Deodorant is a cosmetic product that can easily be misclassified if the shipment is described only as “body spray”, “roll-on” or “cosmetic goods” without clarifying the format, use, ingredients, volume and cosmetic notification dossier. Wrong HS code, missing cosmetic notification receipt number, discrepancies in formula/label/claim, or confusion between deodorant and antiperspirant may lead to additional dossier requests, inspection channel escalation, loss of C/O preferential duty or DEM/DET costs. This article provides an E2E (End-to-End) checklist before ETA: HS 3307.20.00, duties, C/O/FTA, cosmetic notification, PIF, labeling and customs documents.

3307.20.00Main HS

20%MFN

10%VAT

Cosmetic notificationSpecialized dossier

QUICK FACTS

Review item	Operational conclusion	Risk if handled incorrectly
Applicable product	Deodorant in roll-on, stick, gel, cream, non-pressurized spray or aerosol format for body odor control.	A generic description may be confused with body mist, perfume, soap or bath preparations.
Reference HS	3307.20.00 – Personal deodorants and antiperspirants.	Body mist/perfume may fall under 3303; soap under 3401; shaving cream under 3307.10.
Import duty	MFN 20%; ordinary duty reference 30%; VAT 10%.	Wrong HS code leads to wrong duty, wrong C/O treatment and post-clearance risks.
Specialized policy	Imported cosmetics require a cosmetic product notification receipt number before circulation in Viet Nam.	Missing or mismatched notification may trigger dossier supplement, detention or post-market inspection.
Separate review points	Aerosol/pressurized spray, alcohol content, “clinical” or “treat sweating” claims, antibacterial claims, aluminum salts, Vietnamese sub-label.	Aerosol may trigger MSDS/DG transport requirements; excessive claims may be challenged.

Legal note: Duty rates in this article are reference data at the drafting time. Enterprises must re-check tariff schedules, VAT policy, FTA special preferential tariffs and cosmetic dossiers at the time of customs declaration. Do not conclude that no permit or specialized requirement applies until catalogue, label, formula, claim, C/O and import purpose are reviewed.

SCOPE OF APPLICATION

This article applies to imported deodorant used on the human body for odor control or body freshness as a cosmetic product.

Covered by this article

Roll-on deodorant, stick deodorant, deodorant cream, deodorant gel, body deodorant spray and new commercial goods.

Not automatically covered

Shower gel, soap, scrub, body mist, cosmetic antiperspirant with strong sweat-control claims, shaving cream, perfume, room deodorizer or medical-use goods.

Review must be based on catalogue, datasheet, SKU/model, original label, ingredient formula, packaging format and actual import purpose. Samples, gifts, warranty goods, project goods or EPE/FDI imports may require different dossier handling.

CLASSIFICATION & PRODUCT IDENTIFICATION

Deodorant must be identified by cosmetic nature, format and claims. A “body spray” may be closer to body mist/perfume if the main function is fragrance, while a product for personal odor control may be considered under 3307.20.00. Aerosol or alcohol-based products should have an MSDS for international transport screening.

Product format

Roll-on, stick, cream, gel, pump spray or aerosol. Aerosol requires additional DG transport review.

Main function

Body odor control and personal deodorizing. Claims to treat excessive sweating must be reviewed carefully.

Ingredients to review

Alcohol, fragrance, odor absorbers, aluminum salts in antiperspirants, preservatives, colorants and antibacterial agents.

Technical dossier

Original label, INCI formula, CFS if required, Letter of Authorization, PIF and SKU/fragrance list.

TECHNICAL IDENTIFICATION CRITERIA

Criteria to check	Documents to compare	Risk if misdescribed	Suggested customs/commercial description
Product format	Catalogue, original label, product photos, packing specification	Confusion with body mist/perfume or other hygiene preparations	“Body deodorant, roll-on/stick/spray, brand…, volume…, 100% new”
Function/claim	Artwork, brand website, draft notification	Medical or therapeutic claims may exceed cosmetic scope	Use neutral claim: “personal deodorant / body deodorant”
INCI ingredients	Formula, ingredient list, PIF, COA if any	Mismatch with notification, label and post-market dossier	Cross-check INCI on label, notification and PIF before ETA
Aerosol/alcohol	MSDS, DG declaration, packing list	Carrier may reject cargo or require additional DG documents	Declare aerosol/flammable status to carrier if applicable
SKU/fragrance/volume	SKU list, barcode list, invoice, packing list	Notification may not cover all variants	Split line items by SKU/fragrance/volume where necessary

HS CODE – DUTIES – C/O

For imported deodorant, the HS code must not be determined only from commercial wording such as “deodorant”, “body spray” or “roll-on”. Classification should be based on the principal function, product form, original label, formula and product claims. For personal deodorants or antiperspirants applied to the human body, the key reference code is 3307.20.00. If the file shows that the product is primarily perfume/body mist, soap, bath preparation, shaving cream or room deodorizer, a different heading must be reviewed.

Classification principle: HS 3307.20.00 should be used only when the file supports that the product is a personal deodorant or antiperspirant. Before customs declaration, lock the product description in Vietnamese and English: “personal deodorant/antiperspirant – roll-on/spray/stick/gel/cream – volume – brand – SKU”.

Product branch to distinguish	Reference HS code	Classification basis	Ordinary import duty	MFN	VAT	Risk if misclassified	Documents to cross-check
Personal deodorant / antiperspirant	3307.20.00	Main function is body odour control or anti-perspiration; applied directly on the human body.	30%	20%	10%	Wrong HS causes incorrect duty, incorrect FTA/C/O claim, wrong cosmetic notification scope and post-clearance exposure.	Original label, INCI formula, cosmetic notification, catalogue, invoice, packing list, C/O.
Body mist / perfume / fragrance spray	Heading 3303 if the product is perfume or toilet water	The principal function is fragrance, not deodorising or antiperspirant performance.	According to the final code	According to the final code	Usually 10%	Misclassifying body mist as deodorant may distort HS, duty and cosmetic dossier.	Claims, product description, fragrance concentration, label, catalogue.
Deodorant soap / cleansing soap	Heading 3401 if the product is soap or washing preparation	Bar/liquid product with cleansing as the principal function, not a leave-on deodorant.	According to the final code	According to the final code	Usually 10%	Vague “deodorant soap” wording may trigger a dispute between cosmetic deodorant and soap classification.	Ingredients, product form, directions for use, label.
Shaving cream / pre-shave / after-shave	3307.10.00 if it is a shaving preparation	The main function is pre-shave, shaving or after-shave use.	According to the final code	According to the final code	Usually 10%	Wrong subheading within Chapter 33 affects duty and customs description.	Label, claims, directions for use, catalogue.
Room deodorizer	Other subheadings under 3307 depending on product nature	Not applied to the human body; used for room or space deodorising.	According to the final code	According to the final code	Usually 10%	Room deodorizer may be wrongly declared as personal cosmetic product.	Label, directions for use, intended use.

DETAILED DUTY TABLE FOR HS 3307.20.00

Tax / charge	Reference rate	When applicable	Operational basis to verify	Risk to control
Ordinary import duty	30%	When the goods do not qualify for MFN treatment or special preferential FTA rates.	Decision 15/2023/QD-TTg and the ordinary-duty principle of 150% of MFN unless a separate ordinary rate is specified.	If origin/MFN eligibility cannot be proven, duty cost may be higher than planned.
Preferential import duty – MFN	20%	For goods originating from a country/territory having MFN treatment with Viet Nam, where no special FTA preference is claimed.	Preferential import tariff schedule and lookup data for 3307.20.00.	Use MFN as the base landed-cost scenario if preferential C/O is not ready or is rejected.
Import VAT	10%	Applied according to the tariff/VAT schedule at the customs declaration date; VAT reduction can only be considered where current rules and the system allow it.	VAT schedule in the customs declaration system and VAT regulations effective on the registration date.	Do not automatically use 8% if the system/tariff schedule or current regulation does not allow it.
Special preferential duty under FTA	May be lower than 20%; many routes may reach 0% if the current FTA schedule allows	Only with valid C/O/origin proof, correct form, origin criterion, transport route and customs declaration.	Relevant FTA tariff schedule for the declaration year: ATIGA, ACFTA, AKFTA, VKFTA, AJCEP, VJEPA, EVFTA, UKVFTA, CPTPP, AANZFTA, AIFTA, AHKFTA, RCEP.	Incorrect C/O form, HS, goods description, origin criterion or direct transport evidence may result in MFN assessment.

SPECIAL PREFERENTIAL C/O/FTA TABLE BY ROUTE

Origin / route	C/O form or origin proof	Rate to verify for HS 3307.20.00	Conditions	Documents to check	Risk if incorrect
ASEAN	C/O Form D or e-Form D	Usually verify a 0% ATIGA rate if the current schedule still lists 3307.20.00 at 0%.	ASEAN-origin goods, compliant origin rule and direct consignment.	C/O, B/L, invoice, packing list, goods description, HS, quantity, weight.	Generic “cosmetics” description or HS mismatch may cause preference rejection.
China	C/O Form E under ACFTA or RCEP origin proof	Compare ACFTA and RCEP; use the lower rate only when both tariff schedule and documents qualify.	Correct origin criterion under the selected agreement and valid direct transport/transit documents.	Form E/RCEP, invoice, packing list, B/L, third-party invoice information if any.	Third-party invoicing not properly declared is a common query point.
Korea	Form AK, Form VK or RCEP	Compare AKFTA/VKFTA/RCEP before declaration; use the route with the lowest rate and strongest documents.	Korean origin, valid origin criterion and valid C/O.	C/O, invoice, B/L, origin explanation if required.	Choosing the wrong agreement or mismatched SKU description may push the shipment back to MFN.
Japan	Form VJ, Form AJ, CPTPP or RCEP	Compare VJEPA/AJCEP/CPTPP/RCEP; do not assume all Japan routes have the same rate.	Compliance with origin rule and transport conditions of the selected agreement.	C/O/origin proof, invoice, B/L, packing list.	If C/O shows only heading 3307 while the declaration uses 3307.20.00, prepare explanation.
EU	EUR.1 or EVFTA statement on origin	Check the EVFTA schedule for the declaration year; if 3307.20.00 is at 0%, origin proof wording must be correct.	EU-origin goods, valid origin proof and compliant transport route.	EUR.1/statement on origin, invoice, bill of lading, transit documents if any.	Incorrect REX/statement wording or insufficient EU-origin evidence may remove preference.
UK	Origin declaration or origin proof under UKVFTA	Check the current UKVFTA schedule for 3307.20.00.	UK-origin goods and valid origin proof.	Origin declaration, invoice, packing list, B/L.	Incorrect origin-declaration wording or unclear third-party invoice may trigger verification.
Australia – New Zealand	Form AANZ or CPTPP origin proof where appropriate	Compare AANZFTA and CPTPP; select the agreement with the lower rate and sufficient proof.	Compliant origin rule and direct transport.	C/O/origin proof, invoice, B/L, packing list.	Wrong agreement selection may delay customs clearance.
India	Form AI under AIFTA	Check the current AIFTA schedule; do not assume 0% without line-by-line verification.	Indian origin and compliance with AIFTA origin rules.	Form AI, invoice, B/L, goods description, origin criterion.	Missing direct-transport proof or wrong origin criterion may reject preference.
Hong Kong (China)	Form AHK under AHKFTA	Check the current AHKFTA schedule for 3307.20.00.	Hong Kong origin under AHKFTA rules.	Form AHK, invoice, B/L, packing list.	Goods merely transshipped via Hong Kong are not eligible for AHKFTA.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Potential policy	Dossier to check	Authority/portal if identifiable	Recommended timing	Risk note
Standard commercial deodorant	Cosmetic product notification before circulation	Notification form, LOA, CFS/exemption, formula, label, PIF	Drug Administration of Viet Nam / National Single Window where applicable	Before ETA and preferably before booking	Notification must match product name, format, responsible party and formula
Aerosol or alcohol-based product	Dangerous goods transport requirements; not a substitute for cosmetic notification	MSDS, DG declaration, UN number if any, packing instruction	Carrier/airline/forwarder; IATA/IMDG route control	Before booking	Wrong DG declaration may lead to carrier rejection or penalties
Antiperspirant with aluminum salts or sweat-control claims	May remain cosmetic if claims do not exceed cosmetic scope	INCI formula, label claim, PIF safety assessment	Health authority / cosmetic post-market inspection	Before notification	Therapeutic claims may be challenged
Samples/testing/marketing samples	Different treatment from commercial sale; no automatic circulation	Invoice, import purpose, quantity, sample label if any	Customs and relevant agency if needed	Before declaration	Samples must not be sold if notification/labeling is incomplete
EPE/FDI/factory import	Customs policy, import purpose, distribution rights	Contract, investment license, import purpose	Customs / investment authority if needed	Before import	Domestic sale may trigger separate duty and cosmetic compliance obligations
Labeling for market circulation	Original label and Vietnamese sub-label	Artwork, sub-label, INCI, expiry date, batch number, responsible entity	Enterprise responsibility; post-market inspection	Before sale	Incorrect labeling may cause recall, penalty or sales restriction

COSMETIC NOTIFICATION DOSSIER TO REVIEW BEFORE ETA

For imported deodorant, the key decision point is not limited to HS code and duty. The shipment should be reviewed against the cosmetic notification dossier, CFS/exemption basis, LOA, INCI formula, labeling and claims before ETA to avoid a shipment arriving without a valid basis for commercial circulation.

Dossier item	Items to review	Applicable timing/condition	Risk if missing or incorrect	Pre-ETA control
Cosmetic product notification form	Product name, product form, responsible person, manufacturer, country of manufacture, formula and intended cosmetic function must match the actual goods.	Under Circular 34/2025/TT-BYT: online filing uses 01 electronic copy; direct/postal filing uses 02 paper copies.	The dossier may be required to be amended/supplemented; goods may arrive without sufficient basis for commercial circulation.	Check the notification number, SKU name, original label, invoice, packing list and SKU list before customs declaration.
LOA/authorization	Letter of authorization from the manufacturer/brand owner to the organization responsible for placing the product on the Vietnamese market.	Review notarization, consular legalization or exemption under applicable treaties/agreements if any.	The responsible person’s right to notify the product may not be proven; the dossier may be rejected or supplemented.	Check legal entity name, address, authorization scope, validity, signature/seal and consistency with label/notification.
CFS or exemption basis	Certificate of Free Sale or alternative/exemption documents depending on the applicable case.	CFS must be valid; if no validity period is stated, it generally should have been issued within 24 months up to the filing date.	Lack of basis that the product is freely sold in the exporting country; longer notification timeline.	Check issuing country, product/brand name, manufacturer/owner, issue date, validity and exemption basis if applicable.
INCI formula and PIF	INCI ingredient list, restricted substances/concentration where controlled, safety documents and Product Information File (PIF).	PIF must be retained and produced upon request by inspection authorities; safety/efficacy parts should substantiate the product claims.	Claims or ingredients may not be substantiated; post-market inspection, recall or sanction risk.	Lock formula, SDS/MSDS if aerosol/flammable, safety assessment and claim support before booking.
Labeling and claims	Original/Vietnamese auxiliary label, deodorant/antiperspirant/antibacterial/clinical/24h/48h claims, ingredients, expiry date and lot number.	Claims must remain within cosmetic scope and must not imply disease treatment or pharmaceutical action unless supported under the appropriate regime.	Notification, labeling or advertising may be challenged; claims may need to be revised before circulation.	Compare final artwork with notification form, invoice, packing list, C/O and catalogue.

LEGAL DOCUMENTS TO REVIEW

Document group	Document number/name	Issuing authority	Effective date / application time	Role in procedure	Key provisions/appendices	Review note
Cosmetic circular	Circular 06/2011/TT-BYT on cosmetic management	Ministry of Health	Effective from 01/04/2011; amended	Basis for notification, PIF, labeling, claims and post-market control	Articles 4, 5, 10, 11, 12, 18 and appendices	Use the amended version in force at filing date
Amending circular	Circular 34/2025/TT-BYT	Ministry of Health	Issued 03/07/2025, effective 18/08/2025	Amends some notification dossier requirements	Article 1 amending Article 4.1 of Circular 06/2011/TT-BYT	Check electronic/paper dossier quantity by filing method
Goods labeling	Decree 43/2017/NĐ-CP and Decree 111/2021/NĐ-CP	Government	Decree 111 effective 15/02/2022	Goods labeling and Vietnamese sub-label responsibility	Mandatory label content	Also compare with cosmetic labeling rules
MFN tariff	Current MFN tariff / Viet Nam Trade Portal data	Ministry of Finance / Viet Nam Customs	At declaration date	Identifies MFN 20% and VAT 10%	HS 3307.20.00	Re-check in customs system when declaring
Ordinary duty	Decision 15/2023/QĐ-TTg	Prime Minister	Effective 15/07/2023	Reference basis for ordinary import duty	Ordinary duty principles	Compare relevant appendix for HS 3307.20.00
FTA/C/O	Special preferential tariff decrees for ATIGA, ACFTA, VKFTA, EVFTA, CPTPP, RCEP…	Government / Ministry of Finance	By FTA schedule period	Determines special preferential duty and origin conditions	Tariff schedule, origin rules, direct consignment	No preference if C/O fails
Dangerous goods transport	IATA DGR / IMDG Code where aerosol/flammable	IATA/IMO and carriers	By transport route	Booking and transport control, not cosmetic notification	MSDS, UN number, packing instruction	Only applicable where actual DG characteristics exist

VIEW / DOWNLOAD ORIGINAL LEGAL SOURCES

Enterprises may search legal documents by number on official legal portals, the Government portal or websites of issuing authorities. Enterprises should additionally check official legal portals or the issuing authority’s website before application.

Look up HS 3307.20.00 Circular 34/2025/TT-BYT Circular 06/2011/TT-BYT

CUSTOMS DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if preferential duty is claimed.
Catalogue, product photos, original label and SKU list.

Cosmetic specialized dossier

Cosmetic product notification receipt number.
LOA from manufacturer/owner where applicable.
CFS or exemption document where applicable.
PIF, INCI formula, label, claim, MSDS if aerosol/flammable.

Dossier group	Required document	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Customs declaration and valuation	Importer, supplier, logistics/docs	Generic description, missing SKU/volume	Compare each SKU with label and notification
Transport	B/L or AWB, Arrival Notice, booking	Cargo release and transport declaration	Forwarder, carrier, consignee	Aerosol not declared as DG at booking	Check MSDS before booking
Origin	C/O/origin document	FTA duty claim	Supplier/exporter	Wrong form, HS or description	Review draft C/O before ETA
Cosmetic notification	Notification form, LOA, CFS/exemption	Market circulation condition	Importer/responsible person	Name/formula/label mismatch	Compare notification with invoice and original label
PIF & label	PIF, INCI, artwork, Vietnamese sub-label	Post-market inspection and circulation	Brand owner/importer	Claims beyond cosmetic scope, missing INCI	Lock artwork and claims before import

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Supporting document	Consequence if unclear	Recommended handling
HS basis	Is the product truly deodorant/antiperspirant under 3307.20.00 or body mist/perfume?	Label, catalogue, function, formula	HS explanation, channel escalation or duty adjustment	Prepare HS classification memo
Cosmetic notification	Does the receipt number cover the exact SKU/fragrance/volume?	Notification form, SKU list, label	Circulation and post-market risk	Check notification before shipment arrival
C/O validity	Correct form, criterion, description and direct consignment?	C/O, B/L, invoice	FTA preference denied and MFN applied	Review draft C/O before issuance
Aerosol/DG	Is the product pressurized or flammable?	MSDS, packing specification	Carrier rejection, extra cost, ETA delay	Declare DG correctly if applicable
Claim scope	Does the product make therapeutic claims?	Artwork, claim evidence, PIF	Label/notification amendment or post-market action	Use compliant cosmetic claims
Vietnamese label	Are INCI, MFG/EXP, batch, responsible entity and usage in Vietnamese available?	Original label, sub-label	Sales restriction or penalty	Prepare sub-label before distribution

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Finalize HS 3307.20.00, duty, C/O, cosmetic notification, label and MSDS if aerosol/flammable.

Step 2 – Lock documents

Cross-check Invoice, Packing List, B/L/AWB, catalogue, label, SKU, formula and notification receipt number.

Step 3 – Complete specialized dossier

Review notification, LOA, CFS/exemption, PIF and Vietnamese label before arrival.

Step 4 – Customs declaration

Green channel: conditional release; Yellow: document review; Red: document and physical inspection.

Step 5 – Clearance and circulation

Move cargo to warehouse, affix sub-label where required, archive dossier by lot and prepare post-clearance explanations.

Step 6 – Post-market control

Keep PIF, notification, import documents, C/O, labels, claims and distribution records by lot/SKU.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic description such as “cosmetic/body spray”	Wrong HS, duty and cosmetic policy	State deodorant, format, volume and SKU clearly	Invoice, PL, label, catalogue
Missing or mismatched notification number	Circulation and post-market risk	Check that notification covers all SKUs/fragrances/volumes	Notification, label, SKU list
Incorrect C/O form/criterion/description	No FTA duty preference, MFN 20% applies	Review draft C/O before shipment	C/O, invoice, B/L
Aerosol/alcohol not declared for transport	Carrier rejection, charges and ETA delay	Check MSDS before booking	MSDS, DG declaration, packing spec
Claims beyond cosmetic scope	Label/notification amendment or enforcement risk	Review claims under ASEAN cosmetic claim rules	Artwork, PIF, notification
Insufficient Vietnamese sub-label	Not compliant for circulation	Prepare Vietnamese sub-label before sale	Original label, sub-label, import dossier

FAQ – COMMON BUSINESS QUESTIONS

Does imported deodorant require cosmetic notification?

Yes, if it is imported for circulation in Viet Nam, a cosmetic product notification receipt number is required.

What is the usual HS code?

The reference HS is 3307.20.00, subject to review of actual label, function and ingredients.

What are the MFN duty and VAT?

For HS 3307.20.00, reference MFN is 20%, VAT 10%, and ordinary duty 30%.

Can C/O reduce import duty?

Yes, if the FTA origin document is valid and the current FTA tariff is lower than MFN.

What is special about aerosol deodorant?

MSDS and DG transport conditions must be checked with carriers separately from cosmetic notification.

Are deodorant and antiperspirant the same?

Both may fall under 3307.20.00, but claims and ingredients must be reviewed separately.

Can samples be sold?

Samples should not be sold commercially unless notification, label and applicable compliance are completed.

What if SKU on invoice differs from notification?

Review before declaration; otherwise additional explanation or dossier amendment may be required.

IMPLEMENTATION SOLUTION FROM TGIMEX

This article provides a practical map of HS code, duties, C/O, cosmetic notification, labeling and operational risks for deodorant. For actual shipments, enterprises still need to review catalogue, original label, INCI formula, documents, origin, packaging format and import purpose.

Pre-ETA review

Check HS, cosmetic policy, C/O, duties, labeling, notification, PIF, MSDS and SKU list.

Compliance document control

Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, label, formula, claims and technical documents.

International logistics

Coordinate agents, carriers and airlines, review DG risks for aerosol/flammable goods, monitor ETA and pre-alerts.

Customs & post-clearance

Prepare declarations, handle Green/Yellow/Red channels, support HS, value, origin and cosmetic policy explanations.

For shipments involving specialized control, C/O, labeling or aerosol transport risks, enterprises should not wait until cargo arrival to review documents. Minor discrepancies among Invoice, Packing List, catalogue, formula, C/O or labels may lead to additional documents, delayed clearance or unplanned storage costs.

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