IMPORT PROCEDURE GUIDE FOR EAU DE PARFUM

Eau de parfum is a finished fragrance cosmetic, commonly alcohol-based and sometimes subject to transport review when supplied as spray goods or with a low flash point. This article applies only to eau de parfum, not fragrance oil raw materials, body spray, fragrance mist or deodorant.

Key operational risks when importing eau de parfum include misclassifying HS codes between perfume, body spray, deodorant or fragrance raw material; missing cosmetic product notification; invalid C/O origin criteria; incomplete original or Vietnamese supplementary labels; and alcohol/spray goods requiring SDS/MSDS, flash point or DG review before booking. If handled after ETA, the shipment may be routed for documentary/physical inspection, require additional documents, lose C/O duty preference, incur DEM/DET and delay sales plans. This article provides an E2E operating map for HS code, duty, C/O, cosmetic notification, customs documents, labeling and pre-arrival risk control.

LEGAL NOTE

HS codes, duty rates and policies in this article are reference information for initial review. Importers must verify tariff schedules, legal documents and actual dossiers on declaration date. Do not conclude “no permit required” or “C/O preference guaranteed” until SKU, formula, label, SDS/MSDS, C/O and import purpose have been fully reviewed.

QUICK FACT TABLE

Item	Quick review point	Operational note
Product	Eau de parfum – a fragrance/toilet water used directly on the human body, usually containing alcohol, fragrance, solvent and stabilizers.	Applies only to finished fragrance cosmetics; not automatically to fragrance oil raw materials or deodorant/body spray goods.
Reference HS	3303.00.00 – perfumes and toilet waters.	Cross-check description, function, formula, label, catalogue and actual goods.
Reference duty	MFN 18%; ordinary duty 27%; base VAT 10%, with 8% possibility to be reviewed by declaration date.	Do not finalize landed cost before checking the current tariff, origin and C/O.
Specialized policy	Cosmetic product notification, CFS, authorization, formula and label review are required.	Do not assume clearance if the notification number and label dossier have not been checked.
Transport	SDS/MSDS, flash point, packing instruction and DG review may be required for alcohol-based or spray products.	Review before booking, especially for air shipments or larger spray items.

SCOPE OF APPLICATION

This guide applies only to finished eau de parfum imported as retail-packed goods or commercial samples for human body fragrance use. It does not automatically apply to fragrance oil raw materials, fragrance compounds for manufacturing, deodorant body spray, fragrance mist, deodorant, antiperspirant, room fragrance, diffuser oil, used/refurbished goods or products with therapeutic claims. The final approach must be reviewed against catalogue, datasheet, model/SKU, ingredients, label, SDS/MSDS, new/used status and actual import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

Product function

A product used to fragrance the human body, usually labelled Eau de Parfum/EDP, perfume spray, natural spray or vaporisateur. It should not be declared vaguely as “fragrance liquid”.

Composition

Usually contains alcohol denat/ethanol, parfum/fragrance, water, stabilizers, colorants or cosmetic excipients. The formula should match the notification dossier and CFS where applicable.

Packaging and transport

Glass/plastic bottle, spray pump, paper box, seal and batch/lot number. If alcohol-based or pressurized spray, SDS/MSDS, flash point and DG status must be reviewed by transport mode.

Review criterion	Documents to check	Risk if misdescribed	Suggested description on documents/declaration
Primary function	Original label, catalogue, formula, brand website	Confusion with body spray/deodorant/antiperspirant may cause wrong HS or policy	Eau de parfum, brand…, volume…, for human body fragrance use, brand new
Product form	Product photos, packaging specification, SDS/MSDS	Unclear spray/alcohol description may trigger booking or inspection questions	Eau de parfum spray, glass bottle, retail pack
Alcohol content and flash point	SDS/MSDS, IFRA certificate if any, formula	Carrier refusal or late DG classification	Eau de parfum containing alcohol; DG status subject to SDS/MSDS
Volume, SKU, batch	Invoice, packing list, SKU/model list, label	Mismatch among notification, invoice and label may trigger explanation	Eau de parfum 50ml/100ml, SKU…, lot…
Label and responsible party	Artwork, supplementary label, cosmetic notification	Label non-compliance; missing responsible entity, ingredients, lot or expiry	Product name linked to notification number and reviewed label

HS CODE – DUTY – C/O

This section explains the classification basis, duty logic and C/O conditions rather than merely repeating quick facts. The final HS must be confirmed against the actual dossier on declaration date.

Reference HS code	Conditions for use	Risk if misapplied	Documents to cross-check
3303.00.00 Perfumes and toilet waters	Suitable for finished eau de parfum/perfume/toilet waters applied directly to the human body for fragrance.	Misclassification into skincare/deodorant groups may cause wrong duty, policy and C/O.	Original label, formula, CFS, notification, catalogue, SDS/MSDS, product photos.
3307.20.00 Personal deodorants and antiperspirants	Consider only when the primary function is deodorant/antiperspirant, not pure EDP fragrance.	Confusing body spray/deodorant with EDP may distort HS, duty and policy.	Label claims, notified function, deodorant/antiperspirant active ingredients.
3302 Mixtures of odoriferous substances	For fragrance compounds/fragrance oils used in manufacturing, not finished retail cosmetics.	Raw material and finished cosmetic goods have different compliance risks.	COA, SDS, import purpose, raw material contract, industrial packaging.
3304/3401 Skincare/cleansing cosmetics	Not the main code for eau de parfum unless the principal function changes to skincare/cleansing.	Classifying by marketing name instead of principal function may create duty and notification errors.	Claims, instructions for use, composition, product form and label.

Duty / agreement item	Reference rate for HS 3303.00.00	Conditions for application	Risk to control
MFN import duty	18%	Applies when goods originate from an MFN-eligible country/territory and no special preferential C/O is used.	Confusing MFN duty with special preferential duty may distort landed cost.
Ordinary import duty	27%	May apply when MFN conditions are not met or origin cannot be properly demonstrated.	Import cost may increase if origin evidence is weak.
VAT	Base 10%; from 01/07/2025 to 31/12/2026, review possible 8% treatment if eligible.	Check Decree 174/2025/ND-CP, excluded groups and declaration guidance on declaration date.	Wrong VAT treatment affects tax payment, deduction/refund and post-clearance risk.
Special preferential duty under C/O	May be 0% or intermediate levels such as 2.2%, 5%, 9%/9.8% depending on FTA/route.	Valid C/O or proof of origin; origin criteria, direct transport and correct form must be met.	Wrong C/O form, origin criterion, goods description or HS may lead to denial of preference.

Route/origin	C/O form or proof of origin	2026 reference rate for HS 3303.00.00	Conditions and documents to cross-check	Risk if incorrect
ASEAN	Form D – ATIGA; RCEP if used	ATIGA commonly 0%; some RCEP ASEAN routes may be around 9%.	Valid Form D; goods description, HS, quantity, weight, invoice and direct transport must match.	Using RCEP instead of ATIGA may not optimize duty; incorrect Form D criteria may be rejected.
China	Form E – ACFTA; RCEP	ACFTA commonly 0%; RCEP may be around 9%.	Check Form E, third-party invoice, direct transport and origin criterion.	Incorrect description/HS or improper third-party invoice handling.
Korea	Form AK – AKFTA; Form VK – VKFTA; RCEP	AKFTA/VKFTA may be around 5%; RCEP may be around 9%.	Select the optimal agreement; check origin criterion, issue date, stamp/signature.	Failure to compare AK/VK/RCEP may increase payable duty.
Japan	Form AJ – AJCEP; Form VJ – VJEPA; CPTPP; RCEP	AJCEP/VJEPA/CPTPP may be 0%; Japan RCEP may be around 9.8%.	Check exporting country, transport route, proof of origin and agreement-specific conditions.	Wrong form or confusion between origin country and export country.
EU	EUR.1 or origin statement – EVFTA	EVFTA may be around 2.2%.	Check REX/approved exporter status if applicable, invoice, description and direct transport.	Invalid proof of origin may revert to MFN 18%.
UK	EUR.1 or proof of origin – UKVFTA	UKVFTA may be around 2.2%.	Check UKVFTA proof, direct transport and third-party invoice if any.	Confusing UK with EU after Brexit may cause wrong origin document.
Australia/New Zealand	Form AANZ; CPTPP; RCEP	AANZFTA/CPTPP may be 0%; RCEP AU/NZ may be around 9%.	Choose the optimal agreement based on origin country and available document.	Using RCEP instead of CPTPP/AANZFTA may increase duty.
India	Form AI – AIFTA	AIFTA may be around 5%.	Check Form AI, origin criterion, direct transport and goods description.	Vague description or wrong HS may delay verification.
Chile/EAEU/Hong Kong	Form VC; EAV; AHK or proof under the relevant agreement	May be 0% or a specific scheduled rate.	Review the agreement, member country and tariff schedule on declaration date.	Not every FTA route is automatically lower than MFN.
United States or no applicable FTA route	No special preferential C/O; non-preferential C/O may support origin evidence	Usually MFN 18% if MFN conditions are met.	Origin, invoice, packing list, label and transport route must still be demonstrated.	No special preference; landed cost should be calculated under MFN.

PRE-ETA C/O CHECKLIST

Correct C/O form for the agreement: D, E, AK, VK, AJ, VJ, AI, AANZ, EUR.1, AHK or valid self-certification.

Origin criterion is correctly stated: WO, RVC, CTH, CTSH or agreement-specific criterion.

C/O description matches Invoice, Packing List, label and customs declaration: eau de parfum/perfume/toilet waters.

HS on C/O should match or be consistent with declared HS; if different at 6/8 digits, prepare explanation.

Check third-party invoice, direct transport, issue date, stamp/signature, quantity, weight and origin country.

APPLICABLE SPECIALIZED POLICIES

Product situation	Potential policy	Documents to check	Authority / portal if identifiable	Recommended timing	Risk note
Finished EDP for sale	Cosmetic product notification before market circulation; import labeling; customs declaration.	Notification, CFS, authorization, formula, label, invoice, packing list, B/L/AWB.	Provincial health authority/DAV depending on mechanism; customs system.	Before ETA; notification dossier should be handled before arrival.	Do not assume smooth clearance without notification number and label dossier.
Alcohol-based or spray goods	DG transport review may apply; carrier may require SDS/MSDS, flash point or UN number where relevant.	SDS/MSDS, packaging specification, volume, alcohol percentage, flash point.	Carrier, forwarder, airline/ocean carrier; IATA/IMDG by transport mode.	Before booking and before ETD.	No SDS/MSDS may cause booking rejection or route change.
Samples/testers/GWP	Cosmetic, label, value and import-purpose treatment may differ from commercial goods.	Sample invoice, PO, import purpose, quantity, tester/not-for-sale label.	Customs and specialized authority if triggered.	Before declaration.	Do not assume samples/testers are exempt from all obligations.
EPE/FDI/factory imports	Customs regime by import type; domestic release may trigger notification/label/tax obligations.	Contract, import purpose, customs regime, use plan, internal documents.	Customs branch managing the EPE/FDI entity.	Before selecting import regime.	Wrong regime may trigger post-clearance explanation.
Therapeutic/antibacterial claims	Product nature may be reassessed; not handled as ordinary cosmetics if claims exceed cosmetic scope.	Label, leaflet, website, marketing claims, formula.	Ministry of Health or competent authority.	Before finalizing label and notification.	Excessive claims may require label revision or another regulatory pathway.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective timing	Role in procedure	Key article/annex to note	Review note
Circular	Circular 06/2011/TT-BYT on cosmetic management	Ministry of Health	Effective from 01/04/2011; amended/supplemented	Basis for cosmetic notification, product information file, safety and labeling.	Article 10 on validity of notification receipt; annexes on notification forms/dossier.	Cross-check consolidated text and latest amendments.
Amending circular	Circular 34/2025/TT-BYT amending Circular 06/2011/TT-BYT	Ministry of Health	Effective from 18/08/2025	Updates cosmetic product notification form and related dossier requirements.	Annex 01-MP, 02-MP where applicable.	Review form, ingredient declaration and submission dossier.
Decree	Decree 43/2017/ND-CP on goods labeling	Government	Effective from 01/06/2017; amended	General basis for mandatory labels on circulated and imported goods.	Mandatory label contents and labeling responsibilities.	Also check Decree 111/2021/ND-CP.
Amending decree	Decree 111/2021/ND-CP amending Decree 43/2017/ND-CP	Government	Effective from 15/02/2022	Updates original label, supplementary label and goods origin requirements.	Amended provisions on imported goods labels and origin.	Review label artwork before arrival.
Tariff	Decree 26/2023/ND-CP and Decree 108/2025/ND-CP amendments	Government	Decree 108/2025/ND-CP effective from 19/05/2025	Basis for MFN import duty and goods nomenclature.	HS 3303.00.00 and tariff rate on declaration date.	Re-check tariff system when opening the declaration.
VAT	Decree 174/2025/ND-CP on VAT reduction policy	Government	Effective from 01/07/2025 to 31/12/2026	Basis to review 8%/10% VAT where eligible.	Excluded groups and tax declaration guidance.	Do not apply 8% automatically without checking product group.
FTA/C/O	Special preferential tariff decrees under ATIGA, ACFTA, AKFTA, VKFTA, AJCEP, VJEPA, EVFTA, UKVFTA, CPTPP, RCEP, AANZFTA, AIFTA, VCFTA, VN-EAEU, AHKFTA	Government / Ministry of Industry and Trade origin guidance	By each tariff schedule period	Determines special preferential duty if valid C/O/proof of origin is available.	Origin rule, direct transport, third-party invoice, self-certification.	Review by route and actual dossier.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses may search documents by number on Vietnam’s official legal document portals, the Government portal or the issuing authority’s website. Always cross-check the original document or the issuing authority’s website before applying it to an actual shipment.

Look up HS 3303.00.00 Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Decree 43/2017/ND-CP Decree 111/2021/ND-CP Decree 108/2025/ND-CP Decree 174/2025/ND-CP

CUSTOMS CLEARANCE DOSSIER

The dossier should be locked before ETA to avoid discrepancies in product name, quantity, origin, volume, SKU, batch, label and technical data across different sources.

Commercial / Trade Documents

Commercial Invoice
Packing List
Bill of Lading / Air Waybill
Sales Contract / Purchase Order
Certificate of Origin – C/O where applicable
Catalogue, SDS/MSDS, product images and label

Specialized Dossier

Cosmetic product notification / Phiếu công bố mỹ phẩm
CFS – Certificate of Free Sale
LOA / authorization from manufacturer or brand owner
Formula / ingredient list
Original label and supplementary label
SDS/MSDS, flash point and DG review where relevant

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for step	Usually prepared by	Common errors	Pre-ETA check
Commercial documents	Commercial Invoice, Packing List, Sales Contract/PO, B/L or AWB	Customs declaration, customs value, quantity check	Shipper, importer, forwarder	Vague product name; missing volume/SKU; origin mismatch	Match each line item with label, notification, C/O and packing.
Origin	Preferential C/O or proof of origin; non-preferential C/O if needed	Special preferential duty or origin evidence	Shipper, exporter, C/O issuer	Wrong form, wrong criterion, improper third-party invoice	Check form, HS, description, quantity, date, stamp/signature.
Cosmetics	Cosmetic notification, CFS, LOA/authorization, formula, label	Specialized policy review and circulation	Importer / responsible entity	Expired CFS, formula/label mismatch, missing authorization	Check receipt number, product name, product form and ingredients.
Technical/transport	SDS/MSDS, flash point, packaging specification, IFRA certificate if any	Booking, DG classification, explanation for alcohol/spray goods	Shipper, manufacturer, forwarder	No SDS; unclear flash point; non-compliant packing	Send SDS/MSDS to forwarder before booking, especially air.
Labeling	Original label, Vietnamese supplementary label, artwork, product photos	Label review during clearance and circulation	Importer, brand owner, label printer	Missing ingredients, lot number, expiry date or responsible entity	Compare label with notification, invoice and labeling rules.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Supporting document	Consequence if unclear	Recommended handling
HS basis	Is it finished EDP or body spray/deodorant/fragrance raw material?	Label, formula, catalogue, SDS/MSDS	Wrong duty, C/O and customs questions	Finalize technical description before declaration.
Cosmetic dossier	Is the notification receipt consistent with product/SKU?	Notification, CFS, LOA, formula	Additional dossier request or circulation issue	Review before ETA, not after arrival.
C/O eligibility	Are form, origin criterion, description, HS and direct transport valid?	C/O/proof of origin, invoice, B/L	Preference denied and higher duty	Review draft C/O before final issuance/use.
DG risk	Alcohol, spray, low flash point or pressurized package?	SDS/MSDS, packaging spec, booking note	Booking refusal, route change, delay	Send SDS to forwarder/carrier before ETD.
Label compliance	Do original/supplementary labels include mandatory contents?	Artwork, product photos, supplementary label	Label inspection issue or circulation difficulty	Finalize supplementary label before arrival.

PRACTICAL E2E PROCEDURE

Step 1 – Pre-ETA review

Confirm HS 3303.00.00, duty, C/O, cosmetic notification, labeling and alcohol/spray transport risk.

Step 2 – Lock commercial and technical documents

Lock Invoice, Packing List, B/L/AWB, catalogue, SDS/MSDS, CFS, LOA, formula, original/supplementary label and SKU list.

Step 3 – Handle specialized dossier where applicable

Prepare/check cosmetic notification receipt, CFS and authorization; do not wait until cargo arrival.

Step 4 – Open customs declaration

Declare product name, HS, customs value, quantity, origin and C/O correctly. Green lane: conditional clearance; Yellow lane: document inspection; Red lane: document and physical inspection.

Step 5 – Clearance, delivery and post-clearance completion

Pay duties, pick up goods, apply supplementary labels if required, archive dossier by shipment and prepare HS/C/O/notification/label explanation if needed.

Step 6 – Circulation and post-audit control

Archive PIF/product information file, import documents, notification number, labels, C/O and transport documents by shipment.

PRE-ETA RISK CONTROL CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to review
Wrong HS as body spray/deodorant/fragrance raw material	Wrong duty, wrong C/O, explanation request	Identify principal function and finished product status	Label, catalogue, formula, SDS/MSDS
Missing or inconsistent cosmetic notification	Additional documents; circulation risk	Check notification receipt, CFS, LOA and formula before arrival	Notification, CFS, LOA, formula, label
Wrong C/O form or origin criterion	Preference denied; higher landed cost	Review draft C/O before issuance/final use	C/O, invoice, B/L, packing list
No SDS/MSDS for alcohol/spray goods	Booking rejection or transport change	Obtain SDS/MSDS and flash point before booking	SDS/MSDS, packaging spec, DG declaration if any
Non-compliant supplementary label	Label issue or circulation difficulty	Review supplementary label against original label and notification	Original label, supplementary label, notification, product photos

FAQ – COMMON BUSINESS QUESTIONS

Does imported eau de parfum require cosmetic notification?

Yes, if it is a finished cosmetic product to be placed on the Vietnamese market. The dossier should be reviewed under Circular 06/2011/TT-BYT and latest amendments, especially Circular 34/2025/TT-BYT.

What is the HS code for eau de parfum?

The reference HS is 3303.00.00 – perfumes and toilet waters. Label, function, formula and actual import purpose must still be checked.

Can eau de parfum enjoy preferential C/O duty?

Possibly, if valid C/O/proof of origin is available and origin rules under the relevant agreement are met. Some routes may reach 0%, but the tariff must be checked on declaration date.

Are alcohol-based or spray goods dangerous goods?

Do not conclude by product name only. Review SDS/MSDS, flash point, volume and packaging under carrier/IATA/IMDG requirements.

Is a Vietnamese supplementary label required?

Yes, if the original label does not show all mandatory contents in Vietnamese under labeling and cosmetic circulation rules.

Are testers/samples handled the same as commercial goods?

Do not assume they are the same or exempt. Review import purpose, quantity, value, tester label and cosmetic/customs policy by shipment.

What if HS on C/O differs from the customs declaration?

Check the extent of difference and agreement-specific rules. If the difference changes product nature or cannot be explained, duty preference may be denied.

Does eau de parfum imported from the United States have FTA preference?

Generally there is no suitable special preferential FTA route; MFN 18% may apply if MFN conditions are met. Origin and import dossier are still required.

TGIMEX EXECUTION SOLUTION

This article provides an operating map for HS code, duty, dossier and specialized policy for eau de parfum. In an actual shipment, the importer still needs to review catalogue, datasheet, formula, SDS/MSDS, documents, origin and import purpose.

Execution capability

Network and memberships

Agent network in over 60 countries; member of WCA, WCA China Global, VLA and HNLA.

Logistics execution

Ocean freight, air freight, road/rail transport; ETA, pre-alert and transport document follow-up.

Customs and compliance

Customs clearance, C/O, import permits, warehousing and inland delivery; support for FDI, EPE, factories and multi-party shipments.

Support scope

Pre-ETA Review

HS, specialized policy, C/O, duty, label, catalogue/datasheet/model/SKU and SDS/MSDS.

Compliance Dossier Control

Invoice, Packing List, B/L/AWB, C/O, notification dossier, label and technical documents.

Customs Handling

Declaration preparation, green/yellow/red lane handling, HS, value, origin and policy explanation.

Post-clearance Archive

Shipment dossier archive, supplementary label review and post-clearance explanation readiness.

For shipments that may involve specialized inspection, permits, C/O or labeling requirements, businesses should not wait until cargo arrival to start dossier review. Any small discrepancy among Invoice, Packing List, catalogue, datasheet, SDS/MSDS, C/O or labels may trigger additional documents, delayed clearance or unplanned storage cost. TGIMEX supports an E2E import approach: pre-ETA policy review, document control, international transport coordination, customs declaration, clearance handling, inland delivery and post-clearance dossier archiving.

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