Tiếng Việt
中文 (中国)
IMPORT PROCEDURE GUIDE FOR SCRUB / EXFOLIATING COSMETIC
Scrub products are often declared under generic descriptions such as “body scrub”, “exfoliating cream”, “sugar scrub” or “cleansing scrub”. If the importer does not distinguish whether the product is a skin-care cosmetic preparation or a surface-active skin-washing preparation, the shipment may face wrong HS classification, incorrect tax, missing cosmetic notification number, incorrect Vietnamese label or loss of C/O preferential duty.
This guide provides an E2E (End-to-End) checklist for importing scrub into Viet Nam: product identification, HS code, duties, C/O, cosmetic notification, labeling, customs dossier, decision points and risks to control before ETA.
QUICK FACTS
| Item | What to verify | Operational note |
|---|---|---|
| Product scope | Scrub / exfoliating cosmetic for face or body skin | Applies to cosmetics only; not automatically applicable to medicinal, therapeutic or industrial chemical products. |
| Reference HS | 3304.99.90 for skin-care/exfoliating scrub; 3401.30.00 where the product is primarily a retail skin-washing surface-active preparation; 3304.99.30 where it is clearly a skin cream/lotion. | Verify catalogue, formula, claim and actual use. |
| Reference duty | 3304.99.90: MFN 18%, ordinary 27%, VAT 10% standard, possibly 8% if eligible; 3401.30.00: MFN 27%, ordinary approx. 40.5%, VAT 10% standard, possibly 8% if eligible. | Do not finalize taxes before confirming HS at declaration date. |
| Specialized policy | Imported cosmetics require a Cosmetic Product Notification Receipt Number before being placed on the market. | The responsible person is liable for safety, efficacy, quality and labeling. |
| Key dossier | Invoice, Packing List, B/L/AWB, C/O, cosmetic notification, CFS, authorization letter, formula/INCI, label, catalogue/datasheet. | Product name, form, function, ingredients, origin and batch information must match across all records. |
Legal note
Tax rates and policies are for operational planning. The importer should re-check the tariff schedule, cosmetic rules and actual product documents at the declaration date.
SCOPE OF APPLICATION
Covered scrub products
- Body scrub, face scrub, sugar scrub, salt scrub, exfoliating gel/cream/paste.
- Cosmetic products applied externally to clean, exfoliate, smooth or care for skin.
- New retail-packed goods imported for trading, samples, display or spa/salon use.
Not automatically covered
- Ordinary shower gel, soap, body mist, deodorant, antiperspirant cosmetic and shaving cream.
- Products making therapeutic, medicinal, disinfectant or disease-treatment claims.
- Raw materials, semi-finished goods, kits with multiple HS headings or non-cosmetic goods.
Actual catalogue, datasheet, SKU, ingredient list, claims and import purpose must be reviewed.
PRODUCT CLASSIFICATION & IDENTIFICATION
Product form
Cream, gel, paste, oil, powder or mixed preparation with sugar, salt, cellulose, silica or other exfoliating particles.
Main function
Determine whether the main function is skin care/exfoliation or skin washing based on surface-active agents.
Claims & ingredients
Review AHA/BHA/PHA, enzymes, microbeads, essential oils, preservatives, colourants and claims such as acne treatment or antibacterial.
| Criteria | Documents to check | Risk if wrongly described | Suggested declaration wording |
|---|---|---|---|
| Trade name and product type | Catalogue, label, brand website, COA if any | A generic “cosmetic” or “cream” description may cause wrong HS and policy. | “Exfoliating body scrub cosmetic, brand…, SKU…, capacity…, new 100%”. |
| Main function | Claims, directions for use, packaging description | Confusion between skin care and skin-washing preparation. | State “for skin exfoliating/care” or “skin washing preparation”. |
| Physical form | Photos, catalogue, MSDS/SDS, formula | Powder, cream, gel and oil forms may require different HS review. | “gel scrub / cream scrub / sugar scrub / powder scrub”. |
| Exfoliating ingredients | INCI/ingredient list | Acids or microbeads may trigger safety or claim questions. | Mention key ingredient if needed for explanation. |
| Notification and label | Cosmetic notification, original label, Vietnamese label draft | Mismatch may lead to supplementary dossier requests. | Product name should match notification and label. |
HS CODE – DUTIES – C/O
1. Reference HS classification
| Reference HS | When applicable | Risk if misclassified | Documents to compare |
|---|---|---|---|
| 3304.99.90 | Main route for cosmetic scrub used for skin care/exfoliation and not primarily a washing preparation. | If it is actually a cleansing scrub/shower scrub, Customs may review HS 3401.30.00. | Catalogue, label, directions, formula, cosmetic notification. |
| 3304.99.30 | Where the product is clearly a face/skin cream or lotion. | Relying only on the word “cream” may be inaccurate. | Texture, claim, ingredients, label and invoice. |
| 3401.30.00 | Where the scrub is a retail liquid/cream skin-washing surface-active product, with or without soap. | Higher MFN duty; wrong HS may cause tax adjustment. | Surfactants, “wash/cleanse” claim and directions. |
| 3304.91.00 | Only where the scrub is a powder cosmetic. | Not suitable for cream/gel scrub. | Product photos and physical form. |
2. Reference import taxes
VAT review note
For cosmetic scrub, do not default to 5% VAT. Use 10% as the standard VAT rate; 8% may only be considered where the product is eligible for the VAT reduction policy at the customs declaration date and is not excluded.
| HS | Description | MFN | Ordinary duty | VAT | Note |
|---|---|---|---|---|---|
| 3304.99.90 | Other cosmetic/skin-care preparations | 18% | 27% | 8/10% | Common route for skin-care scrub. |
| 3304.99.30 | Other face/skin creams and lotions | 18% | 27% | 8/10% | Only if the dossier supports cream/lotion nature. |
| 3401.30.00 | Retail skin-washing surface-active preparations | 27% | 40.5% | 8/10% | For cleansing scrub/shower scrub. |
| 3304.91.00 | Powders, whether or not compressed | 22% | 33% | 8/10% | Only for powder cosmetics. |
3. Preferential C/O by route
| Origin/route | C/O form or origin document | Indicative preferential rate for HS 3304.99.90/3304.99.30 | Conditions | Risk |
|---|---|---|---|---|
| ASEAN | Form D / ATIGA origin document | 0% | Origin rule, direct transport, matching description and HS. | Wrong form or transport evidence may cause rejection. |
| China | Form E or RCEP document | ACFTA may be 0%; RCEP must be checked by year. | Actual Chinese origin and correct origin criterion required. | Third-party invoice or HS mismatch risk. |
| Korea | Form AK / VK / RCEP | Indicative AKFTA 12%, VKFTA 10%, RCEP 8%. | Choose the most beneficial valid form. | Wrong criterion leads to MFN. |
| Japan/CPTPP | AJ, VJ, CPTPP or RCEP | Often around 0–5% depending on year and agreement. | Check origin and year-specific schedule. | Self-certification or document mismatch. |
| EU/UK | EUR.1 or origin statement | Preferential duty subject to EVFTA/UKVFTA schedule. | Origin rule and transport evidence required. | Without valid origin evidence, MFN applies. |
| India/Hong Kong/EAEU | AI / AHKFTA / EAEU C/O | AIFTA around 5%; AHKFTA around 2.5%; VN-EAEU many lines may be 0%. | Check each market and HS. | Do not apply 3304 rates if HS changes to 3401. |
4. C/O pre-ETA checklist
- Correct form or origin document under the chosen FTA.
- Origin criterion: WO, RVC, CTH/CTSH or product-specific rule.
- Description, HS, quantity, weight, invoice and parties must match.
- Check third-party invoice, direct transport, transshipment, issue date, stamp/signature or e-verification.
APPLICABLE SPECIALIZED POLICIES
| Goods scenario | Possible policy | Documents | Authority/portal | When to do | Risk note |
|---|---|---|---|---|---|
| Imported cosmetic scrub for trading | Cosmetic product notification before circulation. | Notification, CFS, authorization, formula, label. | Drug Administration of Viet Nam / National Single Window depending on process. | Before ETA, preferably before booking. | No notification number creates market circulation risk. |
| Scrub with AHA/BHA/PHA/enzyme | Ingredient limits, warnings and cosmetic claims. | Formula, COA, SDS, label, PIF. | DAV and post-market surveillance bodies. | Before label finalization. | Treatment claims may require revision. |
| Cleansing/shower scrub | Potential HS 3401.30.00 review. | Surfactants, directions, washing claims. | Customs. | Before declaration. | Wrong HS causes tax exposure. |
| Samples/testers/gifts | Cosmetic policy, label and import purpose review. | Invoice, sample label, purpose letter if any. | Customs and authorities if required. | Before ETA. | Do not assume exemption automatically. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document | Authority | Effective timing | Role | Key points | Review note |
|---|---|---|---|---|---|---|
| Circular | Circular 06/2011/TT-BYT and consolidated/amending documents | Ministry of Health | Effective from 01/04/2011; use latest consolidated version. | Cosmetic notification, PIF, safety, labeling and post-market control. | Articles on notification dossier, notification validity, labels and PIF. | Use consolidated version to capture amendments. |
| Decree | Decree 26/2023/ND-CP | Government | Effective from 15/07/2023. | MFN import tariff schedule. | Appendix II. | Check at declaration date. |
| Decree | Decree 174/2025/ND-CP | Government | Effective from 01/07/2025; VAT reduction until 31/12/2026. | Determines 8% VAT possibility. | Article 1 and exclusion list. | Not automatic if excluded. |
| Circular | Circular 31/2022/TT-BTC | Ministry of Finance | Effective from 01/12/2022. | Vietnam nomenclature for HS description. | Chapter 33 and 34. | Classify by tariff description, not trade name. |
VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS
Enterprises may look up documents by number on official legal databases or authority websites. Enterprises should additionally verify the documents on the official legal database or the issuing authority’s website before application.
Consolidated cosmetics regulationDecree 26/2023/ND-CPDecree 174/2025/ND-CPLookup HS 3304.99.90Lookup HS 3401.30.00
CUSTOMS CLEARANCE DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/Purchase Order if any.
- C/O if preferential duty is claimed.
- Catalogue, photos, original label and SKU list.
Cosmetic compliance documents
- Cosmetic Product Notification Receipt Number.
- CFS if required.
- Authorization letter.
- INCI formula, PIF, original label and Vietnamese label.
- Claim substantiation and safety data where needed.
| Dossier group | Required document | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L/AWB, contract/PO | Customs declaration and valuation | Importer, shipper, forwarder | Incorrect goods name or quantity | Freeze final documents and reconcile SKU. |
| HS – Tax | Catalogue, label, ingredient list, function | HS classification and tax calculation | Importer, broker, compliance | Using 3304 instead of 3401 or vice versa | Review main function and surfactants. |
| Cosmetics | Notification, CFS, authorization, PIF | Cosmetic compliance | Responsible person | Wrong product name or invalid authorization | Match product, manufacturer and responsible person. |
| Label | Original label and Vietnamese label | Clearance/post-market control | Importer, brand owner | Missing ingredients, batch, expiry, origin | Check before printing/affixing. |
| C/O | FTA C/O or origin statement | Preferential duty | Exporter/importer | Wrong criterion or HS | Check before claiming preference. |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Proof | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS code | Is the scrub under 3304 or 3401? | Catalogue, label, formula | Tax and classification dispute | Analyze main function before declaration. |
| Notification number | Is the cosmetic notification valid and matching? | Notification, CFS, authorization | Supplementary request or circulation risk | Finalize before ETA. |
| Label | Does the label contain all required items? | Artwork and translation | Post-market or clearance risk | Review before printing. |
| Ingredients/claims | Any acids, enzymes, microbeads or treatment claims? | Formula, PIF, label | Additional explanation or claim revision | Remove non-cosmetic claims. |
| C/O | Is the C/O eligible? | C/O, invoice, B/L | Preference denied | Check form, criterion and direct transport. |
PRACTICAL E2E PROCESS
Step 1 – Pre-ETA review
- Confirm HS, duties, VAT and C/O route.
- Review cosmetic notification, label, ingredients and claims.
Step 2 – Lock documents
- Freeze Invoice, Packing List and B/L/AWB.
- Match product name across notification, label, C/O and declaration.
Step 3 – Complete cosmetic dossier
- Prepare/check notification, CFS, authorization and PIF.
- Do this before ETA.
Step 4 – Customs declaration
- Green lane: system-based release under conditions.
- Yellow lane: document check.
- Red lane: document and physical inspection.
Step 5 – Release and post-clearance
- Pay taxes, take delivery and affix Vietnamese label if required before circulation.
- Archive all records by shipment.
Step 6 – Post-market readiness
- Maintain PIF and claim substantiation.
- Monitor formula/label/manufacturer changes.
PRE-ETA RISK CHECKLIST
| Risk | Impact | How to block before ETA | Documents |
|---|---|---|---|
| Wrong HS 3304/3401 | Tax adjustment and delayed clearance | Review main function and surfactants | Catalogue, formula, label |
| Missing notification | Compliance risk | Finalize notification before arrival | Notification, CFS, authorization |
| Invalid C/O | No preference | Check C/O before declaration | C/O, invoice, B/L |
| Overstated claim | Regulatory explanation | Remove therapeutic claims | Label and marketing material |
| Label mismatch | Post-market risk | Check Vietnamese label | Artwork, notification |
| Controlled ingredient concern | Safety questions | Review INCI and limits | Formula, SDS, PIF |
FAQ
Does imported scrub need cosmetic notification?
Yes, if it is a cosmetic product for circulation in Viet Nam.
Which HS should be used?
It depends on the main function: skin-care/exfoliating scrub usually under 3304.99.90; cleansing/shower scrub may require 3401.30.00.
Is VAT 8% or 10%?
The standard VAT is generally 10%; 8% may apply if the product is eligible under the current VAT reduction policy.
Can C/O reduce duty?
Yes, provided that the form, origin criterion, direct transport and documents are valid.
Are samples/testers exempt?
Do not assume exemption. Review cosmetic policy, labeling and import purpose.
What if the label says “acne treatment”?
Review the claim carefully because therapeutic claims may go beyond cosmetics.
RELATED ARTICLES
Import procedure for shower gel
Useful when the scrub is close to skin-washing products.
Import procedure for body lotion
Useful where the product is primarily skin-care lotion/cream.
IMPLEMENTATION SUPPORT FROM TGIMEX
This guide provides a procedural map for scrub imports. In actual shipments, the importer still needs to review catalogue, formula, label, C/O, transport documents, origin and import purpose.
Coordination capacity
- Agent network in more than 60 countries.
- Membership in WCA, WCA China Global, VLA and HNLA.
- Sea, air, road and rail logistics.
- Customs clearance, C/O, permits, warehouse and domestic delivery.
Support scope
- Pre-ETA review: HS, policy, C/O, duty, label and cosmetic notification.
- Compliance dossier control: Invoice, Packing List, B/L/AWB, C/O, label and PIF.
- International logistics coordination and customs declaration.
- Post-clearance record keeping.
TGIMEX can support an E2E import plan: pre-ETA policy review, document check, international transport coordination, customs clearance, domestic delivery and post-clearance record retention.
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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