Procedures for making financial contributions to the Vietnam Environment Protection Fund for waste treatment support

Procedures for making financial contributions to the Vietnam Environment Protection Fund for waste treatment support​ (Image from Internet)

1. Procedures for making financial contributions to the Vietnam Environment Protection Fund for waste treatment support

According to Article 84 of Decree 08/2022/ND-CP, the Procedures for making financial contributions to the Vietnam Environment Protection Fund for waste treatment support are as follows:

- Producers and importers shall self-declare and submit a declaration of the financial contribution amount to support waste treatment according to the guidance template issued by the Ministry of Natural Resources and Environment on the Vietnam Environmental Protection Fund before March 31 annually. The declaration of the contribution amount for waste management is based on the quantity of products and packaging produced and introduced to the market and imported from the previous year. Producers and importers are legally responsible for the accuracy of the information in the declaration.

- Before April 20 each year, producers and importers are responsible for making a one-time financial contribution to the Vietnam Environmental Protection Fund to support waste management, or they may choose to make the payments in two installments: the first installment of at least 50% of the total amount before April 20 and the remaining amount before October 20 of the same year.

- In cases where the declared quantity of products and packaging is lower than the actual production brought to market and imports, the producer or importer must pay for the difference in the next year; if the declared quantity of products and packaging exceeds the actual production brought to market or imports, the excess amount may be deducted in the next year's payment.

2. Entities making and level of financial contributions to the Vietnam Environmental Protection Fund for supporting waste treatment activities

The entities making and level of financial contributions to the Vietnam Environmental Protection Fund for supporting waste treatment activities according to Article 83 of Decree 08/2022/ND-CP are as follows:

- Producers and importers of products and packaging specified in Column 2 of Appendix XXIII attached to Decree 08/2022/ND-CP for introduction to the Vietnamese market are responsible for making financial contributions to the Vietnam Environmental Protection Fund to support waste management activities, except in the following cases:

+ Producers and importers of products and packaging for export, temporary import for re-export, or production, import for research, study, and experimentation purposes in accordance with Clause 1 Article 55 of Environmental Protection Law 2020;

+ Producers with annual sales and service revenues from the previous year less than VND 30 billion;

+ Importers with total import value (calculated according to customs value) from the previous year less than VND 20 billion.

- The packaging specified in Clause 1 Article 83 of Decree 08/2022/ND-CP refers to commercial packaging (direct packaging) of products and goods.

- Specific financial contribution levels for each product and packaging type are stipulated in Columns 3, 4, and 5 of Appendix XXIII issued with Decree 08/2022/ND-CP.

- The financial contribution levels to the Vietnam Environmental Protection Fund to support waste management activities are adjusted every five years, gradually increasing according to environmental protection requirements.

- The Prime Minister of the Government of Vietnam will decide on adjustments and issue gradually increasing financial contribution levels based on the proposal of the Ministry of Natural Resources and Environment; administrative management costs serve the management, supervision, and support of waste collection and treatment responsibilities of producers and importers.

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