Tiếng Việt
中文 (中国)
IMPORT PROCEDURE FOR CONDITIONER INTO VIETNAM
Conditioner is a finished hair-care cosmetic where the customs description must match the cosmetic notification, ingredients, intended use, label, HS code and origin documents.
If HS 3305.90.00 is misclassified, the cosmetic notification number is missing, product claims exceed the cosmetic scope, or the C/O is not valid, the shipment may be queried, moved to document inspection or denied preferential duty.
This guide provides an E2E map for pre-ETA review: HS code, duty, VAT, C/O, cosmetic compliance, labeling, customs documents, clearance decision points and risk checklist.
QUICK FACT
| Item | What to review | Operational note |
|---|---|---|
| Scope | Finished hair conditioner in cream, lotion, gel, liquid, leave-in or rinse-off format. | Do not automatically apply to shampoo, hair dye, medicinal scalp treatment or cosmetic ingredients. |
| Reference HS | 3305.90.00 – Other preparations for use on the hair. | Review actual function, label, formula, catalogue and product format. |
| Duty/VAT | MFN 20%; normal duty 30%; planning VAT 10%; 8% only if eligible. | Reconfirm at declaration time. |
| Cosmetic policy | Imported finished cosmetics must review the cosmetic product notification receipt number. | Check Circular 06/2011/TT-BYT and Circular 34/2025/TT-BYT. |
| Labeling | Original label, Vietnamese supplementary label, product name, ingredients, batch, expiry, origin and responsible entity. | Label details must match the notification and commercial documents. |
SCOPE OF APPLICATION
This article applies only to conditioner as a finished cosmetic hair-care product. It does not automatically apply to shampoo, hair dyes, medicinal scalp products, cosmetic raw materials or multi-product gift sets.
Covered cases
- Rinse-off or leave-in conditioner.
- Conditioner packed in bottle, tube, jar, sachet or commercial bulk pack.
- Finished product with label, formula and cosmetic function.
Cases to separate
- 2-in-1 shampoo-conditioner: review 3305.10.
- Hair dye, perming or straightening products: review other subheadings.
- Therapeutic hair-loss or scalp disease claims: review cosmetic/drug boundary.
- Samples, testers and gift sets: review import purpose and documentation.
Always review the catalogue, formula, label, claims, packing format, SKU and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
Main function
Softening, detangling, smoothing and conditioning hair after shampoo or as a leave-in product.
Product format
Cream, lotion, gel, liquid, cream-gel, non-pressurized spray or sachet. Pressurized aerosol requires DG review.
Technical file
Catalogue, formula, INCI, label, SDS/MSDS if any, CFS/LOA, notification receipt and product photos.
TECHNICAL IDENTIFICATION CRITERIA
| Criterion | Documents | Risk if wrong | Suggested goods description |
|---|---|---|---|
| Hair-care function | Label, catalogue, notification | Wrong HS or wrong cosmetic policy | Hair conditioner, cosmetic hair-care preparation, brand/SKU, volume |
| Rinse-off/leave-in use | Instructions and original label | Weak HS explanation | Rinse-off conditioner or leave-in conditioner |
| Formula and claims | Formula, INCI, artwork, CFS/LOA | Claims may exceed cosmetic scope | Avoid therapeutic claims unless supported and compliant |
| Volume, batch and expiry | Packing list and label | Label or quantity mismatch | State packing such as 300ml/bottle, 24 bottles/carton |
HS CODE – DUTY – C/O
For finished conditioner, the main reference is Chapter 33.05 – preparations for use on the hair. The usual reference code is 3305.90.00 if the product is not shampoo, hair lacquer, waving/straightening preparation or another specific product type.
DETAILED DUTY TABLE TO REVIEW
| Classification case | Reference HS | MFN duty | Normal duty | VAT | Documents to check |
|---|---|---|---|---|---|
| Finished conditioner | 3305.90.00 | 20% | 30% under the 150% principle if applicable | 10%; review 8% only if eligible | Notification receipt, label, formula, invoice, packing list, C/O |
| Shampoo or cleansing hair product | Review 3305.10 | Reconfirm current tariff | Based on final HS | Based on current VAT rules | Label, instructions, “shampoo/cleanser” claim |
| Styling cream/wax/lacquer | Review 3305.30 or 3305.90.00 | Do not apply by analogy | Based on final HS | Based on final HS | Function and label |
| Gift set or mixed cosmetic kit | Classify as set or split lines depending on composition | Do not use one HS automatically | By line item or classification rule | By line item | SKU list, value split, packing, invoice |
Preferential duty is available only when HS code, goods description, origin criteria, issuing details and direct consignment are valid. C/O cannot correct a wrong HS code or inappropriate claim.
FTA / C/O REVIEW TABLE
| Origin route | Origin document | Special preferential duty | Conditions | Risk |
|---|---|---|---|---|
| ASEAN | Form D / ATIGA document | Check ATIGA tariff for 3305.90.00 | Origin criterion, direct consignment, matching description | Preference rejection and duty recovery |
| China | Form E or RCEP if applicable | Check ACFTA/RCEP tariff | HS, CTH/RVC, third-party invoice if any | Generic description may cause query |
| Korea / Japan | AKFTA/VKFTA/RCEP/VJEPA/AJCEP/CPTPP | Check each applicable tariff schedule | Correct form, issuer, origin criterion and transport | Wrong FTA selection may lose preference |
| EU / UK | EVFTA / UKVFTA origin document | Check final HS against the relevant schedule | Exporter/origin statement and goods description | Post-clearance duty recovery |
| Australia, New Zealand, India, Hong Kong | AANZFTA/CPTPP/AIFTA/AHKFTA as applicable | Check the relevant FTA tariff | Form, origin criterion and direct transport | Cost planning error |
PRE-ETA C/O CHECKLIST
- Correct form and FTA route.
- Final HS 3305.90.00 or corrected HS matches the declaration.
- Origin criterion such as WO/RVC/CTH/CTSH is valid.
- Description, quantity, gross/net weight and origin match invoice and packing list.
- Check third-party invoicing, direct consignment, issue date, signature/stamp and validity.
SPECIALIZED POLICY MATRIX
| Goods case | Possible policy | Documents | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| Standard finished conditioner | Cosmetic notification and labeling | Notification receipt, CFS/LOA, formula, label, PIF | Health/drug authority as applicable | Before import/placing on market | Missing notification may delay clearance |
| Hair repair, anti-breakage or anti-dandruff claims | Cosmetic/drug claim boundary review | Artwork, claims, ingredient support | Specialized authority | Before label finalization | Therapeutic claims may exceed cosmetic scope |
| Aerosol or flammable formulation | DG transport review | SDS/MSDS, UN number if any | Carrier/airline/port | Before booking | DG misdeclaration may block shipment |
| Samples/testers/gifts | Purpose, labeling and cosmetic policy review | Invoice, packing, import purpose | Customs/specialized authority | Before ETA | Do not assume exemption if placed on market |
| EPE/FDI/internal use | Customs regime and record keeping | Contract, warehouse, purpose statement | Managing customs branch | Before declaration | Wrong regime affects audit |
LEGAL DOCUMENTS TO REVIEW
| Group | Document | Issuer | Effective time | Role | Review note |
|---|---|---|---|---|---|
| Circular | 06/2011/TT-BYT | Ministry of Health | From 01/04/2011 | Cosmetic management, notification, PIF, labeling and import | Check consolidated amendments |
| Amending circular | 34/2025/TT-BYT | Ministry of Health | 18/08/2025 | Amends cosmetic notification requirements | Check forms and online submission rules |
| Labeling | 43/2017/ND-CP, 111/2021/ND-CP | Government | Check current validity | Goods label and Vietnamese supplementary label | Label must match notification and documents |
| Tariff | 26/2023/ND-CP | Government | 15/07/2023 | MFN import tariff | Check 3305.90.00 |
| Normal duty | 15/2023/QD-TTg | Prime Minister | 15/07/2023 | Normal import duty basis | Review the 150% principle if applicable |
| FTA/C/O | Special preferential tariff schedules | Government/relevant ministries | By period | Preferential duty if C/O is valid | Check form and origin rule |
VIEW / DOWNLOAD OFFICIAL DOCUMENTS
CUSTOMS DOCUMENT SET
Commercial documents
- Commercial Invoice.
- Packing List.
- B/L or AWB.
- Sales Contract or Purchase Order if any.
- C/O if preferential duty is claimed.
- Catalogue, artwork, original label and product photos.
Cosmetic compliance documents
- Cosmetic notification receipt number.
- CFS/LOA/authorization as applicable.
- Formula/INCI and PIF when required.
- SDS/MSDS if transport risk exists.
- Vietnamese supplementary label and claim review file.
OPERATIONAL DOCUMENT CHECKLIST
| Document group | Required file | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L/AWB | Declaration, tax, delivery | Shipper/Importer/Docs | Wrong name, volume or quantity | Match against label and packing |
| Cosmetic | Notification, CFS/LOA, formula | Policy explanation | Importer/Legal/RA | Product name not matching notification | Check brand, variant and origin |
| Origin | C/O and third-party invoice if any | Preferential duty | Exporter/Forwarder | Wrong form, HS or description | Check form, date and origin criterion |
| Labeling | Original and Vietnamese supplementary labels | Clearance/market circulation/audit | Importer/Brand owner | Missing Vietnamese details | Compare with notification and labeling rules |
CLEARANCE DECISION POINTS
| Decision point | Question | Proof | Consequence | Recommended handling |
|---|---|---|---|---|
| HS | Is 3305.90.00 appropriate? | Label, catalogue, formula | HS and duty query | Standardize description before declaration |
| Notification | Is the notification receipt available? | Notification file | Policy document request | Review before ETA |
| Claims | Any therapeutic hair/scalp disease claim? | Artwork, catalogue, web claim | Cosmetic boundary issue | Adjust label/claims or review other laws |
| C/O | Does C/O meet FTA conditions? | C/O, B/L, invoice | No preference or duty recovery | Run C/O checklist |
| Label | Does supplementary label match documents? | Label, invoice, notification | Market/audit risk | Finalize labels before import |
PRACTICAL E2E PROCEDURE
Step 1: Pre-ETA review
Confirm HS, duty, C/O, cosmetic notification, label and claim risks.
Step 2: Lock documents
Match invoice, packing list, B/L/AWB, label, catalogue and product list.
Step 3: Check cosmetic file
Check notification, CFS/LOA, formula, PIF and supplementary label.
Step 4: Declare customs
Prepare HS, value, origin, notification and product description explanation.
Step 5: Clearance and delivery
Clear customs, deliver cargo, check labels and archive shipment file.
Step 6: Post-clearance
Keep notification, import documents, C/O, labels and quality files.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Prevention | Document to check |
|---|---|---|---|
| Generic goods name | Weak HS explanation | Use “hair conditioner/cosmetic hair-care preparation” | Invoice, label, catalogue |
| No notification | Compliance query | Check notification receipt | Notification, CFS/LOA |
| Excessive claims | Cosmetic/drug boundary issue | Review artwork and claims | Label, website, catalogue |
| Wrong C/O | Loss of preference | Check form, HS, origin and transport | C/O, B/L, invoice |
| Label mismatch | Market/audit risk | Finalize supplementary label | Original/supplementary label |
FAQ
1. Does imported conditioner need cosmetic notification?
Yes, if it is a finished cosmetic placed on the Vietnamese market.
2. What is the common HS for conditioner?
3305.90.00 is commonly reviewed for other hair preparations.
3. What duties apply?
For 3305.90.00, MFN is 20%, normal duty reference is 30%, and planning VAT is 10%.
4. Can C/O reduce duty?
Possibly, if the C/O and FTA conditions are valid.
5. Are samples handled the same as commercial goods?
Not automatically. Purpose, quantity, labeling and market use must be reviewed.
6. What if invoice name differs from notification?
Correct or explain before declaration to avoid document queries.
IMPLEMENTATION SUPPORT FROM TGIMEX
This guide maps HS code, duty, C/O, cosmetic notification, labeling and customs documents for conditioner. Actual shipments still require review against formula, label, notification, documents, origin and import purpose.
Pre-ETA review
HS, duty, C/O, notification, labeling, claims, catalogue and product list.
Compliance control
Cross-check invoice, packing list, B/L/AWB, C/O, CFS/LOA, label and cosmetic file.
Freight and customs
Coordinate agents, carriers, pre-alert, customs declaration and channel handling.
Post-clearance
Archive shipment file, labels, notification, tax and origin documents.
For cosmetic shipments involving notification, C/O, labels or sensitive claims, companies should not wait until cargo arrival to review documents. Small discrepancies between invoice, packing list, notification, labels, C/O or catalogue can trigger document requests, clearance delays or unplanned storage costs.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.
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