Lipstick is a color cosmetic product that is often described too broadly as “cosmetics”, “lip balm”, “lip tint” or “make-up goods”, while the cosmetic notification dossier, HS classification, duty rate, labeling, C/O and package claims must all match the real product nature. If the product name on the invoice, packing list, catalogue, formula, original label and cosmetic product notification dossier is inconsistent, the shipment may be required to provide additional documents, face delayed customs clearance, lose C/O duty preference or incur storage costs. This article provides an E2E (End-to-End) checklist for reviewing HS code, duty, cosmetic notification, documentation, labeling and pre-ETA risk controls.

QUICK FACTS

Item	Quick review point	Operational note
Product	Finished lipstick/lip make-up product for cosmetic use; may be in stick, cream, liquid or pen format depending on SKU.	Do not automatically apply this guidance to medicated lip products, therapeutic lip balms, make-up sets or testers with different import purposes.
Main reference HS	3304.10.00 – lip make-up preparations.	Check ingredients, claims, product format and actual use.
MFN import duty	20%.	According to Vietnam Trade Portal for HS 3304.10.00.
Normal import duty	Reference 30% under the 150% of MFN principle if the goods do not qualify for MFN/FTA treatment.	Check Decision 15/2023/QD-TTg and the tariff schedule at declaration date.
Import VAT	10% according to tariff data; any active VAT reduction must be checked against the exclusion list.	Do not automatically apply 8% VAT without verifying the VAT rules on declaration date.
Main compliance policy	Cosmetic product notification before placing on the market; review label, claims, formula, PIF and responsible person dossier.	The key handling authority for imported cosmetics is normally the Drug Administration of Vietnam under the Ministry of Health.

Legal note: HS/duty rates and dossier requirements in this article are operational references. At declaration time, businesses must verify the tariff schedule, VAT policy, C/O and effective regulations.

SCOPE OF APPLICATION

This article applies to finished lipstick imported for trading, distribution or placing on the Vietnamese market as a cosmetic lip make-up product.

It does not automatically apply to foundation, cushion, powder, tint, blush, eyeliner, mascara or concealer; nor to medicated lip products, therapeutic lip ointments, beauty devices, cosmetic raw materials, empty lipstick packaging, multi-item make-up sets or research samples not placed on the market. The catalogue, formula, original label, SKU list and actual import purpose must be reviewed before application.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Stick lipstick

Usually a lip make-up preparation containing waxes, oils, colorants, fragrance and antioxidants. INCI ingredients, permitted colorants and label claims must be reviewed.

Liquid lipstick / lip cream

May contain solvents, film formers and pigments. SDS/MSDS should be reviewed to assess transport risk and dangerous goods classification if flammable solvents are present.

Lip tint

If the product is used to color the lips, it may fall under lip make-up preparations. Claims such as “permanent lip brightening” or “treats dark lips” should be avoided unless the regulatory dossier supports them.

Tinted lip balm

If its main function remains cosmetic lip care/coloring, it may be reviewed in this group. Therapeutic, anti-inflammatory or wound-healing claims require separate regulatory assessment.

TECHNICAL IDENTIFICATION CRITERIA

Criterion to check	Document to compare	Risk if wrongly described	Suggested goods description
Product nature	Catalogue, product images, original label, INCI formula	A generic description such as “cosmetics” or “lip balm” may lead to wrong HS/policy	Lipstick / lip make-up preparation, brand…, SKU…, net weight…
Product format	Specification, packaging images, commercial description	Confusion between stick lipstick, tint, therapeutic balm or medicinal lip ointment	Lipstick in stick/liquid form, for cosmetic lip make-up use
Ingredients and colorants	Formula/ingredient list, COA if available, SDS/MSDS	Ingredients/colorants may not align with ASEAN Cosmetic Annexes; additional explanation may be required	Cosmetic lipstick, ingredients as per product notification dossier
Label claims	Original label, artwork, marketing materials	Therapeutic or permanent treatment claims may go beyond cosmetic scope	Lip make-up product, no therapeutic claim
SKU/model/shade list	SKU list, shade list, packing list	Mismatch between invoice and notification dossier may delay clearance	Lipstick, shade list attached, notification No.…

HS CODE – DUTY – C/O

For lipstick as a lip make-up preparation, the reference HS code is usually reviewed under 3304.10.00. HS determination should be based not only on the commercial name “lipstick”, but also on lip make-up function, cosmetic ingredients, finished product form and label claims.

HS DETERMINATION TABLE

Reference HS code	Application condition	Risk if misclassified	Documents to compare
3304.10.00	Lip make-up preparations such as lipstick, lip color, lip tint/lip cream used for cosmetic lip make-up.	If the product has therapeutic claims or is medicinal in nature, other policies may be triggered.	Label, formula, catalogue, cosmetic notification dossier, SDS/MSDS, product images.
3304.99.x	Review only if the product is not a lip make-up preparation but another skin care/cosmetic preparation.	Wrong HS may cause wrong duty, policy and dossier consistency.	Function, application area, ingredients and claims.
Medicinal/pharmaceutical headings	Only if the product is therapeutic, preventive or medicinal in nature.	High risk: the product may no longer be treated as ordinary cosmetics.	Claims, active ingredients, use instructions and manufacturer legal documents.

DETAILED DUTY TABLE

Tax item / scenario	Reference rate for HS 3304.10.00	Application condition	Risk control
Normal import duty	30%	Applies when goods do not qualify for MFN or FTA treatment; based on the 150% of MFN principle under Decision 15/2023/QD-TTg.	Failure to verify origin status may increase tax cost.
MFN import duty	20%	Applies when goods qualify for MFN treatment under the current tariff schedule.	Wrong HS or poor description may trigger reassessment.
Import VAT	10% according to tariff data	Based on VAT rules at declaration date; any VAT reduction must be checked against the exclusion list.	Applying 8% without verification may cause tax adjustment.
Special preferential FTA duty	May be lower than MFN; verify the relevant FTA tariff and valid proof of origin.	Requires correct C/O/origin document, origin criterion, direct transport, description and HS consistency.	Incorrect C/O may be rejected and MFN duty applied.
Excise or other tax	Normally not applicable to standard cosmetic lipstick.	Review if the goods are imported as a set, gift or with products of another nature.	Failure to separate items in a set may cause incorrect valuation/duty.

C/O / FTA SPECIAL PREFERENTIAL DUTY TABLE

Origin route	C/O form or origin document	Preferential rate to check	Application condition	Risk if incorrect
ASEAN	Form D / ATIGA proof of origin	Vietnam Trade Portal has shown ATIGA 0% for HS 3304.10.00; verify the current year.	Meet ATIGA rules of origin; description and HS must be consistent.	Wrong origin criterion or missing direct transport proof may reject preference.
China	Form E / RCEP if applicable	Check ACFTA/RCEP tariff for HS 3304.10.00.	Review third-party invoice and CTH/RVC criteria if applicable.	Incorrect Form E fields, HS or third-party invoice details may cause rejection.
Korea	Form AK / VK / RCEP	Check AKFTA/VKFTA/RCEP tariff by import year.	Compare exporter, manufacturer, origin criterion and SKU/shade description.	Generic “cosmetics” description may require explanation.
Japan	VJEPA / AJCEP / CPTPP / RCEP	Check the corresponding tariff by actual origin.	The proof of origin must match the origin country and selected agreement.	Choosing the wrong FTA may lose preference.
EU / UK	EUR.1 or self-certification under EVFTA/UKVFTA if eligible	Check EVFTA/UKVFTA schedule at declaration date.	Review REX/self-certification wording, goods description, invoice and direct transport.	Incorrect origin statement or missing transport documents may cause rejection.
Australia / New Zealand / CPTPP	AANZFTA or CPTPP depending on dossier	Check the tariff schedule by route.	Review origin criterion, issue date, value and product description.	Retroactive/replacement C/O or third-party invoice must comply with rules.

C/O CHECKLIST

Verify the correct form/origin document: Form D, E, AK, VK, AJ, VJ, AANZ, EUR.1, UKVFTA, CPTPP, RCEP or self-certification.
Review the origin criterion: WO, RVC, CTH/CTSH or PSR (Product Specific Rules).
Match description, HS, quantity, weight, invoice, origin country, issue date, stamp/signature and direct transport.
For multiple shades/SKUs, ensure packing list and C/O still allow clear product identification.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Potential policy	Documents to check	Handling authority / portal if identifiable	Recommended timing	Risk note
Finished lipstick for trading	Cosmetic product notification before placing on the market; review under Circular 06/2011/TT-BYT as amended.	Notification form/number, LOA, CFS if required, label, formula and PIF.	Drug Administration of Vietnam – Ministry of Health / relevant online public service portal.	Before ETA or before customs declaration if the notification number is requested.	No notification number, missing CFS/LOA or SKU-shade mismatch may delay clearance or market circulation.
Claims close to regulatory boundary	Review cosmetic claims; avoid treatment, permanent whitening, disease-related or medicinal claims.	Label, artwork, website, catalogue and marketing materials.	Ministry of Health/DAV for dossier; market surveillance after circulation.	Before notification and label printing.	Excessive claims may require dossier/label correction.
Lip products with SPF	May still be cosmetics but SPF claim, test report and labeling must be reviewed.	SPF test report if any, formula, label and PIF.	DAV / Ministry of Health.	Before notification.	Unsupported SPF claim may require explanation.
Liquid tint/cream with flammable solvent	Review SDS/MSDS and dangerous goods transport conditions if flammable solvents are present.	SDS/MSDS, UN number if any, packing instruction.	Airline/carrier/forwarder under IATA/IMDG if applicable.	Before booking.	Wrong DG declaration may cause rejection or extra charges.
Tester/gift-with-purchase placed on the market	May still require notification if distributed commercially.	Import purpose, tester label, quantity and distribution plan.	DAV/Customs.	Before import.	Do not assume testers/gifts are exempt if placed on the market.
EPE/FDI/factory samples for R&D	Different treatment may apply depending on purpose; not automatically treated as trading goods.	Contract, PO, intended use, non-circulation statement if any.	Local customs; specialized authority if triggered.	Before declaration.	If later sold domestically, notification/tax/labeling must be reviewed again.

COSMETIC NOTIFICATION DOSSIER TO REVIEW BEFORE ETA

Document group	Detailed check requirement	Timing / application condition	Risk if missing or incorrect
Cosmetic product notification form	Under Circular 34/2025/TT-BYT, from 18 Aug 2025: online submission uses 01 electronic copy; direct/postal submission uses 02 paper copies.	Prepare before market placement; product name, format, function, responsible entity, manufacturer and SKU/shade information must be consistent.	Incorrect product name, missing shade or inconsistent manufacturer may trigger dossier amendment/supplement request.
Power of Attorney / LOA	Original or legally certified copy from the manufacturer/product owner authorizing the entity responsible for placing the product on the Vietnamese market.	For imported cosmetics, review signature certification/consular legalization requirements, unless exempted by treaty or reciprocity rules.	Wrong legal entity, brand, authorization scope or validity period may cause the notification dossier to be rejected or delayed.
CFS or CFS-exemption evidence	Unless exempted, CFS must be issued by the competent authority of the manufacturing or exporting country; if no validity period is shown, review whether it was issued within 24 months.	Review exemption routes such as products manufactured/circulated/exported from CPTPP members or products already notified in ASEAN countries, subject to specific evidence requirements.	Missing CFS or exemption evidence often leads to dossier return/supplement request before ETA.
PIF and safety dossier	PIF (Product Information File), INCI formula, safety data, claims, labels and supporting documents for cosmetic function.	Must be ready for regulatory inspection; it is not only a customs clearance document.	No PIF or a PIF inconsistent with formula/label/claims creates post-market and circulation risk.
Research/testing samples	If imported for research/testing, review the specific import order mechanism for cosmetics used for research/testing; the current rule may limit quantity to 10 samples/product.	Products imported for research/testing must not be placed on the market. Review the provincial health authority route according to actual dossier.	Declaring samples but later distributing commercially may trigger violation handling and dossier risk.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing body	Effective date / application timing	Role in the procedure	Key article/annex to note	Review note
Cosmetics regulation	Circular 06/2011/TT-BYT on cosmetic management, as amended, including Circular 34/2025/TT-BYT.	Ministry of Health	Circular 06 effective 01 Apr 2011; Circular 34/2025 effective 18 Aug 2025.	Core basis for cosmetic notification, PIF, safety, labeling, import and enterprise responsibility.	Cosmetic product notification, PIF, labeling and responsible person provisions.	Review the consolidated/latest version when submitting dossiers.
Goods labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP.	Government	Decree 111/2021 effective 15 Feb 2022.	Controls original label, Vietnamese sub-label, origin and responsible entity.	Mandatory label contents and labeling responsibility.	Cosmetic labels must also match the notification dossier/PIF.
Normal import duty	Decision 15/2023/QD-TTg.	Prime Minister	Effective 15 Jul 2023.	Basis for normal import duty where MFN/FTA does not apply.	150% of MFN principle for goods not listed and not eligible for preference.	Check the schedule and current tariff at declaration date.
Tariff / HS	Vietnam Trade Portal – HS 3304.10.00.	Vietnam Trade Information Portal	Shows MFN 20% and VAT 10%.	Reference source for HS, duty and measures.	HS 33041000 – Lip make-up preparations.	For reference only; actual dossier determines final classification.
Foreign trade management	Decree 69/2018/ND-CP.	Government	Effective from 15 May 2018.	Framework for international sale and purchase, temporary import/re-export, samples and warranty goods.	Review cases not imported for ordinary trading.	Does not replace cosmetic notification obligations if goods are placed on the market.
FTA tariff/origin	ATIGA, ACFTA, RCEP, AKFTA, VKFTA, VJEPA, AJCEP, CPTPP, EVFTA, UKVFTA, AANZFTA…	Government / Ministry of Finance / Ministry of Industry and Trade by instrument	By each tariff period.	Basis for special preferential duty with valid proof of origin.	Rules of origin, C/O form, direct transport and third-party invoice.	Preference is not automatic if C/O or HS/description is inconsistent.

VIEW / DOWNLOAD OFFICIAL DOCUMENTS

Businesses may search official documents by document number on the legal document portal, the Government portal or websites of issuing authorities. Businesses should also verify the documents on official portals before application.

Check HS 3304.10.00 Consolidated Circular 06/2011/TT-BYT Decision 15/2023/QD-TTg Decree 111/2021/ND-CP

CUSTOMS CLEARANCE DOCUMENT SET

The document set must be consistent on product name, format, brand, SKU/shade, quantity, net weight, origin, cosmetic notification number if available, formula and labels. The invoice should not only state “cosmetics” when the goods are actually lipstick.

Commercial documents

Commercial Invoice, Packing List, Bill of Lading/Air Waybill, contract/PO, C/O if claiming preferential duty, catalogue, product photos, original label and SKU/shade list.

Cosmetic regulatory dossier

Cosmetic product notification/number, LOA, CFS or CFS-exemption evidence, INCI formula, PIF, Vietnamese sub-label and SDS/MSDS if necessary.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used for which step	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, contract/PO	Declaration, value and quantity control	Purchasing/Docs/Supplier	Generic goods name “cosmetics”, missing shade/SKU	Compare documents with label, catalogue and SKU list.
Cosmetic notification	Notification/number, LOA, CFS or CFS-exemption evidence, responsible entity information and SKU/shade list	Market placement and customs support	Regulatory/Compliance/Importer	Notification does not match product name, shade or manufacturer	Match each SKU/shade with notification dossier.
Formula & safety	Ingredient/INCI list, PIF, COA/test if any	Ingredient, claim, colorant and restricted substance review	R&D/QA/Manufacturer	INCI on label differs from dossier formula	Lock formula and artwork before shipment.
Origin	C/O or proof of origin if claiming FTA	Special preferential duty	Exporter/Supplier	C/O description too generic, wrong HS, missing third-party invoice detail	Check C/O draft before departure.
Label	Original label, Vietnamese sub-label, artwork	Post-clearance circulation	Marketing/QA/Importer	Excessive claims, missing responsible entity or origin	Review label against Decree 43/111 and Circular 06.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Proof document	Consequence if unclear	Recommended handling
HS basis	Is the product a lip make-up preparation?	Catalogue, label, formula, product images	Wrong duty/policy and explanation request	Use 3304.10.00 if the product is clearly lip make-up.
Cosmetic notification	Is the notification number consistent with SKU/shade?	Notification dossier, LOA, CFS, label	Delayed clearance/circulation or additional dossier request	Complete notification before ETA or market placement.
Claims	Any “treatment”, “dark lip cure” or permanent whitening claim?	Artwork, website, catalogue, advertising materials	Label/dossier correction or different regulatory route	Regulatory review before printing labels.
C/O validity	Are form, HS, description, origin criterion and direct transport correct?	C/O, invoice, packing list, B/L	Loss of FTA preference; MFN 20% may apply	Check C/O draft and transport documents before ETD/ETA.
Label consistency	Do original/sub-labels match notification and commercial documents?	Labels, notification dossier, invoice	Document hold, market circulation and post-audit risk	Approve artwork and sub-label before arrival.

PRACTICAL E2E PROCEDURE

Step 1: Pre-ETA review: confirm HS 3304.10.00, duty, C/O, cosmetic notification, labeling, claims and SDS/MSDS if any.
Step 2: Lock the document set: align invoice, packing list, B/L/AWB, catalogue, original label, SKU/shade list, formula and notification dossier.
Step 3: Complete specialized dossier: cosmetic notification, LOA, CFS if required, PIF and Vietnamese sub-label.
Step 4: Submit customs declaration: handle Green/Yellow/Red channels and explain HS, value, C/O, notification number and dossier consistency if requested.
Step 5: Clearance and post-clearance: apply sub-labels, store shipment file, manage notification number, tax and origin documents.
Step 6: Post-audit readiness: keep PIF, formula, labels, import documents, C/O and advertising dossier for inspection.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
No cosmetic notification number	Delayed clearance/circulation and request for additional documents	Submit and verify notification before arrival	Notification, LOA, CFS, label, formula
Mismatch in product name/SKU/shade	Explanation request and regulatory dossier inconsistency	Lock SKU/shade mapping with invoice and packing list	SKU list, invoice, packing list, notification
Claims beyond cosmetic scope	Label correction or potential violation	Review claims on label and marketing before printing/shipping	Artwork, website, catalogue
Incorrect C/O form, HS or generic description	FTA preference rejected; MFN applied	Check C/O draft against HS 3304.10.00 and product description	C/O, invoice, B/L
Transport risk identified by SDS/MSDS but not declared	Carrier rejection or additional cost	Request SDS/MSDS before booking	SDS/MSDS, packing details
Vietnamese sub-label inconsistent with original label/notification	Market circulation and post-audit risk	Approve sub-label against notification and labeling rules	Original label, sub-label, notification

FAQ – COMMON BUSINESS QUESTIONS

Which HS code is used for imported lipstick?

The reference HS is 3304.10.00 if the product is a cosmetic lip make-up preparation. If it has therapeutic claims or is not cosmetic in nature, further review is required.

What is the import duty for lipstick?

For HS 3304.10.00, reference MFN duty is 20%, VAT is 10%, and normal duty is 30%. FTA duty may be lower with valid proof of origin.

Does imported lipstick require cosmetic notification?

Yes. Finished lipstick imported for market placement must be reviewed for cosmetic product notification and responsible person dossier requirements.

Can C/O reduce duty?

Potentially yes. The C/O must have correct form, origin criterion, description, HS, quantity, direct transport and match the applicable FTA tariff.

Do testers or gifts need notification?

If testers or gifts are placed on the market or used commercially, notification and labeling obligations should still be reviewed.

What if the label claims “treats dark lips”?

Therapeutic claims may exceed cosmetic scope. Claims, ingredients and supporting documents must be reviewed before import.

When should Vietnamese sub-labels be prepared?

Before ETA, so they can be aligned with the original label, notification dossier, invoice and packing list.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a map of HS code, duty, C/O, cosmetic notification, labeling and customs documents for lipstick. In actual shipments, businesses must still review formula, catalogue, labels, SKU/shade list, documents, origin and import purpose.

For cosmetic shipments involving notification, C/O, sub-labeling or controlled claims, businesses should not wait until arrival to review the dossier. Any small mismatch among Invoice, Packing List, formula, notification dossier, C/O or label may trigger additional documentation, clearance delay or unplanned storage cost.

Pre-ETA review

HS, cosmetic policy, C/O, duty, labeling, formula, catalogue and SKU/shade list.

Compliance dossier control

Compare Invoice, Packing List, B/L/AWB, C/O, notification, LOA, CFS, PIF, label and SDS/MSDS.

E2E customs implementation

Coordinate international freight, customs declaration, channel handling, domestic delivery and post-clearance file retention.

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