Lotion is generally treated as a finished cosmetic skin-care product in liquid/milk form, used externally for moisturizing, softening or supporting the appearance of the skin. Generic descriptions such as “skin care product” may trigger questions on HS classification, cosmetic notification, ingredient compliance, labeling and C/O eligibility.

This article provides an E2E checklist before ETA: HS Code, import duty, VAT, C/O, cosmetic notification, customs dossier, Vietnamese labeling and clearance risks.

QUICK FACTS

Item	Key point	Operational note
Product	Lotion, a leave-on cosmetic product for skin care.	Do not automatically apply to cleanser, toner, serum, essence, cream, mask, makeup remover or body lotion if the dossier/claim differs.
Reference HS	3304.99.30 – other face or skin creams and lotions.	Confirm based on function, formula, claim, label and notification dossier.
Indicative taxes	2026 indicative MFN: 18%; ordinary duty: 27%; VAT: 10% or 8% if the VAT reduction policy applies.	Do not apply 8% VAT or FTA rates without checking the tariff schedule and actual documents.
Specialized policy	Imported cosmetics for circulation require a cosmetic product notification receipt number.	Main competent authority: Drug Administration of Vietnam, Ministry of Health.

Legal note

This content applies only to finished lotion imported for business/circulation in Viet Nam. Review the actual label, INCI list, LOA, CFS if required, notification number, C/O and customs documents before applying.

SCOPE OF APPLICATION

Covered

Leave-on skin lotion in milk/liquid/gel-lotion form.
New finished cosmetic goods packed for retail sale.
Commercial imports by sea, air or express under normal trade terms.

Not automatically covered

Body lotion, cream, serum, toner, mask, cleanser or makeup remover with different claims.
Products with therapeutic, antiseptic, antibacterial or drug-like claims.
Samples, testers, exhibition goods, sets/combos or DG-risk products.

PRODUCT IDENTIFICATION

Main function

Skin care/cosmetic use, not treatment of disease.

Product form

Milk, liquid or gel-lotion; bottle, tube, pump, sachet or jar.

Documents

INCI list, label, artwork, COA, SDS/MSDS, notification, LOA and CFS if required under the current notification dossier, and product images.

Criterion	Documents	Risk	Suggested declaration wording
Cosmetic nature	Label, claim, formula, notification.	Misclassification as drug or disinfectant.	Skin care lotion, cosmetic, brand, volume, SKU.
Claims	Artwork, marketing text, dossier.	Therapeutic claims may exceed cosmetic scope.	Avoid drug-like claims unless legally supported.
Use type	Instructions, texture, description.	Confusion with cleanser/makeup remover.	Leave-on cosmetic skin lotion.
Ingredients	INCI, PIF, COA, SDS.	Restricted/prohibited ingredients.	Use INCI consistently with notification dossier.

HS CODE – DUTIES – C/O

The primary reference HS for lotion is 3304.99.30. Final classification must be confirmed against the actual product dossier.

Note: duty and C/O/FTA rates in this article are operational references only. Before declaration, the importer must re-check the applicable tariff schedule by HS code, origin, C/O and declaration date.

3304.99.30Reference HS

18%Indicative MFN 2026

27%Ordinary duty

10%Standard VAT

HS	Application	MFN	Ordinary	VAT	Risk	Documents
3304.99.30	Face/skin creams and lotions; non-drug cosmetic lotion.	18% indicative 2026.	27%	10%, or 8% if eligible.	Wrong duty/policy if claim differs.	Notification, label, INCI, invoice, C/O.
3304.99.20	Anti-acne cosmetic preparations.	10%	15%	8%/10%	Anti-acne claim may be scrutinized.	Claim support, formula, dossier.
3304.99.90	Other cosmetic preparations under 3304.99, used only when the product cannot be classified under 3304.99.30 or 3304.99.20.	18% indicative.	27% indicative.	5%/8%/10% depending on product and VAT policy at declaration date.	Risk of misclassification if based only on trade name.	Artwork, ingredient list, use claims and customs ruling/history if any.
3401.30.00	Skin-washing preparations in liquid/cream form.	27%	40.5%	8%/10%	Confusing lotion with cleanser.	Instructions, surfactant formula, label.

Preferential C/O/FTA matrix

Origin/FTA	Proof	Indicative 2026 rate for HS 3304.99.30	Key conditions	Documents	Risk
ASEAN	Form D / ATIGA	0%	Origin criteria and direct consignment.	C/O, invoice, B/L.	Wrong HS/description.
China	Form E or RCEP	ACFTA 0%; RCEP China 10%	Choose the optimal applicable FTA.	C/O, invoice, B/L.	Wrong FTA choice.
Korea	AK/VK/RCEP	AKFTA 5%; VKFTA 0%; RCEP 10%	Verify RVC/CTH/CTSH.	C/O, invoice, material data if needed.	Invalid origin criterion.
Japan	AJ/VJ/CPTPP/RCEP	AJCEP/VJEPA/CPTPP 0%; RCEP Japan 10.9%	Confirm origin and FTA route.	C/O, transport docs.	Direct consignment issue.
EU/UK	EVFTA/UKVFTA origin proof	2.5%	Valid origin statement/certificate.	Invoice, statement, B/L.	Missing exporter/origin details.

C/O pre-ETA checklist

Check form, WO/RVC/CTH/CTSH, third-party invoice, direct consignment, goods description, HS code, quantity, weight, origin country, stamp/signature, issue date and validity.

SPECIALIZED MANAGEMENT MATRIX

Situation	Policy	Documents	Authority/portal	Timing	Risk note
Finished lotion for sale	Cosmetic product notification.	Notification form, LOA and CFS if required under the current notification dossier, INCI, label.	DAV/MOH.	Before circulation/import for business.	No valid receipt may block circulation.
Borderline claims	Review cosmetic vs drug/disinfectant.	Artwork, formula, claim support.	MOH/Customs.	Before notification/ETA.	Drug-like claims may be rejected.
Alcohol/solvent/aerosol	DG transport review.	SDS/MSDS, flash point, UN if any.	Carrier/forwarder.	Before booking.	Shipment may be refused.

LEGAL REFERENCES TO REVIEW

Group	Document	Issuer	Effective date	Role	Key articles/annexes	Note
Cosmetics	Circular 06/2011/TT-BYT	MOH	01 Apr 2011	Cosmetic notification, PIF, safety, labeling and import rules.	Articles 4–12, 48.	Review consolidated version.
Amendment	Circular 34/2025/TT-BYT	MOH	As prescribed	Amends Circular 06.	Notification form and dossier rules.	Apply after effective date.
Tariff	Decree 26/2023/ND-CP and 108/2025/ND-CP	Government	15 Jul 2023 / 19 May 2025	MFN tariff basis.	Chapter 33.	Check at declaration date.
VAT	Decree 174/2025/ND-CP	Government	01 Jul 2025	VAT reduction policy.	Excluded goods if any.	Do not assume 8%.

VIEW / DOWNLOAD OFFICIAL DOCUMENTS

Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Decree 26/2023 Decree 108/2025

Businesses should additionally verify the documents on official legal portals before application.

CUSTOMS DOSSIER

Commercial documents

Commercial Invoice.
Packing List.
B/L or AWB.
Contract/PO if any.
C/O if preferential duty is claimed.
Catalogue, label, SKU list, product images.

Cosmetic compliance documents

Cosmetic notification receipt number.
Notification form, LOA, CFS if required.
INCI list, PIF, COA, SDS/MSDS if needed.
Original label and Vietnamese label.

CLEARANCE DECISION POINTS

Decision point	Question	Evidence	Consequence	Recommended action
HS	Is it lotion, cleanser, anti-acne or drug?	Label, formula, notification.	Wrong duty/policy.	Lock HS before invoice.
Notification	Is the notification receipt valid?	Notification dossier, LOA, CFS.	Circulation risk.	Complete before ETA.
C/O	Correct form/HS/origin?	C/O, invoice, B/L.	No FTA benefit.	Check draft C/O.
Label	Does label match notification?	Artwork, Vietnamese label.	Post-clearance risk.	Prepare before distribution.

E2E OPERATIONAL PROCESS

Step 1 · Pre-ETA review

Check HS, duty, C/O, notification, label, claims and DG risk.

Step 2 · Lock documents

Verify invoice, packing list, B/L/AWB, C/O, SKU and origin.

Step 3 · Compliance file

Prepare notification, LOA and CFS if required under the current notification dossier, INCI, PIF and label.

Step 4 · Customs declaration

Handle Green/Yellow/Red channels and HS/origin/policy questions.

Step 5 · Delivery

Pay duties, pick up cargo, arrange domestic trucking and labeling if needed.

Step 6 · Record retention

Keep declarations, C/O, notification, PIF and label files.

PRE-ETA RISK CHECKLIST

No notification: complete notification before ETA.

Borderline claims: review drug-like/antibacterial wording.

Wrong HS: distinguish lotion from cleanser/anti-acne/drug.

C/O error: check form, HS, origin criteria and direct transport.

INCI mismatch: align label, notification and PIF.

Label issue: prepare Vietnamese label before circulation.

FAQ

1. Does imported lotion require cosmetic notification?

Yes, if imported for business/circulation in Viet Nam.

2. What is the common HS?

3304.99.30, subject to actual dossier review.

3. What duties apply?

Indicative 2026 MFN 18%, ordinary 27%, VAT 10% or 8% if eligible.

4. Can C/O reduce duty?

Yes, if the C/O/proof of origin is valid and meets origin rules.

5. Is anti-acne lotion the same?

No. Review HS 3304.99.20 and borderline claims.

6. Must PIF be kept?

Yes, the responsible party must keep and present PIF upon request.

IMPLEMENTATION SUPPORT FROM TGIMEX

The article provides an operating map for lotion imports. Actual shipments must still be reviewed against the notification dossier, labels, ingredients, documents, origin and import purpose.

Scope of support

Pre-ETA review: HS, notification, C/O, tax, label, INCI, LOA and CFS if required under the current notification dossier.
Compliance control: invoice, packing list, B/L/AWB, C/O, notification, PIF and labels.
International freight coordination and customs declaration.

E2E control

Small discrepancies between invoice, packing list, notification, C/O, ingredient list or labels may delay clearance. TGIMEX can coordinate an E2E import plan from pre-ETA review to customs clearance, delivery and post-clearance record keeping.

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