A cleanser shipment may be blocked at the product-description stage: the same commercial term may cover facial gel, foam cleanser, cleansing cream, cleansing milk or rinse-off makeup remover. Wrong HS Code, missing cosmetic proclamation receipt number, inconsistent INCI formula, incorrect Vietnamese label or claims beyond cosmetic scope may trigger document supplementation, channel inspection, loss of C/O preference and DEM/DET exposure. This guide provides an E2E map for pre-ETA review.

QUICK FACTS

Review group	Content needs closing	Operating notes
Mặt hàng	Cleanser – facial/body cleansing products, usually in the form of gel, foam, cream, milk or wash-off balm.	Do not mix with toner, serum, essence, cream, lotion, mask, makeup remover or body lotion.
HS ưu tiên	3401.30.00 – organic surface-active preparations for skin cleansing, liquid/cream form, retail packaging, whether or not containing soap.	Suitable when the main essence is “preparation for washing the skin”.
HS thay thế	3304.99.90 – other cosmetics/skin care preparations.	Only consider when the product is skin care oriented or the dossier does not clearly show the nature of skin washing preparations according to group 3401.
Thuế tham khảo	3401.30.00: MFN 27%, regular 40.5%, base VAT 10%. 3304.99.90: MFN 20%, regular 30%, base VAT 10%.	VAT 8% Only considered if eligible for VAT reduction and not in the exclusion list at the time of opening the declaration.
Specialized policies	Cleanser is an imported cosmetic; need Receipt number of cosmetic product proclamation form before being released into circulation.	Circular review 06/2011/TT-BYT và Circular 34/2025/TT-BYT.

Legal note: HS codes and taxes in the article are reference information to prepare documents. Enterprises must compare the tax schedule, VAT policy, C/O and actual product records at the time of opening the declaration.

Illustration for IMPORT PROCEDURE GUIDE FOR CLEANSER — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

The article applies to cleanser Imported for cosmetics business, including facial cleanser, gel cleanser, foam cleanser, cleansing milk/cream wash-off form and retail packaged skin cleansing products. Do not automatically apply to toner, serum, essence, cream, lotion, mask, non-rinse makeup remover or body lotion. Sample goods, tester goods, gift goods, near-dated goods, used/refurbished goods or project goods may have different document checking methods. It is necessary to review according to the catalog, INCI formula, label, declaration form, model/SKU and actual import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

Main function

Cleanse skin, remove dirt, excess oil, sunscreen or light makeup. If the claim changes to acne treatment, antiseptic, or dermatological treatment, the scope of management needs to be reviewed.

Technical facility

Compare product form, surfactant (surfactant) ingredients, instructions for use, retention time on skin, washing method, label and INCI formula.

Criteria to check	Documents need to be compared	Rủi ro nếu mô tả sai	Suggestions on how to write product names
Dạng sản phẩm	Original label, catalog, packaging photo, COA if any	General records of “cosmetics” may require explanation of students and policies.	Facial cleanser in gel/foam/cream form, for skin cleansing, retail packaging, capacity … ml.
Cleaning mechanism	INCI formula, SDS/COA, manufacturer description	There is surfactant but declaring it as a cream/lotion can cause HS deviation.	Specify preparation for washing the skin if it is essentially a skin washing product.
Claim	Labels, leaflets, websites, publication records	Claim “acne treatment/antibacterial/treatment” may cross the cosmetic boundary.	Prioritize the claim of cleaning, helping to remove dirt/sebum.
Labels & claims	Announcement card, secondary label, LOA, CFS	Inaccurate product name, manufacturer, origin, capacity, batch number.	Product name and SKU must match 100% between documents, labels and declarations.

HS CODE – DUTIES – C/O

For cleanser, the decisive point lies not in the trade name “cleanser” but in nature of the goods: Is the product a skin wash with surfactants, liquid/cream, retail packaging or other cosmetic/skin care. Therefore, it is necessary to create a classification memo before ETA to avoid amending the declaration when the goods have arrived.

Mã HS tham khảo	Basis of determination	Normal import tax	Thuế MFN	VAT	Risk of wrong application	Records need to be compared
3401.30.00	Organic surface-active preparations for cleaning the skin, in liquid or cream form, in retail packing, whether or not containing soap.	40,5% Refer to the 150% MFN principle.	27%	10% facility; 8% chỉ nếu đủ điều kiện giảm VAT.	Applying 3304 when the product is a skin cleansing gel/foam with surfactant can cause tax errors, wrong descriptions and wrong C/O.	INCI, labels, catalogs, uses, instructions for use, packaging photos.
3304.99.90	Other cosmetics/skin care preparations; Consider only when the application does not demonstrate the nature of a skin wash preparation according to 3401 or is biased toward typical non-rinse skin care.	30% Refer to the 150% MFN principle.	20%	10% facility; 8% chỉ nếu đủ điều kiện giảm VAT.	Applying 3304 to conventional skin cleansers may require reclassification under 3401.30.00.	Claim, formula, label, announcement form, instructions for use.

Tình huống C/O	Students apply	Special preferential taxes need to be reviewed	Operating conditions	Risks need to be blocked before ETA
ASEAN – Form D / ATIGA	3401.30.00 / 3304.99.90	Can return 0% If the form is correct, the origin is correct and the year of application is correct.	Check origin criteria, direct shipping, third party invoices if any.	C/O with wrong description, wrong HS, wrong origin criteria will cause loss of incentives.
Trung Quốc – Form E / ACFTA	3401.30.00 This is usually the branch that needs to be carefully examined with a cleanser	Decree must be compared to the current ACFTA tariff schedule; Do not apply without checking the original form.	Check the exporter, manufacturer, product description box, HS and origin criteria.	Sai invoice Third parties or wrong criteria may be subject to C/O verification.
Hàn Quốc – Form AK/VK	3401.30.00 / 3304.99.90	Look up according to AKFTA/VKFTA at the correct stage; Do not confuse AK and VK.	Compare exporting country, place of production, CTH/RVC criteria if applicable.	Mismatch between C/O and declaration leads to loss of incentives.
EU/UK/CPTPP/RCEP	Theo HS chốt cuối cùng	Review the EVFTA/UKVFTA/CPTPP/RCEP schedule according to the year of declaration opening.	Check EUR.1, self-certification documents of origin or C/O RCEP according to the conditions of each agreement.	Applying the wrong form according to the country of origin or using invalid C/O.

Checklist HS – tax before ETA: product type latch; Determine whether surfactant is present or not; compare INCI; check claim; MFN/VAT check; Please draft C/O; Check HS on C/O; Determine VAT 10% or 8% according to the policy at the date of opening the declaration.

SPECIALIZED MANAGEMENT POLICY

Commodity situation	Policies may apply	Documents to check	Processing authority/gateway	Time to do it	Ghi chú rủi ro
Cleanser imported for business	Announcing cosmetic products	Announcement form, LOA, CFS, formula, label	Public service portal/Ministry of Health or authorized agency at the time of application	Before releasing goods into circulation	The product name and responsible organization must match the records.
Claim nhạy cảm	Review the boundaries of cosmetics – pharmaceuticals/antibacterial	Labels, leaflets, websites, promotional materials	Health/market regulatory agency	Before label printing and before ETA	Claiming therapy can mislead the management team.
Product contains alcohol/solvents	Review shipping DG if any	SDS/MSDS, thành phần, packing	Shipping company/airline/warehouse	Before booking	Failure to declare DG may result in refusal of transportation.
Hàng mẫu/tester/quà tặng	Still need to review import purpose and declaration/label	Invoice, packing, explanation letter, label	Customs/specialized agencies	Before ETA	Not automatically exempt from specialized obligations.

LEGAL REFERENCES TO REVIEW

Text group	Name/number	Issuing authority	Hiệu lực	Vai trò	Articles/appendixes need attention	Ghi chú
Circular mỹ phẩm	Circular 06/2011/TT-BYT	Ministry of Health	01/04/2011, has been revised/supplemented	Cosmetic management, declaration, PIF, labels, product safety.	Articles 4–10 on publication; Article 18 on labeling; relevant appendices.	Compare the consolidated/amended version.
Circular sửa đổi	Circular 34/2025/TT-BYT	Ministry of Health	18/08/2025	Update some regulations on cosmetic announcement and management forms.	Appendix Announcement form and how to record content.	Applies at the time of application submission.
Goods labeling	Decree 43/2017/NĐ-CP, Decree 111/2021/NĐ-CP	Government	Currently being applied, need to compare effectiveness	Product label frame, Vietnamese sub-label.	Required content, origin, responsible organization.	Cosmetic labels must also comply with specialized regulations.
Biểu thuế	Biểu thuế XNK và Vietnam Trade Portal	Ministry of Finance/General Department of Customs	According to the declaration opening date	Check HS, MFN, VAT.	3401.30.00, 3304.99.90.	Check again before transmitting the declaration.
VAT	Decree 174/2025/NĐ-CP	Government	01/07/2025	Determine whether VAT is 10% or reduced by 8%.	List of goods/services that are not subject to VAT reduction.	No default 8%.
FTA/C/O	Special preferential tariff decrees ATIGA, ACFTA, AKFTA, VKFTA, EVFTA, CPTPP, RCEP…	Government/Ministry of Finance	According to each stage	Apply special preferential tax if C/O is valid.	Rules of origin, direct shipping, third party invoices.	Need to review further according to actual records.

VIEW / DOWNLOAD ORIGINAL REFERENCES

Enterprises should further compare on the Legal Document Portal or the issuing agency’s website before applying.

Check HS 3401.30.00 Check HS 3304.99.90 Circular 34/2025/TT-BYT Circular 06/2011/TT-BYT

CUSTOMS CLEARANCE DOSSIER

Set of commercial documents

Commercial Invoice, Packing List, Bill of Lading/Air Waybill.
Sales Contract/Purchase Order nếu có.
C/O nếu xin ưu đãi thuế.
Catalog, product photos, original labels, SKU/model list.

Specialized profile

Cosmetic product announcement form.
LOA, CFS, ingredient formula, label.
PIF (Product Information File – product information file) to serve post-inspection.
SDS/MSDS if there is a risk of transporting dangerous goods.

Profile group	Documents required	Which step to use?	Who usually prepares	Common errors	How to check ETA in advance
Thương mại	Invoice, Packing List, B/L/AWB	Open the declaration, check the value and quantity	Seller, importer, forwarder	Generic product name, missing capacity/SKU.	Compare labels, catalogs, bookings.
HS–thuế	Memo classifies HS, INCI, uses	Chốt mã HS, MFN, VAT, C/O	Customs/Compliance	Do not separate 3401 and 3304; Apply default 8% VAT.	Look up the tax schedule and make a comparison table.
Cosmetic announcement	Announcement card, LOA, CFS, label	Specialized review	Regulatory/Legal	Product/manufacturer name does not match.	Compare each line before the ETA.
C/O	Draft C/O and valid original	Apply special offers	Seller/importer	Sai HS, sai mô tả, sai tiêu chí.	Check draft C/O before issuing.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Điểm quyết định	Questions to answer	Tài liệu chứng minh	Consequences if unknown	Recommended treatment
HS	Cleanser thuộc 3401.30.00 hay 3304.99.90?	INCI, nhãn, catalogue	Correction of declarations, explanations, collection.	Finalize memo to classify before ETA.
Announcement	Do you have the correct product announcement receipt number?	Announcement form, LOA, CFS	Not enough circulation facilities.	Complete documents before goods arrive.
Claim	Does it claim to treat acne/antiseptic/treatment?	Nhãn, leaflet, website	Wrong cosmetic range.	Edit claim or review management group.
C/O	Is the C/O in the correct form, documents, description, and criteria?	C/O, Invoice, Packing List, B/L	Mất ưu đãi thuế.	Check draft C/O before ETA.

PRACTICAL E2E WORKFLOW

Step 1: Review ETA in advance

Chốt HS, thuế, C/O, VAT.
Review announcement forms, labels, and claims.

Step 2: Lock documents

Chốt Invoice, Packing List, B/L/AWB.
Compare SKU, capacity, origin, manufacturer.

Bước 3: Hoàn thiện chuyên ngành

Check the receipt number of the Announcement Form.
Prepare secondary labels and PIF documents for post-inspection.

Bước 4: Mở tờ khai

Green Stream: according to system conditions.
Yellow Stream: check records.
Red Channel: check documents and actual goods.

Step 5: Customs clearance and post-inspection

Pull goods back to warehouse, add additional labels if necessary.
Save documents in batches for explanation after customs clearance.

PRE-ETA RISK CHECKLIST

Rủi ro	Hậu quả	How to block ETA in advance	Documents to check
Áp sai HS 3401/3304	Wrong tax, wrong C/O, must explain.	Create memos classified by uses and ingredients.	INCI, nhãn, catalogue.
Missing/mismatching Announcement Form	Delay in customs clearance/circulation.	Lock product name, responsible organization, manufacturer.	Announcement form, LOA, CFS.
Claim transcends the boundaries of cosmetics	Labels/records may be required to be corrected.	Check claims before printing labels.	Artwork, leaflet, website.
C/O sai form/HS/mô tả	Not eligible for incentives.	Please draft C/O before ETA.	C/O, Invoice, B/L.
The product has solvent/alcohol but is not tested for DG	Rejected booking or holding goods.	Request SDS/MSDS before booking.	SDS/MSDS, thành phần.

FAQ

1. Does imported cleanser need to declare cosmetics?

Yes, if it is an imported cosmetic for circulation in Vietnam, it is necessary to review and declare the cosmetic product according to current regulations.

2. Cleanser áp HS 3401.30.00 hay 3304.99.90?

Normally review is a priority 3401.30.00 if it is a liquid/cream skin cleansing product containing surfactant. 3304.99.90 Only considered when the nature is other cosmetics/skin care.

3. Is there a need for a Vietnamese secondary label?

Yes, the secondary label needs to be consistent with the original label, declaration form and import documents.

4. Does C/O help reduce taxes?

It is possible, if the C/O has the correct form, correct origin criteria, correct HS/description and meets the regulations of the corresponding FTA.

5. Are sample/tester products made the same as business products?

Should not default to the same. It is necessary to review the import purpose, quantity, label, declaration and documentation obligations.

6. What if the name on the Invoice is different from the Announcement Form?

Need to adjust ETA in advance or prepare explanation. Inaccuracies in product/SKU/manufacturer names are errors that often increase the risk of yellow/red flows.

EXECUTION SUPPORT FROM TGIMEX

The article provides a map of HS codes, taxes, records and specialized policies; However, when deploying the actual cleanser shipment, businesses still need to review the INCI formula, labels, declaration forms, documents, origin and import purpose.

Review before ETA

HS, MFN, VAT, C/O, cosmetic declaration, label.
Đối chiếu Invoice, Packing List, B/L/AWB, catalogue.

Vận hành logistics

Coordinate with agents, shipping lines/airlines, ETA tracking, pre-alert.
Declare customs, process Green/Yellow/Red channels and save documents after customs clearance.

For shipments that may result in cosmetic declarations, C/O or labeling requirements, businesses should not wait until the goods arrive to begin reviewing documents. Every small discrepancy between Invoice, Packing List, label, Declaration Form, C/O or formula can lead to the need for additional documents, delay in customs clearance or incur unplanned storage costs.

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