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.

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.

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

QUICK FACTS

Legal note: HS code, duty, VAT, C/O and cosmetic notification must be reviewed against the actual formula, label, claims, origin, transport documents and declaration date.

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.

Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Decree 174/2025/ND-CP

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.

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.

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