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
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.
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
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.
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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