Operational risk: “Mask” may refer to a cosmetic skin-care mask, medical/protective mask or LED mask device. A generic description can trigger questions on HS, cosmetic notification, labels and intended use.

Operational impact: Wrong HS, invalid C/O, missing cosmetic notification or label mismatch may lead to document requests, customs channel escalation, loss of FTA duty and DEM/DET costs.

E2E approach: This article provides a practical map for cosmetic mask imports: HS, tax, C/O, cosmetic notification, labels, customs dossier and pre-ETA risk control.

Item	Review point
Product scope	Cosmetic masks: sheet masks, wash-off masks, sleeping masks, clay/mud masks, eye/lip masks for skin-care purposes, without medical treatment claims.
Reference HS	3304.99.90 for other skin-care masks; consider 3304.99.30 where the product is essentially a face/skin cream or lotion.
Reference duties	MFN: 18% for 3304.99.90/3304.99.30; ordinary duty: 27%; VAT: review 8%/10% at declaration date.
Key regulatory point	A valid cosmetic product notification receipt is required before market circulation; labels, ingredients, CFS/authorization and PIF must be consistent.
Authorities/portals	Drug Administration of Vietnam – Ministry of Health for imported cosmetics; Customs for VNACCS/VCIS declaration.
Warning	Do not apply this article to medical/protective masks, LED mask devices, therapeutic/acne-treatment products or research samples without separate review.

Illustration for Import procedures for cosmetic masks — Illustration of the product group and document review before customs clearance.

QUICK FACTS

Legal note

HS, duty, VAT and FTA data are for planning. Check tariff schedules and product dossier at declaration date.

SCOPE OF APPLICATION

This article applies only to cosmetic masks for external skin care, including sheet, hydrogel, clay/mud, wash-off, peel-off, sleeping, eye and lip masks, where the product is not a drug or medical device.

It does not automatically apply to medical/protective masks, LED mask devices, electric beauty devices, therapeutic products, disinfectant products, samples for research or goods under a different intended use. Review catalogue, datasheet, SKU, ingredient list, label, claims and import purpose.

PRODUCT CLASSIFICATION & IDENTIFICATION

How to identify

Sheet/hydrogel/mud/gel/cream/lotion form for skin care.
Cosmetic ingredients declared by INCI.
External use only and no treatment claim.
Label states cosmetic/skincare mask.

Separate review

Medical/protective mask.
LED mask device.
Acne-treatment or antibacterial claims.
Dry substrate without cosmetic preparation.

Criteria	Documents	Risk if wrongly described	Suggested customs description
Product form	Catalogue, label artwork, product photos, sample if available	Generic “mask” may be confused with medical mask or LED mask device	“Cosmetic skin-care mask, external use, non-medical/non-therapeutic”
Claims	Label, manufacturer website, leaflet, notification form	Treatment/antibacterial claims may exceed cosmetic scope	State skin-care functions only where supported
Ingredients	INCI, COA, SDS/MSDS, formula data for notification	Banned/restricted ingredients may trigger rejection or explanation	Cosmetic ingredients, retail packed
Substrate/material	Non-woven, hydrogel, cellulose, cotton, mud/clay, gel/cream data	Dry substrate may not fall under HS 3304	Serum-impregnated sheet mask / wash-off cosmetic mask
Packing unit	Packing list, invoice, label, pieces/box data	Unit mismatch affects quantity, value and labels	Box x sachets x pieces; net content per sachet
Import status	Invoice, contract, photos, intended use	Samples/testers/promotions may differ	New goods for sale/sample/marketing subject to actual purpose

HS CODE – DUTY – C/O

Classification must be based on product function, formulation, claims and use mode, not the trade name “mask”.

Reference HS	Application condition	Import duty & VAT reference	Documents to compare
3304.99.90	Other skin-care masks: sheet mask with serum, mud/clay mask, sleeping mask, gel mask, hydrogel/eye mask where the essential character is cosmetic skin care.	Ordinary duty 27%; MFN 18%; VAT to be checked at 8%/10%.	INCI list, label, claims, catalogue, SDS/COA if available, product photos and notification dossier.
3304.99.30	Consider only where the product is essentially a face/skin cream or lotion, such as sleeping mask in cream/lotion texture.	Ordinary duty 27%; MFN 18%; VAT 8%/10% subject to review.	Texture, use instruction, label claims, ingredient list and package artwork.
3304.99.20	Only where the product falls under anti-acne cream description; treatment claims may create boundary risk.	Ordinary duty 15%; MFN 10%; VAT subject to actual classification.	Claims, active ingredients, label, marketing material and regulatory classification file.
3401.30.00	Not the default code for masks; review only if it is a surfactant-based skin-cleansing preparation in liquid/cream form for retail sale.	Ordinary duty 40.5%; MFN 27%; VAT subject to tariff review.	Cleansing function, surfactant composition, rinse-off mechanism and label.

Special preferential C/O/FTA review

Route/origin	C/O or origin proof	Indicative preferential duty	Conditions and risks
ASEAN / ATIGA	Form D	Indicative 0% for 3304.99.90/3304.99.30 if origin rules and direct transport are met.	Check origin criterion, third-party invoice, description, HS and quantity.
China / ACFTA	Form E	Indicative 0%, subject to annual tariff schedule and exceptions.	Check description, origin criterion, quantity, through B/L and third-party invoice.
Korea / AKFTA, VKFTA, RCEP	Form AK / VK / RCEP proof	AKFTA around 5%; VKFTA often 0%; RCEP around 10% for 3304.99.90 in 2026 indicative schedules.	Choose the most beneficial FTA only where the goods truly qualify.
Japan / AJCEP, VJEPA, CPTPP, RCEP	Form AJ / VJ / CPTPP declaration / RCEP	AJCEP/VJEPA/CPTPP may be 0%; Japan RCEP around 10.9%.	Check exporter eligibility, PSR, date and validity.
EU / EVFTA and UK / UKVFTA	EUR.1 or origin statement	Indicative around 2.5% for 3304.99.90 in 2026.	Check REX/origin statement, HS, origin country and direct transport.
Australia – New Zealand	AANZ / CPTPP / RCEP proof	AANZFTA/CPTPP may be 0%; RCEP around 10%.	Compare schedules before declaration.
India / AIFTA	Form AI	Indicative around 5%.	Check RVC/CTH origin rule and transport evidence.
Hong Kong / AHKFTA	AHK proof of origin	May remain high, e.g. 20% indicative for 3304.99.90.	Do not assume AHKFTA is better than MFN.

C/O checklist

Correct FTA form/proof and valid origin.
Origin criterion WO/RVC/CTH/CTSH matches product-specific rule.
Description, HS, quantity and weight match the declaration set.
Check third-party invoice, direct transport, issue date and signature/stamp where applicable.

SPECIALIZED MANAGEMENT POLICIES

Situation	Possible policy	Documents	Authority/portal	Timing	Risk note
Finished cosmetic masks for sale	Cosmetic notification, label control and PIF	Notification receipt, CFS/authorization, formula, label, PIF	DAV/MOH; Customs	Before ETA and market release	Do not wait until arrival to review notification.
Sheet/hydrogel/wash-off masks	Managed as cosmetics if skin-care and non-medicinal	Catalogue, label, INCI, usage	DAV/MOH; Customs	Before HS finalization	Separate from medical masks and LED devices.
Acne/antibacterial/therapeutic claims	Boundary review for cosmetic vs drug/medical product	Label, claims, ingredients, advertising	DAV/MOH; classification may be needed	Before contract/label printing	Do not include therapeutic claims in cosmetic notification.
Alcohol/solvent/fragrance risk	Dangerous goods review for transport if relevant	SDS/MSDS, flash point, composition	Carrier/airline/forwarder	Before booking	Wrong DG declaration may block booking.
Samples/testers/gifts	Purpose-based review; notification may still be required for market placement	Invoice, purpose, label	Customs/DAV where circulated	Before ETA	Do not assume samples are exempt.
EPE/FDI/factory import	Review use purpose and domestic circulation	Contract, invoice, warehouse plan, notification where applicable	Customs managing EPE/FDI	Before declaration	Domestic sale requires separate review.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuing authority	Effective date/timing	Role	Articles/annexes to review	Review note
Law	Customs Law 54/2014/QH13	National Assembly	Effective 01 Jan 2015	General customs basis	Customs dossier, inspection and clearance	Review with implementing documents.
Law	Law on Export and Import Duties 107/2016/QH13	National Assembly	Effective 01 Sep 2016	Basis for MFN/ordinary/special preferential duty	Duty-rate provisions	Check tariff at declaration date.
Customs regulations	Decree 08/2015/ND-CP, Decree 59/2018/ND-CP, Circular 38/2015/TT-BTC, Circular 39/2018/TT-BTC	Government/MOF	Check consolidated validity	Customs procedures, value, HS and origin review	Relevant dossier provisions	Use consolidated versions where available.
HS nomenclature	Circular 31/2022/TT-BTC	MOF	Effective 01 Dec 2022	Vietnam import-export nomenclature	Chapter 33, heading 3304	Classification depends on product nature.
MFN tariff	Decree 26/2023/ND-CP and amendments	Government	Effective 15 Jul 2023	MFN import tariff	Appendix II	Recheck before filing.
Ordinary tariff	Decision 15/2023/QD-TTg	Prime Minister	Effective 15 Jul 2023	Ordinary import duty	Appendix / 150% principle	Applies if MFN/FTA not available.
VAT	Decree 174/2025/ND-CP	Government	Effective 01 Jul 2025	VAT reduction policy	Eligible/excluded goods	Review 8%/10%.
Cosmetics	Circular 06/2011/TT-BYT and Circular 34/2025/TT-BYT	Ministry of Health	01 Apr 2011 / 18 Aug 2025	Cosmetic notification, PIF, safety and labeling	Articles 4, 5, 10, 11, 13 and annexes	Imported cosmetics are notified with DAV/MOH.
Labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Check consolidated validity	Goods labeling and Vietnamese supplementary label	Mandatory labeling contents	Cosmetic labels must match notification.
Cosmetic notification dossier	Circular 34/2025/TT-BYT amending Circular 06/2011/TT-BYT; Decree 69/2018/ND-CP	Ministry of Health/Government	Circular 34 effective from 18 Aug 2025	Notification form, power of attorney, CFS and CFS exemption mechanism	Amended Articles 4, 5 and 7; Article 36 of the Law on Foreign Trade Management; Article 10.3 of Decree 69/2018/ND-CP	CFS may be exempt in specific CPTPP-related cases; if CFS has no expiry date, check whether it was issued within 24 months.
Sanctions/post-clearance	Decree 117/2020/ND-CP and Decree 124/2021/ND-CP	Government	Check current validity at inspection date	Administrative sanctions for non-compliant cosmetic notification, labelling and dossier	Article 68 of Decree 117/2020/ND-CP and relevant amendments	Include this in post-clearance and market-surveillance readiness, not only customs clearance.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Enterprises should verify documents on official legal databases or issuing authorities’ websites before applying them.

Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Nghị định 26/2023/NĐ-CP Quyết định 15/2023/QĐ-TTg Nghị định 174/2025/NĐ-CP

CUSTOMS DOSSIER

Commercial set

Commercial Invoice.
Packing List.
B/L or AWB.
Contract/PO if any.
C/O if claiming FTA duty.
Catalogue, product photos and label.

Cosmetic compliance set

Cosmetic notification receipt.
CFS, authorization and ingredient dossier where applicable.
PIF kept by responsible person/company.
Original label and Vietnamese supplementary label.

Dossier group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, B/L/AWB, Contract/PO	Declaration, value and quantity check	Importer/Docs/Supplier	Generic product name, missing product form/origin	Match product name, packing unit, weight and Incoterms.
Product technical	Catalogue, label, photos, INCI, use instruction	HS, cosmetic policy, label	Supplier/Regulatory	Mismatch between label and notification	Compare SKU, variants, volume and formula.
Cosmetic notification	Notification receipt, CFS, authorization, PIF	Market circulation and explanation	Responsible person/company	Expired or wrong notification	Check 5-year validity, name, manufacturer and origin.
C/O	FTA C/O or origin declaration	Special preferential duty	Exporter/Importer	Wrong form or origin criterion	Check form, date, WO/RVC/CTH/CTSH and direct transport.
Label	Original label, Vietnamese supplementary label	Clearance/market surveillance	Importer/Regulatory	Label not matching notification	Lock label artwork before ETA.

CLEARANCE DECISION POINTS

Decision point	Question	Proof	Consequence	Recommended handling
HS basis	Is it skin-care mask, cream/lotion, anti-acne or cleansing preparation?	Catalogue, INCI, label, use mode	Wrong duty, C/O and classification questions	Finalize technical description before filing.
Notification validity	Is the SKU properly notified?	Notification receipt and dossier	Market-release risk	Check product name, manufacturer, origin and validity.
Claims	Any treatment, antibacterial or medical claim?	Label, website, leaflet	Regulatory boundary risk	Clean up claims before printing.
C/O	Which FTA is valid and beneficial?	C/O, invoice, B/L	Preferential duty denied	Check form, criterion, direct transport and date.
Supplementary label	Does Vietnamese label match original label and notification?	Artwork and notification	Held goods or market issue	Review before ETA.

E2E IMPORT PROCEDURE

Step 1

Pre-ETA review: HS, duty, C/O, cosmetic notification, label, claims and DG risk.

Step 2

Lock commercial and technical documents: invoice, packing list, B/L/AWB, label, SKU, INCI and notification.

Step 3

Handle cosmetic compliance: verify notification validity; update or re-notify where product data changed.

Step 4

Open customs declaration: respond to Green/Yellow/Red channel queries on value, HS, C/O, label and notification.

Step 5

Complete clearance, delivery and post-clearance file retention.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents
Generic “mask” description	Confusion with medical mask/LED device; wrong HS	Specify cosmetic skin-care mask, product form and use	Invoice, packing list, catalogue, label
Missing/wrong notification	Cannot safely release to market	Check notification, SKU, manufacturer and 5-year validity	Notification dossier and PIF
Therapeutic claims	Possible reclassification and label issues	Review label and marketing before shipment	Label, website, ingredients
Wrong C/O	Preferential duty denied	Check form, origin criterion and direct transport	C/O, invoice, B/L
SKU/name mismatch	Document supplementation and delays	Build SKU matching table before ETA	Invoice, PL, label, notification
No SDS for risky formula	Booking or transport issue	Ask supplier for SDS early	SDS/MSDS and composition

FAQ

Do cosmetic masks require an import permit?

They generally require a valid cosmetic product notification before market circulation. Avoid saying “no permit” without reviewing formula, label, claims and purpose.

What is the HS code for cosmetic masks?

Commonly 3304.99.90; consider 3304.99.30 if the product is essentially face/skin cream or lotion.

Is a sheet mask the same as a medical mask?

No. A sheet mask is a cosmetic if impregnated with skin-care preparation; medical/protective masks follow a different HS and policy.

Can C/O reduce import duty?

Yes, if valid. Check form, origin criterion, HS, description and direct transport.

Can acne-treatment masks be notified as cosmetics?

Needs careful review. Therapeutic claims may exceed cosmetic scope.

Are samples/testers exempt?

Not automatically. If placed on the market, promoted or sold, notification and labeling may still apply.

What if label and notification names differ?

Resolve before ETA because mismatched product names/SKU/manufacturer/formula can trigger questions.

Is PIF submitted at customs clearance?

PIF is normally kept by the responsible person/company and produced upon authority request, but key data must be ready.

Is CFS mandatory for imported cosmetic masks?

It depends on the country of manufacture/export and the exemption case. From 18 Aug 2025, Circular 34/2025/TT-BYT clarifies CFS exemptions and CFS requirements; if a CFS does not state its validity period, verify that it was issued within 24 months.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article maps HS, duties, C/O, cosmetic notification, label and customs dossier requirements. For actual shipments, each SKU must still be reviewed against catalogue, formula, claims, documents, origin and import purpose.

Operational capability

Agent network in more than 60 countries.
WCA, WCA China Global, VLA and HNLA membership.
Ocean, air, road/rail, warehouse and domestic delivery capability.

Support scope

Pre-ETA review of HS, C/O, duties, labels and notification.
Compliance check of invoice, packing list, B/L/AWB, C/O, labels and PIF.
Customs declaration, channel handling and post-clearance file retention.

For masks involving cosmetic notification, C/O, labeling or sensitive claims, document review should start before cargo arrival to reduce clearance delays and unplanned storage costs.

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