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Import-export procedures by product · Cosmetic hair care
Import procedure guide for shampoo
Shampoo shipments are often delayed not because of transport complexity, but because the commercial name, product claim, INCI formula, cosmetic notification dossier and customs declaration are not aligned. If the importer does not lock the HS code, duty rate, C/O (Certificate of Origin), cosmetic notification, original label and Vietnamese supplementary label before ETA (Estimated Time of Arrival), the shipment may be requested for additional documents, routed to documentary/physical inspection, delayed at port, or become ineligible for commercial circulation. This guide provides an E2E (End-to-End) compliance map for importers, procurement, legal, compliance, operations and logistics teams.
Quick summary
| Item | Quick review content |
|---|---|
| Product scope | Shampoo as a hair-care cosmetic product, not a medicinal treatment product. |
| Reference HS code | 3305.10.90 – other shampoos; 3305.10.10 must be reviewed if anti-fungal properties are claimed. |
| Import duty | MFN 15%; ordinary duty reference 22.5%; FTA duty may be lower if a valid proof of origin is available. |
| VAT | 10%; do not apply any reduced VAT treatment automatically without checking the exclusion list at declaration time. |
| Specialized policy | A cosmetic product notification receipt number is required before commercial circulation. |
| Key dossier | Invoice, Packing List, B/L/AWB, C/O if any, cosmetic notification, LOA, CFS/equivalent documents, INCI formula, original and Vietnamese labels. |
Legal note: This guide applies to shampoo as a cosmetic hair-care product. If the product claims to treat scalp disease, anti-fungal infection, inflammation or hair loss by medicinal action, the legal nature of the product must be reviewed before importation.
Scope of application
This article applies to shampoo imported for trading, distribution, salon/spa use, hotel amenities, e-commerce, FDI/EPE factories or other commercial purposes. Related products such as conditioner, hair mask, hair serum, styling cream, wax and cosmetic hair tonic are not automatically covered, because their HS code, claims, formulation and notification dossier may differ.
- Applicable to new products with commercial packaging and shelf life information.
- Samples, testing goods, gifts, warranty goods or project goods require a separate review of purpose and circulation conditions.
- If the product is imported as a kit or accompanied by devices, QR traceability, software/application access or special claims, additional policy review is required.
- Review must be based on catalogue, datasheet, SKU, INCI formula, original label and actual import purpose.
Classification and product identification
Product nature
Shampoo is a preparation for use on the hair, usually in liquid, gel or cream form, intended to clean hair and scalp.
Technical dossier
Original label, INCI formula, specification, SDS if available, catalogue, packaging images, volume, SKU/scent list and manufacturer information should be available.
Common risk
Claims such as “anti-dandruff”, “anti-fungal”, “hair loss treatment” or “medicated” may trigger deeper review of HS classification and product status.
| Criteria to check | Documents to compare | Risk if wrongly described | Suggested description on documents/declaration |
|---|---|---|---|
| Main function | Original label, catalogue, marketing claims, INCI formula | A generic name such as “hair care product” may lead to wrong HS classification or wrong notification scope | “Shampoo / cosmetic hair-cleansing preparation, brand…, volume…, 100% new” |
| Anti-dandruff/anti-fungal/hair-loss claims | Label, artwork, website, notification dossier | May be questioned as non-cosmetic or reviewed under 3305.10.10 if anti-fungal properties are stated | Use only claims consistent with the notification dossier |
| Volume, SKU, scent and set packing | Packing List, SKU list, labels, carton photos | SKU mismatch may create issues during notification and inspection | Separate SKU lines if formula, volume or notification differs |
| INCI ingredients | Formula, notification, PIF, COA if any | Prohibited or restricted ingredients may trigger circulation risk | Review INCI before order placement and before ETA |
| Product condition | Invoice, photos, batch/expiry data | Near-expiry goods, unlabeled goods or samples may be queried | State new condition, batch and expiry where available |
HS code – Duties – C/O
For ordinary shampoo, the common reference code is 3305.10.90 – other shampoos. If the product is presented as having anti-fungal properties or special medicinal-style claims, 3305.10.10 should also be reviewed. Classification must be based on function, formula, claims, labels and the cosmetic notification dossier, not merely on the trade name.
| Reference HS code | Application condition | Reference taxes | Risk if misclassified | Documents to review |
|---|---|---|---|---|
| 3305.10.90 | Other shampoos without anti-fungal properties shown in the dossier/claim | MFN 15%; ordinary duty 22.5%; VAT 10% | Wrong classification may lead to duty adjustment and explanation request | Label, claims, INCI, cosmetic notification, catalogue, Invoice |
| 3305.10.10 | Shampoo having anti-fungal properties, only where documents support such nature | Usually reviewed with MFN 15% and VAT 10%; verify the current tariff schedule | Medicinal-style description may trigger product-status review | Original label, active ingredients, claims, notification dossier, scientific documents |
| 3305.90.00 | Other hair preparations such as conditioner, mask, serum or styling cream | Do not apply automatically to shampoo | Grouping all products as “hair care” may create HS and notification mismatch | SKU list, product function, formula and label |
| Other heading outside 3305 | Only where the product is not a hair cosmetic preparation | Separate classification required | May trigger pharmaceutical, chemical or device policy review | Full technical dossier and classification opinion if needed |
| Tax item | Reference rate | Application condition | Operational note |
|---|---|---|---|
| Ordinary import duty | 22.5% | Applicable where MFN/FTA treatment is not available; calculated by the 150% MFN principle if no separate ordinary line applies | Verify Decision 15/2023/QD-TTg and the tariff schedule at declaration time |
| MFN import duty | 15% | Applicable to goods eligible for MFN treatment | Verify Vietnam Trade Portal or current tariff schedule before declaration |
| Import VAT | 10% | General VAT treatment for cosmetic hair-care preparations | Do not assume 8% unless the product is eligible and not excluded under the applicable VAT reduction policy |
| Special preferential duty under FTA | May be 0% or reduced under the relevant FTA schedule | Requires a valid proof of origin and compliance with origin criteria and direct transport rules | Do not claim FTA treatment where C/O/proof of origin is inconsistent |
| Origin route | C/O form or origin document | Preferential rate to check | Conditions/documents to review | Risk if incorrect |
|---|---|---|---|---|
| ASEAN | Form D / ATIGA proof of origin | Often potentially 0% if the tariff schedule supports the code | RVC/CTH, ASEAN origin, direct transport, Invoice and Packing List consistency | Invalid third-party invoicing or description mismatch may lead to denial |
| China | Form E or ACFTA/RCEP proof | May be 0% or according to ACFTA/RCEP schedule | 6-digit HS, WO/RVC/CTH, third-party invoice, transport route | Generic “hair care” description may not match shampoo |
| Korea | Form AK / VK or RCEP proof | May be 0% if origin rules are met | AKFTA/VKFTA/RCEP origin criteria, exporter, e-C/O if applicable | Wrong FTA selection may trigger verification |
| Japan | Form AJ / VJ / CPTPP / RCEP | May be 0% or under phase-out schedule | PSR, C/O, self-certification where permitted | Failure to prove direct transport or origin criterion |
| EU/UK | EUR.1, REX/self-certification or EVFTA/UKVFTA proof | Check the current annual schedule; many cosmetic lines may be deeply reduced | Exporter eligibility, HS, description, transport documents | Insufficient origin proof reverts the shipment to MFN 15% |
| Australia – New Zealand / CPTPP | AANZ or CPTPP proof if eligible | May be 0% depending on the schedule and proof | Origin criterion, invoice, packing and through B/L | Missing recordkeeping may create post-clearance risk |
| India / Hong Kong | Form AI / AHK if applicable | According to AIFTA/AHKFTA schedule | Form, issue date, origin criterion and description | Wrong form or unavailable FTA route removes preference |
C/O checklist before ETA: form, origin criterion WO/RVC/CTH/CTSH, third-party invoice, direct transport, product description, HS code, quantity, weight, country of origin, stamp/signature, issue date, validity and consistency with Invoice, Packing List and B/L.
C/O checklist before claiming preferential duty
| Checkpoint | What to verify | Risk if missed |
|---|---|---|
| Origin form/document | Form D/E/AK/VK/AJ/VJ/EUR.1, self-certification or REX document depending on the actual FTA route. | Using the wrong preferential route may cause C/O rejection and fallback to MFN 15%. |
| HS code on C/O | Match at least the 6-digit HS with the customs declaration; if 8 digits are shown, check compatibility with the Vietnamese declared HS. | HS discrepancy may trigger explanation or origin verification. |
| Goods description | It should identify “shampoo” clearly, not only a broad wording such as “cosmetics” or “hair care products” when the invoice/declaration separates the item. | Broad wording may fail to prove that the C/O covers the imported goods. |
| Origin criterion | Review WO, RVC, CTH/CTSH or the relevant PSR criterion under the applicable FTA. | Incorrect origin criterion is a common reason for denial of preference. |
| Third-party invoice | If the invoice is issued by a third party, the C/O must reflect the third-party invoicing mechanism under the applicable FTA. | Missing third-party indication may create a transaction mismatch issue. |
| Direct transport | Check B/L, through transport document, transit documents and proof of no further processing in the transit country. | Failure to prove direct transport may lead to loss of special preferential duty. |
| Quantity, weight and value | Compare C/O with Invoice, Packing List, transport document and customs declaration. | Quantity discrepancies increase the risk of consultation or post-clearance verification. |
| Issue date and validity | Check issue date, retrospective issuance if any, validity period and supplementary submission rules. | Expired or improperly issued C/O may be rejected. |
| Stamp, signature and e-C/O | Verify specimen stamp/signature or e-C/O reference code according to the applicable mechanism. | If validity cannot be verified, the file may be transferred for origin verification. |
Operational note: Even where MFN duty is 15%, C/O remains important for cost control because many FTA routes may provide lower preferential duty. Preference should only be claimed when origin documents are valid and consistent with the shipment file.
Applicable specialized policies
| Goods scenario | Possible policy | Documents to check | Authority/portal if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Ordinary cosmetic shampoo | Cosmetic product notification before commercial circulation | Notification receipt, LOA, CFS/equivalent documents, label and INCI formula | Drug Administration of Vietnam / relevant Department of Health or public service portal depending on case | Before shipment arrival, preferably before purchase order | Without notification receipt, commercial circulation may be blocked |
| Anti-fungal or medicinal-style claims | Review cosmetic-versus-drug boundary | Claims, ingredients, scientific support and label | Health authority if required | Before label finalization and contract signing | Treatment claims may change legal status |
| Samples/R&D/testing goods | Different handling from commercial goods | Purpose letter, quantity, test plan, technical documents | Customs and specialized authority if applicable | Before ETA | Samples must not be sold as commercial goods |
| Multiple SKU/volume/scent | Review each notification/SKU where formula or label differs | SKU list, formula, label and notification | Cosmetic notification authority | Before Invoice and Packing List finalization | Incorrect SKU grouping may invalidate the notification match |
| FDI/EPE/factory import | Customs regime depends on use and business model | Contract, import type, internal use documents | Managing customs branch | Before declaration | Wrong import type affects tax and post-clearance reporting |
| Special labeling/packaging | Goods labeling and Vietnamese supplementary label | Original label, supplementary label, importer information | Enterprise responsibility; market/customs authorities may inspect | Before circulation | Labeling violation may trigger penalties or recall |
Legal documents to review
| Document group | Document name/number | Issuing authority | Effective status/timing | Role in the procedure | Key provisions/annexes to note | Review note |
|---|---|---|---|---|---|---|
| Law | Law on Customs 2014 | National Assembly | In force, subject to amendments if any | Customs procedures and control | Customs declaration, inspection and post-clearance audit | Apply according to actual import type |
| Decree | Decree 08/2015/ND-CP and amendments | Government | In force together with amendments | Detailed customs procedures | Customs dossier, amendment, inspection channels | Check the consolidated/current version |
| Circular | Circular 38/2015/TT-BTC, Circular 39/2018/TT-BTC and amendments | Ministry of Finance | Applied according to provisions still in force | Customs declaration, valuation and classification guidance | Customs dossier, customs value, HS and origin documents | Verify the current version before declaration |
| Cosmetic circular | Circular 06/2011/TT-BYT and amendments | Ministry of Health | Amended several times | Cosmetic notification, PIF, labeling and import management | Article 4, Article 5 and notification dossier requirements | Use the consolidated version where available |
| New circular | Circular 34/2025/TT-BYT | Ministry of Health | Issued 03 July 2025, effective 18 August 2025 | Updates cosmetic notification dossier requirements | Product notification: 01 electronic copy for online filing; 02 paper copies for direct/postal filing | Update forms and filing method accordingly |
| Labeling decree | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | Decree 111/2021/ND-CP effective 15 February 2022 | Goods labeling and Vietnamese supplementary labels | Product name, origin, responsible organization, quantity, ingredients and warnings if any | Also review cosmetic-specific labeling rules |
| Tariff | Current import-export tariff and Decision 15/2023/QD-TTg | Government/Ministry of Finance | Decision 15/2023/QD-TTg effective 15 July 2023 | MFN, ordinary and FTA duty review | Ordinary duty by 150% MFN principle where no separate line applies | Verify at declaration date |
| VAT | Decree 174/2025/ND-CP | Government | Effective 01 July 2025; VAT reduction policy through 31 December 2026 according to official publication | Check possible VAT reduction eligibility | Exclusion annexes and implementation rules | Hair-care cosmetics must be checked carefully; do not automatically use 8% |
View/download source legal documents
Enterprises should further check the official legal database or the issuing authority’s website before applying any rule.
Look up HS 3305.10.90View Circular 34/2025/TT-BYTView consolidated cosmetic circularView Decree 174/2025/ND-CP
Customs clearance dossier
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if preferential duty is claimed.
Cosmetic documents
- Cosmetic product notification receipt number.
- LOA from manufacturer/brand owner.
- CFS or equivalent/exemption documents.
- PIF, INCI formula, original label and Vietnamese label.
Technical documents
- Catalogue/datasheet.
- SKU/volume/scent list.
- Product photos.
- COA/SDS if any.
| Dossier group | Required documents | Used for which step | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial documents | Invoice, Packing List, B/L/AWB, contract/PO | Customs declaration, value and quantity | Importer, shipper, forwarder | Generic name, wrong quantity, wrong Incoterms | Compare each line against Packing List and booking |
| Notification dossier | Notification form, receipt number, filed dossier | Proof of cosmetic circulation condition | Importer/Legal/QA | Receipt number not matching product, volume or label | Map SKU, product name, manufacturer and brand owner |
| LOA/CFS | Authorization, CFS or equivalent/exemption documents | Notification and post-clearance review | Brand owner/manufacturer/importer | Missing legalization/authentication if required, expired documents | Check issue date, country, authorization scope and signature |
| PIF/INCI | PIF, formula, quality specification | Post-market and safety explanation | Brand owner/manufacturer/importer | INCI mismatch or restricted ingredient issue | Lock formula and label before import |
| Labeling | Original label, Vietnamese supplementary label, artwork | Label review and circulation | Importer/Marketing/QA | Treatment claims, missing responsible party or quantity | Approve artwork and supplementary label before ETA |
| C/O | Form D/E/AK/VK/EUR.1/RCEP/CPTPP etc. | FTA duty preference | Exporter/importer | Wrong form, HS, description or late issuance | Check C/O before customs declaration |
Product name, quantity, SKU, volume, origin, ingredients, notification receipt number and labels must match across commercial documents, notification dossier, goods labels and customs declaration.
Cosmetic notification dossier to review before ETA
| Item | What to check | Operational risk | Recommendation |
|---|---|---|---|
| Cosmetic product notification | Correct product name, form, manufacturer, responsible organization, formula and use | Shipment arrives before notification is accepted or dossier is under correction | File and monitor notification before commercial shipment |
| LOA / authorization | Right to distribute/notify/circulate in Vietnam, correct parties and validity | Wrong authorization party or expired LOA may trigger supplement request | Check legalization/authentication where applicable |
| CFS or related document | Issuing country, validity, product, manufacturer/brand owner; check exemption or substitute case if any | Mismatch or expired CFS may delay notification | Lock CFS/LOA before booking |
| PIF | Safety, quality, formula, label, manufacturing and product data | Weak response during post-market review or complaint | Maintain PIF by product/SKU and update upon formula/label change |
| Claims and label | No disease-treatment claims; cosmetic claims must match the notification dossier | “Medicated/anti-fungal/treats hair loss” may change legal status | Review English, Vietnamese, QR/website and sales materials |
Decision points that may hold the shipment
| Decision point | Question to answer | Proof document | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS code | Is it ordinary shampoo or anti-fungal shampoo? | Label, claim, INCI, catalogue | Explanation request, duty adjustment or inspection | Finalize classification before ETA and split lines if needed |
| Cosmetic notification | Is the notification receipt valid for the exact SKU? | Notification receipt and dossier | Cannot circulate commercially | Complete notification before commercial import |
| C/O | Is FTA duty preference supported? | C/O, invoice, B/L, packing | Preference denied | Check C/O against the checklist before declaration |
| Labeling | Do original and Vietnamese labels meet requirements? | Artwork, supplementary label, product photos | Correction request or circulation risk | Approve supplementary label before ETA |
| Claims | Are there treatment or anti-fungal claims? | Label, website, catalogue, INCI | Possible product-status review | Align claims with cosmetic scope and dossier |
| SKU/volume | Do Invoice lines match notification and packing? | SKU list, Packing List, notification | Inspection difficulty and dossier mismatch | Separate SKU/volume/scent clearly |
Practical E2E workflow
Step 1 – Pre-ETA review
Lock HS, duty, C/O, cosmetic notification, labels, claims, SKU and goods condition.
Step 2 – Document lock
Finalize Invoice, Packing List, B/L/AWB, formula, label, LOA/CFS and notification receipt.
Step 3 – Specialized dossier
Complete cosmetic notification, PIF, supplementary label and claim explanation if needed.
Step 4 – Customs declaration
Prepare for green/yellow/red channel review; explain HS, value, C/O, notification and label when requested.
Step 5 – Clearance and post-clearance
Receive goods, apply Vietnamese label before circulation, retain batch documents, PIF, origin and notification records.
Step 6 – Change control
When formula, label, manufacturer, volume or claims change, re-check notification and import dossier.
Pre-ETA risk checklist
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| C/O wrong form, origin criterion or description | FTA preference denied and possible explanation | Check C/O against Invoice, Packing List and B/L | C/O, invoice, packing, transport document |
| Product/SKU/volume mismatch between notification and documents | Supplement request or circulation issue | Create SKU-notification-document mapping | Notification, SKU list, labels, packing |
| No cosmetic notification receipt | Commercial circulation risk | Complete notification before ETA | Notification form, LOA, CFS, PIF |
| Uncontrolled treatment or anti-fungal claim | Legal status may be challenged | Legal review of claims before label printing/order | Artwork, website, catalogue, INCI |
| Missing Vietnamese supplementary label information | Penalty or corrective action before market placement | Prepare supplementary label with import dossier | Original label, supplementary label, labeling decree |
| No PIF/safety file retained | Weak post-market response | Request complete PIF from manufacturer | PIF, COA, specification, formula |
FAQ
| Question | Short answer |
|---|---|
| Does shampoo require an import license? | The key requirement is usually cosmetic product notification before commercial circulation; nevertheless, the actual dossier must be reviewed. |
| Is cosmetic notification required? | Yes, if the product is imported for trading/circulation as a cosmetic hair-care product in Vietnam. |
| What is the HS code for shampoo? | Commonly 3305.10.90 for other shampoos; review 3305.10.10 if anti-fungal properties are claimed. |
| Can C/O reduce duty? | Yes. MFN is 15%; valid FTA origin proof may reduce duty, often to 0% on many routes subject to the current schedule. |
| Is Vietnamese supplementary labeling required? | Yes before circulation in Vietnam, and it must match the notification dossier and original label. |
| Are samples treated the same as commercial goods? | Not automatically. Purpose, quantity, explanation and non-commercial use should be reviewed. |
| What if SKU on Invoice differs from the notification? | Do not proceed with inconsistent data. Reconcile SKU, volume and product name before declaration. |
| Can anti-hair-loss shampoo be notified as cosmetic? | It depends on claims and ingredients. Treatment-style claims require further review of the cosmetic-versus-drug boundary. |
Related articles
What is HS Code?
How HS affects duty, product policy and customs risk.
What is C/O?
How to check origin documents and common reasons for preference denial.
Cosmetics import procedure
Notification, label, PIF and post-market notes for imported cosmetics.
Imported goods labeling
How to review original and supplementary labels before circulation.
Implementation support from TGIMEX
This guide provides a map of HS code, duty, cosmetic notification dossier and specialized policies for shampoo; however, actual shipments must still be reviewed against catalogue, INCI formula, label, SKU, documents, origin and import purpose.
Pre-ETA review
HS, duty, C/O, cosmetic notification, label, catalogue, INCI and SKU.
Compliance dossier control
Compare Invoice, Packing List, B/L/AWB, C/O, LOA, CFS, PIF, labels and technical documents.
E2E operations
Coordinate international freight, customs declaration, clearance handling, inland delivery and post-clearance recordkeeping.
For shipments involving cosmetic notification, C/O or labeling requirements, enterprises should not wait until arrival to review the dossier. Minor inconsistencies may cause supplement requests, clearance delay or unplanned storage costs.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.
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