For body fragrance mist, the key risk is not only HS classification. The importer must verify whether the product is a perfume/toilet water, an alcohol-based body spray, or a product with deodorising/skin-care claims.

If the use claim, cosmetic notification, label, ingredient list, C/O or MSDS/SDS is inconsistent, customs clearance may be delayed, the shipment may be selected for document inspection, or DEM/DET and storage costs may arise.

This guide gives an E2E map for pre-ETA review: HS 3303.00.00, duty, VAT, C/O, cosmetic notification, labelling, transport documents and critical risk controls.

QUICK FACT

Item	Review point	Operational note
Product	Body fragrance mist for body fragrance use, commonly in spray form with water, fragrance, alcohol/solvent and cosmetic additives.	Do not automatically apply this guide to room spray, deodorant, antiperspirant, technical aerosol or therapeutic products.
Indicative HS	3303.00.00 – Perfumes and toilet waters.	Classification must be based on actual function, presentation, label, ingredients and cosmetic notification.
Import duty	Indicative MFN 18%; normal duty 27% if the 150% MFN principle applies.	Verify the tariff schedule and C/O at the time of declaration.
VAT	Budget at 10%; review 8% only if the goods qualify for the VAT reduction and are not excluded.	Do not apply 8% without checking the applicable appendix and invoice conditions.
Main policy	Imported cosmetics must have a cosmetic product notification receipt number before being placed on the market.	Review Circular 06/2011/TT-BYT and Circular 34/2025/TT-BYT.
Transport	DG documents may be required if the product contains high alcohol content or is in aerosol/pressurised packaging.	Check MSDS/SDS, flash point, packaging and carrier acceptance before booking.

Legal note The figures are operational references and do not replace official classification. The importer should review the catalogue, ingredient list, original label, cosmetic notification, MSDS/SDS, C/O and tariff schedule at the declaration date.

SCOPE OF APPLICATION

This article applies only to body fragrance mist used directly on the body for a light fragrance effect, within the product group of perfume, eau de parfum, body spray and fragrance mist.

It does not automatically apply to deodorants, antiperspirants, room fragrance, air fresheners, disinfectants, topical medicines or products with therapeutic claims. Where the label or marketing claims include deodorising, antibacterial, sweat-control or treatment functions, the dossier must be reviewed separately.

Samples, testers, gift sets, promotional goods, EPE/FDI imports or products with electronic accessories may trigger additional controls. The actual catalogue, datasheet, model and import purpose must be reviewed.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Primary use

Fragrancing the body. It is not intended to diagnose, treat or prevent any disease.

Product form

Fine mist spray, pump spray bottle or aerosol. Aerosol/pressurised cans require additional transport review.

Ingredients to check

Water, alcohol/ethanol, fragrance/parfum, solubiliser, preservative and skin-conditioning ingredients declared in the cosmetic file.

Identification documents

Catalogue, artwork/label, INCI list, CFS/LOA, notification receipt, MSDS/SDS, photos, volume and packaging specification.

Criteria	Documents to check	Risk if described incorrectly	Suggested invoice/declaration description
Body fragrance function	Catalogue, label, claims, notification	May be misclassified as deodorant/antiperspirant or room spray.	Body fragrance mist, cosmetic product, spray form, brand/SKU, volume.
Pump or aerosol packaging	Photos, packing list, MSDS/SDS	DG documents may be missing or booking may be rejected.	Body fragrance mist in pump bottle / aerosol can, non-medicinal cosmetic.
Alcohol content and flash point	MSDS/SDS, COA, ingredient data	Wrong transport mode, additional costs and delays.	Indicate alcohol-based where applicable, without therapeutic claims.
Claims and label wording	Artwork, Vietnamese label, notification	Claims may exceed cosmetic boundaries.	For body fragrance use; avoid treatment/disinfecting claims unless legally supported.
Volume, quantity and lot	Invoice, packing list, label, batch list	Mismatch affects value, labelling and notification dossier.	Separate lines by volume, SKU, scent or origin when different.

HS CODE – DUTY – C/O

For body fragrance mist used on humans, the main reference HS is 3303.00.00. If the actual product is deodorant, antiperspirant, room fragrance or technical aerosol, this HS must not be used automatically.

Indicative HS	When applicable	Risk of wrong HS	Documents to verify
3303.00.00	Perfumes, toilet waters, body spray and body fragrance mist for human use.	Wrong HS if the product is deodorant, antiperspirant or room spray.	Label, notification, claims, MSDS/SDS, catalogue and photos.
3307.20.00	Review only if the product is a deodorant or antiperspirant.	Wrong policy and duty if declared as 3303.	Deodorising/sweat-control claims and active ingredients.
3307.49 / 3307.90	Review only if the product is a room fragrance/air freshener.	Body mist may be confused with room spray.	Use instruction, label and MSDS/SDS.
Packaging/sprayer parts	Classify by material if imported separately.	Cosmetic HS is not appropriate for empty packaging parts.	Invoice, packing list, material and BOM.

DETAILED DUTY TABLE TO REVIEW BEFORE DECLARATION

Classification case	Indicative HS	MFN / preferential duty	Normal duty	VAT	C/O / dossier check
Body fragrance mist for the body	3303.00.00	18%	27% if 150% MFN principle applies	10%; review 8% if eligible	Check Form D/E/AK/VK/VJ/AJ/EUR.1/UKVFTA/CPTPP/RCEP depending on origin.
Actual deodorant/antiperspirant	Review 3307.20.00	As per actual HS	As per actual HS	10% or 8% if eligible	Do not apply HS 3303 duty if claims show deodorant/sweat-control use.
Room fragrance / air freshener	Review 3307.49 or 3307.90	As per actual HS	As per actual HS	As per actual policy	Separate from body fragrance mist because use purpose differs.
Empty bottle/sprayer parts	Classify by material	As per material HS	As per material HS	As per material HS	Not treated as finished cosmetic goods.

C/O AND FTA CHECKPOINTS

Origin route	C/O or origin document	Preferential duty to review	Conditions	Risk
ASEAN	Form D – ATIGA	May be 0% if origin rules are met.	Check WO/RVC/CTH/CTSH and direct transport.	Wrong form or description may deny preference.
China	Form E – ACFTA or RCEP proof	Review ACFTA/RCEP schedule.	Check HS, origin criterion and issue date.	Mismatch between “spray” description and invoice may be challenged.
Korea	Form AK / VK or RCEP	Review AKFTA/VKFTA/RCEP.	Check third-party invoice and direct consignment.	Wrong FTA route may lose preference.
Japan	VJ/AJ, CPTPP or RCEP	Review each FTA route.	Check issue date, origin criterion and goods description.	Wrong agreement selection may lead to duty adjustment.
EU/UK	EUR.1 or origin statement under EVFTA/UKVFTA	Review EVFTA/UKVFTA schedule.	Check exporter status and direct transport.	Invalid origin statement may be rejected.
Australia/New Zealand	AANZFTA, CPTPP or RCEP	Review applicable FTA.	Check member country and transport documents.	Valid C/O but non-compliant transport may fail.
India/Hong Kong	AIFTA/AHKFTA	Review separately.	Check form, HS and issue date.	Wrong form/effective period may cause reassessment.

SPECIALISED MANAGEMENT POLICY

Goods situation	Possible policy	Documents to check	Authority / portal if identifiable	When to handle	Risk note
Finished body fragrance mist for sale	Cosmetic product notification.	Notification receipt, CFS/LOA, ingredient list, label and PIF.	Cosmetic authority/Health Department under applicable process.	Before import/market placement.	Missing receipt number affects market circulation and post-clearance review.
Alcohol-based or aerosol product	Transport DG review if applicable.	MSDS/SDS, flash point, packaging and UN information if any.	Carrier/forwarder/port or airport process.	Before booking.	Booking may be refused or delayed.
Tester/sample/promotional goods	Cosmetic rules may still apply if placed on the market.	Import purpose, label and notification.	Customs and cosmetic authority.	Before import.	Samples are not automatically exempt.
Products with disinfecting/treatment claims	May exceed cosmetic scope.	Claims, label, active ingredients and technical files.	Relevant competent authority.	Before HS and notification are finalised.	Claim risk may shift the product to another regulatory group.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuing authority	Effective date / application	Role	Key point	Review note
Circular	Circular 06/2011/TT-BYT on cosmetic management	Ministry of Health	Effective from 01/04/2011	Cosmetic notification, labelling and PIF	Notification and labelling requirements	Check amended version.
Amending circular	Circular 34/2025/TT-BYT	Ministry of Health	Effective 18/08/2025	Updates cosmetic management rules	Amendments to Circular 06/2011	Apply to dossiers after effective date.
Tariff	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	MFN import tariff	Chapter 33, heading 3303	Check amendments at declaration date.
Normal duty	Decision 15/2023/QD-TTg	Prime Minister	Effective 15/07/2023	Normal duty basis	150% MFN principle if applicable	Use only when conditions apply.
VAT	Resolution 204/2025/QH15 and Decree 174/2025/ND-CP	National Assembly / Government	01/07/2025 to 31/12/2026	VAT reduction review	Excluded goods appendix	Budget at 10% if eligibility is uncertain.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should additionally check the legal document portal or the issuing authority’s website before application.

Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Look up HS 3303.00.00 Decree 26/2023/ND-CP Decree 174/2025/ND-CP Resolution 204/2025/QH15

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Contract/PO if any.
C/O if claiming preferential duty.

Cosmetic and technical documents

Cosmetic notification receipt.
CFS/LOA if applicable.
Catalogue, artwork and original label.
INCI list, MSDS/SDS and COA if any.
Product photos, volume and SKU list.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Prepared by	Common errors	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO, transport document	Declaration and valuation	Importer/Supplier/Forwarder	Name or volume inconsistent with label/notification	Check SKU, volume, quantity, unit price and Incoterms.
Cosmetic	Notification, CFS/LOA, label, ingredients, PIF	Policy and post-market review	RA/Compliance/Importer	One name in notification and another on invoice	Match product name, brand, form, use claim and responsible party.
HS and duty	Catalogue, label, MSDS/SDS	Classification and duty calculation	Customs/Compliance	Confusion between 3303 and 3307	Check “for body use” and label claims.
C/O	C/O, invoice and transport documents	Preferential duty	Exporter/Supplier/Importer	Wrong form/HS/description	Check origin criterion, date and direct transport.
DG if any	MSDS/SDS, DG declaration, packing instruction	Booking and carrier acceptance	Supplier/Forwarder/DG specialist	Alcohol/aerosol not declared	Check flash point, UN information and packaging.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence if unclear	Recommended action
HS code	Is it body fragrance mist or deodorant/room spray?	Label, catalogue, MSDS/SDS	Reclassification or additional documents	Finalize use description before invoice issuance.
Cosmetic notification	Does the receipt match the goods?	Notification and label	Market/post-clearance issues	Complete notification before shipment arrival.
Claims	Any disinfecting/treatment/sweat-control claims?	Artwork and marketing claims	May exceed cosmetic scope	Revise claims before import.
Transport DG	Alcohol or aerosol?	MSDS/SDS and packaging data	Booking refusal/delay	Submit MSDS/SDS before booking.
C/O	Does C/O match HS and description?	C/O, invoice, PL, B/L	Loss of preferential duty	Check C/O before ETA and declaration.

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Confirm HS, cosmetic policy, notification status, VAT, C/O, labelling, MSDS/SDS and DG possibility.

Step 2 – Lock documents

Lock invoice, packing list, B/L/AWB, catalogue, label, notification, CFS/LOA, MSDS/SDS and SKU list.

Step 3 – Handle specialised requirements

Complete cosmetic notification and prepare DG transport documents if alcohol/aerosol applies.

Step 4 – Customs declaration

Prepare explanations for HS, value, C/O, product name, use claim and notification.

Step 5 – Release and post-clearance file

Deliver goods, check Vietnamese label, keep notification/PIF/MSDS/C/O records per shipment.

PRE-ETA RISK CHECKLIST

C/O form/HS/description error: check before ETA.

Invoice says body spray but label says deodorant: review claims before declaration.

Missing cosmetic notification: complete before market placement.

Alcohol/aerosol not declared: submit MSDS/SDS before booking.

Vietnamese label mismatches notification: check ingredients, volume and dates.

Multiple SKUs combined in one line: separate if scent/volume/origin differs.

FAQ

Question	Answer
Does body fragrance mist need an import licence?	It is not usually described as a separate import licence. The key requirement is cosmetic product notification and compliant labelling/claims.
What is the main HS code?	Usually 3303.00.00 if it is perfume/toilet water for body use.
Is MSDS/SDS required?	It is strongly recommended, especially for alcohol-based or aerosol goods.
Can C/O reduce duty?	Yes, if the correct C/O/proof of origin is valid and matches the shipment.
Do testers/promotional goods need notification?	If placed on the market or given to consumers, cosmetic rules should be reviewed as for commercial goods.
What if the label says deodorising?	Review carefully because it may shift the product to deodorant/antiperspirant or another regulatory treatment.

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide provides an operational map; however, each shipment should still be reviewed against ingredients, labels, notification, MSDS/SDS, C/O, transport route and import purpose.

Pre-ETA review

HS, cosmetic notification, C/O, duty, VAT, label, MSDS/SDS and DG risk.

Compliance dossier control

Invoice, Packing List, B/L/AWB, notification, C/O, label, ingredient list and technical files.

International logistics

Agent/carrier coordination, ETA tracking, pre-alert and alcohol/aerosol transport requirements.

Customs and post-clearance

Declaration, channel handling, local delivery and shipment file retention.

For shipments with cosmetic notification, C/O or alcohol/aerosol transport issues, businesses should not wait until cargo arrival to start dossier review.

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