Makeup remover is often described too broadly as “cleanser”, “make-up remover”, “cleansing oil”, “micellar water” or “cleansing balm”. Before ETA, the importer should align the HS Code, product form, cosmetic notification, labelling, C/O and technical documents to reduce customs clearance and compliance risks. 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.

Quick facts

Item	Compliance point	Operational note
Product	Makeup remover: micellar water, cleansing oil, cleansing balm, gel/cream makeup remover and wipes impregnated with cosmetic preparations if supported by documents.	Not automatically applicable to face wash, soap, sanitizer, medicated products or cleansing devices.
Reference HS	3304.99.90 for other cosmetic/skin-care preparations; 3304.99.30 if the product is a face/skin cream or lotion; 3307.90.30 if it is a cosmetic impregnated wipe/tissue.	If the product is a rinse-off skin wash with surface-active agents, review possible heading 3401.30.00.
Duties	For 3304.99.90/3304.99.30: MFN 18%, normal duty reference 27%, standard VAT 10%; for 3307.90.30: MFN 20%, normal duty reference 30%, standard VAT 10%.	VAT 8% is only considered where the VAT reduction policy applies at declaration time.
Cosmetic policy	Cosmetic product notification, PIF, Vietnamese labelling, LOA/CFS where required by the notification dossier.	Do not use another SKU/product notification unless all product identifiers match.
C/O and FTA	Preferential duty may apply under valid origin documents for ATIGA, ACFTA, AKFTA/VKFTA, AJCEP/VJEPA, AANZFTA, CPTPP, EVFTA, UKVFTA, RCEP, etc.	Wrong form, HS, description, origin criterion or third-party invoice may result in refusal of preference.

Illustration for Import procedure guide for makeup remover — Illustration of the product group and document review before customs clearance.

Scope of application

Legal note: This guide applies only to makeup remover, not to the whole skincare group.

Applicable products	Separately review / exclude	Key warning
Micellar water, cleansing oil, balm, cream/gel remover, cosmetic wipes.	Medicinal/acne-treatment/sanitizing claims, face wash with surfactants, cleansing devices, samples for testing.	Review according to catalogue, label, formula, notification number, SKU, capacity, dosage form and import purpose.

Classification and product identification

Check point	Documents	Risk if unclear	Suggested goods description
Commercial name and function	Original label, catalogue, cosmetic notification	Customs may question whether the product is a cosmetic, skin wash, soap or medicated product.	“Make-up remover / cosmetic cleansing product, brand…, SKU…, capacity…, new 100%”.
Product form	Images, formula, manufacturer description	Wrong HS between 3304.99.90, 3304.99.30 or other headings.	State micellar water, cleansing oil, balm, gel, cream or wipes.
Notification number	Valid cosmetic notification matching product name/SKU	Shipment may be held for specialized dossier supplementation.	Cross-check notification number, product name and responsible party.
Origin and C/O	C/O, invoice, packing list, transport documents	Loss of FTA duty preference or C/O verification.	C/O description and HS should match customs declaration.

HS code – duties – C/O

HS classification should be based on the product nature: cosmetic/skin-care preparation under Chapter 33 or skin-washing preparation under Chapter 34. Do not classify solely by the marketing name.

Reference HS	Application condition	MFN duty	Normal duty reference	VAT	Risk	Documents to check
3304.99.90	Other makeup remover/cosmetic skin-care preparation, not more specifically described elsewhere.	18%	27%	10% / possible 8% only if policy applies	May be challenged if product is actually a cream/lotion or skin-washing preparation.	Notification, INCI, label, catalogue, usage.
3304.99.30	Face/skin cream or lotion type remover.	18%	27%	10% / possible 8% only if policy applies	If it is not cream/lotion, review 3304.99.90.	Product form, texture, label, notification.
3307.90.30	Wipes, tissues or pads impregnated/coated with perfume or cosmetic preparations; apply when the product is a makeup remover wipe or cosmetic cleansing tissue.	20%	30%	10% / 8% only if eligible	If declared under 3304.99.90 while the actual goods are cosmetic impregnated wipes/tissues, customs may request reclassification.	Label, wipe/tissue substrate, impregnated formula, packing specification and cosmetic notification dossier.
3401.30.00 or related	Only where the product is a skin-washing, rinse-off, surface-active preparation.	Check current tariff	Check current tariff	Current VAT policy	Wrong Chapter 33 classification may lead to reclassification and tax adjustment.	Formula, rinse-off/leave-on/wipe-off instruction, SDS/MSDS.

Origin route	C/O form / origin document	Preference to review	Condition	Risk
ASEAN	Form D / ATIGA document	May be 0% if conditions are met	Origin criterion, direct consignment, matching HS/description	Wrong C/O may lead to MFN 18%.
China	Form E / ACFTA or RCEP	Review ACFTA/RCEP schedule	Third-party invoice, transport route, origin criterion	Mismatch in HS/description may cause verification.
Korea/Japan/EU/UK/Australia-New Zealand	AK/VK/AJ/VJ/EUR.1/origin statement/AANZ/CPTPP/RCEP	Review applicable FTA schedule	Valid origin evidence and direct transport	Invalid origin evidence can remove duty preference.

Applicable specialized policies

Scenario	Possible policy	Documents	Authority/portal	Timing	Risk note
Commercial import	Cosmetic product notification before circulation/import compliance	Notification, LOA, CFS if required, INCI, label	MOH / competent portal under current mechanism	Before declaration / before ETA	Missing or mismatched notification may block clearance.
Strong claims	Review cosmetic vs drug/medical/sanitizing boundary	Label, website, catalogue, formula	MOH or relevant authority	Before purchase order	Excessive claims may change regulatory treatment.
Alcohol/solvent/DG risk	Transport safety and MSDS review	SDS/MSDS, UN number if any, flash point	Carrier/airline/shipping line/forwarder	Before booking	Missing MSDS may delay booking.

Legal documents to review

Group	Document	Authority	Effective time	Role	Review note
Circular	Circular 06/2011/TT-BYT on cosmetic management	Ministry of Health	As amended	Cosmetic notification, PIF, labelling	Review consolidated/amended text.
Amending circular	Circular 34/2025/TT-BYT	Ministry of Health	Effective 18/08/2025	Updates cosmetic management requirements	Check forms and dossier requirements.
Decree	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	MFN tariff schedule	Check amendments.
Amending decree	Decree 108/2025/ND-CP	Government	Effective 19/05/2025	Amends Decree 26/2023	Check current tariff at declaration time.
VAT	Decree 174/2025/ND-CP	Government	Effective 01/07/2025	VAT reduction policy	Do not assume 8% VAT without checking conditions.

View / download source documents

Import tariff schedule – heading 33.04 Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Decree 26/2023/ND-CP Decree 108/2025/ND-CP Decree 174/2025/ND-CP

Companies should verify the documents on official portals before application.

Customs clearance dossier

Dossier group	Required documents	Use	Common error	Pre-ETA check
Commercial documents	Invoice, Packing List, Contract/PO, B/L/AWB	Customs declaration and valuation	Generic goods name or SKU mismatch	Compare each SKU with notification and label.
Cosmetic documents	Notification number, LOA/CFS if required, INCI, label, PIF	Specialized compliance and circulation	Expired/mismatched notification	Check product name, brand, responsible party.
Origin documents	C/O or origin statement	FTA duty preference	Wrong form or criterion	Check form, criterion, date, direct transport.

Decision points that may hold the shipment

Point	Question	Evidence	Consequence	Recommended action
HS code	Is it 3304.99.90, 3304.99.30 or another heading?	Formula, label, usage	Classification challenge	Finalize HS before ETA.
Notification	Does the notification match product/SKU?	Notification, label, invoice	Dossier supplementation	Cross-check all identifiers.
C/O	Is origin evidence valid?	C/O, invoice, B/L	Loss of preference	Check form and origin criterion.
Claims	Any therapeutic/sanitizing claim?	Label, marketing materials	Regulatory reclassification	Review before import.
Labelling	Is Vietnamese label ready?	Original label, translation, notification	Post-clearance/circulation risk	Prepare label before release.

Practical E2E process

Step 1: Pre-ETA review

HS, duties, C/O, cosmetic notification, label, claims and MSDS if relevant.

Step 2: Lock documents

Invoice, Packing List, B/L/AWB, SKU, capacity, origin and notification must align.

Step 3: Specialized dossier

Check notification, LOA, CFS if required, PIF and Vietnamese label.

Step 4: Customs declaration

Prepare explanations on HS, value, origin and cosmetic compliance.

Step 5: Clearance and records

Release goods, label where applicable, retain shipment records.

Pre-ETA risk checklist

Risk	Consequence	Prevention	Documents
Missing/mismatched notification	Delay or inability to trade	Check notification number and SKU	Notification, label, invoice
Wrong HS	Tax adjustment/classification query	Review product form and usage	Formula, catalogue, label
Invalid C/O	Loss of preference	Check origin form and criterion	C/O, B/L, invoice
Excessive claims	Regulatory challenge	Review all claims	Label, marketing materials
No Vietnamese label	Circulation risk	Approve label before release	Label, notification

FAQ

Does makeup remover need cosmetic notification?

Yes, for commercial import where the product is a cosmetic.

Which HS applies?

Usually 3304.99.90, 3304.99.30 or 3307.90.30 for cosmetic impregnated wipes/tissues, depending on product form and evidence.

Can C/O reduce duty?

Yes, if the C/O/origin document is valid under the applicable FTA.

Is CFS always required?

No. Check current notification requirements and case-specific dossier.

Are samples handled the same?

Not automatically; purpose and restrictions must be reviewed.

What if invoice name differs?

Correct before declaration to avoid dossier questions.

Execution support from TGIMEX

This guide provides an operational map for HS, duties, C/O, dossiers and specialized policies for makeup remover. In real shipments, importers still need case-by-case review by catalogue, label, notification, SKU, documents, origin and import purpose.

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