Blush is a color cosmetic used on the cheek area. For import clearance, the shipment should not be described only as “makeup” or “cosmetics”; the importer should lock the product form, INCI formula, claims, HS Code, cosmetic notification number and labeling before ETA. For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

If powder blush is confused with cream, liquid or stick blush, or if the authorization letter/CFS, notification dossier, invoice, original label or claims do not match, the shipment may face additional document requests, clearance delays, loss of preferential C/O duty treatment and DEM/DET charges.

This article provides an E2E operational map to review HS classification, duties, C/O, cosmetic notification dossier, labeling, PIF and key risk controls before customs declaration.

QUICK FACTS

Item	Quick review point	Operational note
Product name	Blush / cheek color in powder, pressed, cream, liquid, gel, balm or stick form	The product name on Invoice, Packing List, notification dossier and label should be consistent.
Reference HS	3304.91.00 for powders, whether or not compressed; 3304.99.90 or another suitable code for non-powder cream/liquid/gel/stick forms	Do not classify mechanically by marketing name; use product form and makeup function.
Reference taxes	3304.91.00: MFN 22%, ordinary 33%. 3304.99.90: MFN 18%, ordinary 27%. Standard VAT 10%, possibly 8% if eligible and not excluded.	Check the tariff schedule on the declaration date and the applicable FTA tariff if using preferential origin.
Specialized policy	Imported cosmetics require a valid cosmetic product notification number before market circulation	Typical dossier includes notification form, authorization letter, CFS and product documents.
Labeling	Review original label/Vietnamese supplementary label, batch number, expiry date, ingredients, responsible entity, origin and warnings if any	Claims such as whitening, acne, SPF or treatment should be reviewed against cosmetic claim boundaries.
PIF	Product Information File must be kept by the organization responsible for placing the product on the market	Part 1 should be immediately available when requested by authorities.

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

Legal note: This article applies to blush used for cheek makeup only. It does not automatically apply to foundation, cushion, powder, lipstick, tint, eyeliner, mascara or concealer. Review must be made based on catalogue, INCI formula, product form, label artwork, claims, SKU and actual import purpose. This English version is for operational reference and is not an official legal translation.

SCOPE OF APPLICATION

Applicable products

Loose powder blush, pressed powder blush, baked powder blush, cream blush, liquid blush, gel blush, balm blush, stick blush or cheek tint.

Not automatically applicable to

Foundation, cushion, face powder, lipstick, lip tint, eyeliner, mascara, concealer, skincare or products making treatment claims.

Cases requiring separate review

Multi-product cosmetic sets, mixed palettes, tester/sample goods, commercial gifts and goods imported by EPE/FDI entities for domestic circulation.

Application principle

Review by catalogue, datasheet, SKU, INCI formula, label artwork, claims and actual import purpose; do not apply one generic conclusion to all makeup products.

PRODUCT CLASSIFICATION & IDENTIFICATION

Product form

Loose powder, pressed powder, baked powder, cream blush, liquid blush, gel blush, stick blush or cheek palette. Physical form is a key HS and declaration factor.

Main function

To add cheek color, makeup effect, glow or highlighting; light moisturizing or shimmer effects may appear but should not be described as treatment without legal basis.

Identification documents

Catalogue, label artwork, INCI list, COA if available, MSDS/SDS if supplied, CFS, authorization letter, product photos, shade list and SKU list.

Description warning

Generic descriptions such as cosmetics/makeup may cause HS misclassification, cosmetic dossier mismatch and labeling issues.

Check point	Documents to compare	Risk if wrongly described	Suggested goods description
Finished product form	Catalogue, product photos, artwork and manufacturer description	Wrong HS between 3304.91.00 and 3304.99.90; customs may request clarification	Blush/pressed powder cheek makeup, brand…, shade…, SKU…
Function/claim	Original label, brand website, notification dossier and marketing material	Acne, whitening, SPF or treatment claims may exceed cosmetic boundaries	Describe makeup/cheek color function; avoid treatment claims in customs documents.
INCI ingredients	Formula/INCI list, SDS/MSDS if any	Ingredient names may mismatch between notification dossier, label and PIF	Align INCI names across notification, label and PIF.
Shade/SKU set	Shade list, SKU list, Packing List and artwork	Mismatch in number of shades or product names between Invoice and notification	State shade/SKU clearly when multiple colors are imported.
Goods condition	Invoice, Packing List, contract and label photos	Tester/sample goods declared as commercial stock may create policy issues	State new cosmetic blush, not pharmaceutical product.

HS CODE – DUTIES – C/O

HS classification should be determined by product form and principal makeup function. The critical distinction is whether the blush is in powder form or in cream/liquid/gel/stick form.

Reference HS code	Applicable case	Review basis	Risk if wrong	Documents to compare
3304.91.00	Blush in powder form, whether or not compressed: pressed blush, loose blush, baked powder blush	Heading 3304 for beauty/makeup preparations; subheading 3304.91 for powders	If actual goods are cream/liquid/stick, this code may be challenged	Catalogue, photos, artwork, physical form, packing list, notification dossier
3304.99.90	Cream, liquid, gel, balm or stick blush not classifiable as powder	Other preparations under 3304.99; product form and makeup function must be reviewed	Wrongly declaring under powder or skincare may affect duties and description	INCI, texture, usage method, artwork, label, COA if any
3304.99.30	Only to be reviewed when the product is actually face/skin cream or lotion; not a default code for blush	Depends on goods description, use area, claim and dosage form	Confusing color makeup with face/skin lotion may lead to HS error	Catalogue, claims, use area, directions
3304.10.00 / 3304.20.00	Not primary blush codes; relevant only where a set includes lip or eye makeup items	Used as warning for mixed palettes/sets	A multi-item set may require line separation or set-classification review	Set BOM, item photos, invoice breakdown

Tax item	HS 3304.91.00 – powder blush	HS 3304.99.90 – cream/liquid/stick blush	Condition	Risk control
MFN import duty	Reference 22%	Reference 18%	Applies where MFN treatment is used and no special preferential origin is claimed	Check the tariff on the declaration date.
Ordinary import duty	Reference 33%	Reference 27%	May apply where MFN/special preferential treatment is not available	Lock HS and origin before ETA.
Import VAT	Standard 10%; may be 8% if eligible and not excluded	Standard 10%; may be 8% if eligible and not excluded	Review Decree 174/2025/ND-CP and exclusion appendices at import time	Do not assume 8% without checking the current VAT policy.
Special preferential duty under C/O	May be lower than MFN under the applicable FTA tariff	May be lower than MFN under the applicable FTA tariff	Valid C/O/origin document, origin criteria, direct consignment and matching documents	Wrong form, HS, description or third-party invoice may lead to rejection.

Origin route	C/O form or origin document	Special preferential duty handling	Conditions	Documents to compare	Risk
ASEAN	Form D / ATIGA origin document if applicable	Check ATIGA tariff for the actual HS; may be lower than MFN if origin rules are met	WO/RVC/CTH/CTSH as applicable; direct consignment	C/O, Invoice, Packing List, B/L, HS, description	Wrong origin criterion or goods description may deny preference.
China	Form E or RCEP C/O	Check ACFTA/RCEP tariff for the actual HS	Correct agreement form and third-party invoice declaration if any	C/O, third-party invoice if any, B/L, packing	Wrong Form E/RCEP or weak direct consignment evidence.
Korea	Form AK, Form VK or RCEP C/O	Compare AKFTA/VKFTA/RCEP and select only when rules are met	Origin criteria and direct shipment under the chosen FTA	C/O, commercial documents, manufacturer declaration if needed	Wrong form or HS on C/O.
Japan	Form AJ, Form VJ, CPTPP or RCEP	Check AJCEP/VJEPA/CPTPP/RCEP tariff by HS	Depends on route and origin rule of each agreement	C/O/origin statement, B/L, invoice	Unsupported origin or transit inconsistency.
EU / UK	EUR.1 or origin statement under EVFTA/UKVFTA	Check EVFTA/UKVFTA tariff by HS	Exporter/origin statement must meet agreement requirements	Origin statement/EUR.1, invoice, B/L	Wrong origin text or goods description.
Australia – New Zealand / CPTPP	Form AANZ or CPTPP origin document	Check AANZFTA/CPTPP tariff by HS	Origin rule and transport documents must match	C/O, invoice, B/L, packing	Mismatch between origin, export country and transport route.
India / Hong Kong / EAEU	Form AI, Form AHK or EAV where applicable	Check each agreement by HS and actual origin	Only use where origin and route fall under the agreement	C/O, commercial and transport documents	Wrong agreement or form may deny preference.

C/O check item	What must match	Pre-ETA check method
Form and agreement	The form must match the route and origin	Confirm country of manufacture, country of export, transport route and most suitable FTA.
Origin criterion	WO, RVC, CTH, CTSH or the applicable criterion	Review product-specific rules of origin by HS; do not check form only.
Description and HS	Blush name, product form, HS, quantity and weight must match the document set	Compare C/O with Invoice, Packing List, B/L and notification dossier.
Third-party invoice	Must be properly declared where used	Check remarks, invoice issuing country and transaction structure.
Issue date and validity	C/O must be valid, correctly signed/stamped and within the required timeline	Review issue date, stamp, signature and reference number before originals are dispatched.

APPLICABLE SPECIALIZED POLICIES

Goods situation	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Commercially imported blush	Cosmetic notification, labeling control and PIF retention	Notification form, CFS, authorization letter, INCI, artwork	Drug Administration of Vietnam / National Single Window	Before market circulation; review before ETA	Missing or mismatched notification creates post-clearance risk.
Multiple shades/SKUs	Review notification scope and product naming	Shade list, SKU list, label artwork	Cosmetic notification system	Before finalizing documents	Mismatch between Packing List and notification may trigger questions.
Claims such as SPF/whitening/acne/treatment	Review cosmetic claim boundary and advertising compliance	Artwork, website, claim sheet, supporting data if any	Relevant cosmetic/advertising authority	Before label printing and import	Treatment or sunscreen claims may complicate dossier review.
Sample/tester/commercial gift	Review import purpose, label and circulation plan	Invoice, packing, purpose explanation	Customs and specialized authority if relevant	Before ETA	Do not declare samples if goods will be sold commercially.
EPE/FDI/factory import	Review import regime, use purpose and domestic circulation	Contract, use plan, internal documents	Customs office managing the relevant regime	Before declaration	Domestic sale may trigger additional obligations.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective timing	Role in the procedure	Key articles/appendices	Review note
Circular	Circular 06/2011/TT-BYT on cosmetic management, as amended including Circular 34/2025/TT-BYT	Ministry of Health	Circular 34/2025/TT-BYT effective from 18 Aug 2025	Cosmetic notification, PIF, labeling and import management	Provisions on notification, PIF, labeling and import	Check the consolidated/current version at dossier time.
Decree	Decree 26/2023/ND-CP	Government	Effective from 15 Jul 2023	MFN import tariff schedule	Appendix II, heading 33.04	Used for MFN review; does not replace FTA tariff schedules.
Decree	Decree 174/2025/ND-CP	Government	Effective from 01 Jul 2025 to 31 Dec 2026	VAT reduction policy if eligible	Exclusion appendices and conditions	Do not assume 8% VAT without HS/policy review.
Decree	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Check current validity at circulation time	Imported goods labeling	Mandatory label contents and Vietnamese supplementary label	Must be read together with cosmetic labeling rules.
Origin regulations	Regulations implementing ATIGA, ACFTA, AKFTA, VKFTA, AJCEP, VJEPA, EVFTA, UKVFTA, CPTPP, RCEP…	MOIT/Government	By each agreement	Special preferential duty under C/O	Origin rules, direct consignment, third-party invoice	Review by actual route and documents.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses should search the official document number on the Government e-document portal, legal document database or the issuing authority’s website before application.

View consolidated Circular 06/2011/TT-BYT View Decree 26/2023/ND-CP View Decree 174/2025/ND-CP

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice, Packing List, Bill of Lading/Air Waybill, Sales Contract/Purchase Order if any, C/O if claiming preference, catalogue, product photos and shade/SKU list.

Cosmetic regulatory documents

Cosmetic product notification, CFS, authorization letter, label artwork, INCI list, PIF, COA/SDS if available and Vietnamese label dossier.

Document group	Required documents	Used for	Usually prepared by	Common errors	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Declaration, duty calculation and cargo release	Importer, seller, forwarder	Generic product name, missing shade/SKU	Compare against notification dossier and label.
Origin	C/O or origin document	Special preferential duty	Seller, exporter, importer	Wrong form, HS or origin criterion	Check form, HS, description, issue date and direct shipment.
Cosmetic notification	Notification form, CFS, authorization letter, product documents	Market circulation and specialized review	Brand owner, importer, regulatory team	Product/manufacturer name mismatch	Check every product name, shade/SKU and brand.
Label/PIF	Artwork, supplementary label, INCI, PIF, COA/SDS if any	Post-clearance and circulation control	Importer, brand owner	Missing ingredients, batch, expiry or warnings	Review mandatory content and claims before ETA.

100% matching rule: product name, quantity, shade/SKU, origin, manufacturer, batch, expiry date and ingredients should match across commercial documents, notification dossier, label, PIF 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 blush powder or cream/liquid/stick?	Catalogue, photos, artwork, INCI	Wrong duty and HS challenge	Lock HS before ETA and prepare form explanation.
Cosmetic notification	Is the notification number valid and for the right product?	Notification, authorization letter, CFS	Insufficient circulation basis or dossier supplement	Compare product name, brand, manufacturer and shade/SKU.
Labeling	Are original/supplementary labels complete?	Artwork, supplementary label, product photos	Label supplement or explanation request	Approve label before shipment.
C/O	Is special preferential duty supported?	C/O, invoice, B/L	Preference denial and duty adjustment	Review form, origin criterion and direct consignment.
Claim	Does it contain treatment, SPF, whitening or acne claims?	Label, website, marketing material	Claim may exceed cosmetic boundary	Review claim before notification and import.

PRACTICAL E2E PROCEDURE

Step 1 – Pre-ETA review

Lock product form, HS, duty, C/O, notification dossier, label and claim risks. Prepare a shade/SKU list for multi-shade shipments.

Step 2 – Freeze commercial and technical documents

Compare Invoice, Packing List, B/L/AWB, catalogue, artwork, INCI, notification and authorization/CFS.

Step 3 – Complete notification/label where required

Prepare cosmetic notification before market circulation; review Vietnamese label and PIF readiness.

Step 4 – Open customs declaration

Green channel: system-based release. Yellow channel: document inspection. Red channel: document and physical inspection.

Step 5 – Clearance and post-clearance control

Move goods to warehouse, apply supplementary labels where required, file lot documents and prepare explanation dossier.

Step 6 – Circulation control

Control commercial claims, advertising, expiry, batch, storage condition and distribution documents.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic “cosmetics/makeup” description	Customs requests catalogue/HS explanation	State blush, product form and shade/SKU clearly	Invoice, Packing List, catalogue
Wrong HS between 3304.91.00 and 3304.99.90	Wrong duty, C/O issue and clearance delay	Confirm finished product form before declaration	Artwork, photos, INCI
Missing or wrong cosmetic notification	Post-clearance/circulation risk	Check notification number and product name	Notification, CFS, authorization
Wrong C/O form or origin criterion	No special preferential duty	Review C/O before shipment departure	C/O, invoice, B/L
Claim exceeding cosmetic boundary	Label/notification/advertising correction	Review claims before label printing and import	Artwork, website, marketing material
Shade/SKU mismatch	Dossier supplement and delay	Prepare shade/SKU reconciliation table	Packing List, SKU list, notification

FAQ

1. Does blush require an import license?

Blush is a cosmetic product. The importer must review cosmetic notification and circulation requirements; do not conclude no license/dossier is needed without checking actual documents.

2. What is the main HS for blush?

Powder blush is commonly reviewed under 3304.91.00; cream/liquid/stick blush may require 3304.99.90 or another suitable code based on actual nature.

3. Can C/O reduce duty?

Yes, if the C/O/origin document is valid and the HS line is eligible under the applicable FTA tariff schedule.

4. Is Vietnamese supplementary labeling required?

Imported goods circulated in Vietnam should be reviewed for Vietnamese labeling under general labeling rules and cosmetic-specific rules.

5. Are tester/sample goods handled the same as commercial goods?

It depends on purpose and quantity, but cosmetic policy, labeling, customs documents and circulation risk still need review.

6. What if the invoice name differs from the notification dossier?

Review immediately before ETA; if product nature, brand, shade or manufacturer differs, commercial or notification documents may need correction.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides the HS, duty, cosmetic notification, C/O, labeling and risk-control map for blush imports. In real shipments, businesses should still review catalogue, INCI, artwork, documents, origin and import purpose.

Coordination capacity

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

Support scope

Pre-ETA HS, duty, C/O and cosmetic policy review.
Cross-check Invoice, Packing List, B/L/AWB, notification dossier, label and PIF.
Customs declaration, Green/Yellow/Red channel handling and post-clearance filing.

For shipments involving cosmetic notification, C/O or labeling requirements, businesses should not wait until cargo arrival to review documents. Even a small mismatch between Invoice, Packing List, catalogue, artwork, C/O or label can cause document supplement requests, clearance delays or unplanned storage charges.

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