IMPORT PROCEDURE GUIDE FOR HAIR SERUM INTO VIETNAM

Cosmetics – Hair care | Hair serum

IMPORT PROCEDURE GUIDE FOR HAIR SERUM INTO VIETNAM

Hair serum may look simple, but customs and cosmetic compliance risks often arise when documents merely state “serum” without clarifying that the product is a preparation for use on the hair. Incorrect HS classification, missing cosmetic notification, inconsistent label data or invalid C/O may lead to document queries, loss of preferential duty, storage charges and delayed delivery. This guide provides an E2E (End-to-End) control map before ETA: HS code, taxes, C/O/FTA, specialized policy, customs documents, clearance decision points and risk checklist.

QUICK FACT

Review item Operational conclusion for hair serum Control note
Product scope Hair serum – a leave-in preparation for hair care, nourishing, smoothing, shine or frizz-control use within cosmetic scope. Do not merge automatically with shampoo, conditioner, hair mask, wax or hair tonic.
Reference HS 3305.90.00 – preparations for use on the hair, other. Verify against label, composition, product form and declared use.
Reference taxes MFN import duty: 20%; ordinary duty reference: 30%; VAT: 10%. Actual duty must be checked at declaration date and against preferential C/O if used.
Specialized policy Imported cosmetics require a valid cosmetic product notification receipt before circulation. Review Circular 06/2011/TT-BYT, as amended by Circular 34/2025/TT-BYT.
Labeling Original label and Vietnamese supplementary label must be reviewed against notification data and commercial documents. Product name, responsible entity, origin, ingredients, volume, lot and expiry data must match.
C/O and FTA Duty optimization may be available under Form D, E, AK, VK, AJ, VJ, EUR.1, CPTPP or RCEP documents. Preferential treatment is not automatic if the origin proof is incorrect.

SCOPE OF APPLICATION

Applicable productThis article applies only to hair serum used as a finished cosmetic product for hair care.
Not automatically coveredIt does not automatically apply to shampoo, conditioner, hair mask, wax, hair dye, perm/straightening products or therapeutic anti-hair-loss products.
Variants to reviewOil serum, gel serum, essence serum, leave-in serum, ampoule, spray-serum, kits and accessories must be reviewed by dossier.
Dossier warningReview according to catalogue, datasheet, SKU/model, INCI formula, original label, marketing claims and actual import purpose.

This article does not merge all products in the shampoo, conditioner, hair mask, hair serum, styling cream, wax and cosmetic hair tonic group. Each product may differ in function, formulation, claims, packaging, transport conditions and notification dossier. Review against the actual catalogue, datasheet, SKU/model and import purpose.

PRODUCT CLASSIFICATION AND IDENTIFICATION

Hair serum is generally identified as a hair-care preparation used after washing or as a daily leave-in product. It may be oil-based, gel-based, essence-like or liquid serum. Typical functions include smoothing, shine, frizz control, heat protection or hair fiber conditioning. The claims must remain within the cosmetic scope and must not represent therapeutic or medicinal effects.

Catalogue reviewCatalogue should show that the product is for hair, in serum or leave-in form, with volume, brand and manufacturer.
Ingredient reviewINCI list must match the cosmetic notification and label. Restricted ingredients must be checked.
Label reviewOriginal and supplementary labels must show product name, function, ingredients, volume, responsible entity, origin, lot and expiry where applicable.

TECHNICAL IDENTIFICATION CRITERIA

Criteria to check Documents to compare Risk if wrongly described Suggested declaration wording
Main function Original label, catalogue, artwork, claim sheet Therapeutic claims such as treating hair loss may push the product outside cosmetic scope. Hair serum, cosmetic preparation for hair care, brand…, volume…, new 100%.
Product form Catalogue, product photo, packing specification Generic “serum” may be confused with skin-care serum under heading 3304. Hair serum / leave-in hair care serum – preparation for use on the hair.
INCI composition Formula, COA if any, PIF, ingredient label Prohibited or restricted ingredients may affect notification and circulation. Avoid medicinal claims unless legally supported.
Packing and volume Packing list, invoice, label Quantity or volume mismatch may trigger physical inspection. 50ml/bottle, 48 bottles/carton, brand…, origin…
Lot/expiry Label, COA/COC, batch list Inconsistent lot or expiry data may require explanation. Show batch/lot if required for warehouse and compliance control.

HS CODE – DUTY – C/O

For finished hair serum, HS classification must be based on the actual nature of the product, not merely the commercial name “serum”. The key classification questions are whether the product is a preparation for use on the hair, whether it is excluded as shampoo, permanent waving/straightening preparation or hair lacquer, and whether its label claims remain within the cosmetic scope rather than therapeutic claims. For ordinary cosmetic hair serum dossiers, the reference HS code is 3305.90.00 – other preparations for use on the hair.

BASIS FOR HS CLASSIFICATION OF HAIR SERUM

Classification level Reference code/group Identification logic Documents to check Exclusion points
Chapter Chapter 33 Essential oils, perfumery, cosmetics or toilet preparations. Original label, INCI formula, cosmetic product notification, CFS/LOA if available. Do not use if the dossier shows medicinal or therapeutic nature.
Heading 3305 Preparations for use on the hair. Catalogue, use instructions, packaging images, intended use for hair/hair shaft/scalp within cosmetic scope. Do not classify under 3304 if the product is actually for hair; re-check if medicinal claims appear.
Subheading 3305.90 Other, excluding shampoos, permanent waving/straightening preparations and hair lacquers. Serum/oil-serum/essence/leave-in description, ingredients and hair-care functions. Exclude 3305.10 shampoos, 3305.20 waving/straightening preparations, 3305.30 hair lacquers.
Vietnam 8-digit code 3305.90.00 Finished hair serum, other hair preparation. Invoice, packing list, label, notification receipt, catalogue, product images, INCI list. Re-check for device bundles, intensive ampoules, hair dye, anti-dandruff/antifungal or therapeutic claims.

RECOMMENDED HS CODE AND CLASSIFICATION RISK

Reference HS code Tariff description Conditions for hair serum Risk if misclassified Documents to cross-check
3305.90.00 Preparations for use on the hair – other. Finished cosmetic hair serum for nourishing, softening, shine, frizz control or heat/environment protection; not shampoo, waving/straightening preparation or hair lacquer. Misclassification under 3304 or medicinal headings may trigger incorrect duty, policy and label treatment. Original label, cosmetic notification, INCI ingredients, catalogue, claims, invoice/packing list and actual photos.
Do not automatically use 3304 Beauty or skin-care preparations. Only consider if the product is a skin serum, not a hair serum. Confusing hair serum with skin serum changes customs classification and compliance treatment. Use location, instructions, claims and notification form.
Do not automatically use 3305.10 / 3305.20 / 3305.30 Shampoo / waving-straightening / hair lacquer. Only apply if the actual product matches those specific categories. Confusing hair serum with conditioner, mask, tonic or styling product may affect duty and specialized policy. Catalogue, texture, use method, packaging, ingredients and claims.

IMPORT DUTY AND VAT TABLE FOR HS 3305.90.00

Tax/duty item Reference rate When applicable Basis to review Operational risk
Ordinary import duty 30% When the goods do not qualify for MFN or FTA preferential rates; origin and tax regime must be checked at declaration date. Common practice: ordinary rate equals 150% of MFN if not otherwise specified; MFN 20% gives reference ordinary rate 30%. Incorrectly applying MFN/FTA can lead to reassessment, arrears and late payment interest.
MFN import duty 20% For goods originating from countries/territories granted MFN treatment by Vietnam. Vietnam Trade Portal shows HS 33059000 with Customs Duty (MFN) 20%. If MFN origin condition is not met, duty may be adjusted after clearance.
Import VAT 10% Applicable to cosmetic/hair preparation imports unless a special VAT policy applies at declaration date. Vietnam Trade Portal shows VAT for HS 33059000 at 10%. Do not assume VAT reduction; check the VAT reduction exclusion list at the time of import.
Special consumption tax Not applicable under current review Ordinary finished hair serum is not generally subject to SCT. Re-check only if the actual product nature is unusual. Low risk, but do not ignore if the description is no longer ordinary cosmetic hair serum.
Environmental protection tax Not applicable under current review Ordinary finished hair serum is not generally subject to EPT. Check if importing separate packaging or goods under special control. Not a main risk for ordinary hair serum.
Anti-dumping duty / TRQ No common application identified for HS 3305.90.00 Only if a specific trade remedy or quota decision is in force at import time. Check trade remedy and TRQ notices when needed. New measures could materially change duty cost.

FTA PREFERENTIAL DUTY – ROUTE-BY-ROUTE CONTROL TABLE

The following table is for operational control of preferential duty claims for HS 3305.90.00. Rates are reference rates based on current lookup data and must be re-checked against the applicable FTA tariff schedule at customs declaration date, origin country, proof of origin, direct consignment rule and product-specific origin rules.

Route/origin FTA / C/O form Reference preferential duty for HS 3305.90.00 Mandatory conditions Documents to check Risk if incorrect
ASEAN ATIGA – Form D 0% ASEAN origin, applicable origin criterion and direct consignment. Form D, invoice, packing list, B/L/AWB, description, HS, origin, C/O date. Wrong form, origin criterion or shipment route may invalidate preference.
China ACFTA – Form E 0% China origin under ACFTA rules; third-party invoicing must be properly shown if any. Form E, invoice, through B/L, product description, HS, exporter/manufacturer. Form E is often scrutinized for description, third-party invoice and transit route.
China RCEP – proof of origin 10% reference Use only if RCEP is operationally suitable or more appropriate than ACFTA. RCEP proof, origin criterion, direct consignment, invoice, B/L. If ACFTA is 0% but RCEP 10%, duty benefit is lost.
Korea VKFTA – Form VK 0% Korean origin under VKFTA and direct consignment. Form VK, invoice, packing list, B/L/AWB, HS, origin criterion. Choosing AKFTA/RCEP instead of VKFTA may increase duty.
Korea AKFTA – Form AK 5% reference Applicable if AKFTA is used; compare with VKFTA first. Form AK, invoice, origin criterion, direct consignment. If VKFTA 0% is available but AKFTA 5% is used, import cost increases.
Korea RCEP – proof of origin 10% reference Consider only where VKFTA/AKFTA documents are not suitable. RCEP proof, origin criterion, invoice, B/L. RCEP is not automatically the best duty option.
Japan VJEPA – Form JV 0% Japan origin under VJEPA. Form JV, invoice, packing list, transport document, origin criterion. Incorrect choice among VJEPA/AJCEP/CPTPP/RCEP may increase duty or invalidate C/O.
Japan AJCEP – Form AJ 0% Japan origin under AJCEP. Form AJ, invoice, packing list, B/L, origin criterion. Check issuing country, origin criterion and HS 3305.90.00 consistency.
Japan CPTPP / RCEP CPTPP: 0%; Japan RCEP: 10.9% reference Use the agreement with the lower rate if dossier conditions are met. CPTPP/RCEP proof, invoice, transport document, origin criterion. Using RCEP when CPTPP/VJEPA/AJCEP is better increases duty cost.
EU EVFTA – EUR.1 / origin statement if eligible 2.5% reference EU origin under EVFTA with valid proof of origin. EUR.1/origin statement, invoice, B/L/AWB, REX if applicable, origin criterion. Invalid origin proof, description mismatch or direct transport issue may deny preference.
United Kingdom UKVFTA – EUR.1 / origin proof 2.5% reference UK origin under UKVFTA. EUR.1/origin proof, invoice, transport document, origin criterion. Do not confuse UKVFTA with EVFTA; origin and proof must match.
Australia/New Zealand AANZFTA – Form AANZ 0% Origin under AANZFTA and applicable origin rules. Form AANZ, invoice, packing list, B/L, origin criterion. Wrong form, description mismatch or lack of direct consignment can deny preference.
Australia/New Zealand CPTPP / RCEP CPTPP: 0%; RCEP AU/NZ: 10% reference Compare tariff route before claiming preference. CPTPP/RCEP proof, invoice, B/L, origin criterion. Wrong FTA route may increase duty even with valid origin proof.
India AIFTA – Form AI 5% reference India origin under AIFTA. Form AI, invoice, packing list, B/L, origin criterion. Invalid origin criterion or description mismatch may deny preference.
Chile VCFTA – Form VC 2% reference Chile origin under VCFTA. Form VC, invoice, B/L, origin criterion. Check annual tariff schedule as rates may follow a tariff phase-out.
Hong Kong (China) AHKFTA – Form AHK 20% reference Hong Kong origin and applicable AHKFTA rules. Form AHK, invoice, B/L, origin criterion. If AHKFTA is not lower than MFN, there may be no duty advantage.

PRE-DECLARATION C/O CHECKLIST

Control point What to verify Risk if failed
Form/proof of origin Correct agreement: Form D/E/AK/VK/AJ/JV/AANZ/AI/VC/AHK/EUR.1/CPTPP/RCEP. Wrong form may invalidate preferential duty.
Origin criterion Check WO, RVC, CTH, CTSH or product-specific rule under the selected FTA. Origin cannot be substantiated; C/O may be denied or verified.
HS and product description HS on C/O, invoice and declaration should align with 3305.90.00; description should identify hair serum/hair preparation. Mismatch may trigger customs questioning.
Third-party invoice If applicable, it must be declared in accordance with the FTA rules and match commercial documents. Incorrect third-party invoice treatment may deny preference.
Direct consignment Check B/L/AWB, transshipment ports and evidence that goods were not further processed outside the FTA territory. Preference may be denied even when C/O is formally valid.
Issuance date and validity C/O issue date, export date and customs declaration date must be within accepted timelines. Retroactive/expired C/O may require explanation or verification.
Stamp/signature/authentication Check stamp, signature, QR or electronic authentication if available. Invalid authentication can lead to rejection or verification.

SPECIALIZED POLICY APPLICABLE TO IMPORTED HAIR SERUM

SPECIALIZED POLICY MATRIX

Goods situation Possible policy Documents to check Authority/portal if identifiable Recommended timing Risk note
Standard finished hair serum Cosmetic notification, label review and customs dossier. Notification receipt, LOA/CFS if any, PIF, label, formula, invoice, packing list. Drug Administration of Vietnam / cosmetic notification mechanism. Before arrival and before sale. No valid notification may affect circulation.
Strong claims Borderline review between cosmetic and medicinal/therapeutic claims. Claim sheet, artwork, advertising copy, catalogue. Cosmetic authority/customs if dossier is queried. Before label finalization. Claims such as hair regrowth or treatment require strict control.
Sensitive ingredients Review ASEAN cosmetic ingredient restrictions and Vietnam cosmetic rules. INCI, formula, COA, SDS, PIF. Health authority/compliance team. Before notification and before ETA. Non-compliant ingredients may cause rejection or recall.
Aerosol/spray or flammable form Possible DG transport classification. SDS/MSDS, UN number if any, packing instruction. Carrier/forwarder; IATA/IMDG if applicable. Before booking. Wrong DG declaration may cause carriage refusal.
Samples/testing goods Review import purpose, quantity and circulation possibility. Sample invoice, explanation letter, catalogue, label. Customs/specialized authority if needed. Before shipment. Samples are not automatically exempt from all requirements.
EPE/FDI/factory import Review import right, use purpose and domestic circulation plan. Business scope, project purpose, contract, warehouse records. Customs/investment/trade authority if needed. Before contract and ETA. Wrong import purpose may affect tax and circulation.

LEGAL DOCUMENTS TO REVIEW

Document group Document name/number Issuing authority Effective timing Role in procedure Key points Review note
Law Customs Law 54/2014/QH13 National Assembly Effective 01/01/2015 Customs procedures and control. Customs dossier and inspection principles. Check amendments if any.
Law Import and Export Duties Law 107/2016/QH13 National Assembly Effective 01/09/2016 Duty obligations and preferential treatment. Tax rate principles. Does not replace tariff schedules.
Decree Decree 08/2015/ND-CP and amendments Government From 15/03/2015 Customs implementation. Dossier, customs inspection and supervision. Apply with Ministry of Finance circulars.
Circular Circular 38/2015/TT-BTC, amended by 39/2018/TT-BTC Ministry of Finance Circular 39 effective 05/06/2018 Customs procedures and import tax administration. Dossier, amendment, valuation and channeling. Check consolidated/current version.
Cosmetics Circular 06/2011/TT-BYT Ministry of Health Issued 25/01/2011, as amended Cosmetic notification, PIF and market responsibility. Articles 7, 10, 11 and 48 are operationally relevant. Use the amended version.
Amending circular Circular 34/2025/TT-BYT Ministry of Health Effective 18/08/2025 Amends cosmetic management rules. Review amended provisions for dossiers. Do not rely on obsolete templates.
Labeling Decree 43/2017/ND-CP, amended by 111/2021/ND-CP Government 01/06/2017 and 15/02/2022 Goods labeling and Vietnamese supplementary label. Mandatory label contents and origin. Cosmetic label must also match notification.
Tariff Decree 26/2023/ND-CP and relevant amendments Government Effective 15/07/2023 MFN tariff schedule. HS 3305.90.00. Check at declaration date.
FTA/C/O Special preferential tariff decrees for 2022–2027 Government/competent authorities By agreement Preferential duty with valid origin proof. C/O form, origin criteria, direct consignment. Verify by actual origin route.

VIEW / DOWNLOAD OFFICIAL LEGAL DOCUMENTS

Enterprises should verify documents by number on the official legal document portal, the Government portal or the website of the issuing authority before application.

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

  • Commercial Invoice.
  • Packing List.
  • Bill of Lading/Air Waybill.
  • Sales Contract/Purchase Order if available.
  • Certificate of Origin if claiming preferential duty.
  • Catalogue/datasheet, product photos, original labels and SKU/model list if required.

Specialized documents where applicable

  • Cosmetic product notification receipt.
  • LOA/CFS if used for notification or explanation.
  • PIF (Product Information File).
  • Label dossier and Vietnamese supplementary label translation.
  • COA/SDS/MSDS where necessary for ingredient or transport review.

OPERATIONAL DOSSIER CHECKLIST

Dossier group Required documents Used for Usually prepared by Common error Pre-ETA check
Commercial Invoice, packing list, contract/PO Customs declaration and value/quantity check Buyer, supplier, docs team Generic product name “serum”. Lock draft documents before ETA.
Transport B/L or AWB, arrival notice, pre-alert Delivery order, customs declaration, C/O routing proof Forwarder, carrier, overseas agent Shipper/consignee differs without explanation. Compare with C/O and invoice.
C/O/FTA Origin proof under eligible agreement Preferential import duty Supplier/exporter/docs team Wrong form, HS or description. Check form, origin criteria and issue date.
Cosmetics Notification receipt, LOA/CFS, PIF, ingredient formula Market circulation and specialized explanation Importer/legal/compliance/brand owner Notification name differs from invoice/label. Match product name, brand, manufacturer and claims.
Label Original label, Vietnamese label, artwork Customs, market circulation, audit Brand, marketing, compliance Missing responsible entity or wrong origin. Approve label per SKU before ETA.
Technical/quality Catalogue, datasheet, COA, SDS/MSDS, batch list HS classification and transport check Supplier, QA, logistics No SDS for spray/flammable goods. Request technical files before booking.

Control rule: Product name, quantity, SKU/model, batch/lot, origin, function, ingredients and label must match across commercial documents, product catalogue, label, cosmetic notification dossier and customs declaration.

CLEARANCE DECISION POINTS

Decision point Question to answer Evidence Consequence if unclear Recommended handling
HS code Is hair serum properly under 3305.90.00? Catalogue, label, function, INCI, photos Tax and policy questions. Prepare HS classification memo.
Cosmetic scope Do claims exceed cosmetic scope? Artwork, claim sheet, website/label Notification or classification queries. Remove or justify therapeutic claims.
Notification Is a valid notification receipt available? Notification receipt and approval record Circulation risk and possible hold. Complete notification before commercial import.
Vietnamese label Does the supplementary label match original label and notification? Original label, translation, notification Label correction and delay. Approve label by SKU before ETA.
C/O Is preferential origin supported? C/O, invoice, B/L, packing list Loss of preferential duty. Check before claiming preferential rate.
DG transport Is the serum aerosol/flammable? SDS/MSDS, packing, UN classification if any Carrier refusal or storage cost. Review SDS before booking.

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA reviewConfirm HS 3305.90.00 if supported; check MFN, VAT, C/O/FTA, cosmetic notification, labeling and DG risk.
Step 2 – Lock documents and technical filesFinalize invoice, packing list, B/L/AWB, catalogue, label, INCI, volume, SKU, batch/lot.
Step 3 – Control cosmetic notificationMatch notification receipt, product name, claims, ingredients, responsible entity, manufacturer and PIF.
Step 4 – Check C/O and preferential dutyReview C/O form, origin criteria, third-party invoice, direct consignment and HS on C/O.
Step 5 – File customs declarationDeclare based on the locked dossier. Green: conditional clearance; Yellow: document check; Red: document and physical inspection.
Step 6 – Clearance, delivery and recordkeepingPay duties, release goods, arrange delivery, apply labels before circulation and keep shipment records for audit.

PRE-ETA RISK CHECKLIST

Risk Consequence Pre-ETA control Documents to check
Generic product name “serum” May be confused with skin-care serum or medicine. Use “hair serum – preparation for use on the hair”. Invoice, packing list, catalogue, label.
Notification does not match product name Questions or circulation risk. Compare product/brand/manufacturer across all files. Notification, LOA/CFS, label, invoice.
Invalid C/O Loss of preferential duty. Check form, origin criteria, HS and issue date. C/O, invoice, B/L, origin rules.
Label mismatch Relabeling and delayed market release. Approve supplementary label by SKU. Original label, translation, notification.
Unreviewed ingredients/claims Rejection or post-market action. Review INCI and marketing claims. Formula, PIF, artwork.
No SDS for spray/flammable form Transport refusal or storage cost. Request SDS before booking. SDS/MSDS, packing.

FAQ – FREQUENTLY ASKED QUESTIONS

Does imported hair serum require an import license?

Do not conclude solely by product name. For ordinary finished cosmetic hair serum, the focus is cosmetic notification, labeling and customs documents. Strong therapeutic claims, special ingredients or risky transport form require further review.

Which HS code should be used?

The reference HS code is 3305.90.00. Final classification must rely on product function, form, label, ingredients and use on hair.

What is the import duty?

Reference: MFN 20%, ordinary duty 30%, VAT 10%. Preferential duty may apply with valid C/O.

Can C/O reduce duty?

Yes, if the origin proof is valid, correct in form, description, HS code and origin criteria, and supported by transport documents.

Is Vietnamese supplementary labeling required?

Review under labeling regulations and cosmetic rules. The Vietnamese label must correspond with the original label and notification dossier.

Are samples handled the same as commercial goods?

Not automatically. Quantity, purpose, label, ingredients and circulation plan must be reviewed case by case.

What if SKU on invoice differs from label or catalogue?

Request amendment or prepare a written explanation before filing customs declaration.

RELATED ARTICLES

IMPLEMENTATION SOLUTION FROM TGIMEX

This guide provides an HS, tax, dossier and specialized-policy map for hair serum. In practice, each shipment must still be reviewed against catalogue, datasheet, SKU/model, documents, origin, ingredients, labels and actual import purpose.

International coordinationAgent network in over 60 countries, with WCA, WCA China Global, VLA and HNLA membership.
E2E operationInternational freight, customs clearance, C/O, permits, warehousing and domestic delivery.
Pre-ETA reviewHS code, specialized policy, C/O, taxes, labels, catalogue, datasheet and cosmetic notification.
Compliance controlCross-check invoice, packing list, B/L/AWB, C/O, labels, PIF and technical files.

For shipments involving cosmetic notification, C/O or labeling requirements, enterprises should not wait until cargo arrival to start dossier review. Minor discrepancies among invoice, packing list, catalogue, datasheet, C/O or label may lead to document requests, delayed clearance or unplanned storage costs.

TGIMEX supports E2E import planning: pre-ETA policy review, document checking, international transport coordination, customs declaration, clearance handling, inland delivery and post-clearance file retention.

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