Essence is a finished skin-care preparation in liquid or treatment form for external use. When the commercial invoice simply states “cosmetic”, “skin care” or “serum”, the importer may lack sufficient basis to determine the correct product nature, HS code and cosmetic notification dossier.

Key risks include incorrect classification under 3304.99, claims beyond cosmetic scope, missing Letter of Authorization/CFS, Vietnamese labeling inconsistent with the notification, or product-name mismatch among catalogue, label and commercial documents. These discrepancies may lead to document supplementation, customs inspection and extended clearance time.

This guide provides an E2E (End-to-End) map for pre-ETA review: HS code, duties, C/O, cosmetic notification, labeling dossier, commercial documents, customs decision points and risks to block before arrival.

QUICK FACTS

Item	Key review point
Product	Essence – finished external-use skin-care preparation, usually a liquid/gel essence.
Reference HS code	Review Chapter 3304.99; commonly 3304.99.30 for creams/lotions or other preparations applied to face/skin; 3304.99.90 if not classifiable under a more specific subheading.
MFN duty	3304.99.30: 18%; 3304.99.90: 18%; 3304.99.20: 10% if the product is in substance an anti-acne preparation.
Ordinary import duty	Reference 27% for MFN 18% codes and 15% for MFN 10% code; verify the tariff schedule at declaration date.
VAT	Base review at 10%; if a temporary VAT reduction policy is in force, check exclusions and actual HS classification before applying.
Specialized management	A cosmetic product notification receipt number is required before market circulation; import dossier should align LOA, CFS where applicable, formula/claim and labels.
Authority/portal	Drug Administration of Vietnam – Ministry of Health; public service/processing portal according to current instructions.
Website Category IDs	VI: 3076 \| EN: 3102 \| ZH: 3104.

Illustration for Import procedure guide for essence — Illustration of the product group and document review before customs clearance.

Legal noteThis content applies to finished essence for external skin care, imported for circulation in Vietnam. Review must be based on formula, claims, original label, catalogue, CFS, Letter of Authorization, notification dossier and actual import purpose. Do not use this guide to conclude on drugs, dietary supplements, cosmetic raw materials, beauty devices or treatment products.

SCOPE OF APPLICATION

This guide applies only to essence in liquid, gel-liquid, ampoule, dropper, tube or retail packaging, imported for commercial circulation in Vietnam.

Related products include cleanser, toner, serum, essence, cream, lotion, mask, makeup remover and body lotion; however, this article handles essence only and must not be automatically applied to treatment serums, sunscreens, acne products, high-strength exfoliating products, aerosols or multi-SKU gift sets.

New goods, samples, testers, promotional gifts, research samples, EPE/FDI imports and non-commercial shipments may require different handling. Review must be based on catalogue, datasheet, SKU, formula, original label and actual import purpose.

Confirm that the essence is an external-use cosmetic, not a drug or treatment product.

Separate each SKU, volume, manufacturer and formula when preparing product notification.

Check cosmetic claims: moisturizing, brightening, repairing and anti-aging must remain within cosmetic scope.

Review CFS, LOA and PIF before ETA.

Do not apply toner/serum/cream procedures automatically if formula, claim or packaging differs.

CLASSIFICATION & PRODUCT IDENTIFICATION

Technical identification

Product form: liquid, gel-liquid, ampoule or external-use skin-care essence.
Main function: moisturizing, softening, brightening support, skin barrier care or general skin care.
Ingredients to review: AHA/BHA/PHA, retinoids, niacinamide, arbutin, vitamin C, peptides, fragrance, preservatives and colorants.
Packaging: bottle, jar, tube, sachet, dropper; volume; lot number; expiry; storage conditions.

Risk of generic description

“Cosmetic” on invoice does not support HS and policy review.
Claims such as “treatment”, “medical”, “healing” or “cure” may exceed cosmetic scope.
Same commercial name but different volume/formula/manufacturer may need separate notification.
Sets and combos may need separate review by component product.

Criterion to check	Documents to compare	Risk if described incorrectly	Suggested goods description
Commercial and functional name	Invoice, packing list, original label, notification	Generic name may cause wrong HS or missing notification	Skin-care essence for external use, liquid form, brand…, volume…, brand-new
Formula/ingredients	Ingredient list, formula, PIF, MSDS if any	Banned/restricted ingredients or claim mismatch	Describe as cosmetic skin-care preparation, not treatment product
Claims/functions	Label, catalogue, website, artwork	Treatment/acne/melasma/medical claims may trigger rejection	Use cosmetic language: moisturizes, softens, supports skin appearance
SKU/volume/manufacturer	PO, invoice, packing detail, notification	One notification may not cover actual variants	Split by SKU/volume where documents show separate items
Labeling	Original label, Vietnamese label draft, lot/expiry	Incorrect Vietnamese label or missing mandatory data	Align label with notification before printing/applying

HS CODE – DUTIES – C/O

Essence is usually reviewed under heading 33.04 for beauty or skin-care preparations, excluding medicaments. HS classification should be supported by function, dosage form, usage, label, ingredients and actual claims; the commercial term “essence” alone is not sufficient.

Reference HS code	Condition of application	Ordinary duty	MFN duty	VAT	Special preferential duty with C/O	Risk of wrong classification	Documents to check
3304.99.30	Essence/liquid applied to face or skin, general cosmetic skin-care function	27% reference	18%	10% base; check VAT reduction eligibility if applicable	May be lower under ATIGA, ACFTA, VKFTA, EVFTA, CPTPP, RCEP etc. with valid C/O	Wrong declaration may cause HS challenge, duty adjustment or explanation request	Catalogue, label, ingredients, notification, C/O, product photos
3304.99.90	Other skin-care preparations not falling clearly under 3304.99.30	27% reference	18%	10% base; check current VAT policy	According to the applicable FTA tariff schedule	Risk increases if documents fail to describe external skin-care use	MSDS/ingredient list, technical description, label, prior classification if any
3304.99.20	Only if the product is substantively an acne-prevention preparation	15% reference	10%	10% base; verify current rules	According to applicable FTA if origin requirements are met	Treatment/acne claims may exceed cosmetic scope if not controlled	Formula, claim, label, scientific support, notification dossier

C/O PREFERENTIAL DUTY REVIEW BY TRADE ROUTE

Common route/C/O	HS group to review	How to check special preferential duty	Pre-ETA risk to control
ATIGA – Form D	3304.99.20/30/90	Check the ATIGA special preferential tariff by actual HS code, ASEAN origin and origin criterion stated on the C/O. Do not claim preference if the goods description or HS code differs from the Invoice/notification dossier.	A generic “cosmetics” description, missing SKU/volume or incorrect origin criterion may lead to rejection of preferential duty.
ACFTA – Form E	3304.99	Check exporting country, origin criterion, direct consignment and HS code on the C/O. For China-origin goods, compare the essence description with labels and Invoice.	Wrong manufacturer, inconsistent description or C/O issuance not matching transport documents increases query risk.
VKFTA/AKFTA – Form VK/KV or AK	3304.99	Review the special preferential tariff under the applicable Korea FTA; verify CTH/RVC criterion where applicable.	Do not assume all Korea-origin goods may use any C/O form; the FTA and C/O form must be selected correctly.
EVFTA, CPTPP, RCEP and other FTAs	3304.99	Review the relevant special preferential tariff at declaration date; verify proof of origin, origin rules and direct transport requirements.	Without valid origin documentation, the shipment may have to apply MFN duty instead of special preferential duty.

C/O and originC/O reduces duties only when form, origin criterion, product description, HS code, invoice number and export country comply with the relevant FTA. For essence, common risk is a too-generic C/O description, inconsistent 3304.99 code or product name mismatch.

APPLICABLE SPECIALIZED MANAGEMENT

Goods situation	Potential policy	Documents to check	Authority/portal	Recommended timing	Risk note
Finished essence imported for business	Cosmetic product notification before circulation/import for business	Notification form, LOA, CFS if applicable, ingredients, label, PIF	Drug Administration of Vietnam / current public service portal	Before ETA	No notification number may block circulation and create clearance risk
Claims close to medical boundary	Cosmetic claim review; avoid treatment/curative claims	Artwork, label, website, catalogue, formula	MOH/DAV and internal legal review	Before notification and label printing	Treatment claims may require correction
Restricted ingredients or controlled concentrations	Review ASEAN cosmetic annexes: banned/restricted substances, preservatives, UV filters, colors	Formula, COA, PIF, test reports if any	Responsible person must retain PIF	Before PO/booking	Wrong formula or limits may trigger recall or notification withdrawal
Samples, testers, gifts for market circulation	May still require notification if sold, gifted or distributed	Import purpose, marketing plan, sample label, quantity	DAV/Customs depending on case	Before shipment	Do not assume samples are exempt if put on the market
Sets/combos with toner/cream/mask	Separate notification may be required by formula/manufacturer/product	SKU list, formula, labels, packing list	DAV and customs	Before document lock	Generic “skincare set” may lack HS and notification basis
Alcohol/fragrance/flammable solvent risk	MSDS and DG transport review if applicable	SDS, flash point, packing instruction, UN if any	Carrier/airline/agent	Before booking	Transport risk may affect routing, cost and packaging
EPE/FDI/factory import	Import rights, purpose and customs regime review	IRC/ERC if needed, contract, PO, import purpose	Customs and specialized authority as applicable	Before declaration	One dossier cannot cover every import purpose

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective date/application	Role in procedure	Key articles/annexes	Review note
Cosmetics circular	Circular 06/2011/TT-BYT on cosmetics management	Ministry of Health	Effective from 01 Apr 2011, amended	Basis for notification, PIF, import and responsibilities	Articles 4, 7, 10, 11, 48 and relevant annexes	Read together with amendments, especially Circular 34/2025/TT-BYT
Amending circular	Circular 34/2025/TT-BYT	Ministry of Health	Effective from 18 Aug 2025	Updates notification dossier, notification form, CFS and LOA requirements	Amendments to Articles 4, 5 and Annexes 01-MP/02-MP	Apply to new notification dossiers from effective date
Foreign trade decree	Decree 69/2018/ND-CP	Government	Effective from 15 May 2018	CFS and foreign trade management basis	Article 10 on CFS	Check CFS requirement/exemption for imported cosmetics
Goods labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Decree 111 effective from 15 Feb 2022	Imported goods and Vietnamese labeling	Mandatory labeling contents, origin, responsible entity	Vietnamese label must match notification and original label
Tariff	Decree 26/2023/ND-CP and current tariff schedule	Government	Effective from 15 Jul 2023; verify current version	Determines MFN duty for heading 33.04	Subheadings 3304.99.20/30/90	Always verify at customs declaration date
VAT	Decree 174/2025/ND-CP	Government	Effective from 01 Jul 2025	Review VAT reduction eligibility if policy remains in force	Exclusion lists and product group	Do not apply reduced VAT without checking exclusions
Customs	Decree 167/2025/ND-CP and Circular 121/2025/TT-BTC	Government/Ministry of Finance	Effective dates: 15 Aug 2025 and 01 Feb 2026	Customs procedure, supervision and import tax administration	Amended customs and tax administration provisions	Verify against VNACCS/VCIS and local customs guidance

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses may search the documents by number on the Government legal document portal, the official public service portal or the issuing authority website.

Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Decree 111/2021/ND-CP Cosmetic notification procedure

Businesses should cross-check on the Government legal document portal or the issuing authority website before application.

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if claiming preferential duty.
Catalogue, product images, original labels, SKU list.

Cosmetic specialized dossier

Cosmetic product notification receipt number.
Letter of Authorization from manufacturer/owner.
CFS if required or evidence of exemption.
Ingredient list/formula, PIF, original/Vietnamese label.
MSDS/SDS for transport or DG review if necessary.
Claim/artwork/usage documents.

Dossier group	Documents required	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, packing list, B/L/AWB, contract/PO	Declaration, tax calculation, C/O check	Exporter, buyer, forwarder	Generic name, missing SKU/volume	Lock goods description before documents are issued
C/O	Appropriate FTA form, invoice, origin criterion	Special preferential duty	Exporter/chamber of commerce	Wrong form, HS, description or issuance timing	Review draft C/O before official issuance
Cosmetic notification	Notification, receipt number, LOA, CFS/exemption	Compliance and circulation basis	Importer/responsible person	Product name/manufacturer/formula mismatch	Map each SKU and volume to notification
Labeling	Original label, Vietnamese label draft, responsible entity info	Market circulation and inspection	Brand/importer/legal team	Missing Vietnamese content or wrong claim/origin	Approve Vietnamese label before warehousing
Technical/safety	Ingredient list, PIF, COA/MSDS if any	Ingredient/claim explanation and transport review	Manufacturer/owner/QA	No PIF or incomplete INCI list	Require formula and PIF commitment before booking

Document matching ruleProduct name, quantity, SKU, volume, lot number, expiry date, origin, manufacturer, ingredients, functions and label must match 100% across commercial documents, notification, labels, C/O, catalogue and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is the essence under 3304.99.30, 3304.99.90 or another code?	Label, ingredients, function, catalogue	HS challenge, reassessment or explanation request	Prepare classification rationale before ETA
Cosmetic notification number	Does the actual SKU/volume/manufacturer fall under the notification?	Notification, packing list, label photos	Insufficient basis for clearance/circulation	Check each SKU before shipment
Product claims	Do claims exceed cosmetic scope?	Label, website, catalogue, artwork	Label correction or explanation request	Remove treatment/curative claims if unsuitable
CFS/LOA	Is CFS required and valid? Is LOA legalized/accepted?	CFS, LOA, exemption basis	Notification dossier may be rejected/supplemented	Check validity, signature, seal and minimum content
Vietnamese label	Does it match notification and original label?	Vietnamese label, original label, notification	Market inspection risk	Approve label before sale
C/O	Is form, criterion, description and HS correct?	C/O, invoice, packing list	Preferential duty denied	Compare C/O with documents before originals are sent
Samples/testers	Will the goods be sold, gifted or circulated?	PO, marketing plan, sample labels	Wrong import regime/notification handling	Clarify purpose from the beginning

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS 3304.99, cosmetic policy, tax, C/O, notification number, label, CFS, LOA and claim risks.

Step 2: Lock documents and technical files

Finalize invoice, packing list, B/L/AWB, SKU list, volume, original label, ingredient list and corresponding notification.

Step 3: Complete notification/specialized dossier

Submit or verify cosmetic notification, CFS/exemption, LOA, PIF and Vietnamese labeling before arrival.

Step 4: Lodge customs declaration

Green channel: conditional release by system; Yellow channel: document check; Red channel: document and physical inspection. Prepare HS, valuation, C/O, notification and label explanations.

Step 5: Clearance and post-clearance actions

Move goods to warehouse, apply/check Vietnamese labels, archive shipment files and prepare for post-clearance review.

Step 6: Circulation control

Monitor notification, label, advertising claims and PIF documents throughout product life cycle in Vietnam.

PRE-ETA RISK CHECKLIST

Risk	Consequence	How to block before ETA	Documents to check
Incorrect C/O form or origin criterion	Preferential duty denied; MFN/ordinary duty payable	Review draft C/O before official issuance	C/O, invoice, packing list, origin rules
Mismatch between invoice, notification and label	Document supplementation or weak circulation basis	Build SKU-volume-notification mapping	Invoice, notification, original label, packing list
Missing LOA/CFS or invalid CFS	Notification dossier delayed or rejected	Check legalization, validity and minimum content	LOA, CFS, exemption basis
Claims beyond cosmetic boundary	Notification or label/advertising correction required	Review claims before printing and publishing	Artwork, catalogue, website, formula
Goods description too generic	Wrong HS/policy review	Standardize description by function, form and volume	Invoice, packing list, product photos, label
No PIF/ingredient data	Post-market risk, withdrawal or recall	Require PIF and safety data from manufacturer	PIF, formula, ingredient list, COA/MSDS

FAQ

1. Does imported essence need cosmetic notification?

Yes, if it is imported for circulation in Vietnam. A notification receipt number is required before market placement.

2. Does essence need a separate import permit?

Do not conclude absolutely. For ordinary essence, focus is notification, labeling and customs dossier; special claims, ingredients or purpose require additional review.

3. What HS code is commonly used?

Review heading 3304.99, especially 3304.99.30 or 3304.99.90, based on actual documents.

4. Can C/O reduce duty?

Yes, if the C/O is valid and matches goods description, HS, invoice and origin criteria under the relevant FTA.

5. Do samples/testers need notification?

If sold, gifted, promoted or circulated, notification and labeling obligations must be reviewed. Lab/research samples need purpose-based handling.

6. What if invoice name differs from notification?

This is high risk. Adjust documents or prepare a mapping table before ETA.

7. Is Vietnamese labeling required?

Yes, for circulation in Vietnam, Vietnamese labeling must comply with goods and cosmetic labeling rules.

8. Must PIF be submitted at customs?

PIF is usually retained and presented upon request; its data is essential for formula, claims and post-market control.

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide maps HS code, duties, documents and specialized policy for essence. For an actual shipment, review must still be based on catalogue, ingredient list, formula, label, notification, CFS, LOA, shipping documents, origin and import purpose.

Coordination capability

Agent network in more than 60 countries.
Member of WCA, WCA China Global, VLA and HNLA.
Sea, air, road and rail logistics capability.

Support scope

Pre-ETA review: HS, notification, C/O, tax, label and documents.
Compliance control: invoice, packing list, B/L/AWB, C/O, notification, CFS, LOA and labeling.
Customs declaration: declaration dossier, Green/Yellow/Red channel handling, HS, valuation and origin explanation.
Post-clearance: shipment file archiving, Vietnamese label and PIF review when needed.

For essence shipments involving cosmetic notification, C/O, CFS, LOA or labeling requirements, businesses should not wait until arrival to start dossier review. A small mismatch between invoice, packing list, notification, C/O, CFS or label may trigger supplementary documents, customs delay or unplanned storage cost.

TGIMEX supports an E2E import execution approach: policy review before ETA, document control, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance file retention.

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