This article explores:
- The context behind the proposed single-use plastic tax
- The material transition challenges facing businesses
- The most prioritized green material solutions
- Carton as a strategic alternative to single-use plastic
- Real-world applications of carton in replacing plastic
I. Tighter environmental policies – Tax on single-use plastic products
Governments worldwide, including Vietnam, are grappling with the urgent issue of plastic pollution—particularly the burden of single-use plastics.
According to a UN report, over 300 million tons of plastic waste are generated globally each year, with more than half being single-use plastics. On average, one million plastic bottles and five trillion plastic bags are consumed every minute.
Vietnam’s major cities discharge around 80 tons of plastic and nylon waste daily, accounting for 7%–8% of the total 4,000–5,000 tons of daily solid waste. Each year, Vietnamese consumers use an estimated 30 billion plastic bags, more than 80% of which are discarded after a single use. Alarmingly, Vietnam ranks among the top four countries with the highest volume of ocean plastic waste.
The consequences of plastic waste go beyond environmental pollution:
Studies show the average Vietnamese person ingests 5 grams of plastic each week—the equivalent of a credit card. Toxic substances like BPA in plastics can harm the liver, disrupt hormones, and affect fetal and brain development.
Even more concerning, microplastics have been detected in human breast milk, posing a threat to infant health.
In response, during a National Assembly session on May 9, 2025, many lawmakers proposed increasing taxes on single-use plastics to curb their usage and reduce environmental harm.
The goal of this policy is not only to increase the cost of using plastic to discourage consumption, but also to encourage environmentally friendly production and shape consumer behavior.
Furthermore, under the Environmental Protection Law 2020 and Decree 08/2022/NĐ-CP, from January 1, 2026, Vietnam will ban the production and import of non-biodegradable plastic bags smaller than 50x50 cm.
By January 1, 2031, the production and import of single-use plastics, non-biodegradable packaging, and products containing microplastics will be prohibited (except for certain items certified with the Vietnam Eco-label).
These strategic moves aim to shift from a linear economy (produce–consume–dispose) to a circular economy, where resources are maximally reused and recycled.
As a result, businesses are now under visible pressure to switch to green materials if they wish to remain viable and grow sustainably in the long term.
II. The material transition dilemma for businesses
As single-use plastic tax policies become a reality, businesses—especially those in packaging-intensive industries like food, beverages, retail, and e-commerce—are facing a major challenge: transitioning materials.
This challenge is far from simple, involving several key hurdles:
- Cost challenges
In light of the tax and potential bans, businesses must find suitable alternative materials quickly. However, these alternatives often come with higher initial costs, particularly if supply is limited or manufacturing technologies are still maturing. This may impact profit margins unless carefully managed.
- Supply chain challenges
Although the green materials market is expanding rapidly, finding a stable, high-quality, and cost-effective supply of alternatives remains a key concern—especially for large-scale operations requiring consistent volumes.
- Consumer behavior challenges
Despite rising awareness, consumers are still accustomed to single-use plastics due to their affordability and convenience. Transitioning to green materials not only helps businesses mitigate tax risk and environmental penalties but also presents an opportunity to elevate brand value and attract eco-conscious customers and investors.
III. Leading green material alternatives
The market is witnessing a surge in innovative green materials designed to replace single-use plastics across packaging and consumer goods. Each type has its own advantages and limitations, making them suitable for different business needs.
This article highlights the most prioritized materials for replacing plastic in packaging—where the impact of upcoming taxes is most evident.
1. Carton
- Features: Rigid paper-based material, easily recyclable and biodegradable
- Common uses: Packaging, event displays, retail decoration
- Pros: Low production cost, tax-exempt, eco-friendly
- Cons: May lack durability in some applications compared to plastic
2. Kraft paper
- Features: Made from chemical wood pulp, typically brown or bleached white
- Common uses: Food packaging, shopping bags, protective wraps, paper straws, and cups
- Pros: High strength, tear-resistant, fully biodegradable
- Cons: Poor moisture resistance
3. Recycled fabrics (e.g., nonwoven from recycled fibers, PET fabrics)
- Features: Produced from recycled PET bottles, old clothes, or textile waste
- Common uses: Sustainable shopping bags, uniforms, insulation materials
- Pros: Reduces waste and conserves resources, reusable and durable
- Cons: Higher production cost, not fully biodegradable
4. Organic materials (e.g., corn starch, bagasse, bamboo, straw, coffee grounds)
- Features: Processed into fibers or sheets to make various products
- Common uses: Disposable utensils, food containers, straws, food wraps
- Pros: Completely biodegradable in nature
- Cons: Higher cost due to early-stage production technologies; limited durability
IV. Carton – a strategic alternative to single-use plastic
1. Why carton is a smart green solution
Carton stands out as a "shining star" in the search for effective plastic alternatives. It’s not only a traditional packaging material but also a strategic option for businesses looking to reduce environmental impact, optimize costs, and enhance their sustainable image.
By switching to carton, businesses can:
- Avoid environmental taxes and penalties
- Reduce production and operational costs thanks to tax exemptions and affordable materials
- Boost brand reputation, PR value, and customer loyalty
- Stay ahead in ESG and CSR compliance
Criteria | Single-Use Plastic | Recycled Fabric | Organic Material | Carton |
Production Cost | Low | High | High | Medium-Low |
Recyclability | Low | Medium | Low | High |
Decomposition Time | Hundreds of years | Years | Months | Months |
Environmental Impact | High | Medium | Low | Low |
Subject to Excise Tax | Likely | No | No | No |
Carton not only helps reduce overall costs but also aligns with ESG and CSR standards by minimizing environmental harm.

V. Real-World carton applications: from event displays to sustainable packaging
Carton’s flexibility and practicality make it an ideal choice for businesses aiming to phase out plastic. Here are some real-life use cases:
VI. Conclusion
In today’s world of tightening environmental regulations—especially the proposed single-use plastic tax—adopting green alternatives is no longer optional for businesses. It’s a matter of survival.
Don't wait! Turn the pressure of plastic taxation into a driving force for your business to break through—protect the planet and build a sustainable future.
"Seeing how much waste events create, Gloton started exploring the use of cardboard for decorations in 2022. Our goal is to cut carbon emissions by using recycled, eco-friendly materials.Every project tells a story of our creativity, our dedication to protecting the planet, and our drive to keep innovating."