Hair masks are often described too broadly as “hair care products” or “cosmetics” on the commercial invoice. For a controlled import file, the importer should lock the exact product form, intended use, INCI formula, HS Code, cosmetic notification receipt number and labeling data. For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

If a hair mask is confused with shampoo, conditioner, hair dye, anti-dandruff treatment or hair-loss treatment, the shipment may be requested for additional documents, customs declaration amendment, claim explanation, denial of C/O preferential duty, or unexpected DEM/DET and storage charges.

This article provides an E2E (End-to-End) map for pre-ETA review: HS code, duties, C/O, cosmetic notification, labeling, customs documents, PIF and the operational risk points that should be controlled before cargo arrival.

QUICK FACTS

Item	Review direction	Operational note
Product	Hair mask / deep conditioning hair treatment for softening, conditioning, shine and cosmetic sensory repair.	Not automatically applicable to shampoo, conditioner, hair serum, styling cream, wax, hair tonic, hair dye or treatment products.
Reference HS	3305.90.00 – other preparations for use on the hair.	Confirm against catalogue, formula, label, main function and use method.
Reference taxes	MFN 20%; normal import duty 30%; VAT 10% or 8% if eligible under the current VAT reduction policy.	Recheck at declaration date and by actual origin/C/O.
Specialized policy	Imported cosmetics: cosmetic notification receipt number is a key document.	The dossier may include CFS, authorization letter, composition, label, product documents and PIF.
Labeling	Review original label and Vietnamese supplementary label.	Product name, function, ingredients, batch number, expiry date and responsible organization should match the notification dossier.

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

Legal note: This content applies to hair masks used as cosmetic hair-care products. If the product claims to treat scalp disease, hair loss, fungus, inflammation or contains active ingredients that may move it outside the cosmetic scope, the actual dossier must be reviewed separately.

SCOPE OF APPLICATION

This article applies only to hair masks/deep conditioning masks in cream, gel, paste, treatment pack or similar formats, where the main purpose is cosmetic hair care: conditioning, softening, shine improvement, frizz reduction or sensory repair of hair fibers.

Covered products

Rinse-off hair masks.
Deep conditioning treatment masks.
Hair mask in jar, tube, sachet or bottle packaging.
Cosmetic hair-care products without medical treatment claims.

Not automatically covered

Shampoo with primary cleansing function.
Conditioner declared separately with different function.
Hair dye, bleach, perming or straightening products.
Anti-dandruff, antifungal, hair-loss treatment or medical claim products.
Hair serum, wax, styling cream or hair tonic with different function.

The actual catalogue, datasheet, label, composition, claims, SKU and import purpose must be reviewed. Samples, warranty goods, EPE/FDI shipments or used/refurbished goods, if any, require separate assessment.

CLASSIFICATION & TECHNICAL IDENTIFICATION

A hair mask is generally a preparation for use on the hair. It may be an emulsion or gel containing conditioning agents, emollients, film-forming polymers, oils/silicones, hydrolyzed proteins, amino acids, botanical extracts, fragrance and preservatives. The key point is the primary cosmetic function, not a therapeutic or pharmacological function.

Technical criterion	Document to check	Risk if described incorrectly	Suggested description on documents/declaration
Product form	Label, product photo, catalogue, specification.	May be confused with shampoo, conditioner or hair serum.	Hair mask, cream/gel form, for cosmetic hair care, brand…, volume…, new 100%.
Main function	Claims on label, website and notification dossier.	Treatment claims may exceed cosmetic scope.	Use cosmetic wording: conditioning, softening, hair-care, sensory repair.
INCI composition	Formula/INCI list, CFS, authorization letter, PIF.	Prohibited/restricted ingredients or inconsistent INCI names may trigger explanation.	Keep consistent with cosmetic notification and label.
Use method	Directions for use on label.	Leave-on, rinse-off or scalp treatment may shift the review focus.	State external cosmetic use on hair, not a medicine.
Product set	Invoice, packing list, set photos.	If shipped together with shampoo/conditioner/serum, each SKU may require separate review.	Separate SKU, volume, quantity and notification number.

HS CODE – DUTIES – C/O

Hair masks are generally reviewed under heading 3305 – preparations for use on the hair. If the product is not shampoo, not a permanent waving/straightening preparation and not hair lacquer, the reference HS is usually 3305.90.00 – other. Final HS classification must be confirmed based on the actual dossier at declaration date.

Reference HS	When applicable	Risk if misclassified	Documents to compare
3305.90.00	Hair mask/deep conditioning mask for cosmetic care, softening and sensory repair.	If the product is shampoo, hair dye, perm/straightener or treatment product, HS may be challenged and duty reassessed.	Catalogue, label, INCI, notification receipt, CFS, authorization, directions for use, product photos.
3305.10.90 – exclude if not shampoo	Only where the main function is hair cleansing/shampoo.	Confusing hair mask with shampoo causes wrong HS, duty and document wording.	“Shampoo” claim, cleansing/foaming function, use method.
3305.20.00 or other suitable code – exclude if not applicable	Only for permanent waving/straightening or specific salon chemical treatment.	Salon treatment wording may mislead classification if claims are too strong.	Technical file, active ingredients, salon process.

Reference duties for HS 3305.90.00

Tax item	Reference rate	Condition	Risk control
MFN import duty	20%	For goods from MFN territories where no FTA preference is claimed.	Recheck the tariff at declaration date.
Normal import duty	30%	Fallback rate where MFN/FTA conditions are not satisfied.	Unclear origin may increase duty cost significantly.
VAT	Standard 10%; possible 8% if eligible and not excluded under current policy.	Applied under VAT rules at customs declaration date.	Do not default to 8% without checking exclusion lists and validity period.
Special preferential duty under C/O	May be lower than MFN, for example 0%, 2.5%, 5%, 10% or another rate depending on FTA/origin.	Requires valid C/O/origin document, origin rule compliance and direct transport.	Wrong form, origin criterion, description or HS may lead to denial of preference.

C/O and FTA review matrix

Origin route	C/O or origin document	Reference duty for 3305.90.00	Condition	Documents	Risk if wrong
ASEAN	Form D / ATIGA or accepted origin mechanism	May be 0%; RCEP must be checked by tariff schedule at declaration date.	Origin rule, direct transport, matching description.	C/O, invoice, packing list, B/L, WO/RVC/CTH/CTSH criterion.	Preference may be denied if C/O boxes, description or origin country are wrong.
China	Form E / ACFTA or RCEP	ACFTA may be 0%; RCEP must be checked by phase-out schedule.	Correct origin criterion and product description.	Form E/RCEP, third-party invoice, through B/L if transit.	Third-party invoice, transit or origin criterion errors often trigger verification.
Korea	AKFTA / VKFTA / RCEP	Select the best tariff by actual origin and available C/O.	Suitable FTA and valid origin proof.	C/O AK/VK/RCEP, invoice, B/L, product description sheet.	Wrong FTA selection may lose a better rate.
Japan	AJCEP / VJEPA / CPTPP / RCEP	Potentially deep preference; check each FTA schedule.	Correct origin document mechanism and PSR.	C/O or accepted self-certification where applicable.	Missing direct transport proof or wrong origin criterion.
EU / UK	EVFTA / UKVFTA	Check EVFTA/UKVFTA annual schedule.	Valid origin statement or certificate under the agreement.	Statement on origin/origin certificate, invoice, B/L.	Invalid REX/statement or product description can deny preference.
Australia / New Zealand	AANZFTA / CPTPP / RCEP	Choose the best available tariff and origin document.	Origin rules and direct transport must be satisfied.	C/O/origin document, B/L, invoice.	Without valid origin proof, MFN applies.
India / Hong Kong / EAEU	AIFTA / AHKFTA / VN-EAEU FTA	Check the relevant FTA tariff; do not assume 0%.	Valid form/origin proof and compliance with the agreement.	C/O, transport evidence, product description and HS.	Wrong form or wrong tariff schedule causes tax errors.

Pre-ETA C/O checklist

Form/origin document: correct agreement, template and issuance/self-certification mechanism.

Origin criterion: check WO, RVC, CTH, CTSH or PSR-specific rule.

Goods data: description, HS, quantity, weight and origin must match Invoice/Packing List.

Direct transport: through B/L or evidence is needed where transshipment occurs.

Third-party invoice: must be properly declared if applicable.

Validity: issue date, stamp/signature, electronic/original format and submission time must be acceptable.

APPLICABLE SPECIALIZED POLICIES

Cargo situation	Possible policy	Documents to check	Authority/portal	Recommended timing	Risk note
Ordinary cosmetic hair mask	Cosmetic notification, labeling, import customs.	Notification receipt, CFS, authorization, composition, label, commercial documents.	Drug Administration of Vietnam / NSW / Customs.	Before ETA and before circulation.	Missing notification number may delay customs or circulation.
Claims for dandruff, fungus, hair-loss or hair growth treatment	May exceed cosmetic scope; other policies may apply.	Label, marketing claims, active ingredients, technical data.	Ministry of Health or relevant authority.	Before purchase order.	Do not classify as ordinary cosmetic without review.
Samples/testing goods	Customs purpose and cosmetic policy must still be reviewed.	Sample invoice, purpose letter, label, quantity, notification if circulated.	Customs and specialized authority if relevant.	Before ETA.	Do not assume all documents are exempt because it is a sample.
EPE/FDI/factory import	Review customs regime, import purpose and domestic circulation if any.	Contract, PO, import purpose, internal documents, label.	Customs office of declaration.	Before customs declaration.	Wrong customs regime may affect duty and post-clearance audit.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuing authority	Effective date/timing	Role	Key points	Review note
Cosmetics	Circular 06/2011/TT-BYT and amendments; consolidated document 09/VBHN-BYT 2025	Ministry of Health	Circular 06 effective 01/04/2011; Circular 34/2025 effective 18/08/2025.	Cosmetic notification, PIF, labeling and responsible organization.	Notification form, PIF, cosmetic label, import file.	Use the latest consolidated/amended text.
Labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Check current validity.	Imported goods label and Vietnamese supplementary label.	Mandatory contents, origin, responsible organization.	Cosmetic-specific labeling must also match.
MFN tariff	Decree 26/2023/ND-CP	Government	Effective from 15/07/2023.	MFN import tariff schedule.	Appendix II.	Recheck HS line at declaration date.
Normal tariff	Decision 15/2023/QD-TTg	Prime Minister	Applied from 2023; current validity should be checked.	Normal import duty schedule.	Normal duty rates.	Fallback where MFN/FTA is not applicable.
VAT	Decree 174/2025/ND-CP	Government	Effective 01/07/2025; reduction period to 31/12/2026.	Determines possible 8% or 10% VAT.	Reduction scope and exclusion lists.	Do not default to 8% without review.
FTA/C/O	Special preferential tariff decrees by agreement	Government/relevant authorities	By each tariff period.	Determines special preferential import duty.	C/O form, PSR, direct transport.	Check by actual origin.

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Enterprises should cross-check on official legal portals or issuing authority websites before application.

Consolidated cosmetic regulation Decree 26/2023/ND-CP Decree 174/2025/ND-CP HS/tariff lookup

CUSTOMS DOCUMENT SET

Commercial documents

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

Cosmetic specialized documents

Cosmetic notification receipt number.
CFS if required by the dossier.
Authorization letter from manufacturer/owner.
INCI composition, label and directions for use.
PIF (Product Information File).
Claim substantiation documents if needed.

Document group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial documents	Invoice, Packing List, B/L/AWB.	Customs declaration and quantity/value/origin check.	Shipper, importer, forwarder.	Generic description “cosmetics”, missing SKU/volume.	Compare with notification, label and packing.
Notification dossier	Notification receipt, CFS, authorization, composition, label.	Cosmetic regulatory basis.	Importer/responsible organization.	Product name, manufacturer, brand or form differs from documents.	Lock product name and label version before issuing Invoice.
HS/C/O	C/O, transport documents, HS review note.	Duty and FTA preference.	Shipper, procurement, docs, customs broker.	Wrong C/O form, criterion or goods description.	Check form, criterion, issue date and direct transport.
Label	Original label, Vietnamese supplementary label, product photos.	Customs, circulation and post-clearance control.	Importer/brand owner.	Missing function, ingredients, batch, expiry date or responsible organization.	Compare label with notification and actual goods.

Control rule: product name, quantity, SKU, origin, composition, label, notification receipt number and declaration description must match across the dossier.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
HS Code	Is 3305.90.00 sufficiently supported?	Label, catalogue, ingredients, directions.	Explanation or HS amendment.	Exclude shampoo, dye, perm/straightener and treatment claims.
Notification	Does the notification product name match invoice/label?	Notification receipt, Invoice, label artwork.	Additional documents or customs delay.	Lock the product name before issuing documents.
Claims	Are there medical treatment claims?	Label, website, marketing materials.	Risk of non-cosmetic policy review.	Adjust claims or review other policies.
C/O	Is C/O eligible for preferential duty?	C/O, B/L, invoice, packing list.	No preferential duty.	Check form, origin criterion and direct transport.
Supplementary label	Are mandatory label contents complete?	Original label, supplementary label, photos.	Circulation/post-clearance risk.	Review before cargo moves to warehouse.

OPERATIONAL E2E PROCESS

Step 1: Pre-ETA review

Confirm HS, duties, C/O, cosmetic policy, labeling and VAT 8%/10% possibility.

Step 2: Lock documents

Lock Invoice, Packing List, B/L/AWB, label, composition, SKU, notification number and origin.

Step 3: Check specialized dossier

Review notification receipt, CFS, authorization, PIF, label and claims before arrival.

Step 4: Customs declaration

Green channel: release under system conditions; Yellow: document check; Red: document and physical inspection.

Step 5: Clearance and post-clearance

Release cargo, complete supplementary label, archive lot file and prepare explanation documents for post-clearance or market inspection.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents
Wrong C/O form or origin criterion	FTA preference denied, higher duty cost.	Check form, criterion, product description, HS and issue date.	C/O, invoice, B/L.
Product name mismatch between Invoice and notification	Additional documents or explanation.	Lock name, brand, version and volume before documents are issued.	Notification, Invoice, label.
Treatment claim beyond cosmetic scope	Specialized policy risk.	Review label, website, brochure and social claims.	Label, catalogue, composition.
Wrong HS due to confusion with shampoo/conditioner	Wrong duty and declaration wording.	Determine main function and use method.	Directions, label, formula.
Incomplete Vietnamese label	Circulation and post-clearance risk.	Review supplementary label before warehouse delivery.	Original label, supplementary label, notification.

FAQ

Does a hair mask require cosmetic notification?

If it is an imported cosmetic intended for circulation in Vietnam, a cosmetic notification receipt number is generally required and the actual dossier should be checked for customs.

Is HS 3305.90.00 always correct?

No. It is a reference code for ordinary hair masks. If the product is shampoo, dye, perm/straightener or treatment product, another code may apply.

Can C/O reduce duty?

Yes, if the C/O/origin document is valid, the form is correct, the origin criterion is met and direct transport conditions are satisfied.

Is Vietnamese supplementary labeling required?

Yes, for circulation in Vietnam, Vietnamese supplementary labeling should comply with general labeling and cosmetic-specific rules.

Are samples handled like commercial goods?

Do not assume. Import purpose, quantity, label, cosmetic policy and customs regime must be reviewed.

What if Invoice name differs from notification?

Amend documents or prepare explanation before declaration; do not wait until cargo arrival.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article outlines HS, duties, C/O, cosmetic notification and specialized-policy requirements for hair masks. In an actual shipment, the importer still needs to review catalogue, label, composition, documents, origin and import purpose.

Pre-ETA review

HS, cosmetic policy, C/O, tax, label, ingredients, notification and claims.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, label, CFS, authorization and PIF.

International logistics

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

Customs and post-clearance

Prepare declaration, handle customs channels, domestic delivery and lot-file retention.

For cosmetic shipments involving notification, C/O or labeling requirements, the importer should not wait until cargo arrival to start the review. Small inconsistencies among Invoice, Packing List, label, C/O or notification dossier may cause document supplementation, clearance delay or unplanned storage costs.

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