In this research, the flow of discarded home electronic appliances (or electronic waste) in Vietnam was investigated and illustrated. The public awareness and benefit of discarded appliances were found as most important factors that drive the recent flow of electronic waste (e-waste). The changing of the material flows was also assessed in the period 2007-2013. It is found that the recyclable flows of material in Vietnam are quite small compared to some previous researches and the recycling potential of the home appliances in Vietnam. It means that a significant amount of materials from the e-waste is ran out of Vietnam, wasted or dumped out inside the country. The situation of management system and its infrastructure were also assessed for the development of Extended Producer Responsibility (EPR) system in Vietnam, that is legally come into force in 1st, July, 2016 under Decision 16/2015/QĐ-TTg dated 22, May, 2015 prescribing retrieval and disposal of discarded products to the operation of EPR system. Based on the current situation, it is found that the implementation of EPR system in Vietnam is faced with many big gaps such as the benefit of hidden material flows, the infrastructure for e-waste treatment, the awareness of public and other stake-holder, as well as the support legislation. Among them, the infrastructure of e-waste treatment is considered as the most important factor that effected to the implementation of EPR system.