On 28 June 2010, the Ministry of Industry and Commerce (“MOIT”) issued Circular No. 28/2010/TT-BTC providing guidelines to the Chemicals Law and Decree No. 108/2008/ND-CP dated 7 October 2008 (“Circular No. 28”). Circular No. 28 took effect on 16 August 2010 and requires organisations and individuals who engage in the production and trading of hazardous chemicals to apply for certificates for producing and trading hazardous chemicals from 1 January 2011.