Tiếng Việt
中文 (中国)
Import procedure guide for mascara
Problem: Mascara imports are often delayed because the product is declared too generally, HS 3304.20.00 is not supported by label/function evidence, the cosmetic notification is missing, or the C/O description does not match the shipment.
Agitation: If documents are not locked before ETA, customs may request additional LOA, ingredient list, label artwork, product notification, C/O explanation or other compliance evidence.
Solution: This guide provides an E2E map for mascara only: HS code, duties, C/O/FTA, cosmetic notification, labelling, customs dossier and pre-ETA risk checklist.
QUICK FACTS
| Item | Review point | Operational note |
|---|---|---|
| Scope | Mascara for eyelashes/eye make-up, in cream, gel, wax or liquid form, normally packed for retail sale. | Not automatically applicable to eyeliner, eye shadow, eyelash serum, lash glue or empty applicators. |
| Reference HS | 3304.20.00 – eye make-up preparations. | Confirm by formula, function, label, image and product claim. |
| Reference duties | MFN 22%; ordinary duty 33%; VAT 8% or 10%. | The 8% VAT treatment depends on the VAT reduction policy and exclusion appendices at declaration date. |
| Specialized policy | Cosmetic product notification is required before market circulation. | Review Circular 06/2011/TT-BYT and Circular 34/2025/TT-BYT. |
| Labelling | Original label, Vietnamese sub-label, product name, function, ingredients, responsible organization, batch and expiry. | Label data must match notification, invoice, packing list and customs declaration. |
SCOPE OF APPLICATION
Covered product
Mascara used for eyelash/eye make-up, packed as a cosmetic product for retail or commercial import.
Excluded products
Eyelash serum, lash glue, empty brush/applicator, eyeliner and eye shadow must be classified by their own nature.
Shipment status
New goods, samples, testers, returns, gifts or EPE/FDI imports may require different document handling.
File warning
Review catalogue/specification, label, ingredient list, claims, SKU and actual import purpose.
CLASSIFICATION & PRODUCT IDENTIFICATION
Mascara should be identified by its main function as an eye make-up preparation. The trade name alone is insufficient; the importer should review function, formula, area of use, claims, label and retail packaging. If the product claims treatment or eyelash growth effects, additional review is required because the claim may go beyond cosmetic scope.
| Checkpoint | Documents to compare | Risk if described incorrectly | Suggested description on documents/declaration |
|---|---|---|---|
| Main function | Label, specification, catalogue, product image | Wrong HS if declared merely as “cosmetics”. | Mascara for eye make-up, [cream/gel/liquid], brand, capacity, new 100%. |
| Product form | Image, label, MSDS/SDS if any | Confusion with eyeliner or eyelash serum. | Retail-packed mascara with applicator brush. |
| Ingredient/formula | Cosmetic notification, INCI list, CFS/LOA if any | Formula mismatch may trigger explanation. | Use cosmetic name; avoid therapeutic claims. |
| SKU/shade | Packing List, barcode, SKU list | Shade or capacity mismatch may affect customs inspection. | Mascara color [black/brown], SKU, capacity, quantity. |
HS CODE – DUTY – C/O
The main reference classification for normal mascara is HS 3304.20.00 – eye make-up preparations. The code should be supported by function, label, ingredient list and actual use.
| Reference HS | Application condition | MFN duty | Ordinary duty | VAT | Risk if wrong | Documents to compare |
|---|---|---|---|---|---|---|
| 3304.20.00 | Mascara/eyelash make-up preparation, retail packed, no therapeutic claim. | 22% | 33% | 8% or 10% | Customs may query HS/policy if declared too generally. | Invoice, packing list, label, product notification, C/O, catalogue. |
| 3304.99.90 | Consider only if the product is not eye make-up but another cosmetic preparation. | 18% reference | 27% reference | Review case by case | Misclassification may cause reassessment. | Function, claim, formula, label. |
| Tool/applicator heading | Only if importing empty applicator/brush without cosmetic content. | As applicable | As applicable | As applicable | Complete mascara should not be classified as a tool. | Images, composition, confirmation of no cosmetic content. |
Preferential C/O/FTA table for HS 3304.20.00
| Route/origin | C/O or origin proof | Reference preferential duty 2026 | Application conditions | Documents to check | Risk if incorrect |
|---|---|---|---|---|---|
| ASEAN / ATIGA | Form D | 0% | Valid C/O, origin criteria and direct consignment. | Invoice, Packing List, B/L, Form D, description matching 3304.20.00. | Mismatch in description/quantity may lead to rejection. |
| China / ACFTA | Form E | 0% | Chinese origin and valid Form E; check third-party invoice if any. | Form E, origin criterion, transport route, HS code. | Generic “cosmetics” description may trigger customs queries. |
| RCEP | RCEP proof of origin | 11% for ASEAN/Australia/China/Korea/NZ; 12% for Japan | Use only when origin proof is valid and the rate is beneficial. | RCEP proof, RVC/CTH/CTSH, direct consignment. | Check year and origin country carefully. |
| Korea / AKFTA, VKFTA | Form AK or VK | 5% | Korean origin with the correct preferential form. | Form AK/VK, description, HS, invoice. | Wrong form may remove preference. |
| Japan / AJCEP, VJEPA | Form AJ or VJ | 0% | Japanese origin meeting applicable origin criteria. | Form AJ/VJ, origin criteria, B/L, invoice. | Check if shipped from Japan but made elsewhere. |
| EU / EVFTA | EUR.1 or valid origin statement | 3.1% | EU origin and valid origin proof. | EUR.1/origin statement, exporter, HS, description. | Exporter or description errors may trigger verification. |
| UK / UKVFTA | EUR.1 or UKVFTA origin proof | 3.1% | UK origin meeting UKVFTA rules. | Origin proof, invoice, B/L. | Do not use EVFTA proof for UK origin. |
| Australia/New Zealand / AANZFTA or CPTPP | Form AANZ or CPTPP proof | 0% | Valid origin and direct consignment. | C/O, origin criterion, transport route. | Transit through a third country must be documented. |
| India / AIFTA | Form AI | 5% | Indian origin with valid Form AI. | Form AI, origin criterion, invoice, B/L. | Useful compared with MFN 22% if documents are clean. |
| United States / MFN | No common FTA preferential C/O | MFN 22%; ordinary 33% if MFN is not applicable | Origin certificate may support origin evidence but not FTA preference. | Invoice, label, origin certificate if any. | Do not declare 0% without a valid preferential tariff basis. |
SPECIALIZED MANAGEMENT POLICY
| Goods scenario | Possible policy | Documents to review | Authority/portal if identifiable | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Commercial mascara import | Cosmetic notification before market circulation; labelling review. | Notification number, LOA, CFS if any, formula, label, PIF. | Drug Administration of Vietnam / Ministry of Health. | Before shipment or before distribution. | No notification may delay circulation. |
| Samples/testers | Purpose and quantity must be clear. | Invoice, purpose letter, label, quantity. | Customs and competent authority if required. | Before ETA. | Do not assume samples are exempt. |
| Special claims | Review cosmetic claims; avoid therapeutic/eyelash growth treatment claims. | Label, formula, claim support, advertising materials. | Health authority/advertising authority if relevant. | Before label finalization. | Over-claim may require correction. |
| Kits/accessories | Separate cosmetic content and tools if the kit contains different goods. | Packing detail, product images, component list. | Customs. | Before declaration. | One-line declaration may distort HS/value. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Name/number | Issuing body | Effective timing | Role | Key articles/appendices | Review note |
|---|---|---|---|---|---|---|
| Circular | Circular 06/2011/TT-BYT on cosmetic management | Ministry of Health | Effective since 01/04/2011; check amendments. | Cosmetic notification, PIF, labelling and responsibilities. | Articles 3, 7, 48 and notification appendices. | Check consolidated/current text. |
| Amending circular | Circular 34/2025/TT-BYT | Ministry of Health | Issued 03/07/2025, effective 18/08/2025. | Amends Circular 06/2011/TT-BYT. | Notification dossier and submission method. | Apply according to filing date. |
| Labelling decree | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | Currently applicable; check updates. | Original label and Vietnamese sub-label. | Mandatory labelling contents. | Also check cosmetic-specific label rules. |
| VAT decree | Decree 174/2025/ND-CP | Government | Effective 01/07/2025. | VAT reduction review. | Exclusion appendices. | Do not automatically apply 8%. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should search the document numbers on the Government portal, Ministry of Health/DAV website or competent authority website before application.
CUSTOMS DOSSIER
Commercial documents
Commercial Invoice, Packing List, B/L or AWB, Sales Contract/PO, C/O, images, original label and SKU/shade list.
Cosmetic compliance dossier
Cosmetic notification number, LOA, CFS if any, ingredient list, label, PIF and claim support.
Technical supporting files
Catalogue/specification, product images, retail packaging, capacity and component list.
Matching rule
Product name, SKU, shade, capacity, origin, notification data and customs declaration must match shipment by shipment.
| Dossier group | Required documents | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, Contract/PO | Customs declaration, value, quantity. | Importer, seller, procurement. | Generic description, missing SKU/shade/capacity. | Compare with label and notification. |
| Transport | B/L/AWB, arrival notice, pre-alert | Cargo release and declaration. | Forwarder, carrier. | Wrong consignee or weight. | Match with invoice and C/O. |
| Origin | C/O or origin proof | Preferential duty. | Exporter/manufacturer/importer. | Wrong form/HS/description. | Check form, criteria, stamp, date. |
| Cosmetic | Notification, LOA, formula, label | Specialized compliance and market circulation. | RA/compliance/importer. | Mismatch between notification and actual goods. | Check product name, manufacturer, responsible entity. |
CUSTOMS DECISION POINTS
| Decision point | Question to answer | Evidence | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS code | Is the product truly eye make-up under 3304.20.00? | Label, image, formula, function. | HS query or reassessment. | Prepare classification memo. |
| Cosmetic notification | Does notification match product, manufacturer and responsible entity? | Notification, LOA, label, PIF. | Distribution delay. | Check before booking. |
| Label | Is the original/sub-label complete? | Artwork, label image. | Post-clearance/market risk. | Finalize label before arrival. |
| C/O | Will preferential treatment be claimed? | C/O, invoice, B/L. | Preference denied. | Check form and origin criteria. |
| Claims | Any non-cosmetic claim? | Label and marketing materials. | Regulatory query. | Remove or revise risky claims. |
PRACTICAL E2E PROCESS
Step 1 – Pre-ETA review
Confirm HS 3304.20.00, duty, C/O, cosmetic policy, label, notification and import purpose.
Step 2 – Lock documents
Lock invoice, packing list, B/L/AWB, product images, SKU/shade list, label, formula and notification.
Step 3 – Complete cosmetic dossier
Review notification, LOA, CFS if any, PIF and Vietnamese sub-label before circulation.
Step 4 – Customs declaration
Prepare for Green/Yellow/Red channel and explanations on HS, value, C/O and cosmetic policy.
Step 5 – Clearance and post-clearance file
Release cargo, check labels, retain dossier and prepare for post-clearance/market inspection.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| Invalid C/O | No preferential duty; possible post-clearance recovery. | Check form, origin criteria, direct consignment and third-party invoice. | C/O, invoice, B/L. |
| Generic product name | HS/policy query. | Describe as mascara for eye make-up, form, capacity and SKU. | Invoice, packing list, label. |
| Notification mismatch | Distribution delay or dossier correction. | Compare product name, formula, label and manufacturer. | Notification, LOA, PIF. |
| Over-claim | May be treated as non-cosmetic claim. | Review all label and marketing claims. | Label, website, catalogue. |
| SKU/shade mismatch | Quantity/value inspection issues. | Prepare SKU/shade list. | Packing list, barcode, label. |
FAQ
| Question | Answer |
|---|---|
| Does mascara require an import licence? | It is a cosmetic product; the importer must review cosmetic notification and labelling requirements before market circulation. |
| What is the HS code for mascara? | The main reference is 3304.20.00 – eye make-up preparations, subject to actual documents. |
| What are the reference duties? | MFN 22%, ordinary 33%, VAT 8% or 10%; FTA rates may apply with valid C/O. |
| Can C/O reduce duty? | Yes, if the correct form and origin criteria are met. Several FTA routes may provide 0% or lower rates. |
| Are samples treated the same as commercial goods? | It depends on purpose and quantity; samples still require clear documents and may need specialized review. |
| What if label differs from notification? | Review immediately; certain changes may require amendment or new notification depending on the change. |
RELATED ARTICLES
Cosmetic notification for import
Prepare cosmetic notification, LOA and product dossier before shipment.
Imported goods labelling
Review original label, Vietnamese sub-label and mandatory details.
IMPLEMENTATION SUPPORT FROM TGIMEX
This guide provides the operating map for HS, duties, cosmetic compliance and import documents. For actual shipments, the importer should still review formula, label, notification, C/O, origin and purpose of import.
Pre-ETA review
HS, specialized policy, C/O, duty, label, product specification and cosmetic notification.
Compliance dossier control
Cross-check invoice, packing list, B/L/AWB, C/O, LOA, formula, label, PIF and technical files.
Customs declaration
Prepare declaration dossier and handle Green/Yellow/Red channel explanations.
Post-clearance file
Retain shipment dossier, labels, notification, origin evidence and post-clearance records.
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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