Perfume is often described very simply on commercial documents, but import clearance requires a precise determination of whether it is a finished cosmetic for direct use on the body, not fragrance raw material, room fragrance or aerosol goods with separate transport risks. Incorrect HS Code, missing cosmetic notification, invalid C/O, missing SDS/MSDS for alcohol-based products, or inconsistency between label, catalogue and invoice may trigger additional document requests, inspection channeling, clearance delay and DEM/DET costs. This article provides an E2E review map before ETA: HS code, duties, C/O, cosmetic documents, labeling, international transport and key risks to block before arrival.

QUICK FACTS

Item	Information to review
Product	Perfume for direct use on the body; not automatically applicable to fragrance raw materials, essential oils or room fragrance products.
Reference HS	3303.00.00 – perfumes and toilet waters; review ingredients, intended use, claims and label.
Reference duties	MFN 18%; ordinary duty reference 27%; base VAT 10% or review VAT reduction policy if eligible.
Main policy	Cosmetic product notification, CFS, LOA, PIF, Vietnamese sub-label and claim dossier.
Specific risk	Alcohol-based/aerosol goods may require SDS/MSDS, DG classification and separate transport conditions.

Legal note: This content applies to finished perfume products. Review catalogue, label, ingredients, CFS, LOA, PIF, SDS/MSDS, origin and actual import purpose before application.

SCOPE OF APPLICATION

This article applies to imported perfume as a finished product, including perfume, eau de parfum, eau de toilette or toilet water used directly on the body. It does not automatically apply to fragrance raw materials, fragrance oil, room spray, reed diffuser or room deodorizing preparations.

New goods, samples, testers, promotional goods, gifts and EPE/FDI imports may require different documents.
High alcohol, aerosol/pressurized spray or treatment/antibacterial claims must be reviewed separately.
Review catalogue, datasheet, label, ingredients and actual import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

Commercial identification

A branded finished cosmetic product with ml/bottle capacity, fragrance name, batch/lot, shelf life and body-use instructions.

Technical identification

Check product form, alcohol content, flash point, spray/aerosol format, INCI ingredients, SDS/MSDS and label claims.

Criteria to check	Documents to review	Risk if misdescribed	Suggested goods description
Product form	Catalogue, photos, label, instructions	May confuse personal perfume with body spray, room fragrance or fragrance raw material	Finished perfume/eau de parfum for direct use on body, reference HS 3303.00.00
Alcohol/flammability	SDS/MSDS, ingredients, flash point	Missing DG review may cause booking rejection or surcharge	Finished alcohol-based perfume in retail bottle, capacity…ml/bottle
Claims and use	Label, website, brochure, notification dossier	Treatment/antibacterial claims may change regulatory scope	Use body-fragrance claim only if dossier supports it
Packing specification	Packing List, label photo, ml/bottle, bottles/carton	Wrong capacity affects invoice, C/O and declaration	Perfume, bottled retail pack, capacity…ml, brand…
Goods condition	Invoice, PO, photos, lot code, shelf life	Tester/promotional goods may require import-purpose explanation	Brand-new finished cosmetic goods for market circulation

Generic descriptions such as “fragrance”, “cosmetic” or “spray” may lead to wrong HS, wrong cosmetic policy, DG transport risk or labeling issues.

HS CODE – DUTIES – C/O

For perfume, HS classification should not rely solely on commercial names such as “perfume”, “eau de parfum”, “fragrance” or “body spray”. Businesses should verify the direct use on the human body, finished-product status, ingredients, claims, SDS/MSDS and product label. For finished perfume/toilet water used on the body, the key reference code is 3303.00.00 – Perfumes and toilet waters.

Classification note: Do not automatically apply 3303.00.00 to every scented product. If the goods are fragrance raw materials, room fragrance, deodorant spray, antiperspirant or a multi-component gift set, classification must be reviewed against the catalogue, ingredients, use and actual dossier.

HS and duty determination table

HS group to review	Application conditions	MFN import duty	Ordinary import duty	VAT	Mandatory documents to cross-check
3303.00.00	Perfume, eau de parfum, eau de toilette and toilet waters used directly on the human body; retail-packed or imported for distribution/circulation.	18% reference	27% reference under the 150% MFN principle if MFN/FTA is not applicable.	Base 10%; VAT reduction should only be reviewed if permitted by the policy at declaration date and the goods are not excluded.	Invoice, Packing List, original label, catalogue, SDS/MSDS, formula/ingredients, CFS, LOA, cosmetic notification receipt.
3307.20.00	Review only if the product is a personal deodorant/antiperspirant spray and not perfume by principal character.	20% reference	30% reference	Base 10%	Deodorant/antiperspirant claims, label, active ingredients, instructions for use.
3307.49.x / 3307.90.x	Review only for room fragrance, deodorizing preparations, sets or other cosmetic preparations not fitting heading 3303.	Check by exact subheading	Check by exact subheading	Base 10%	Intended use, label, catalogue, gift set composition, ingredients and packing.
3302.x	Review only for fragrance oils/odoriferous mixtures imported as production raw materials, not finished cosmetics.	Check by composition and subheading	Check by composition and subheading	Base 10%	COA, MSDS, production contract, import purpose, raw material dossier.

Detailed tax review for main code 3303.00.00

Tax item	Reference rate	Application condition	Risk to control
Main HS Code	3303.00.00	Applies when the goods are finished perfume/toilet water used directly on the body.	Generic descriptions such as “fragrance” or “body spray” may trigger queries on use and ingredients.
MFN import duty	18%	Applies when the goods qualify for MFN treatment and no lower FTA rate is used.	Failure to check origin/tariff at declaration date may lead to incorrect duty declaration.
Ordinary import duty	27%	Reference rate under the 150% MFN principle if MFN/special preferential treatment is not available.	Missing C/O or failure to prove origin may increase duty cost.
VAT	Base 10%	Apply the VAT policy in force at customs declaration date; separately review any VAT reduction policy.	Do not assume 8% if the exclusion appendices and policy at import time have not been checked.
Special consumption tax	Generally not applicable to finished perfume	Alcohol content in perfume should not be equated with excise tax on alcoholic beverages.	If the goods are alcohol solution or another product other than finished cosmetics, separate policy review is required.

Special preferential C/O/FTA table for HS 3303.00.00

Origin/route	C/O form or origin document	Indicative 2026 special preferential rate	Application condition	Documents to verify	Risk if incorrect
ASEAN	Form D / ATIGA e-C/O	0%	ATIGA origin rules and direct consignment are satisfied.	Form D/e-C/O, Invoice, Packing List, B/L, origin criterion.	Wrong form, wrong description or missing transshipment documents may deny preference.
China	Form E under ACFTA or RCEP origin document	ACFTA indicative 0%; RCEP around 9%	Select the FTA with the most suitable rate and origin conditions.	Form E/RCEP, third-party invoice if any, B/L, goods description, origin country.	Using RCEP instead of ACFTA may increase duty; wrong origin criterion may trigger audit.
Korea	Form AK, Form VK or RCEP	AKFTA/VKFTA indicative 5%; RCEP around 9%	Check origin criterion under each FTA and the transport route.	C/O, origin criterion, port of loading, invoice, B/L.	Wrong FTA selection or missing direct consignment proof may remove preference.
Japan	Form VJ/AJ, CPTPP origin document or RCEP	VJEPA/AJCEP/CPTPP indicative 0%; Japan RCEP around 9.8%	Review the origin certification mechanism, especially when CPTPP is used.	Origin document, origin criterion, invoice, B/L, transshipment proof if any.	Wrong self-certification mechanism or FTA route may increase duty.
EU/UK	EUR.1 or EVFTA/UKVFTA origin statement	EVFTA/UKVFTA indicative 2.2%	Origin rules and origin statement requirements under EVFTA/UKVFTA are met.	Statement on origin/REX if any, invoice, B/L, packing list, transshipment proof.	Incorrect origin wording or missing reference may deny preference.
Australia/New Zealand	AANZ Form, CPTPP or RCEP	AANZFTA/CPTPP indicative 0%; RCEP around 9%	Review origin country, route and origin criterion under the selected agreement.	C/O/origin document, B/L, invoice, transshipment proof.	Mismatch in origin/loading port or missing transshipment proof may trigger queries.
India	Form AI under AIFTA	Indicative 5%	AIFTA origin criterion is met; check seal/signature/issue date.	Form AI, origin criterion, issue date, validity, goods description.	Late/invalid C/O, wrong HS or wrong description may remove preference.
Hong Kong	Form AHK under AHKFTA	Indicative 18%; may not be lower than MFN	Use only where beneficial or where origin proof is required for the actual dossier.	Form AHK, invoice, B/L, goods description, HS.	Do not assume duty saving if the preferential rate is not lower than MFN.

Pre-ETA C/O checklist: correct C/O form, correct HS 3303.00.00, goods description matching invoice/packing list, WO/RVC/CTH/CTSH origin criterion, third-party invoice if any, direct transport, origin country, quantity/weight, stamp/signature, issue date, validity and transshipment documents if the cargo moves through a third country.

All rates in this section are indicative for operational review. For an actual shipment, businesses must verify the import tariff, special preferential FTA tariff, VAT policy and C/O dossier at customs declaration date.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Potential policy	Documents to review	Authority/portal if identifiable	Recommended timing	Risk note
Finished perfume	Cosmetic product notification before market placement	Notification receipt, CFS, LOA, PIF, label, INCI ingredients	Drug Administration of Vietnam / official portal	Before circulation; preferably before ETA	Do not wait until cargo arrival to review notification dossier
Alcohol/flammable product	Review SDS/MSDS, DG classification, booking and packing conditions	SDS/MSDS, flash point, UN number if any	Carrier/airline/forwarder	Before booking and ETA	DG surcharge or routing restriction may arise
Aerosol/pressurized spray	Review DG risk, pressure container and UN1950 if applicable	SDS/MSDS, capacity, pressure, propellant	Carrier/terminal/DG warehouse	Before booking	Wrong DG declaration may cause loading refusal
Treatment/antibacterial claims	May fall outside normal cosmetic scope	Label, claims, marketing material, active ingredients	MOH/relevant authority depending on nature	Before notification and import	Do not use pharmaceutical claims for cosmetic notification
Samples/testers/gifts	Notification/labeling may still apply if marketed or used commercially	Invoice, Packing List, import purpose, sample/tester label	Customs and cosmetic authority if requested	Before declaration	Do not assume exemption only because goods are samples
EPE/FDI/factory goods	Review purpose, import/distribution rights and internal records	Contract, import rights, use purpose	Managing customs office	Before ETA	Import purpose can change required documents

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective/application time	Role in procedure	Key article/clause/appendix	Review note
Law	Law on Customs 2014	National Assembly	Currently applicable; check amendments	Basis for customs procedures	Declaration principles and declarant responsibility	Use for yellow/red channel or post-clearance audit
Decree	Decree 08/2015/NĐ-CP, 59/2018/NĐ-CP, 167/2025/NĐ-CP	Government	Decree 167/2025 effective 15/08/2025	Detailed customs procedures	Documents, amendment, document/cargo inspection	Check effectiveness on declaration date
Circular	Circular 38/2015/TT-BTC, 39/2018/TT-BTC, 121/2025/TT-BTC	Ministry of Finance	Circular 121/2025 effective 01/02/2026	Declaration, supervision and import/export tax guidance	Declaration criteria, e-documents, channel handling	Review actual system version
Circular	Circular 06/2011/TT-BYT and 34/2025/TT-BYT	Ministry of Health	Circular 34/2025 effective 18/08/2025	Cosmetic management, notification, PIF and notifier responsibilities	Notification, CFS, LOA, PIF, cosmetic label	Apply when perfume is marketed as cosmetic
Decree	Decree 43/2017/NĐ-CP and 111/2021/NĐ-CP	Government	Decree 111/2021 effective 15/02/2022	Imported goods labeling and Vietnamese sub-label	Mandatory contents, origin, responsible entity	Cross-check cosmetic labeling
Tariff	Decree 26/2023/NĐ-CP and current tariff schedule	Government/MOF	Declaration registration date	MFN, ordinary, VAT, FTA rates	HS 3303.00.00 and preferential schedule	Do not use rates without current tariff check
Transport/DG	IATA/IMDG and SDS/MSDS rules	Transport organizations/relevant parties	By transport mode	DG classification, packing, booking	UN1266/UN1950 may arise	Transport risk, not a substitute for cosmetic notification

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses may search documents by number on official legal portals, the Government portal or issuing authority websites.

Search legal documents Search tariff schedule

Businesses should verify on official legal document portals or issuing authority websites before application.

CUSTOMS CLEARANCE 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, product photos, original label, batch list if needed

Specialized documents if any

Cosmetic notification receipt
CFS, LOA, PIF
Original label and Vietnamese sub-label
SDS/MSDS if alcohol/flammable/aerosol
Claim dossier and INCI ingredients

Document group	Required documents	Used for which step	Usually prepared by	Common error	Pre-ETA check
Commercial documents	Invoice, Packing List, B/L/AWB, contract/PO, C/O if claiming preference	Declaration, value, quantity, origin	Shipper/exporter/importer	Generic goods name, missing ml/bottle or brand	Cross-check name, quantity, value, origin and trade terms
Cosmetic dossier	Notification receipt, CFS, LOA, PIF, ingredient list, label	Prove circulation eligibility	Importer/notifier/manufacturer	Expired CFS/LOA, product-name mismatch	Match product, manufacturer, owner, origin and ingredients
Technical/DG dossier	SDS/MSDS, flash point, UN number if any	Booking, international transport, inspection	Shipper/manufacturer/forwarder	Failure to declare flammable/aerosol goods	Check SDS before confirming transport mode
Labeling	Original label, Vietnamese sub-label, mandatory cosmetic contents	Post-clearance circulation	Importer/cargo owner	Missing ingredients, capacity, notification number, responsible entity	Review label before printing/affixing

Cross-check rule: goods name, quantity, capacity, batch/lot, origin, ingredients and label information must match across commercial documents, cosmetic dossier, label and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
Is HS code supported?	Is it personal perfume or fragrance raw material/room fragrance?	Catalogue, label, SDS, formula, claims	Wrong HS/duty, consultation or explanation	Finalize description and technical docs before declaration
Is cosmetic notification available?	Is the notification receipt valid?	Notification receipt, CFS, LOA, PIF	Not eligible for circulation	Review notification before ETA and sales plan
Alcohol/aerosol present?	Is it DG for transport?	SDS/MSDS, flash point, UN number	Booking refusal, surcharge, delay	Declare correctly before booking
Is C/O valid?	Do form, criterion and direct transport match?	C/O, invoice, Packing List, B/L	No preference, duty recovery	Check draft C/O before issuance
Does label match dossier?	Are name, ingredients, capacity, origin and responsible entity consistent?	Original label, sub-label, notification	Label correction/explanation	Prepare label–invoice–notification matrix

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Confirm HS 3303.00.00 if product nature is perfume; check notification, C/O, VAT, label, SDS/MSDS and DG risk.

Step 2 – Lock documents and technical dossier

Finalize Invoice, Packing List, B/L/AWB, catalogue, label, CFS, LOA, PIF and SDS/MSDS; ensure name, capacity, quantity and origin match.

Step 3 – Specialized review if any

Review notification receipt, sub-label and PIF; confirm transport conditions if alcohol/aerosol exists.

Step 4 – Customs declaration

Declare goods name, HS, value, origin and C/O; prepare explanation on HS, label, notification and SDS/MSDS if yellow/red channel.

Step 5 – Clearance and post-clearance control

Receive cargo, complete sub-labeling, archive lot documents and origin documents for post-clearance audit.

PRE-ETA RISK CHECKLIST

Risk	Consequence	How to block before ETA	Documents to check
Wrong HS between 3303 and 3307/3302	Wrong duty/policy, channeling	Review nature via catalogue, SDS, claims	Catalogue, SDS/MSDS, label, formula
Missing/inconsistent notification	Not eligible for circulation	Check notification, CFS, LOA, PIF before ETA	Notification, CFS, LOA, PIF
Wrong C/O form/criterion	No preferential duty	Check draft C/O and origin criterion	C/O, invoice, B/L, Packing List
Incorrect alcohol/aerosol declaration	Transport refusal or DG surcharge	Request SDS/MSDS and DG confirmation before booking	SDS/MSDS, UN number, packing instruction
Sub-label mismatch	Label correction, circulation issue	Match ingredients, capacity, notification number and responsible entity	Original label, sub-label, notification

FAQ – COMMON BUSINESS QUESTIONS

Does imported perfume need cosmetic notification?

Yes, if placed on the Vietnamese market as cosmetic, notification is required before circulation.

What HS code is commonly used?

Reference 3303.00.00 for perfumes and toilet waters; still review actual dossier.

Is alcohol-based perfume dangerous goods?

It may be DG if flammable or aerosol; check SDS/MSDS before booking.

Can C/O reduce duty?

Possibly, if origin documents are valid and FTA conditions are satisfied.

Do testers/gifts need documents?

If marketed or used commercially, review notification, labeling and import documents.

What if invoice differs from label/notification?

Unify information before declaration; mismatch may trigger document queries.

Does perfume require a separate import license?

Do not conclude absolutely without dossier review; focus on notification, label, duty, C/O and transport conditions.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a practical map of HS Code, import duties, cosmetic dossier, C/O, labeling and transport risks for perfume. In actual shipment execution, businesses should still review the catalogue, label, ingredients, SDS/MSDS, shipping documents, origin and import purpose before cargo arrival.

60+ countriesWCA / WCA China GlobalVLA / HNLASea · Air · Road · Rail

Pre-ETA review

Confirm HS 3303.00.00 based on product nature.
Review C/O, duties, VAT, label and cosmetic notification.
Check SDS/MSDS, alcohol/aerosol status and transport conditions.

Compliance document control

Cross-check Invoice, Packing List, B/L/AWB and C/O.
Review CFS, LOA, PIF, ingredients, claims and Vietnamese sub-label.
Lock product name, volume, origin and lot details before declaration.

Logistics & customs execution

Coordinate agents, carriers/airlines, ETA and pre-alert.
Prepare customs declaration, handle green/yellow/red channels and explanations.
Arrange domestic delivery, shipment filing and post-clearance support.

For shipments that may involve specialized review, C/O, labeling requirements or transport conditions due to alcohol/aerosol content, businesses should not wait until cargo arrival to review documents. A minor mismatch between Invoice, Packing List, catalogue, SDS/MSDS, C/O or label may lead to additional document requests, clearance delays or unplanned storage costs.

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