Abstract Polyvinyl chloride (PVC) is one of the most commonly used plastics in the worldwide. In Thailand, PVC products are used for domestic consumption more than 400,000 tons annually. After discarded, these products will become wastes which are being accumulated and could cause several environmental problems if they are disposed by inappropriate method. In previous studies, our group investigated the material flow of PVC in Thailand to handle the PVC waste problems systematically and effectively. Material Flow Analysis (MFA) model was developed to estimate the quantity and route of PVC wastes in Thailand using annual production data from 1971-2014 as an input in the model along with an average service life time of each product. In addition, the primary data were collected from recycle shops and landfill sites were used to estimate the amount of PVC wastes that are generated and recycled on yearly basis, and recycling ratio of each PVC product in Thailand. The results indicated that some selected PVC products were effectively recycled such as pipe, cable, and hose but the other products were relatively low portion in recycling. This is the first time that the MFA of PVC wastes and PVC recycling are revealed which could be a potential model for other plastics in Thailand. In this work (phase III), firstly, the MFA model was developed by considering consumer behaviour and economic decisions. Sheet & film product were included in this investigation in order to expand range of PVC products, in which covers about 93% of total PVC products in Thailand. In addition, the existing primary data were revised along with the new data were from other recycle shops and converters. Finally, potential improvements of PVC waste management and suitable data collection system are proposed in order to promote environmentally friendly schemes for PVC production and utilization.