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

Legal note

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

C/O warning

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

Look up HS 3305.90.00
Circular 06/2011/TT-BYT
Circular 34/2025/TT-BYT
Decree 26/2023/NĐ-CP
Decision 15/2023/QĐ-TTg

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.

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