Foundation is a facial makeup product, but import documents should not describe it merely as “makeup/cosmetics”. Businesses should confirm the product form, formula, notified claims, HS Code, cosmetic notification number and label content before the shipment arrives. 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 cream/liquid foundation is confused with powder foundation, cushion or concealer; if the authorization letter/CFS is missing; if the product name differs across notification, invoice and original label; or if SPF/whitening/acne claims exceed the cosmetic scope, the shipment may be queried, delayed, denied preferential C/O treatment or incur DEM/DET charges.

This guide provides an E2E (End-to-End) review map before ETA, covering HS classification, duties, C/O, cosmetic notification dossier, labeling, PIF and key risk points to control before customs declaration.

QUICK FACT

Item	Foundation review point	Pre-ETA control point
Product	Foundation for facial base makeup, usually in cream, liquid, lotion, stick or pump bottle form.	Do not group with cushion, powder or concealer if the product form/function is different.
Reference HS	Main reference: 3304.99.30 – face creams and lotions or other skin preparations. True powder/pressed foundation may require review under 3304.91.00.	Compare trade description, physical form, label, formula and product photos.
Tax reference	For 3304.99.30: reference MFN 18%, ordinary import duty 27%, VAT 8%/10% depending on the VAT policy and conditions.	Confirm on the customs declaration date and actual C/O.
Specialized management	Imported cosmetics placed on the Vietnamese market require a cosmetic product notification receipt number; the dossier usually includes the notification form, authorization letter and CFS where applicable.	Submit/check notification before commercial shipment planning.
Label/PIF	Cosmetic labeling must comply with specialized rules; the responsible company must maintain the PIF (Product Information File).	Product name, batch/lot, INCI, function, warnings and responsible entity must match.

Illustration for Import Procedure Guide for Foundation — Illustration of the product group and document review before customs clearance.

Legal note: This guide applies only to foundation in cream, liquid, lotion or stick form for facial makeup. It does not automatically apply to cushion, powder, lipstick, tint, blush, eyeliner, mascara or concealer. Review actual catalogue, formula/INCI, label artwork, claims, SKU and import purpose.

SCOPE OF APPLICATION

Covered foundation products

Liquid foundation, cream foundation, serum foundation, foundation stick or facial base lotion.
Finished products packed for retail or commercial distribution in Vietnam.
New products with original label, batch number, expiry date, manufacturer/owner and matching notification dossier.

Not automatically covered

Cushion foundation with sponge/refill/compact case.
Powder foundation, loose powder or pressed powder, which may fall under 3304.91.00.
Concealer, primer, BB/CC cream, sunscreen-foundation or products with acne/whitening/therapeutic claims.

Actual catalogue, label artwork, formula/INCI, SKU and import purpose must be reviewed. Samples, testers, gift-with-purchase items, R&D samples or exhibition goods may trigger different requirements from normal commercial imports.

PRODUCT CLASSIFICATION & IDENTIFICATION

Foundation should be identified by product form, application area, primary function and claims. Generic descriptions such as “cosmetics”, “makeup” or “face product” may lead to wrong HS classification, incomplete notification dossier or incorrect labeling.

Criterion	Documents to compare	Risk if inaccurate	Suggested goods description
Product form	Catalogue, product image, original label, COA/specification if available.	Confusing cream/liquid foundation with powder foundation; incorrect HS and duties.	“Liquid foundation for facial makeup, shade…, net volume…”
Claims/function	Label artwork, brand website, marketing materials, notification form.	Acne treatment, melasma treatment or antibacterial claims may exceed cosmetic scope.	Use cosmetic function: base makeup, light coverage, evening skin tone.
INCI formula	Formula, ingredient list, PIF, safety assessment, CFS where applicable.	Restricted/prohibited ingredients or mismatched UV filters may be exposed during post-market control.	INCI does not need to be declared fully on customs declaration but must match notification and label.
SKU/shades	SKU list, shade list, packing list, invoice.	Mismatch of shade/model between documents and labels complicates physical inspection.	State SKU or shade range where multiple shades are imported.

HS CODE – DUTY – C/O

Classification principle: Foundation is classified by product nature, not trade name alone. The following HS/duty information is operational reference only and must be verified against the tariff schedule in force on the customs declaration date.

Reference HS	When applicable	Identification basis	Risk if misapplied	Documents to check
3304.99.30	Cream, liquid, lotion or stick foundation used for facial makeup.	Heading 3304; “other”; face creams and lotions/other skin preparations.	If the product is a true powder, customs may reclassify and reassess duty.	Catalogue, product photo, label, packing, formula/INCI, notification.
3304.91.00 (exclusion/review)	Only for true powder or pressed powder foundation.	Powder/pressed form rather than cream/lotion.	Not applicable to liquid foundation merely because the marketing says “powdery finish”.	Product photo, texture, formula and label.
3304.99.90 (fallback review)	Other makeup/skin preparations not fitting 3304.99.30 or 3304.91.00.	Requires case-by-case classification review.	Should not be used as a blanket code for all cosmetics.	Technical dossier, sample, function and claims.

Tax item	Reference rate	Condition	Operational note
MFN import duty	18%	Origin eligible for MFN and no special preferential C/O used.	Check the tariff decree in force on declaration date.
Ordinary import duty	27%	Where MFN/FTA conditions are not satisfied.	Use as contingency in import cost review when origin documents fail.
VAT	Standard 10%; possible 8% if eligible under current VAT reduction policy.	VAT reduction under Decree 174/2025/ND-CP applies uniformly across import, production, processing and trade if not excluded.	Check excluded appendices and customs system treatment before declaration.
Special consumption/environmental protection tax	Usually not applicable to finished foundation.	Recheck if product/packaging/transport conditions are unusual.	MSDS should still be reviewed for flammable solvents or aerosol forms.

FTA/C/O	Market	Reference rate	Conditions to check	Common risk
ATIGA – Form D/e-Form D	ASEAN	0%	ASEAN origin, valid origin criterion, matching goods description.	Wrong origin criterion or mismatch with invoice/declaration.
ACFTA – Form E	China	0% reference; RCEP China may be higher.	Select the most beneficial FTA but meet its rules of origin.	Using RCEP when ACFTA is more favorable; Form E discrepancies.
VKFTA/AKFTA	Korea	VKFTA 0%; AKFTA 5% reference.	Check form, origin criterion, exporter/manufacturer and transport documents.	Confusing VKFTA and AKFTA; manufacturer mismatch.
VJEPA/AJCEP	Japan	0% reference.	Japan origin and direct transport conditions.	Third-party invoice not reflected properly.
EVFTA/UKVFTA	EU/UK	Approx. 2.5% reference for 2026.	Valid proof of origin and threshold requirements.	Insufficient proof for post-clearance audit.
CPTPP/AANZFTA/VCFTA/VN-EAEU	CPTPP, AU/NZ, Chile, EAEU	Many cases 0%.	Correct agreement, proof of origin and transport route.	Preferential duty denied due to transport or document defects.

Quick tax treatment matrix

Document scenario	Import duty treatment	VAT treatment	Items to lock before ETA
No special preferential C/O but MFN condition is met	Reference MFN 18% for 3304.99.30.	Standard 10% or 8% if VAT reduction remains applicable and goods are not excluded.	Origin, goods description, HS code and declaration date.
Valid special preferential C/O available	Apply the corresponding FTA rate only when rules of origin and document conditions are satisfied.	VAT is handled independently under VAT rules.	C/O form, origin criterion, direct transport, third-party invoicing and goods description.
C/O rejected or submitted later	Duty may revert to MFN/ordinary treatment or require later adjustment/refund procedures.	VAT base may need to be checked after duty adjustment.	C/O submission timeline, customs record and explanation letter.
Powder foundation wrongly declared under cream/lotion HS	Possible reclassification to 3304.91.00 and reassessment.	VAT follows the applicable code/policy at processing time.	Sample/photo, texture, formula, packing and invoice description.

Pre-ETA tax lock checklist: finalize HS, VAT treatment, country of origin, applicable FTA/C/O, and cross-check product name, form, shade count and packing across Invoice, Packing List, label and cosmetic notification.

SPECIALIZED MANAGEMENT MATRIX

Scenario	Possible policy	Documents	Authority/portal	Timing	Risk note
Commercial imported foundation	Cosmetic product notification, label, PIF and customs dossier.	Notification, authorization letter, CFS if required, INCI, label.	Drug Administration of Vietnam via National Single Window.	Before ETA, preferably before booking.	No notification or mismatched product name may delay clearance/distribution.
SPF foundation	Cosmetic rules plus review of UV filters, efficacy evidence and mandatory warnings.	Formula, SPF/PA test if available, PIF, label.	DAV/post-market control.	Before notification and label printing.	Wrong sunscreen claim or restricted filter issue.
Acne/whitening/antibacterial claims	Regulatory borderline review; do not assume cosmetic status if therapeutic claims exist.	Artwork, claims, active ingredients, evidence dossier.	DAV and relevant authorities.	Before notification and marketing.	May require claim revision or different regulatory pathway.
Samples/testers/gifts	If placed on the market, control as commercial cosmetics; R&D/testing has separate rules.	Purpose, quantity, “not for sale” label if applicable.	Provincial health authority/DAV depending on case.	Before import.	Tester sold or gifted without notification is high risk.
Flammable solvent/aerosol/set	Transport DG review and item-by-item policy for sets.	MSDS/SDS, packing instruction, set composition.	Carrier/forwarder/customs.	Before booking.	Improper DG declaration may cause refusal or penalty.

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuer	Effective timing	Role	Key articles/appendices	Review note
Cosmetics regulation	Circular 06/2011/TT-BYT as amended; consolidated version including Circular 34/2025/TT-BYT.	Ministry of Health	Circular 06 effective from 01/04/2011; amendments follow each document.	Notification, label, PIF, safety and post-market control.	Articles 5, 6, 10, 11, 12, 17, 18, 19, 35, 48; Appendices 01-MP, 02-MP, 07-MP.	Check the current consolidated text before dossier submission.
Administrative procedure	Procedure for issuing cosmetic product notification receipt for imported cosmetics.	MOH/DAV	Applied via National Single Window.	Dossier components, processing timeline and fee.	Notification, authorization letter, CFS, 03/05 working days.	Check latest DAV/NSW instructions.
Labeling	Decree 43/2017/ND-CP amended by Decree 111/2021/ND-CP.	Government	Decree 111 effective from 15/02/2022.	General labeling requirements in addition to cosmetic label rules.	Mandatory content, origin and supplementary label.	Cosmetics must also comply with specialized cosmetic labeling rules.
Tariff	Decree 26/2023/ND-CP and amendments if any.	Government/MOF	Effective from 15/07/2023; update if amended.	MFN tariff basis.	Chapter 33, heading 3304, subheading 330499.	Do not rely on outdated duty rates.
VAT	Decree 174/2025/ND-CP.	Government	Effective 01/07/2025.	Review possible 8% VAT application.	Article 1 and exclusion appendices.	Verify the excluded list at declaration date.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Businesses should verify legal documents by number through official legal databases or the issuing authority’s website before application.

Consolidated cosmetics regulation Imported cosmetics notification procedure National Single Window Decree 26/2023/ND-CP – MFN tariff schedule Decree 174/2025/ND-CP

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List with SKU/shade/quantity/unit.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O if claiming preferential duty.
Catalogue, product photos, original label, shade/SKU list.

Cosmetics specialized documents

Cosmetic product notification receipt number.
Valid authorization letter from manufacturer/product owner.
CFS if required or exemption basis if applicable.
Formula/INCI, PIF, label, COA/specification, MSDS/SDS when needed.
Evidence for SPF, waterproof, whitening or oil-control claims if any.

Dossier group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Cosmetic notification	Notification, authorization letter, CFS/exemption basis, formula.	Specialized management compliance.	Importer/Regulatory/Legal.	Product name, brand, manufacturer mismatch.	Compare with invoice, label and packing list.
Labeling	Original label, Vietnamese supplementary label, artwork, INCI.	Market circulation/post-market control.	Brand/Importer/Compliance.	Missing responsible entity, warning or expiry data.	Check cosmetic labeling rules and general goods labeling rules.
HS–tax–C/O	Catalogue, C/O, invoice, transport document.	Customs declaration and preferential duty.	Docs/CUS/Forwarder.	Wrong C/O form, origin criterion or HS.	Check draft C/O before issuance.
Transport	MSDS/SDS and packing instruction if flammable/aerosol risk exists.	Booking and DG declaration.	Shipper/Forwarder/Carrier.	DG not declared correctly.	Request MSDS before booking, especially for air freight.

CLEARANCE DECISION POINTS

Decision point	Question	Evidence	Consequence if unclear	Recommended action
Notification number	Has commercial foundation been notified?	Notification receipt/NSW result.	Delayed clearance/distribution risk.	Complete notification before ETA.
HS suitability	Is it liquid/cream or powder foundation?	Catalogue, photo, label, formula.	Duty reassessment and C/O denial.	Document classification basis.
Claims	Any therapeutic, acne, melasma or antibacterial claim?	Artwork, website, PIF, evidence.	Regulatory query/post-market risk.	Review claims before notification and label.
C/O eligibility	Does C/O form, origin criterion and invoice match?	C/O, invoice, packing list, B/L/AWB.	No FTA duty benefit.	Check draft C/O before original issuance.
Label	Are product name, function, INCI, batch, expiry and warnings sufficient?	Original/supplementary label, notification.	Post-market control issue.	Complete labeling checklist before printing.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Lock product form, HS, tax, C/O, cosmetic notification, label, PIF and MSDS/SDS where needed.

Step 2: Freeze documents

Finalize invoice, packing list, B/L/AWB, shade list, quantity, net content, origin and manufacturer.

Step 3: Complete cosmetics dossier

Check notification number, authorization letter, CFS/exemption basis, label and PIF before arrival.

Step 4: Customs declaration

Green Lane: system-based clearance; Yellow Lane: document inspection; Red Lane: document and physical inspection.

Step 5: Clearance and delivery

Deliver to warehouse, manage supplementary label if required, count lots/shades and archive documents.

Step 6: Post-clearance control

Maintain PIF, notification, import documents, label, C/O and quality records for inspection.

PRE-ETA RISK CHECKLIST

Risk	Consequence	How to prevent	Documents to check
No/mismatched cosmetic notification	Clearance/distribution delay.	Check notification before booking.	Notification, label, invoice, SKU list.
Wrong HS between 3304.99.30 and 3304.91.00	Wrong duty, reassessment or C/O denial.	Confirm physical form and product photos.	Catalogue, sample, photo, formula.
C/O defects	Preferential duty denied.	Review draft C/O against invoice/declaration.	C/O, invoice, packing, B/L/AWB.
Claims exceed cosmetic scope	Dossier/label/advertising risk.	Revise or substantiate claims before notification.	Artwork, PIF, claim evidence.
Supplementary label incomplete	Post-market control issue.	Review label before printing.	Original label, supplementary label, notification.

FAQ

Does foundation need cosmetic notification?

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

Does foundation need a separate import license?

The main control is cosmetic notification, label and customs dossier. Special claims, samples or unusual formula must still be reviewed.

What is the HS for foundation?

Cream/liquid foundation is usually reviewed under 3304.99.30. Powder foundation may require 3304.91.00.

Can C/O reduce duty?

Yes, if the proof of origin is valid and origin rules are satisfied.

Is SPF foundation sunscreen?

Claims, UV filters and supporting evidence must be reviewed. Do not conclude by trade name alone.

Do testers or mini sizes need notification?

If placed on the market or gifted for consumer use, they should be controlled as circulating cosmetics.

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide provides a regulatory map for foundation imports. Actual shipments still require review against catalogue, formula/INCI, label artwork, documents, origin and import purpose.

Pre-ETA review

HS, notification, C/O, tax, label, PIF, catalogue, formula/INCI and MSDS/SDS.

Compliance dossier control

Cross-check invoice, packing list, B/L/AWB, C/O, notification, authorization letter, CFS and label.

International logistics

Coordinate agents, carriers, ETA, pre-alert and transport documents.

Customs and post-clearance

Prepare declaration dossier, manage customs lanes, support HS/origin/value explanation and archive records.

For foundation shipments involving cosmetic notification, C/O, labeling or sensitive claims, businesses should not wait until cargo arrival to review dossiers. Minor inconsistencies may result in additional document requests, clearance delay or unplanned storage costs.

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