-chain chlorinated paraffins (SCCP) is used.
Extended producer responsibility (EPR) (mandatory6 in Vietnam)
Article 77—The Draft gives the definition of “manufacturer” and “importer”, as these two parties are responsible to recycle the products and packaging listed in Appendix XXII. When it comes to the package for certain products, the Draft excludes gum from food products; and pesticides from “Detergents and preparations for domestic, agricultural and medical use” as these products/packaging subject to their own requirements for recycling/waste treatment responsibilities.
Situations that can be exempted from recycling responsibility is revised as below. The Draft raises the same exemption threshold for packaging manufacturer and importer, as well as adds a new exemption situation.
Table 1: Situations that can be exempted from the recycling responsibility, current effective version vs the new draft
Decree 08/2022 (Currently effective version) | The New Draft |
Manufacturers and importers of products, packaging for export or temporary import, re-export, or production, import for research, educational, and experimental purposes | No revision |
Packaging manufacturers whose revenue from sales and services of the previous year was under 30 billion VND
| Packaging manufacturers and importers whose revenue from product/packaging sales specified in Column 3, Appendix XXII in the previous year was less than 30 billion VND
|
Packaging importers whose total import value (calculated according to customs value) of the previous year was under 20 billion VND | |
/ | [New requirement] The manufacturer has put the packaging on the market but later recalled and re-packaged to continue to market; and the rate of recovery and packaging continued to be marketed is higher than the mandatory recycling rate as prescribed in Column 4, Appendix XXII |
Article 79—According to Decree 08/2022, enterprises can choose the following ways to conduct “self-organizing recycling”: a) Carrying out recycling themselves; b) Hiring a recycling unit to carry out recycling; c) Fully authorizing a third party (PRO) for the recycling; and d) Choosing a combined method of the abovementioned points. Now the new Draft proposes to deleted “d) Choosing a combined method of the abovementioned points”. Besides, the requirements for authorized third party are revised.
Article 80 & 81—Article 80 details the way for different parties to register and report the recycling result. Article 81 updates that the businesses will submit the declaration forms to MONRE (currently, enterprises submit the declaration form to the VEPF) but will make financial contributions to the VEPF.
Moreover, when calculating income subject to corporate income tax, enterprises are allowed to account for the costs/financial contributions for carrying out the responsibility to recycle products and packaging or financial contributions made to support the recycling as prescribed into deductible expenses provided that they have relevant documents required.
Article 83—Situations that can be exempted from waste treatment responsibility is revised as below. The Draft raises the same exemption threshold for packaging manufacturer and importer as applied for recycling responsibilities. Moreover, if there is proof of payment of financial contributions, when calculating income subject to corporate income tax, manufacturers and importers are allowed to account for financial contributions to support waste treatment activities as deductible expenses.
Table 2: Situations that can be exempted from the waste treatment responsibility, current effective version vs the new draft
Decree 08/2022 (Currently effective version) | The New Draft |
Manufacturers and importers of products, packaging for export or temporary import, re-export, or production, import for research, educational, and experimental purposes | No revision |
Manufacturers whose revenue from sale of goods and provision of services of the previous year was under 30 billion VND | Manufacturers and importers of products and packaging whose total revenue from selling products and packaging specified in column 2, Appendix XXIII issued with this Decree in the previous year was less than 30 billion VND |
Importers whose total value of imports (according to customs value) of the previous year was under 20 billion VND |
Article 84—Once the Draft is approved, enterprises should submit declaration of financial contribution for waste treatment activity to MONRE instead of the VEPF. Moreover, financial contributions can be made prior to October 20th instead of following the previous requirement of paying at least 50% by April 20th and the remaining balance by October 20th.
Moreover, “Appendix XXII List of Products and Packaging Subject to Mandatory Recycling, and Mandatory Recycling Rates and Recycling Specifications” is with some changes. For example, “A.1.2. Mixed paper packaging” is replaced by “A.1.2. Multi-layer mixed paper packaging (multi-layer paper for liquid products; multi-layer paper KP, KPK)”.
Check the full text of this Draft2 for more details.
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