Salon treatment products are often declared under broad commercial names such as “hair treatment”, “keratin treatment”, “bond repair”, “protein treatment” or “salon professional care”. Without a clear review of function, dosage form, ingredients, claims, SKU and cosmetic notification dossier, the shipment may be misclassified between 3305.90.00, 3305.20.00, 3304.30.00 or even outside the cosmetic scope. This guide provides an E2E map to review HS code, taxes, C/O, cosmetic notification, PIF, labelling and customs documents before ETA.

3305.90.00Main HS

20%MFN

10%VAT

Cosmetic notificationSpecialized dossier

QUICK FACTS

Item	Quick review point	Operational note
Applicable goods	Salon treatment within cosmetic scope: treatment cream, treatment mask, keratin/protein/bond-repair treatment and scalp/hair care treatment for external use.	Not automatically applicable to hair dye, bleaching, perm/straightening, nail products or treatment-claim products.
Reference HS	3305.90.00 – other preparations for use on the hair.	If it is a waving/straightening preparation, review 3305.20.00; if shampoo, review 3305.10; if nail product, review 3304.30.00.
Reference taxes	MFN 20%; ordinary import duty reference 30%; VAT 10%.	FTA/C/O may reduce duty if form, origin criteria, HS code, description and direct transport are valid.
Specialized dossier	Review Cosmetic Product Notification receipt, LOA, CFS/CFS exemption basis, PIF, label and claims.	Product name, owner, responsible person, formula, form and label must match.
Risk point	Claims such as “hair repair”, “treatment”, “keratin”, “botox hair”, “anti hair loss” and “scalp therapy” may create scope risk.	Therapeutic hair-loss, scalp disease or pharmacological claims must be reviewed before confirming cosmetic scope.

Legal note: HS code, duties and specialized policies in this article are reference points for dossier preparation. The importer must re-check the tariff schedule, effective regulations, cosmetic notification number, labels, C/O and technical dossier at the time of customs declaration. Review must be based on catalogue, datasheet, SKU, formula, label and actual import purpose.

SCOPE OF APPLICATION

This article applies only to salon treatment within the cosmetic scope for external use on hair/scalp, imported for commercial distribution or salon use. It does not combine hair dye, perm/straightening cream and nail products into one legal conclusion.

Covered products

Hair treatment cream, hair treatment mask, keratin/protein/bond repair treatment, hair ampoule treatment and scalp care treatment if claims remain within cosmetic scope.

Not automatically covered

Hair dye/bleaching, perm/straightening cream, nail gel/polish/remover, medicinal hair-loss products, disinfectant products or treatment claims.

Special shipment types

Samples, salon testers, gift sets, refill packs and large professional sizes may require different descriptions and supporting documents.

Dossier principle

Product name, INCI formula, label, SKU, capacity, function and cosmetic notification receipt must be cross-checked before ETA.

If the product claims permanent straightening/waving, dyeing/bleaching, disease treatment, hair growth stimulation or pharmacological/physiological effects, review the cosmetic scope before applying this guide.

CLASSIFICATION & TECHNICAL IDENTIFICATION

For salon treatment imports, procurement and documentation teams should read the catalogue, original label, formula, claims and directions for use to confirm that the product is a cosmetic hair-care preparation, not a drug, hair processing chemical or nail product.

Check point	Reference document	Risk if described incorrectly	Suggested description on documents/declaration
Main function	Catalogue, label, brand website, PIF	Confusion with perm/straightening or medical treatment	Salon hair treatment cosmetic, cream/mask/ampoule, external use, SKU…
Product form	Product photo, packing list, original label	Wrong unit or HS if it is a multi-component kit	State cream/mask/ampoule/serum treatment, capacity and packing.
Claims & cosmetic scope	Artwork, claim substantiation, PIF	Medical or anti-hair-loss claims may fall outside cosmetic scope	Avoid treatment claims; use cosmetic care claims where substantiated.
INCI formula	Formula, SDS/MSDS, PIF	Ingredient mismatch, restricted substance issue or notification mismatch	Check INCI, restricted concentrations and ASEAN cosmetic restrictions.
SKU/fragrance/line	SKU list, invoice, packing list	SKU not covered by notification or label mismatch	Declare each SKU/capacity/batch; avoid generic “cosmetic goods”.
Goods status	Invoice, photos, contract	Samples/testers may be sold without adequate dossier	Separate commercial goods, samples, testers and R&D items on documents.

HS CODE – DUTIES – C/O

The reference HS code for salon treatment cosmetic hair-care products is 3305.90.00. The classification basis is the main function as a preparation for use on the hair, other than shampoo, permanent waving/straightening preparations, hair lacquer or nail products. If claims/formula indicate a drug or therapeutic preparation, review outside cosmetic scope.

Reference HS code	Application condition	Risk if misclassified	Documents to compare
3305.90.00	Salon treatment / hair treatment cosmetic in cream, mask, ampoule, protein/keratin/bond repair form for external hair use.	Using another HS may affect duties, C/O and cosmetic notification logic.	Catalogue, label, formula, claims, SKU list, PIF.
3305.20.00	Permanent or semi-permanent waving/straightening preparations.	If the product is actually a straightening/perm cream, 3305.90.00 may be incorrect.	Directions for use, active ingredients, straightening/waving claims.
3305.10.xx	Shampoo or a product whose main function is hair cleansing.	A shampoo-treatment may be wrongly declared as salon treatment.	Label, directions for use, cleansing function.
3304.30.00	Nail-care or manicure/pedicure preparations within cosmetic scope.	Nail treatment should not be classified under heading 3305.	Label, function and application area.
Outside cosmetic scope	Hair-loss treatment, scalp medicine, anti-fungal/dermatitis product or medical disinfectant.	May require drug, chemical, medical or other regulatory review.	Claims, ingredients, product registration and actual use.

Detailed tax table for the main HS code

Tax/policy	Reference rate	Operational basis	Application condition	Risk note
Ordinary import duty	30%	Reference based on the 150% MFN principle where no MFN/FTA treatment applies.	Applied when the shipment is not eligible for MFN or special preferential duty.	Re-check Decision 15/2023/QD-TTg and the tariff schedule at declaration time.
MFN import duty	20%	Vietnam Trade Portal shows HS 3305.90.00 with MFN 20%.	Applied where origin is eligible for MFN and HS is correctly declared.	Wrong HS or vague description may lead to reassessment.
Import VAT	10%	Vietnam Trade Portal shows VAT 10% for HS 3305.90.00.	Applied according to VAT policy effective at customs declaration time.	If VAT reduction is available, verify exclusion lists and effective rules.
Special preferential FTA duty	May be 0% or lower than MFN depending on FTA roadmap.	Depends on the applicable FTA tariff and valid C/O/origin proof.	Valid C/O/origin proof, origin criterion and direct transport are required.	Without a valid C/O, the duty generally reverts to MFN.
Other taxes	No default excise/anti-dumping duty identified for ordinary salon treatment cosmetics.	Only arises where a specific trade-remedy or other measure applies.	Review HS, origin, manufacturer and any trade-remedy measure at import time.	Do not assume; verify before declaration.

Special preferential C/O/FTA by origin route

Origin route	C/O form or origin proof	Preferential rate to review	Application condition	Documents to compare	Risk if incorrect
ASEAN	Form D / e-Form D	Often may be 0% if ATIGA conditions are met.	ASEAN origin, direct transport and consistent product description.	C/O, invoice, packing list, B/L, HS 3305.90.00.	Wrong RVC/CTH criterion or generic “cosmetics” description may lead to rejection.
China	Form E or RCEP origin proof where applicable	Review ACFTA/RCEP tariff in the effective schedule.	Valid origin rule, valid C/O and third-party invoice handling if any.	C/O, third-party invoice, transport document, origin criterion.	Form E errors in boxes, description or HS may trigger verification.
Korea	Form AK/VK or RCEP	Review AKFTA/VKFTA/RCEP.	Choose the best agreement only if the product meets its rule of origin.	C/O, manufacturer declaration if needed, invoice, B/L.	Wrong form or lack of direct transport evidence may remove the preference.
Japan	Form VJ/AJ, CPTPP or RCEP	Review VJEPA/AJCEP/CPTPP/RCEP.	The product must meet the specific origin rule of the selected agreement.	C/O/origin proof, invoice, packing list, transport route.	Choosing the wrong FTA may lose a better rate.
EU	EUR.1 or origin declaration where eligible	Review EVFTA.	Meet EVFTA origin and documentary requirements.	Proof of origin, invoice, B/L, product description.	Wrong HS or vague product description increases post-clearance risk.
UK	UKVFTA origin statement/proof	Review UKVFTA.	Use the correct origin proof and origin rule mechanism.	Origin declaration, invoice, B/L.	Missing valid origin wording may cause rejection.
Australia/New Zealand	AANZ form or CPTPP origin proof where applicable	Review AANZFTA/CPTPP.	Correct form, origin criterion and direct transport.	C/O, invoice, B/L, packing list.	Wrong criterion or unsupported transit may remove the preference.
India/Hong Kong	Form AI / Form AHK where applicable	Review AIFTA/AHKFTA.	Meet agreement-specific origin rule and documentary requirements.	C/O, invoice, transport document.	Not every route offers a rate lower than MFN; calculate landed tax in advance.

C/O pre-declaration checklist

Check point	Must match	Common error	Pre-ETA action
Form/origin proof	Actual FTA route	Wrong form or non-beneficial FTA selected	Confirm FTA before the supplier issues C/O.
HS code	Declaration, invoice, catalogue	C/O shows generic 3305 or a code different from 3305.90.00	Request correction before original/e-C/O submission.
Goods description	Invoice, Packing List, label	Description too generic such as “cosmetics”	Use “salon hair treatment” or “cosmetic hair treatment”.
Origin criterion	Rules of the selected FTA	Wrong WO/RVC/CTH/CTSH criterion	Request origin explanation from manufacturer for high-value shipments.
Third-party invoice	Invoice and C/O	Third-party invoice not indicated where applicable	Check remarks box or additional declaration line.
Direct transport	B/L and transit documents	Transit occurs but no supporting evidence	Keep through B/L or non-manipulation evidence.
Issue date/validity	ETA and declaration date	Retroactive C/O not properly marked	Track deadline for C/O supplementation.
Stamp/signature/e-C/O	C/O database or specimen signatures	e-C/O cannot be verified or signature mismatch	Verify before claiming preference.

APPLICABLE SPECIALIZED POLICIES

Goods situation	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Commercial salon treatment cosmetic	Cosmetic product notification before market circulation	Notification receipt, LOA, CFS/exemption basis, formula, label, PIF	Drug Administration of Vietnam / Ministry of Health; National Single Window if applicable	Before ETA or before market release	Notification details must match product name and responsible person.
Product with repair, anti-hair-loss or scalp-treatment claims	Review cosmetic scope and ASEAN cosmetic claim principles	Artwork, PIF, claim substantiation documents	Cosmetic authority/post-market inspection	Before notification submission and label printing	Therapeutic claims may move the product outside cosmetic scope.
Keratin/straightening/botox hair treatment	May be considered straightening/waving or other hair-processing preparation	Directions, ingredients, pH, claims	Customs and cosmetic authority	Before HS and notification finalization	Do not automatically use 3305.90.00 if the main function is straightening/waving.
Salon sample/tester	Customs policy based on import purpose; not automatically for commercial circulation	Invoice, import purpose, quantity, sample/tester label	Customs authority	Before declaration	Internal sample use is not the same as market sale.
Gift set / salon treatment set	Each item/SKU may need separate notification and HS review	Set BOM, each label, each notification	Customs and cosmetic authority	Before import	A kit may involve multiple HS codes and notification numbers.
Labelling and PIF post-market control	Maintain PIF, Vietnamese sub-label, formula and restricted substance review	PIF, INCI, original label, sub-label	Importer responsibility; post-market authority	Before market release	Incorrect INCI, claims or labels may lead to recall or penalties.

COSMETIC NOTIFICATION DOSSIER TO REVIEW BEFORE ETA

Salon treatment within cosmetic scope must be controlled through the cosmetic notification dossier and PIF. For commercial imports, the importer should not wait until arrival to review LOA, CFS, formula, labels and claims because mismatches may delay clearance or market release.

Dossier item	Review requirement	Common error	Pre-ETA check
Cosmetic Product Notification Form	Correct product name, form, responsible person, manufacturer and country of manufacture	Invoice name differs from notification; SKU/capacity missing	Map notification number to each SKU and original label.
LOA/authorization	Valid parties, authorization scope, term, signature/certification/legalization where required	Expired LOA, wrong company name, insufficient authorization	Check LOA before placing order.
CFS or CFS exemption basis	Review when CFS is required or exempted under the applicable agreement/rule	CFS has no validity term or is expired; issuing country mismatch	If no validity is shown, review the 24-month rule under cosmetic regulations.
PIF	Formula, specifications, safety data, label and claim evidence must be available	PIF not ready for post-market inspection	Request brand owner to prepare before import.
INCI formula	Standard INCI names, prohibited/restricted substances, preservatives, colorants and fragrance	INCI on label differs from formula/notification	Lock formula and artwork version before declaration.
Claims and labels	Claims stay within cosmetic scope; Vietnamese sub-label contains mandatory information	Treatment, hair growth or pharmacological claim	Legal/compliance review before printing sub-label.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing body	Effective date/application timing	Role in procedure	Key article/appendix	Review note
Cosmetic circular	Circular 06/2011/TT-BYT	Ministry of Health	Effective from 01/04/2011; amended and supplemented	Cosmetic management, notification, PIF, labelling and claims	Articles 4, 5, 10, 11, 12, 18 and relevant appendices	Use the updated/consolidated version at submission time.
Amending circular	Circular 34/2025/TT-BYT	Ministry of Health	Issued on 03/07/2025, effective from 18/08/2025	Amends cosmetic notification dossier and electronic/paper filing	Amends Clause 1 Article 4 of Circular 06/2011/TT-BYT	Review online/direct/postal filing method.
Goods labelling	Decree 43/2017/ND-CP and 111/2021/ND-CP	Government	Decree 111/2021/ND-CP effective from 15/02/2022	Original label and Vietnamese sub-label requirements	Mandatory labelling information	Also compare cosmetic labelling rules under Circular 06.
Tariff	Vietnam Trade Portal / effective import tariff schedule	Customs / Ministry of Finance	At customs declaration time	Determines MFN 20% and VAT 10% for HS 3305.90.00	HS 3305.90.00	Re-check before official declaration.
Ordinary duty	Decision 15/2023/QD-TTg	Prime Minister	Effective from 15/07/2023	Reference basis for ordinary import duty	Ordinary duty application principle	Review appendix and effective rules.
FTA/C/O	Special preferential tariff decrees under each FTA	Government / Ministry of Finance	By FTA period	Determines preferential duty if valid C/O is available	Tariff, origin rule and direct transport	Do not apply preference if C/O is invalid.

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

The company may search the document numbers on the official legal document portal, the Government portal or the issuing authority website. The company should additionally verify on official portals before applying the rules.

Search HS 3305.90.00 Circular 34/2025/TT-BYT Circular 06/2011/TT-BYT

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 photo, original label, SKU/model list.

Specialized documents if applicable

Cosmetic Product Notification receipt number.
LOA/authorization from manufacturer or owner if applicable.
CFS or CFS exemption basis if applicable.
PIF, INCI formula, labels and claim substantiation.
SDS/MSDS if the goods have flammable/DG characteristics.

Document group	Required document	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Customs declaration, value, quantity	Importer, supplier, logistics/docs	Generic product name; missing SKU/capacity	Match each SKU with notification and label.
Transport	B/L or AWB, booking, Arrival Notice	Cargo release, ETA tracking, DEM/DET control	Forwarder/carrier	DG characteristics not declared where applicable	Check SDS/MSDS before booking.
Origin	C/O or origin proof	FTA preference claim	Supplier/exporter	Wrong form, HS or description	Review draft C/O before ETA.
Cosmetic notification	Notification receipt, LOA, CFS/exemption basis	Market circulation condition and explanation dossier	Importer/responsible person	Product name not matching invoice	Map notification number to each SKU.
PIF & label	PIF, INCI, artwork, Vietnamese sub-label	Post-market inspection and market release	Brand owner/importer	Claims outside cosmetic scope	Lock artwork/claims before import.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
HS basis	Is it truly salon treatment under 3305.90.00?	Catalogue, label, claims, formula	HS explanation, channel inspection or duty reassessment	Prepare HS classification memo before ETA.
Cosmetic notification	Does the notification cover the exact SKU/capacity/owner?	Notification receipt, SKU list, label	Market release and post-market risk	Check notification before arrival.
Claim scope	Any hair-loss/scalp disease/pharmacological claim?	Artwork, PIF, claim documents	May fall outside cosmetic scope	Revise claims or review another regulatory route.
C/O validity	Correct form, criterion, HS and direct transport?	C/O, B/L, invoice	Loss of special preferential duty	Review draft C/O before issuance.
Vietnamese sub-label	Mandatory INCI, expiry, batch and responsible person included?	Original label, sub-label, notification	Non-compliant market circulation	Prepare sub-label before sale.
Sample/tester status	Is it for sale or internal test only?	Invoice, import purpose, quantity	Wrong import purpose or post-market concern	State purpose clearly and check circulation policy.

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Confirm HS 3305.90.00 or another branch; check cosmetic notification, taxes, C/O, labels, claims and goods status.

Step 2 – Lock documents & technical file

Lock Invoice, Packing List, B/L/AWB, SKU list, catalogue, label, INCI formula, PIF and LOA/CFS.

Step 3 – Handle specialized dossier

Compare notification receipt, CFS/LOA condition, claims and labels before customs declaration or market release.

Step 4 – Customs declaration

Prepare explanations for HS, customs value, C/O, product name, SKU, quantity, origin and specialized policy.

Step 5 – Clearance & post-clearance

Release goods, affix Vietnamese sub-labels if needed, and archive PIF, C/O, tax and notification files.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents to check
Generic name such as “salon goods/cosmetics”	Wrong HS, wrong policy and document request	Standardize goods name by function and form	Invoice, catalogue, label
Treatment is actually perm/straightening	Wrong HS 3305.90.00 and wrong duty/C/O	Read directions and straightening/waving claims	Label, instruction, formula
Notification does not match SKU/label	Market release and post-market risk	Map each SKU to notification number	Notification receipt, SKU list
C/O has wrong form/HS/description	Loss of special preferential duty	Review draft C/O before issuance	C/O, invoice, B/L
Claims outside cosmetic scope	May require a different regulatory route	Compliance review before import	Artwork, PIF, claim evidence
Missing PIF or expired LOA/CFS	Notification/post-market issue	Request brand owner to provide dossier before booking	LOA, CFS, PIF

FAQ

Question	Short answer
Does salon treatment require cosmetic notification?	If it is a cosmetic for external use and commercial circulation in Vietnam, review the cosmetic product notification before market release.
Is the HS code always 3305.90.00?	No. 3305.90.00 is a reference for other hair preparations. Waving/straightening, shampoo, nail products or drugs must be classified separately.
Can C/O reduce duty?	Possibly, if the C/O/origin proof is valid under the selected FTA and HS, description, origin criterion and direct transport are acceptable.
Is Vietnamese sub-labelling required?	Yes, for market circulation in Vietnam. The sub-label must match the original label, notification dossier and cosmetic rules.
Are samples treated the same as commercial goods?	It depends on import purpose and use. Internal samples are not automatically allowed for sale without notification and compliant labels.
What if SKU on invoice differs from notification?	Review immediately with supplier and responsible person; do not declare or release before proving SKU coverage.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides a map of HS code, taxes, C/O, cosmetic notification and operational risks for salon treatment. For each real shipment, the company still needs to review catalogue, datasheet, SKU, INCI formula, labels, documents, origin and import purpose.

Pre-ETA review

HS, cosmetic policy, C/O, taxes, labels, notification, PIF, catalogue/datasheet/SKU.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, LOA, CFS, PIF, labels and INCI formula.

Logistics & customs

Coordinate agents, carriers/airlines, ETA tracking, pre-alert, declaration, channel handling and inland delivery.

For professional salon cosmetics with possible notification, C/O, labelling or claim risks, the importer should not wait until arrival to start dossier review. Small discrepancies between invoice, packing list, catalogue, formula, C/O or label may trigger document supplementation, delayed clearance or unplanned storage costs.

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