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19 June 2026
On 01 April 2026, the Government passed Decree No. 110/2026/ND-CP to provide detailed guidance on the implementation of the Law on Environmental Protection 2020 (“LEP 2020”) regarding the recycling responsibilities for products and packaging, as well as financial contributions for waste treatment (“Decree 110”).1 Decree 110 took effect on 25 May 2026 and replaced the previous regulations contained in Decree No. 08/2022/ND-CP, as amended by Decree No. 05/2025/ND-CP and Decree No. 48/2026/ND-CP for all responsibilities occurring from the year 2026 onwards (“Previous Decree”).