Problem: Body spray can be confused with perfume, fragrance mist, deodorant, room spray or raw fragrance oil. If the description is generic, the importer may use the wrong HS Code, miss cosmetic notification, mis-handle labeling or overlook dangerous goods risks. Agitate: discrepancies among invoice, packing list, catalogue, label and C/O may delay customs clearance, remove preferential duty entitlement and create unplanned DEM/DET costs. Solution: this guide provides an E2E (End-to-End) compliance map for HS, duty, C/O, specialized policy, customs documents and pre-ETA risk control.

ProductBody spray for use on human body

Reference HS3303.00.00 – perfumes and toilet waters

Main taxesMFN 18%; VAT 10%; ordinary reference 27%

PolicyCosmetic notification, labeling, DG check if alcohol/aerosol

Legal note This article applies only to body spray in the product group of perfume, eau de parfum, body spray and fragrance mist. Actual classification and policy must be reviewed against catalogue, datasheet, formula/claims, alcohol content, packaging type, original label, origin and import purpose. It should not be used as a blanket conclusion for premium perfume, fragrance oil, deodorant, pressurized aerosol or therapeutic-claim products.

QUICK FACT

Item	Review point	Operational value
Product nature	Body spray is a cosmetic fragrance product for use on the body.	Confirm that it is a cosmetic finished product, not raw fragrance oil, room spray or deodorant.
Reference HS	3303.00.00 – perfumes and toilet waters.	Applicable where the principal function is body fragrance and the product is packed for retail sale.
Import taxes	MFN 18%; ordinary reference 27%; VAT 10%.	Check tariff and C/O status at the customs declaration date.
Cosmetic policy	Cosmetic product notification should be available before importation/market circulation.	The notification, authorization letter, CFS and label must match the product identity.
Labeling	Original label and Vietnamese supplementary label should be reviewed.	Name, ingredients, function, warnings, origin and responsible party must be consistent.
Transport risk	Alcohol-rich or aerosol products may require DG review.	Carrier may require MSDS/SDS, UN classification and packing instructions.

SCOPE OF APPLICATION

This guide applies to imported body spray sold or distributed as a cosmetic personal-care product in Vietnam. Products in the same commercial family such as perfume, eau de parfum and fragrance mist must not be automatically treated the same because alcohol ratio, claims, packaging form and regulatory purpose may differ.

Samples, testers, promotional goods, combos and EPE/FDI use cases require a separate review.
Deodorizing, antibacterial, sweat-control or therapeutic claims may move the product closer to other regulatory boundaries.
Alcohol, propellant, pressurized cans or special accessories may trigger transport and technical-document requirements.
Review catalogue, datasheet, SKU, original label, MSDS/SDS and actual import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Main function

Light body fragrance; not a medicine, not a therapeutic product and not a raw fragrance material.

Product form

Liquid spray containing fragrance, solvent, water/alcohol and cosmetic additives, packed in spray bottles.

Documents to review

Catalogue, original label, INCI list, CFS, authorization letter, MSDS/SDS, product images and cosmetic notification.

TECHNICAL IDENTIFICATION CRITERIA

Criterion	Document to compare	Risk if misdescribed	Suggested customs/commercial description
Trade name and form	Catalogue, label, product image	Generic “spray” may be challenged as room spray, chemical or DG cargo.	Body spray cosmetic fragrance for body use, brand…, volume…, new 100%.
Function/claims	Label, marketing material, notification file	Antibacterial, therapeutic or sweat-control claims may change the regulatory review.	Use cosmetic function only: body fragrance/fragrance mist.
Ingredients and alcohol content	Formula, INCI list, MSDS/SDS	High alcohol content may create dangerous-goods transport requirements.	Review flash point and DG status before air/sea booking.
Packaging form	Bottle photo, volume, carton specification	Aerosol or pressurized containers may alter transport and storage handling.	State non-pressurized spray or aerosol if applicable.
Origin and C/O	C/O, invoice, packing list, transport docs	Incorrect origin may lead to denial of preferential duty.	Match origin, C/O form, origin criterion and product description before ETA.

HS CODE – DUTY – C/O

HS classification basis: Body spray/fragrance mist should be classified by its principal function. Where it is a retail-packed spray used directly on the body for fragrance, not a medicine, not deodorant/antiperspirant and without therapeutic claims, the working reference HS is 3303.00.00 – perfumes and toilet waters. If it is a deodorant, antiperspirant, room spray, raw fragrance oil, pressurized aerosol or a product with special claims, reassess HS against catalogue, label, INCI, MSDS/SDS and import purpose.

HS CLASSIFICATION LAYERING

Layer	Code	Meaning	Use for body spray
Chapter	33	Essential oils; perfumery, cosmetic or toilet preparations.	Cosmetic/fragrance preparation for external body use.
Heading	3303	Perfumes and toilet waters.	Main function is body fragrance.
Subheading	3303.00	Perfumes and toilet waters.	May include fragrance mist/body spray of the same nature.
Vietnam line	3303.00.00 / 33030000	Perfumes and toilet waters.	Reference when label, notification and composition confirm body fragrance use.

COMMON HS EXCLUSIONS

Possible group	When to consider	Risk if wrong	Documents to lock
3307.20 deodorants/antiperspirants	Main claim is deodorizing or sweat control.	Wrong function, HS, duty/FTA and notification scope.	Label, claims, INCI, notification, catalogue.
3307.49 room fragrance	Room spray, fabric spray or air freshener, not for body use.	Wrong cosmetic scope and labeling policy.	Directions, warnings, MSDS/SDS.
3302 fragrance mixtures/raw materials	Fragrance compound or raw fragrance material for production.	Confuses finished goods with raw materials.	COA, MSDS/SDS, contract, import purpose.
3304 skin care/make-up	Skin care is the principal function and fragrance is secondary.	HS may conflict with label/notification claims.	Principal function, label, ingredients, notification.

DETAILED TAX TABLE – BODY SPRAY HS 3303.00.00

Tax/policy	Reference rate	Condition	Checkpoint
MFN import duty	18%	Goods qualify for MFN and no special FTA preference is claimed.	Check HS 33030000, exporting country and tariff at declaration date.
Ordinary import duty	27%	When MFN/FTA is not applicable or ordinary duty must be used.	Do not apply automatically where MFN origin is available.
Import VAT	10%	Ordinary imported cosmetic body spray.	Verify VAT policy at declaration date.
Excise tax	Not typically identified for ordinary cosmetic body spray	Do not treat as alcoholic beverage if external-use cosmetic.	Reassess if the file shows non-cosmetic alcohol/chemical solution.
Environmental protection tax	Not typically identified	Not presumed for retail-packed cosmetics.	Review if propellant/aerosol/packaging is special.

SPECIAL PREFERENTIAL C/O/FTA TABLE – HS 3303.00.00

Operational note: The rates below are working references for 2026. At declaration, re-check the effective special preferential tariff schedule, origin, direct transport and origin proof. Invalid C/O may revert the shipment to MFN 18%.

Origin/route	Agreement/Form	Reference special rate	Main condition	Documents	Risk
ASEAN	ATIGA – Form D	0%	ASEAN origin and direct transport.	Form D, invoice, packing list, B/L, HS 3303.00.00.	Wrong form or origin criterion denies preference.
China	ACFTA – Form E	0%	Chinese origin under ACFTA.	Form E, third-party invoice if any, B/L, stamp/signature.	Form E is often checked carefully.
RCEP	RCEP origin proof	9% for ASEAN/China/Korea/Australia/NZ; Japan about 9.8%	Use only if RCEP is documentarily or commercially suitable.	RCEP proof, origin criterion, route.	May be more expensive than ACFTA/ATIGA/VJEPA.
Korea	AKFTA Form AK / VKFTA Form VK	5%	Korean origin and valid C/O.	Form AK/VK, invoice, packing list, B/L.	No valid C/O: MFN 18%.
Japan	VJEPA Form VJ / AJCEP Form AJ / CPTPP	0% if qualified	Japanese origin and valid origin proof.	Form VJ/AJ or CPTPP proof, direct transport.	Unclear origin may trigger verification.
EU	EVFTA – EUR.1/origin statement	2.2% reference for 2026	EU origin and valid EVFTA proof.	EUR.1/origin statement, REX if any, invoice, B/L.	Invalid self-certification denies preference.
UK	UKVFTA	2.2% reference for 2026	UK origin and valid UKVFTA proof.	Origin proof, invoice, B/L.	Wrong EVFTA/UKVFTA mechanism may revert to MFN.
Australia/New Zealand	AANZFTA/CPTPP/RCEP	0% under AANZFTA/CPTPP; RCEP about 9%	Select the best supported agreement.	Form AANZ or relevant origin proof.	Wrong choice increases duty.
India	AIFTA – Form AI	5%	Indian origin under AIFTA.	Form AI, invoice, B/L.	Without valid Form AI, MFN may apply.
Chile	VCFTA – Form VC	5%	Chilean origin under VCFTA.	Form VC, invoice, B/L.	Check direct transport carefully.
Hong Kong	AHKFTA – Form AHK	18% reference; may not improve over MFN	Use only after checking the official schedule.	Form AHK, invoice, B/L.	Do not assume lower-than-MFN treatment.

C/O CHECKLIST BEFORE CLAIMING PREFERENCE

Correct C/O form or self-certification mechanism.
Clear origin criterion: WO, RVC, CTH, CTSH or PSR.
Description, brand, volume, quantity and weight match invoice/packing list.
HS on C/O, if shown, does not conflict with 3303.00.00.
Check third-party invoice, direct transport, issue date, stamp/signature, issuer and validity.
Do not claim preference using draft C/O, wrong form or incomplete origin proof.

SPECIALIZED POLICY MATRIX

Scenario	Possible policy	Documents to check	Authority/portal	Best timing	Risk note
Standard body spray cosmetic	Cosmetic notification, customs clearance and labeling.	Notification, CFS, authorization, ingredients, label, catalogue.	Drug Administration/health authority and customs system.	Before ETA.	Do not wait until arrival to fix notification mismatch.
Alcohol-rich product	Possible DG transport control.	MSDS/SDS, flash point, UN number if any.	Carrier/airline/shipping line/forwarder.	Before booking.	Shipment may be rejected or re-routed.
Aerosol or pressurized can	DG/pressurized packaging review.	Packaging photo, propellant, MSDS/SDS.	Carrier, port/warehouse and customs if inspected.	Before booking and loading.	Do not describe as ordinary body spray if it is aerosol.
Sample/tester/promotional goods	May still require cosmetic and labeling review if put on market.	Purpose, quantity, label, program document.	Customs and cosmetic authority depending on case.	Before ETA.	Samples are not automatically exempt.
EPE/FDI/factory import	Policy depends on import type and market circulation.	Contract, purpose, use plan, notification if circulated.	Customs managing the import regime.	Before declaration.	Wrong regime may create post-clearance issues.

LEGAL DOCUMENTS TO REVIEW

Document group	Legal document	Issuing authority	Effective timing	Role	Key review point	Note
Cosmetics circular	Circular 06/2011/TT-BYT on cosmetic management	Ministry of Health	Effective from 01/04/2011; amended	Basis for notification, import, labeling and product information file.	Notification form, CFS, authorization, labeling responsibilities.	Review consolidated/amended version.
Amending circular	Circular 34/2025/TT-BYT	Ministry of Health	Issued 03/07/2025, effective 18/08/2025	Updates cosmetic management and notification dossier requirements.	Check transitional and dossier rules.	Apply according to effective date.
Labeling	Decree 43/2017/NĐ-CP and Decree 111/2021/NĐ-CP	Government	Decree 111 effective 15/02/2022	Imported goods label and Vietnamese supplementary label.	Product name, origin, responsible party, ingredients, warnings.	Review before mass production/import.
Tariff	Decree 26/2023/NĐ-CP	Government	Effective 15/07/2023	MFN tariff basis.	Tariff schedule by HS.	Check at declaration date.
Ordinary duty	Decision 15/2023/QĐ-TTg or current replacement	Prime Minister	From 15/07/2023 according to policy summary	Ordinary duty calculation basis.	150% principle where applicable.	Verify official text before use.
FTA/C/O	Special preferential tariff decrees for ATIGA, ACFTA, AKFTA, VKFTA, AJCEP, VJEPA, CPTPP, EVFTA, UKVFTA, RCEP, AANZFTA, AIFTA, AHKFTA	Government/MOIT/MOF	According to each FTA schedule	Special duty preference with valid C/O.	Origin criteria, C/O form, direct transport.	Do not claim preference with invalid C/O.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses should verify document numbers through the Government legal document portal, official legal databases or the issuing authority’s website before application.

Government legal portal Vietnam Trade Portal Drug Administration of Vietnam

CUSTOMS DOCUMENT SET

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 label and SKU list.

Specialized documents

Cosmetic product notification.
CFS where required in the notification dossier.
Authorization letter.
INCI ingredient list, original and Vietnamese labels.
MSDS/SDS for alcohol/aerosol products.

DOCUMENT CHECKLIST BY OPERATION

Document group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, packing list, contract/PO	Declaration, valuation and quantity check	Importer/supplier	Product name inconsistent with label/notification.	Match name, volume, quantity, Incoterms and origin.
Transport	B/L or AWB, arrival notice, pre-alert	D/O, manifest and ETA control	Forwarder/carrier	Wrong consignee or goods description.	Compare pre-alert with commercial docs and MSDS.
Cosmetic	Notification, CFS, authorization, ingredients, label	Import/market circulation basis	Importer/regulatory team	Expired CFS/authorization or unmatched product name.	Check validity and product identity.
Origin	C/O and transport evidence	FTA preference	Supplier/exporter/importer	Wrong form, HS or description.	Review every C/O field before claiming preference.
Label/DG	Original label, supplementary label, MSDS/SDS	Market circulation and transport	Importer/supplier/forwarder	Missing warnings or DG information.	Review labels and SDS before booking.

CUSTOMS HOLD DECISION POINTS

Decision point	Question	Evidence	Consequence if unclear	Recommended handling
HS Code	Does it fit 3303.00.00 as body fragrance?	Catalogue, label, ingredients, MSDS/SDS	HS reclassification and duty change.	Finalize description and technical basis.
Cosmetic notification	Does the notification match product, owner and origin?	Notification, CFS, authorization, label	Supplement request or circulation risk.	Review before ETA.
DG risk	Alcohol/aerosol/pressurized packaging?	MSDS/SDS, packaging photo	Carrier rejection or extra cost.	Ask supplier for SDS before booking.
C/O	Can FTA preference be claimed?	C/O, invoice, B/L	Denied preference or verification.	Check form, origin criterion and direct transport.
Supplementary label	Is Vietnamese labeling ready?	Original label, VN label draft	Post-clearance/market circulation risk.	Prepare label before sales.

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Confirm HS, duty, C/O, cosmetic notification, labeling and DG risk.

Step 2 – Lock documents

Lock invoice, packing list, B/L/AWB, catalogue, label, notification and MSDS/SDS.

Step 3 – Specialized documents

Review notification, CFS, authorization and label before arrival.

Step 4 – Customs declaration

Green lane: conditional release; Yellow lane: documentary check; Red lane: documentary and physical inspection.

Step 5 – Clearance and delivery

Take delivery, check packaging, manage SKU/lot and supplementary labels.

Step 6 – Post-clearance archive

Keep declaration, tax records, C/O, notification, labels and SDS.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Prevention	Documents
Generic “spray” description	Wrong HS/policy.	State body spray cosmetic fragrance for body use.	Catalogue, label, images.
Missing cosmetic notification	Delay or circulation issue.	Check notification number before ETA.	Notification, CFS, authorization.
Invalid C/O	Loss of preferential duty.	Review C/O fields before declaration.	C/O, invoice, B/L.
Uncontrolled alcohol/aerosol	Carrier rejection or DG cost.	Request MSDS/SDS and DG classification.	MSDS/SDS, packaging photo.
Label mismatch	Post-clearance/market risk.	Approve original and VN labels early.	Labels, notification, catalogue.

FAQ

Question	Answer
Does imported body spray need cosmetic notification?	Yes, if it is a cosmetic product placed on the Vietnamese market.
Which HS code is commonly reviewed?	Reference HS is 3303.00.00 if the principal function is body fragrance.
Is C/O mandatory?	Not mandatory for clearance, but needed for special preferential duty.
Is quality inspection/conformity certification required?	For ordinary cosmetic body spray, the focus is cosmetic notification and labeling; special features require further review.
Is alcohol-containing body spray dangerous goods?	Not by name alone; check MSDS/SDS, flash point and packaging.
Are samples/testers treated the same as commercial goods?	It depends on purpose and market circulation; do not assume exemption.
What if invoice name differs from label/notification?	Correct documents or prepare explanation before declaration.

IMPLEMENTATION SOLUTION FROM TGIMEX

This guide maps HS, tax, documentation and specialized policy issues for body spray. In actual shipments, the importer still needs to review catalogue, datasheet, notification, label, MSDS/SDS, documents, origin and import purpose.

Operational capability

Agency network in over 60 countries, WCA, WCA China Global, VLA and HNLA membership; sea, air, road/rail freight, customs clearance, C/O, permits, warehousing and inland delivery.

Support scope

Pre-ETA review of HS, C/O, duty, label and SDS.
Compliance document cross-check.
International freight and pre-alert coordination.
Customs declaration and channel handling.
Post-clearance record keeping.

TGIMEX supports an E2E import plan: pre-ETA policy review, document control, international transport coordination, customs clearance, inland delivery and post-clearance archiving.

Note: This content is for operational guidance and does not replace official HS classification, customs consultation or legal documents at the declaration date.

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