Tiếng Việt
中文 (中国)
COSMETICS – HAIR CARE
IMPORT PROCEDURE FOR HAIR WAX / HAIR STYLING WAX
Problem: Hair wax is often described broadly as “hair product” or “styling product”, while import clearance requires a correct determination of its nature as a hair cosmetic preparation, HS code, cosmetic notification, Vietnamese labelling and transport risk if flammable ingredients exist. Agitate: Incorrect HS classification or missing cosmetic notification may delay customs clearance, trigger additional explanations and create storage/demurrage costs after ETA. Solution: This article provides an E2E (End-to-End) checklist covering HS code, import duty, C/O, specialised policy, document set, customs decision points and pre-ETA risk controls.
QUICK FACTS
| Item | Operational review point | Notes |
|---|---|---|
| Product | Hair wax / hair styling wax in jar, tube, stick or retail box. | Do not group automatically with aerosol hair spray, shampoo, hair dye or perm/straightening products. |
| Reference HS code | 3305.90.00 – other preparations for use on the hair. | Review actual function, ingredient list, label claim and packaging form. |
| MFN import duty | 20%. | Applies where no valid preferential C/O is used. |
| Normal import duty | 30%. | May apply if preferential conditions are not met. |
| VAT | 8% if the goods are eligible for VAT reduction during the applicable period; 10% if not eligible or after the reduction period. | Check the exclusion annex and effective guidance at declaration time. |
| Specialised policy | Cosmetic product notification before circulation; Vietnamese label / supplementary label. | Review under Circular 06/2011/TT-BYT and Circular 34/2025/TT-BYT. |
Legal note: HS and tax information in this article is for operational reference for finished hair wax. The importer must review the actual catalogue, INCI ingredients, original label, import purpose, C/O and tariff schedule at declaration time.
SCOPE OF APPLICATION
Covered products
- Hair styling wax, pomade and wax-like styling creams.
- Finished cosmetic products used for styling, holding, shaping or adding shine to hair.
- Commercial imports, salon supplies, retail distribution and trade samples.
Not automatically covered
- Aerosol hair spray: may fall under 3305.30.00.
- Shampoo: usually reviewed under 3305.10.00.
- Hair dye, bleaching, perming or straightening products: claims and ingredients must be separately reviewed.
- Industrial wax or non-human-use wax is not treated as cosmetic hair wax.
The product must be reviewed against catalogue, datasheet, INCI list, SKU/model, original label and actual import purpose. Samples, testers, combo packs, promotional goods, flammable solvent formulations or aerosol packaging may trigger additional checks.
CLASSIFICATION AND PRODUCT IDENTIFICATION
Hair wax is identified by its main function: styling, holding or shaping hair. It may contain wax/oil/polymer bases, fragrances, preservatives, film-formers and shine modifiers. It must be distinguished from shampoo, conditioner, hair mask, hair serum, hair tonic, gel, hair spray and scalp-treatment products.
| Checkpoint | Document to verify | Risk if described incorrectly | Recommended goods description |
|---|---|---|---|
| Main function | Original label, catalogue, product notification, marketing claim. | Broad wording such as “hair product” may trigger HS and policy queries. | “Hair styling wax, cosmetic preparation for hair styling, jar/tube pack, net weight …”. |
| Product form | Product photos, packing details, MSDS if flammable solvents exist. | May be confused with aerosol hair spray or gel/spray products. | State wax/paste/cream form and non-aerosol status where true. |
| INCI ingredients | Ingredient list, notification formula, COA/MSDS if available. | Borderline therapeutic claims or restricted substances may require deeper review. | Attach ingredient list consistent with cosmetic notification. |
| Label and retail unit | Original label, supplementary label, carton marks, packing list. | Incorrect quantity, origin or net weight may create mismatch with notification/customs data. | Specify brand, origin, net weight/volume and package quantity. |
| Goods condition | Invoice, PO, shipment photos. | Tester/sample/promotional goods may affect import purpose and valuation explanation. | State new finished goods or sample goods according to actual shipment. |
HS CODE – DUTY – C/O
For finished hair wax / hair styling wax used to style, hold or add shine to hair, the primary classification route is heading 3305 – preparations for use on the hair. The main reference HS code for wax/paste/cream styling products, not shampoo and not aerosol hair lacquer, is 3305.90.00. Classification must be based on function, formulation form, INCI ingredients, original label, packaging and cosmetic notification dossier, not merely the commercial word “wax”.
Operational conclusion: For hair wax in jar, tube, stick or retail box, the pre-ETA working code should be 3305.90.00. Codes 3305.30.00 and 3305.10.00 are not used for wax unless the technical dossier proves that the goods are hair lacquer/spray or shampoo.
HS code and base tax table to lock before ETA
| HS code | Applicable case | MFN import duty | Normal duty | Import VAT | Other taxes | Documents to verify | Risk if incorrect |
|---|---|---|---|---|---|---|---|
| 3305.90.00 | Main code for hair wax, pomade and styling wax in wax/paste/cream form, not shampoo and not aerosol hair lacquer. | 20% | 30% | 8% if the goods are eligible for VAT reduction during the applicable policy period; 10% if not eligible or after the VAT reduction period. The exclusion annex must be checked at declaration time. | SCT: not applicable; environmental protection tax: not applicable; anti-dumping duty: not commonly applicable to this code. | Catalogue, original label, product photos, INCI, cosmetic notification, CFS/authorisation if any, Invoice, Packing List, C/O, B/L/AWB. | Wrong HS may cause incorrect duty, wrong cosmetic policy review, classification challenge or post-clearance tax reassessment. |
| 3305.30.00 | Only for hair lacquer / hair spray, especially aerosol or spray products forming a holding film. | Not the main code for wax; separate tariff review is required if proven to be hair lacquer. | Not the main code for wax. | Review based on the actual spray product. | MSDS/DG review may be important for aerosol or flammable solvent. | MSDS, spraying mechanism, solvent, warning label, packaging form. | Declaring jar wax as hair spray may lead to HS rejection and amendment. |
| 3305.10.00 | Only for shampoo used to clean hair/scalp. | Not the main code for wax. | Not the main code for wax. | Review under shampoo code if the goods are actually shampoo. | Not a classification route for styling wax. | Functional claim, ingredient list, use instruction and cleansing claim. | Generic naming such as “hair care product” may cause a wrong shift from wax to shampoo. |
| 3305.20.00 | Only for preparations for permanent waving or straightening. | Not the main code for ordinary styling wax. | Not the main code for wax. | Review separately if the product claims permanent waving/straightening. | May trigger deeper ingredient/claim review. | Claims, use instruction, active ingredients and safety warnings. | If the product claims long-term perming/straightening, it must be separated from ordinary styling wax. |
Special preferential C/O / FTA table for HS 3305.90.00
| Origin route | FTA / C/O or origin document | Reference special preferential duty | Recommended declaration approach | Application conditions | Documents to verify | Risk if incorrect |
|---|---|---|---|---|---|---|
| ASEAN | ATIGA – Form D; RCEP may also be available for ASEAN origin. | ATIGA: 0%; RCEP ASEAN: around 10%. | Prefer Form D / ATIGA 0% if the C/O is valid. | Rules of origin, direct consignment and C/O formality must be met. | Form D, Invoice, Packing List, B/L, description, HS and origin criterion. | Using RCEP instead of ATIGA may unnecessarily increase duty; wrong origin criterion may deny preference. |
| China | ACFTA – Form E; RCEP origin document. | ACFTA: 0%; RCEP China: around 10%. | Prefer Form E / ACFTA 0% if conditions are met. | Check country of origin, origin criterion, third-party invoice if any and direct consignment. | Form E/RCEP, commercial invoice, third-party invoice declaration if any, B/L, packing list. | Incorrect box, description, HS or transit evidence may result in rejection. |
| Korea | AKFTA – Form AK; VKFTA – Form VK; RCEP. | AKFTA: 5%; VKFTA: 0%; RCEP Korea: around 10%. | Prefer VKFTA 0% if origin requirements are satisfied. | Rules of origin, goods description and direct consignment must match. | Form VK/AK/RCEP, invoice, B/L, WO/CTH/RVC criterion if applicable. | Selecting AKFTA/RCEP while VKFTA is available may increase duty; HS mismatch may be queried. |
| Japan | AJCEP – Form AJ; VJEPA – Form VJ; CPTPP; RCEP. | AJCEP/VJEPA/CPTPP: usually 0%; RCEP Japan: around 10.9%. | Prefer AJ/VJ/CPTPP 0% if documents are valid. | Correct form, origin criterion and transport route must be verified. | Form AJ/VJ or CPTPP origin document, invoice, B/L, packing list. | Using RCEP when VJEPA/CPTPP is available may increase tax liability. |
| EU | EVFTA – EUR.1 or valid statement on origin. | EVFTA: around 2.5%. | Declare EVFTA only when EU origin and origin wording are valid. | EVFTA rules of origin, correct statement wording and direct consignment. | EUR.1/statement on origin, invoice, transport document, goods description. | Incorrect statement wording or insufficient origin basis may deny preference. |
| United Kingdom | UKVFTA – EUR.1 or UKVFTA origin document. | UKVFTA: around 2.5%, subject to tariff confirmation at declaration time. | Use only for UK-origin goods with valid documents. | Check the current UKVFTA schedule, origin document and direct consignment. | EUR.1/statement, invoice, B/L/AWB, manufacturer origin file. | Do not assume EVFTA treatment without a UKVFTA basis. |
| Australia/New Zealand | AANZFTA – Form AANZ; CPTPP; RCEP. | AANZFTA/CPTPP: usually 0%; RCEP AU/NZ: around 10%. | Prefer AANZFTA or CPTPP 0% if eligible. | Country of origin, origin criterion and direct consignment must be checked. | Form AANZ / CPTPP / RCEP document, invoice, B/L. | Origin country and C/O form mismatch may lead to denial. |
| India | AIFTA – Form AI. | AIFTA: around 5%. | Use AIFTA if Form AI is valid; compare against MFN 20%. | AIFTA origin criterion and direct consignment must be met. | Form AI, invoice, B/L, RVC/CTH criterion if applicable. | Wrong origin criterion or missing transit evidence may deny preference. |
| EAEU | VN–EAEU FTA – Form EAV. | VN–EAEUFTA: usually 0%. | Use where the goods have EAEU origin and C/O is valid. | Rules of origin under VN–EAEUFTA must be met. | Form EAV, invoice, transport document, description and HS. | Wrong form or origin discrepancy may remove preference. |
| Canada/Mexico/Chile/Peru | CPTPP; Chile may also be reviewed under VCFTA. | CPTPP: usually 0%; VCFTA Chile around 2%. | Prefer CPTPP if eligible and valid. | CPTPP/VCFTA origin rules and document form must be met. | CPTPP/VC origin document, invoice, transport document. | Non-preferential COO must not be confused with preferential origin proof. |
| Hong Kong | AHKFTA – Form AHK. | AHKFTA: around 20%, often not better than MFN 20%. | Do not prioritise if no tax benefit is generated; origin still supports declaration. | Apply only if the current tariff schedule is beneficial or origin documentation is required. | Form AHK if any, invoice, B/L, origin label. | C/O effort may not reduce duty compared with MFN. |
| Israel | VIFTA origin document. | VIFTA: around 8%. | Consider if Israeli origin and valid proof are available. | Check the VIFTA tariff at declaration time. | Origin document, invoice, transport document, goods description. | If origin cannot be proven, MFN 20% applies. |
| USA / no applicable FTA | No common special preferential C/O for this code. | MFN: 20% if eligible; normal duty: 30% if not eligible. | Use MFN if conditions are met. Non-preferential COO supports origin only and does not reduce duty. | Tax relationship, origin and commercial documents must be checked. | Invoice, COO if any, origin label, contract, packing list. | Confusing non-preferential COO with preferential C/O creates incorrect tax expectation. |
Common tax declaration scenarios
| Scenario | Declaration basis | Expected import duty | VAT handling | Control note |
|---|---|---|---|---|
| No special preferential C/O but MFN origin is acceptable | Declare HS 3305.90.00 without FTA preference. | 20% MFN. | 8% if VAT reduction applies; otherwise 10%. | Keep HS, label, cosmetic notification and customs value file. |
| Valid Form D/E/VK/AJ/VJ/AANZ/CPTPP/EAV | Declare special preferential treatment under the correct FTA. | May be 0% for selected routes. | VAT is still determined under VAT policy, not by the 0% import duty. | Do not claim preference if C/O form, criterion or description is wrong. |
| RCEP C/O | Apply RCEP by specific origin country. | Usually around 10%; Japan around 10.9%. | Review 8%/10%. | Compare with ACFTA/ATIGA/VKFTA/VJEPA/CPTPP because RCEP may not be the lowest route. |
| C/O rejected or invalid | No special preferential duty is allowed. | Back to MFN 20% if eligible; otherwise normal duty may be 30%. | Re-check VAT if declaration amendment is required. | Prepare C/O supplement, explanation or amendment before clearance delay escalates. |
C/O checklist before claiming preferential duty
| Checkpoint | What must match | Risk if inconsistent | Pre-ETA action |
|---|---|---|---|
| C/O form / origin proof | Correct agreement: D, E, AK, VK, AJ, VJ, AANZ, AI, EAV, EUR.1, CPTPP, RCEP… | Wrong form denies special preferential duty. | Confirm form with shipper before shipment departure. |
| Origin criterion | WO, RVC, CTH, CTSH or agreement-specific criterion. | C/O may be verified or rejected. | Request basis of origin from exporter for high-value shipments. |
| Goods description | Hair styling wax / hair wax / pomade must match Invoice, Packing List, label and notification. | Generic or inconsistent description increases C/O scrutiny. | Align commodity description before invoice and C/O issuance. |
| HS on C/O | Preferably consistent with 3305.90.00 or at least not conflicting with product nature. | HS mismatch may lead to query or denial. | Review draft C/O before official issuance. |
| Third-party invoice | Correct declaration where third-party invoicing is used. | Missing tick or missing third-party invoice details may deny preference. | Check third-party invoicing rule under each FTA. |
| Direct consignment | B/L, transit documents and route must meet direct consignment conditions. | Unsupported transit may remove preference. | Prepare through B/L or non-manipulation evidence where transit occurs. |
| Issue date and validity | C/O issued on time; “issued retroactively” marked if required. | Expired or incorrectly issued C/O may be rejected. | Check ETD, invoice date and C/O issue date before declaration. |
Tax application note: The rates above are for operational reference based on 2026 tariff lookup data. At declaration time, the enterprise must re-check the effective tariff schedule, FTA validity, VAT reduction annex, original C/O and actual shipment dossier. Do not use this table as a substitute for reviewing customs value, Incoterms and shipment-specific cost items.
SPECIALISED POLICY MATRIX
| Goods situation | Possible policy | Documents to check | Authority/portal | When to prepare | Risk note |
|---|---|---|---|---|---|
| Finished hair wax for commercial circulation | Cosmetic product notification before market circulation. | Notification number, authorisation/CFS if applicable, ingredients, label, PIF. | Cosmetic authority / applicable public service portal. | Before arrival or before circulation. | No notification number may block lawful circulation. |
| Claims for anti-dandruff, hair growth, hair-loss treatment or strong physiological effects | Potential borderline between cosmetic and other regulated products. | Label, brochure, website claim, ingredient list. | Relevant specialised authority depending on product nature. | Before finalising label and order. | Treatment claims may change regulatory classification. |
| Flammable solvent / high fragrance / aerosol risk | Dangerous Goods review for transport and warehousing. | MSDS/SDS, UN number if any, packing instruction. | Carrier, airline/shipping line, warehouse/port. | Before booking. | Missing MSDS may cause booking rejection or extra charges. |
| Samples, testers, sets/combos | Review import purpose, labelling and cosmetic notification if circulated. | Invoice, packing, sample remark, quantity, label. | Customs and specialised authority if applicable. | Before declaration. | Unclear sample purpose may trigger value/purpose questions. |
| Imports for EPE/FDI/factory | Customs regime, use purpose, distribution rights if sold domestically. | Contract, import purpose, business licence, notification if circulated. | Managing customs branch. | Before purchase order. | Mismatch in import purpose may create post-clearance issues. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document name/number | Issuing authority | Effective date/application | Role in procedure | Key points | Review note |
|---|---|---|---|---|---|---|
| Circular | Circular 06/2011/TT-BYT on cosmetic management | Ministry of Health | Foundational cosmetic management regulation; review amendments. | Basis for cosmetic notification, PIF and market circulation. | Notification form, ASEAN claim guidance. | Review consolidated/amended text at filing time. |
| Circular | Circular 34/2025/TT-BYT amending Circular 06/2011/TT-BYT | Ministry of Health | Effective 18 Aug 2025. | Updates cosmetic notification dossier/procedures. | Amended provisions on cosmetic notification and management. | Apply to dossiers arising from effective date. |
| Decree | Decree 43/2017/ND-CP on goods labelling | Government | Effective 01 Jun 2017. | Imported goods and market labels. | Mandatory contents, language, origin, net quantity. | Read together with Decree 111/2021/ND-CP. |
| Decree | Decree 111/2021/ND-CP amending Decree 43/2017/ND-CP | Government | Effective 15 Feb 2022. | Amends labelling/origin requirements. | Original label, supplementary label, origin. | Important for Vietnamese supplementary label. |
| Tariff | Current import/export tariff and relevant FTA tariff schedules | Ministry of Finance/Government | At declaration time. | Determine MFN, normal duty, VAT and special preferential duty. | HS 3305.90.00 and relevant FTA lines. | Do not use obsolete tariff data. |
| Decree | Decree 174/2025/ND-CP on VAT reduction | Government | Effective 01 Jul 2025. | Review 8%/10% VAT. | Exclusion annex and applicable conditions. | Do not apply 8% automatically. |
VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS
HS 3305.90.00 lookupCircular 34/2025/TT-BYTDecree 43/2017/ND-CPDecree 111/2021/ND-CPDecree 174/2025/ND-CP
Enterprises should also cross-check the legal texts on the official legal document portal or the issuing authority’s website before applying them.
CUSTOMS DOCUMENT SET
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading / Air Waybill.
- Sales Contract or Purchase Order if available.
- C/O if claiming preferential duty.
- Catalogue, original label, product photos and INCI ingredient list.
Specialised documents if applicable
- Cosmetic product notification number.
- Authorisation letter and CFS if required by notification dossier.
- PIF (Product Information File).
- Vietnamese supplementary label.
- MSDS/SDS if flammable or required by carrier.
| Document group | Required document | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO, B/L/AWB. | Declaration, value and quantity control. | Importer, seller, forwarder. | Generic goods name; missing brand/net weight/origin. | Match each line with packing and original label. |
| Technical/cosmetic | INCI list, label, catalogue, notification. | HS and cosmetic policy review. | Importer/Responsible person, supplier. | Ingredients on label differ from notification. | Lock final label before shipment arrival. |
| Origin | Preferential C/O, invoice and transport document. | Special preferential duty claim. | Supplier/importer. | Wrong form, origin criterion or description mismatch. | Check draft C/O before issuance. |
| Labelling | Original label, supplementary label and responsible person details. | Market circulation after clearance. | Importer/brand owner. | Missing Vietnamese, incorrect origin or net content. | Approve supplementary label before application. |
| Transport/DG | MSDS/SDS and DG classification if any. | Booking and carrier declaration. | Supplier/forwarder. | No MSDS for flammable solvent products. | Request MSDS before booking. |
Data consistency rule: Goods name, quantity, net weight, brand, SKU/model, origin, ingredients and function must match across commercial documents, label, notification dossier, C/O and customs declaration.
CUSTOMS DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Evidence | Impact if unclear | Recommended action |
|---|---|---|---|---|
| HS basis | Is the product wax, hair spray, shampoo or another preparation? | Label, catalogue, photos, ingredients. | HS explanation request, channel change, delay. | Finalise goods description and HS before ETA. |
| Cosmetic notification | Is there a valid notification number for circulation? | Notification, authorisation, CFS if any. | Not ready for lawful market circulation. | Complete notification before distribution. |
| C/O validity | Does form, criterion, description, HS and quantity match? | C/O, invoice, B/L, packing list. | Special preference denied. | Review draft C/O before final issuance. |
| Vietnamese label | Are mandatory contents complete? | Original/supplementary label, notification dossier. | Market inspection/post-clearance risk. | Approve label before sale. |
| DG risk | Any flammable solvent, aerosol or temperature requirement? | MSDS/SDS, packing information. | Booking rejection or extra charges. | Review MSDS before transport booking. |
PRACTICAL E2E PROCESS
Step 1 – Pre-ETA review
Confirm HS 3305.90.00, duty, C/O, label, cosmetic notification and DG status.
Step 2 – Lock documents
Check Invoice, Packing List, B/L/AWB, catalogue, original label, INCI, SKU/model and origin.
Step 3 – Prepare specialised dossier
Review cosmetic notification, authorisation/CFS if required, PIF and Vietnamese supplementary label.
Step 4 – Customs declaration
Green channel: system-based clearance; Yellow: document check; Red: document and physical inspection.
Step 5 – Clearance and post-clearance file
Deliver goods, apply label if needed, archive shipment file and prepare explanations for HS, value, C/O and cosmetic notification.
PRE-ETA RISK CHECKLIST
| Risk | Impact | Pre-ETA control | Documents to check |
|---|---|---|---|
| Invalid C/O form or origin criterion | Loss of preferential duty. | Check form, criterion, description, HS, issue date and direct transport. | C/O, Invoice, B/L, Packing List. |
| Generic goods name “hair product” | HS and policy queries. | Use clear wording “hair styling wax”. | Invoice, Packing List, label. |
| Claims beyond cosmetic scope | Potential policy reclassification. | Remove unsupported therapeutic claims; review ingredients. | Label, brochure, website, INCI. |
| Missing cosmetic notification number | Not ready for market circulation. | Complete notification before distribution. | Notification, authorisation, CFS. |
| Incorrect Vietnamese supplementary label | Market/post-clearance risk. | Approve label before arrival/sale. | Original label, supplementary label, notification. |
| No MSDS for flammable goods | Booking rejection or added charges. | Request MSDS before booking. | MSDS/SDS, packing instruction. |
FAQ
1. Does imported hair wax require cosmetic notification?
If it is a cosmetic product used on human hair and circulated in Vietnam, cosmetic notification must be reviewed under current rules.
2. Is HS 3305.90.00 always correct?
No. It is a reference code for wax/paste styling products. Aerosol hair spray or products of another nature must be reclassified.
3. Can C/O reduce import duty?
Yes, if the C/O/origin document is valid and the FTA rate is lower than MFN 20%.
4. Is state quality inspection required?
The key checks are usually cosmetic notification and labelling; however, actual ingredients, claims, packaging and dossier must be reviewed.
5. Are samples/testers treated like commercial goods?
Not automatically. Import purpose, quantity, labelling and whether the goods will be circulated must be assessed.
6. What if the original label differs from the notification dossier?
Stop and review before declaration/circulation. Inconsistency between label, ingredients and notification is a material risk.
RELATED ARTICLES
IMPLEMENTATION SOLUTION FROM TGIMEX
This article provides a map for HS code, duties, dossiers and specialised policies for hair wax. For each actual shipment, the enterprise must still review ingredients, label, notification dossier, documents, origin and import purpose.
Coordination capability
- Agent network in more than 60 countries.
- Member of WCA, WCA China Global, VLA and HNLA.
- International freight, customs, C/O, licensing, warehousing and inland delivery capabilities.
Support scope
- Pre-ETA review: HS, tax, C/O, label, cosmetic notification and DG risk.
- Document control: Invoice, Packing List, B/L/AWB, C/O, catalogue, label and MSDS.
- Customs declaration, channel handling and post-clearance file retention.
For shipments involving cosmetic notification, C/O or labelling requirements, enterprises should not wait until cargo arrival to start document review. Small mismatches between Invoice, Packing List, ingredients, original label, C/O or notification dossier may lead to document supplementation, clearance delays or unplanned 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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