Cosmetic nail products, including nail polish, gel polish, base coat, top coat, nail care oil and manicure/pedicure preparations, must be reviewed carefully for HS 3304.30.00, cosmetic proclamation status and label–ingredient–claim consistency.

If the shipment description mixes cosmetic nail products with nail glue, artificial nails, nail tools, UV/LED lamps or salon chemicals outside the cosmetic scope, customs may request reclassification, additional documents, C/O review or further explanation.

This article provides an E2E map for pre-ETA review: HS code, duty, C/O, cosmetic proclamation, labeling, transport documents and key risk controls before arrival.

QUICK FACT

Item	Review points	Operational note
Product	Cosmetic nail products: nail polish, gel polish, base coat, top coat, nail care oil, cuticle care and nail strengthener used for beautifying/caring for nails.	Do not apply automatically to nail glue, artificial nails, nail tools, UV/LED lamps, industrial solvents or therapeutic nail products.
Reference HS	3304.30.00 – Manicure and pedicure preparations.	Classification should be based on cosmetic use, composition, presentation, original label, proclamation dossier and catalogue.
Import duty	MFN reference rate: 22%; ordinary duty reference: 33% under the 150% MFN principle where applicable.	Always recheck the tariff schedule at the declaration date and actual C/O.
VAT	Budget with 10%; review 8% only if eligible under the applicable VAT reduction policy.	Do not apply 8% without checking exclusion lists and current rules.
Main policy	Imported cosmetics require a cosmetic product proclamation receipt number before circulation.	Review Circular 06/2011/TT-BYT and Circular 34/2025/TT-BYT.
Transport	Dangerous goods documents may be required if the product contains flammable solvents or has a low flash point.	Prepare MSDS/SDS, flash point, UN number if any, packing information and carrier confirmation.

Legal note The figures in this article are operational references only. The importer must verify the final treatment based on catalogue, INCI composition, original label, cosmetic proclamation, MSDS/SDS, C/O and the tariff schedule at the declaration date.

SCOPE OF APPLICATION

This article applies only to cosmetic nail products used for nail make-up, beautification or nail care, such as nail polish, gel polish, base coat, top coat, nail care oil, cuticle oil, nail serum and manicure/pedicure cosmetic preparations.

It does not automatically apply to artificial nails, nail glue, acrylic powder/monomer, metal tools, nail files, nail drill machines, UV/LED lamps, salon electrical equipment, industrial solvents or products claiming to treat fungal nail disease, inflammation or medical conditions.

Samples, testers, gift sets, promotional goods, EPE/FDI imports or multi-SKU sets may require different declaration and document control. Review the actual catalogue, datasheet, SKU list, composition, label and import purpose before application.

CLASSIFICATION & TECHNICAL IDENTIFICATION

How to identify cosmetic nail products

Main use: colouring, glossing, protecting or caring for nails.
Presentation: polish bottle, gel jar/bottle, oil/serum tube, manicure/pedicure cosmetic set.
Documents: label, catalogue, INCI list, composition, MSDS/SDS and proclamation receipt.

Common policy risks

Mixing nail polish with nail glue or artificial nails.
Using therapeutic claims such as “treats nail fungus”.
Ignoring flammable solvent information for transport booking.

Criterion	Document to check	Risk if misdescribed	Suggested goods description
Cosmetic purpose	Catalogue, label, proclamation, marketing claim	Wrong HS or request to prove cosmetic scope	“Nail polish / gel nail polish / nail care oil, cosmetic product, brand…, SKU…, capacity…”
Composition and solvent	INCI list, MSDS/SDS, COA if any	Missing dangerous-goods transport control	State product form, capacity, aerosol/non-aerosol and SKU.
Goods type	Photos, packing list, SKU list	Artificial nails, tools or UV/LED lamps may be wrongly grouped under cosmetics	Separate lines by product nature.
Condition	Invoice, contract, images, labels	Samples/testers may not match the proclamation dossier	State sample/tester/gift set where applicable.
Therapeutic claim	Label, brochure, website, artwork	May exceed cosmetic scope	Avoid therapeutic claims if the dossier is cosmetic.

HS CODE – DUTY – C/O

For cosmetic nail products, HS classification must be determined by actual function, area of use, product form, ingredients and label presentation. The commercial name alone, such as “nail gel”, “nail set” or “nail care”, is not sufficient because the same wording may refer to cosmetics, adhesive, artificial nails, tools or electrical devices.

HS classification principle If the goods are cosmetic preparations for beautifying or caring for fingernails or toenails, the core reference code is 3304.30.00. If the goods are nail glue, artificial nails, nail tools, UV/LED lamps, electric nail drills or industrial solvents, do not apply 3304.30.00 automatically; they must be separated and classified under their own HS codes.

HS CLASSIFICATION TABLE BY GOODS SCENARIO

Goods scenario	Reference HS	Classification basis	Risk if wrongly applied	Documents to verify
Nail polish, gel polish, base coat, top coat, primer, sealer, nail strengthener, nail care oil/serum classified as cosmetics	3304.30.00	Preparations for manicure or pedicure use.	Wrong HS may affect the 22% duty rate, cosmetic proclamation, labelling and customs explanation.	Cosmetic proclamation, INCI, original label, catalogue, product images, MSDS/SDS and instructions for use.
Nail remover/cuticle remover used in a cosmetic manicure process	Review 3304.30.00 if it is a manicure/pedicure preparation	Used directly for nail care/beautification and not imported as an industrial solvent.	If the product is actually a technical solvent, cosmetic classification may be incorrect.	MSDS/SDS, intended use, ingredients, label, claims and retail packaging.
Retail cosmetic nail kit under the same owner: base/top/gel/care oil/remover	Review 3304.30.00 if the essential character is cosmetic nail preparation; separate lines if items differ by nature	Determine based on the component giving the essential character and retail packaging.	If the kit includes lamp, tools, glue or artificial nails, the whole set must not be grouped as cosmetics automatically.	Set list, quantity of each item, packaging images, label, invoice/packing list and catalogue.
Nail glue, artificial nails, nail tools, UV/LED lamps, nail drills or separate accessories	Do not default to 3304.30.00; review groups such as 3506, 3926, 8214, 8543, 8513 or another suitable code	These are not cosmetic preparations for nails; they are materials, tools or devices.	Wrong HS may lead to wrong duty, wrong specialized policy and wrong import dossier.	Technical catalogue, material, function, electrical configuration and MSDS/SDS for chemicals.

DETAILED DUTY TABLE TO REVIEW BEFORE CUSTOMS DECLARATION

Duty scenario	Condition for application	Rate for HS 3304.30.00	Supporting documents	Common error
MFN import duty	Applicable where the origin is eligible for MFN treatment and no special preferential C/O is used.	22%	Invoice, Packing List, non-preferential C/O if any, origin documents, label and foreign export declaration if required.	Confusing MFN with FTA preference; insufficient origin basis when customs requests explanation.
Ordinary import duty	Applicable where the goods are not eligible for MFN/FTA and no separate ordinary rate is listed.	33% = 150% × 22%	Documents proving origin status, basis for non-eligibility for MFN/FTA, and tariff schedule on declaration date.	Failure to budget ordinary duty where origin is not eligible for MFN/FTA.
Special preferential duty under FTA/C/O	Only where a valid C/O/origin document is available under the relevant agreement.	Check the effective FTA tariff schedule on declaration date; apply 0% or another preferential rate only where both tariff schedule and C/O are valid.	C/O Form D, E, RCEP, AK, VK, VJ, AJ, EVFTA/UKVFTA/CPTPP origin documents if applicable; bill of lading; third-party invoice if any.	Wrong form, wrong origin criterion, inconsistent goods description, incorrect HS or failure to meet direct transport requirements.
Import VAT	Applicable to imported goods subject to VAT.	Budget at 10%; review 8% only if the VAT reduction is still effective and the goods are not excluded.	Final HS, goods description, exclusion appendices of VAT reduction regulations and import tax documents.	Applying 8% without checking exclusions and validity period.
Separate non-cosmetic lines	Glue, artificial nails, tools, lamps/machines or technical chemicals imported in the same shipment but different in nature.	Do not use the 22%/33% rates of 3304.30.00; calculate by each separate HS.	Invoice/packing list separated by line, catalogue, material, function, MSDS/SDS and technical configuration.	Grouping the entire nail set under one HS, causing wrong duty and wrong specialized policy.

C/O AND FTA SPECIAL PREFERENTIAL DUTY CHECK TABLE

Route/origin	C/O or origin document	Preferential duty to check	Application conditions	Documents and risk
ASEAN	Form D	Check the ATIGA tariff for 3304.30.00; apply the preferential rate only if the C/O is valid.	Origin criterion, direct transport, goods description, HS, quantity and C/O issuance date must match the shipment.	Preference may be rejected if description, HS or transit documents are inconsistent.
China / RCEP	Form E or RCEP origin document	Check ACFTA/RCEP based on actual origin and issuing country.	Verify WO/RVC/CTH/CTSH, third-party invoice and direct transport.	Risk arises where the exporting country and manufacturing origin are inconsistent.
Korea / Japan	AKFTA, VKFTA, VJEPA, AJCEP, RCEP	Check each special preferential tariff schedule separately; do not use one rate for all agreements.	HS, description, origin, issuance date, signature/stamp and origin criterion must match.	Preference may be denied if the wrong agreement or origin criterion is used.
EU / UK / CPTPP	Origin document under EVFTA, UKVFTA, CPTPP	Check the self-certification/origin document mechanism and tariff schedule of each agreement.	Eligible exporter, origin statement, goods description and HS must be consistent.	Missing origin statement or incorrect exporter information may lead to rejection.

C/O checklist before ETA Check C/O form, origin criterion WO/RVC/CTH/CTSH, third-party invoice, direct transport, goods description, HS, quantity, weight, country of origin, stamp/signature, issuance date and validity before customs declaration.

SPECIALIZED POLICY MATRIX

Scenario	Possible policy	Documents	Authority / portal	Timing	Risk note
Finished cosmetic nail products	Cosmetic product proclamation before circulation	Receipt number, CFS/LOA, label, PIF, INCI	Cosmetics authority / applicable receiving system	Before commercial circulation	Mismatch creates post-clearance and market circulation risks.
Therapeutic claims	Review cosmetic versus drug/therapeutic boundary	Artwork, claim, active ingredients	Relevant authority depending on conclusion	Before label/proclamation finalization	Do not conclude as cosmetic if claims exceed scope.
Flammable solvent goods	Dangerous-goods transport requirements if applicable	MSDS/SDS, flash point, UN number, packing info	Carrier / forwarder / DG specialist	Before booking	Undeclared DG may be rejected by carrier.
Samples/testers/gift sets	Cosmetic policy, labeling and import purpose review	Invoice, packing list, labels, proclamation	Customs and competent agency if needed	Before ETA	Do not assume exemption if goods enter the market.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Authority	Effective date	Role	Key point	Review note
Cosmetics	06/2011/TT-BYT	Ministry of Health	As amended	Cosmetic management, proclamation, PIF and labeling basis	Proclamation and product information file	Use consolidated/amended text when preparing dossier.
Amendment	34/2025/TT-BYT	Ministry of Health	18/08/2025	Amends Circular 06/2011/TT-BYT	Updated cosmetic management requirements	Check when preparing proclamation dossier.
Labeling	43/2017/NĐ-CP, 111/2021/NĐ-CP	Government	Current validity to be checked	Original label and Vietnamese supplementary label	Imported goods labeling	Check product name, ingredients, origin and responsible organization.
Tariff	26/2023/NĐ-CP and amendments	Government	From 15/07/2023	MFN import tariff basis	Chapter 33, HS 3304.30.00	Recheck at declaration date.
Ordinary duty	15/2023/QĐ-TTg	Prime Minister	15/07/2023	Ordinary duty where MFN/FTA does not apply	150% MFN principle if no separate rate	Apply only when ordinary duty is relevant.

VIEW / DOWNLOAD ORIGINAL DOCUMENTS

Enterprises should also check the official legal database or issuing authority website before application.

Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Decree 26/2023/NĐ-CP HS 3304.30.00 lookup

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order if any.
C/O for preferential duty.
Catalogue, photos and SKU/color/capacity list.

Cosmetic / technical documents

Cosmetic product proclamation receipt.
CFS/LOA where applicable.
INCI list, original label, artwork and PIF.
MSDS/SDS, COA if available.
Vietnamese supplementary label before circulation.

OPERATIONAL DOCUMENT CHECKLIST

Document group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO, B/L/AWB	Declaration, value and quantity	Importer, supplier, forwarder	Generic “nail products” without SKU/color/capacity	Match product name, brand, SKU, capacity, quantity and origin.
Cosmetic	Proclamation, CFS/LOA, label, PIF	Policy and post-clearance review	RA/Compliance, brand owner, importer	Proclamation name differs from invoice/label	Match product name, form, function and responsible organization.
HS and duty	Catalogue, label, MSDS/SDS, use description	Classification and tax calculation	Docs/CUS, Compliance	Mixing cosmetics with glue/tools/devices	Separate non-cosmetic goods before declaration.
C/O	Certificate/origin proof, invoice, transport document	Preferential duty	Supplier, exporter, importer	Wrong form, HS or description	Check origin criterion, date, direct transport and third-party invoice.

Consistency rule Product name, quantity, SKU, color, capacity, lot number, origin, composition, use and label must match 100% across commercial documents, proclamation, label, MSDS/SDS, C/O and customs declaration.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence if unclear	Recommended action
HS code	Is it a nail cosmetic preparation or glue/tool/device?	Label, catalogue, proclamation, MSDS/SDS	Reclassification or additional documents	Separate non-cosmetic items.
Proclamation	Does the receipt match product name, brand and form?	Receipt, CFS/LOA, label	Market/post-clearance risk	Complete proclamation before circulation.
Claims	Does it claim to treat nail disease?	Artwork, content, brochure	May exceed cosmetic scope	Revise claim or review another policy.
Transport DG	Does it contain flammable solvent?	MSDS/SDS, packing info	Carrier rejection or route change	Submit MSDS/SDS before booking.
C/O	Does C/O match HS 3304.30.00 and goods description?	C/O, invoice, packing list, B/L	Preference rejection and duty recovery	Review C/O before ETA and declaration.

PRACTICAL E2E PROCEDURE

Step 1 – Pre-ETA review

Confirm HS, cosmetic policy, proclamation status, VAT, C/O, label, MSDS/SDS and DG possibility before booking.

Step 2 – Lock documents

Lock Invoice, Packing List, B/L/AWB, catalogue, label, proclamation, CFS/LOA, MSDS/SDS, capacity, color and SKU.

Step 3 – Specialized documents

Complete cosmetic proclamation; if flammable solvent exists, prepare DG transport documents and carrier confirmation.

Step 4 – Customs declaration

Prepare HS, value, C/O, product name, use and proclamation explanations. Green/Yellow/Red lanes require corresponding document plans.

Step 5 – Clearance and post-clearance

Deliver goods, check supplementary label, store proclamation/PIF/MSDS/C/O by shipment and prepare post-clearance records.

PRE-ETA RISK CHECKLIST

Wrong C/O form/HS/description: check before ETA to avoid loss of preference.

Mixing glue/artificial nails/tools with cosmetic goods: separate lines before declaration.

Missing cosmetic proclamation: complete before market circulation.

Undeclared flammable solvent: submit MSDS/SDS before booking.

Supplementary label mismatch: check ingredients, use, capacity, MFG/EXP.

Therapeutic nail claims: review cosmetic boundary before import.

FAQ

Question	Answer
Do cosmetic nail products need an import permit?	Do not use the generic term “permit”. The key issue is the cosmetic product proclamation receipt, label/claim dossier and consistent documents.
What is the main HS code?	Usually 3304.30.00 for manicure/pedicure preparations. Nail glue, artificial nails, tools and UV/LED lamps need separate HS review.
Is MSDS/SDS required?	It is strongly recommended. For polish/gel/remover with flammable solvent, MSDS/SDS is important for transport booking and DG assessment.
Can C/O reduce duty?	Possibly, if the proof of origin is valid, the form is correct and the FTA schedule applies.
Do tester/sample products need proclamation?	If sold, gifted or circulated to consumers, cosmetic policy should be reviewed like commercial goods.
What if the label says “antifungal”?	Review carefully. Such therapeutic claims may exceed cosmetic scope.

EXECUTION SOLUTION FROM TGIMEX

This article provides a map of HS code, duty, documents and specialized policy. In real shipments, enterprises still need to review composition, label, proclamation, MSDS/SDS, C/O, route and import purpose.

Pre-ETA review

Check HS, cosmetic proclamation, C/O, duty, label, MSDS/SDS, DG possibility and documents.

Compliance control

Cross-check Invoice, Packing List, B/L/AWB, proclamation, C/O, label, catalogue and ingredients.

International logistics

Coordinate agents, carriers, ETA, pre-alert and transport requirements for solvent-based goods.

Declaration and post-clearance

Prepare customs documents, handle lanes, domestic delivery and post-clearance archive.

For shipments involving specialized policy, C/O, cosmetic dossier or DG transport control, enterprises should not wait until arrival to review documents. Small inconsistencies between Invoice, Packing List, proclamation, label, MSDS/SDS or C/O can cause additional document requests, delayed clearance or unplanned storage costs.

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