Summary
- Annex IV of Decree 24/2026/ND-CP is the list of chemicals for which a Kế hoạch (chemical incident prevention and response plan) must be prepared (Article 33.1 of Decree 25/2026/ND-CP).
- If you store Annex IV chemicals at or above the threshold, or the summation ratio is ≥ 1, you must prepare a Kế hoạch and have it appraised and approved by the competent authority (Article 33.2).
- In all other cases of storing hazardous chemicals, you must still prepare and issue a Biện pháp yourself (Article 35.1(a)).
What is in Annex IV?
Annex IV has two tables. According to its opening text, the chemicals requiring a Kế hoạch are the substances in Table A, and mixtures containing Table A substances whose GHS classification falls under Table B.
- Table A — lists each substance by scientific name, substance name, CAS number and chemical formula, with a threshold quantity (kg). Example: acrolein (CAS 107-02-8), 5,000 kg.
- Table B — organised by GHS classification in four groups: health hazards, physical hazards, environmental hazards and other hazards. Each group has a threshold.
| Acute toxicity Category 1, all exposure routes | 5,000 kg |
|---|
| Flammable liquids Category 1 (and other cases listed in Table B) | 10,000 kg |
|---|
| Flammable gases Category 1, 2 | 10,000 kg |
|---|
| Hazardous to the aquatic environment, acute Category 1 | 100,000 kg |
|---|
Selected rows of Table B. For the full list, see the original text of Annex IV, Decree 24/2026/ND-CP.
When is a Kế hoạch required? (Article 33.2, Decree 25/2026)
- Point a — at least one Table A substance or one Table B mixture is stored with a maximum quantity at any one time at or above its threshold.
- Point b — point a does not apply, but the summation ratio is 1 or more:
qx1/QUX1 + qx2/QUX2 + … + qXi/QUXi ≥ 1
- qxi: maximum quantity of chemical i stored at any one time;
- QUXi: threshold of chemical i in Table A or Table B.
Example: three chemicals, each stored at 40% of its own threshold, add up to 1.2. That site needs a Kế hoạch, even though no single chemical exceeds its threshold.
Check it yourself in 5 steps
- Step 1 — Collect the Safety Data Sheet (SDS) for each chemical. Section 2 gives the GHS classification; section 3 gives the components and CAS numbers.
- Step 2 — Match the CAS number of each component against Table A.
- Step 3 — For mixtures containing a Table A substance, match the GHS classification against Table B.
- Step 4 — Write down the maximum quantity stored at any one time for each chemical.
- Step 5 — Compare with the thresholds (point a), then calculate the summation ratio (point b).
Common mistakes
The points below come from TK's own experience checking customers' chemicals. They are not part of the legal text.
- Searching by trade name only. One substance can have many names, so check by CAS number.
- Overlooking mixtures, on the assumption that only pure chemicals are covered by Annex IV.
- Using the quantity of one delivery or a year's consumption, instead of the largest quantity in the warehouse at any one time.
- Not reviewing because a Biện pháp has already been issued. Under Article 40.2 of Decree 25/2026, a site that has issued a Biện pháp but falls under point b must submit a Kế hoạch for appraisal and approval before 31 December 2026.
Free Annex IV checking tool
TK's system matches your chemicals against Table A and Table B and calculates the summation ratio. Just enter your chemical information or upload the SDS. The result is for reference only; the final decision rests with the competent authority.
Check Annex IV for free →
Frequently asked questions
If a chemical is not in Annex IV, is there nothing to do?
If it is a hazardous chemical, you must still prepare and issue a Biện pháp before operation starts (Article 35.1(a), Decree 25/2026).
Who appraises and approves the Kế hoạch?
In the civil sector: the Ministry of Industry and Trade for point a cases; the provincial People's Committee where the site is located for point b cases (Article 34.6, Decree 25/2026).
By when must the Kế hoạch be approved?
Before the chemicals are stored (Article 34.3(b)). After approval, the Kế hoạch must be uploaded to the national database within 30 days (Article 34.5(c)).
Legal basis: Decree 24/2026/ND-CP (Annex IV); Decree 25/2026/ND-CP (Articles 33, 34, 35, 40). Updated: 23 October 2026.
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