Fragrance oil is often declared too generally as “fragrance”, “aromatic oil” or “perfume oil”, while HS classification, duty treatment, chemical controls and technical documentation depend on its formulation basis, intended use, SDS, COA, IFRA statement and actual packaging.

If the shipment is incorrectly classified between 3302.90.00, 3301, 3303.00.00, 3307 or food/beverage flavouring under 3302.10, customs may request additional SDS/catalogue documents, change the inspection channel, reject preferential C/O treatment or delay production. This article provides an E2E review map before ETA.

QUICK SUMMARY

Item	Quick review information
Product	Fragrance oil used as a fragrance raw material in cosmetics/personal care; not automatically applicable to finished perfume or food flavouring.
Reference HS	3302.90.00 – other mixtures of odoriferous substances used as industrial raw materials.
Reference taxes	MFN: 5%; ordinary import duty: 7.5%; VAT: 10%. Preferential FTA duty may be 0% on many routes if origin requirements are met.
Main policy	Review according to actual dossier: cosmetic raw material, dangerous chemical/mixture, DG cargo, chemical/product labeling, SDS/COA/IFRA.
Warning	Review against SDS, COA, IFRA, CAS/allergen list, labels, intended use and origin route.

Legal note: This article applies only to fragrance oil imported as a cosmetic raw material. Conclusions must be reviewed against SDS, COA, IFRA, CAS/allergen list, labels, intended use and origin route.

SCOPE OF APPLICATION

This article applies to fragrance oil used as a fragrance raw material in cosmetic and personal-care manufacturing, including soap, shower gel, shampoo, lotion, body mist and similar products at production stage.

It does not automatically apply to surfactants, emollients, extracts, preservatives, actives or colorants.
It does not apply to finished perfume, food flavouring, single natural essential oils or retail products for direct application on skin.
New goods, R&D samples, testing samples, gifts, commercial goods and flammable solvent-based goods may trigger different policies.
Review must be made according to catalogue, datasheet, raw-material code and actual import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

Identification points

Mixture of odoriferous substances or alcoholic/solvent solution based on odoriferous substances.
Used as an industrial cosmetic raw material, not a retail finished product.
Supported by SDS/COA/IFRA, fragrance code, batch number, shelf life and storage conditions.

Items to lock before ordering

Actual use: cosmetic, food, candle/room fragrance or other use.
Flash point, UN number and DG class if applicable.
CAS/allergen list and ratios of controlled components.

Criteria	Documents to check	Risk if misdescribed	Suggested declaration description
Nature of goods	SDS, COA, TDS, IFRA certificate, ingredient declaration	Confusion with essential oil or finished perfume	“Fragrance oil for cosmetic manufacturing, HS 3302.90.00, code…, new 100%”
Composition/basis	CAS list, allergen statement, carrier solvent, flash point	May trigger chemical declaration, DG or warehouse safety issues	Describe as “mixture of odoriferous substances”, not only “oil”
Intended use	PO, contract, confirmation for cosmetic manufacturing	Food/beverage use may shift to 3302.10 and food policy	“Raw material for cosmetics/personal care products, not for retail sale”
Packaging	Packing list, photos of drums/cans/bottles	Wrong quantity, labels or DG handling	State net weight/volume, number of cans/drums and batch/lot
Goods status	Invoice, packing, label, lot COA	Samples/promotional/retail goods may have different policies	State sample for testing/R&D if applicable

HS CODE – DUTIES – C/O

For fragrance oil used as cosmetic raw material, HS must be determined by the odoriferous mixture nature, not by trade name. The key is to distinguish it from natural essential oils, finished perfume, food flavouring and room-fragrance preparations.

Reference HS	Applicability	Risk of wrong HS	Documents to check
3302.90.00	Fragrance oil is a mixture of odoriferous substances used as cosmetic raw material, not a finished retail product	Confusion with finished perfume or food flavouring	SDS, COA, IFRA, TDS, PO, intended-use declaration, original label
3301.xx	Single or natural essential oils/resinoids not compounded as fragrance oil	Wrong HS if the item is a compounded fragrance blend	GC/MS if available, COA, botanical origin, extraction method
3302.10.xx	Mixtures used in food or beverage industries	May trigger food-safety/flavouring requirements	Food spec, intended use, additive/flavouring standard
3303.00.00	Finished perfumes and toilet waters packed for users	May require cosmetic notification before circulation	Retail label, claims, packaging, volume, cosmetic notification
3307.xx	Other perfumery, cosmetic or toilet preparations, room perfuming preparations	Wrong policy if it is a consumer finished product, not raw material	Catalogue, instructions, labels, claims, sales channel

Tax/duty item	Reference rate	Applicability	Documents/legal basis to review
Ordinary import duty	7.5%	Reference rate when MFN/FTA conditions are not met, based on 150% of MFN.	Decision 15/2023/QD-TTg and tariff at declaration date.
MFN import duty	5%	Applies when the shipment is eligible for MFN treatment.	Current MFN tariff; re-check on Vietnam Trade Portal.
Import VAT	10%	Applies unless another VAT policy is valid at declaration time.	Customs declaration, customs value and current VAT schedule.
Special preferential FTA duty	May be 0% under several FTAs	Only with valid C/O/origin proof meeting origin criteria, direct transport, description and HS requirements.	C/O, origin criterion, invoice, packing, B/L/AWB and transport route.
Other taxes	Normally no SCT for fragrance oil raw material	Re-check if actual goods are alcoholic beverages, retail perfume or special goods.	Catalogue, import purpose, label, SDS.

SPECIAL PREFERENTIAL C/O & FTA

Even though the MFN rate is not very high, C/O should still be checked to optimize duty and standardize origin documents. Do not use preferential C/O if description, HS or origin criteria are not adequately supported.

Origin route	C/O form or origin proof	Possible preferential duty	Conditions	Documents to check
ASEAN / ATIGA	Form D	May be 0% if ASEAN origin rules are met	CTH/CTSH/RVC according to PSR; direct transport	Form D, invoice, packing list, B/L, HS 3302.90.00 description
China / ACFTA or RCEP	Form E or RCEP C/O	May qualify for special preferential duty, often 0% depending on schedule	Origin criterion, third-party invoice, route control	Form E/RCEP, third-party invoice if any, transport documents
Korea / AKFTA, VKFTA, RCEP	Form AK/VK or RCEP C/O	May enjoy preferential duty if Korean origin is valid	RVC/CTH under PSR; description must match fragrance oil	C/O, COA, SDS, invoice, packing list
Japan / VJEPA, AJCEP, CPTPP, RCEP	Form VJ/AJ, CPTPP origin declaration or RCEP C/O	May enjoy preferential duty; choose the optimal agreement by dossier	Origin criterion and self-certification rules where applicable	Origin proof, B/L, invoice, transport route
EU / EVFTA	EUR.1 or valid origin declaration	May enjoy EVFTA preference if origin requirements are met	Exporter authorization/REX review where relevant	EUR.1/origin declaration, invoice, goods description
UK / UKVFTA	Origin declaration or compliant C/O	May enjoy preferential treatment if UK origin is valid	HS, description, value and issuer must match	Origin declaration, invoice, B/L
Australia – New Zealand / AANZFTA or CPTPP	Form AANZ or CPTPP origin declaration	May enjoy preferential duty if origin is proven	Do not confuse export country with origin country	C/O, invoice, transport route, packing list
India / AIFTA	Form AI	May enjoy preference if PSR is met	Risk of wrong origin criterion or description	Form AI, invoice, packing list, B/L
Hong Kong / AHKFTA	Form AHK	May enjoy preference if AHKFTA rules are met	Actual origin must be clear, not only transshipment port	Form AHK, transport documents, invoice

C/O checkpoint	Requirement	Risk if incorrect	Pre-ETA control
C/O form or origin proof	Correct agreement, form or valid origin declaration	Preference may be rejected	Check before customs declaration
HS and goods description	Match the declaration or have a valid HS conversion basis; description must reflect fragrance oil	Customs may question HS or product nature	Compare HS 3302.90.00 with invoice, packing list and SDS
Origin criterion	WO, CTH/CTSH, RVC or other PSR criterion	Origin rule may not be satisfied	Ask supplier to confirm PSR in advance
Third-party invoicing	Third-party invoicing must be declared if applicable	C/O may be questioned due to seller/shipper/manufacturer mismatch	Compare contract, invoice and C/O
Direct transport	B/L/AWB, transit documents, non-manipulation proof if required	Preference may be denied due to unclear transit route	Lock route before ETD/ETA
Issue date and validity	C/O must be issued within the allowed period; retrospective issuance must be properly indicated	Additional explanation may be requested	Check vessel departure, invoice date and C/O date

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Possible policy	Documents to check	Authority/portal	Recommended timing	Risk note
Fragrance oil imported as a cosmetic raw material	Not treated as a finished cosmetic retail product; technical raw-material files must be retained for finished-product PIF	SDS, COA, IFRA, allergen list, INCI/fragrance declaration	Customs; factory QA/R&D	Before ETD and ETA	A cosmetic product notification is not automatically required if the raw material is not circulated as a finished product, but intended use must be clear.
Fragrance oil in retail packaging or directly used on the body	May be considered finished perfume/cosmetic; cosmetic notification and cosmetic labeling may be required	Label, claims, function, retail packaging, formula, LOA/CFS if notification is required	Cosmetic authority / Department of Health according to dossier	Before market circulation	Do not apply raw-material logic if the goods are consumer finished products.
Flavouring for food or beverage use	May shift to food-safety/flavouring policy and HS 3302.10	Food specification, standards, intended use, COA	Food-safety competent authority	Before ordering	This article must not be used as a final conclusion for food flavouring.
Mixture with flammable solvent / DG cargo	IMDG/IATA, SDS, hazard labels and suitable warehouse handling may apply	SDS, UN number, class, flash point, packing group	Carrier/airline, warehouse, port, customs	Before booking	Missing DG data may cause booking rejection or transport mode change.
Contains controlled chemical, precursor or hazardous chemical components	Review Decree 26/2026/ND-CP and relevant lists; declaration/control/safety conditions may arise	CAS list, ratio, English/Vietnamese SDS, intended use	National Single Window or chemical database if applicable	Before customs declaration	Do not conclude “no chemical declaration” without CAS and concentration data.
Samples, R&D or testing goods	Policy may differ from commercial shipments; purpose and quantity must be clearly stated	Proforma invoice, packing list, sample confirmation letter, SDS, COA	Customs; R&D/QA team	Before ETA	Samples imported for testing/R&D must not be automatically circulated commercially.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective/application time	Role in procedure	Notable article/appendix	Review note
Tariff	Decree 26/2023/ND-CP and Decision 15/2023/QD-TTg	Government / Prime Minister	Decision 15/2023 effective from 15 July 2023	Basis for MFN and ordinary import duty review	HS 3302.90.00 in Chapter 33; ordinary duty generally follows the 150% MFN rule unless separately listed	Re-check at customs declaration date.
Chemicals	Decree 26/2026/ND-CP	Government	Effective 17 January 2026	Regulates chemical activities and hazardous chemicals in products/goods	Review declaration/control obligations by component, CAS number, concentration and applicable lists; do not conclude based only on the commercial name “fragrance oil”	Use Decree 26/2026/ND-CP as the current primary basis; cite Decree 113/2017/ND-CP and Decree 82/2022/ND-CP only when reviewing old dossiers or transitional periods.
Cosmetics	Circular 06/2011/TT-BYT and Circular 34/2025/TT-BYT	Ministry of Health	Circular 34/2025 effective 18 August 2025	Basis for cosmetics management, notification, PIF, labeling and claims	Applicable when the goods are finished cosmetics or when raw-material data support finished cosmetic dossiers	For fragrance oil raw material, IFRA/INCI/SDS data should be retained for quality files.
Goods labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Decree 111/2021 effective 15 February 2022	Basis for import labels, supplementary labels and mandatory information	Product name, origin, responsible entity, quantity and warnings if any	For chemical/DG goods, hazard labeling under SDS must be reviewed separately.
Foreign trade and customs	Law on Foreign Trade Management 2017; Customs Law; applicable customs decrees	National Assembly / Government	Review effective status at time of import	General framework for import and customs procedures	HS, customs value, origin and specialized policy	Do not invent articles; review against actual dossier.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Enterprises should additionally verify documents on the official legal document portal or the issuing authority’s website before application.

Vietnam Trade Portal tariff search Decree 26/2026/ND-CP on chemicals Circular 34/2025/TT-BYT on cosmetics Decree 111/2021/ND-CP on labeling

CUSTOMS CLEARANCE DOCUMENT SET

Commercial documents

Commercial Invoice
Packing List
Bill of Lading/Air Waybill
Sales Contract/Purchase Order
C/O if claiming preferential duty
Catalogue/TDS/SDS/COA/IFRA

Technical/specialized documents

Complete SDS with flash point and GHS classification
COA by batch/lot
IFRA statement and allergen list
Original label/packaging photos
Declaration of import purpose as raw material

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Prepared by	Common errors	Pre-ETA check
Commercial dossier	Commercial Invoice, Packing List, B/L or AWB, Sales Contract/PO	Customs declaration, value, quantity and parties	Importer / Docs / Procurement	Generic product name such as “oil” or “fragrance” is insufficient	Compare goods description with SDS/COA/IFRA before ETA
Raw-material technical dossier	SDS, COA, TDS, IFRA certificate, allergen list, INCI/fragrance declaration	HS classification, physical inspection, DG review and QA/R&D record	Supplier / QA / R&D	Missing flash point, CAS, batch number or shelf life	Request lot-specific documents before booking
Origin dossier	C/O Form D/E/AK/VK/VJ/AJ/EUR.1/UKVFTA/AANZ/AI/AHK/RCEP/CPTPP declaration	Claim special preferential import duty	Supplier / Exporter / Docs	Wrong form, HS, description or missing third-party invoice indication	Compare C/O with invoice, packing list and B/L/AWB
Label and safety dossier	Original label, planned supplementary label, hazard pictogram if any, storage instructions	Label review, DG handling, warehouse and post-clearance audit	Importer / QA / Warehouse	Origin, batch, warning or storage condition not shown	Obtain label photos before shipment leaves origin
Intended-use dossier	Confirmation letter for cosmetic raw material use, R&D/sample purpose if applicable	Clarify that goods are not finished retail products or food flavouring	Importer / R&D / Production	Customs asks for explanation due to sensitive goods name	Prepare before ETA, especially first shipments or samples

KEY DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended action
Is HS sufficiently supported?	Is it a mixture of odoriferous substances for raw-material use, or an essential oil/finished perfume?	SDS, COA, IFRA, TDS, label	HS consultation or channel change	Standardize goods description and technical dossier before declaration
Is it subject to chemical control?	Do CAS/concentrations fall under controlled lists, precursors or DG classification?	SDS, CAS list, GHS classification	Chemical declaration/explanation may be requested	Review under Decree 26/2026/ND-CP, SDS, CAS list and updated applicable lists
Is C/O valid for preference?	Are form, origin criterion, description, HS and route correct?	C/O, invoice, B/L, packing list	No preference, tax adjustment	Check C/O before customs transmission
Are label and safety data sufficient?	Does the original label show name, origin, batch, warning/storage data?	Label photos, SDS, packing list	Supplementary label or DG clarification may be requested	Obtain label photos and SDS before booking
Is the import purpose clear?	Raw material, R&D sample or retail finished product?	PO, intended-use letter, catalogue	Wrong specialized policy	Avoid generic names; state intended use clearly

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review: finalize HS, SDS/IFRA/COA, taxes, C/O, labeling and DG status.

Step 2: Lock documents: Invoice, Packing List, B/L/AWB, PO, description, batch, origin and quantity.

Step 3: Review chemical/DG/cosmetic policies: CAS, GHS, flash point, intended use and raw-material versus finished-product status.

Step 4: Declare customs: prepare explanations on HS, value, origin, intended use and technical documents for yellow/red channel.

Step 5: Clearance and record retention: label if required, retain SDS/COA/IFRA/C/O by lot and hand over to QA/R&D for finished-product PIF.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Overly generic product name: “fragrance oil/perfume oil”	Wrong HS, SDS/IFRA request and clearance delay	Use “mixture of odoriferous substances for cosmetic manufacturing”	SDS, COA, IFRA, TDS
Missing SDS or SDS without flash point/DG data	Booking rejection, transport mode change or additional cost	Request updated SDS with GHS, flash point and UN data if any	SDS/MSDS, IMO/IATA declaration if DG
C/O with wrong HS or description	Preference rejected; MFN/ordinary duty payable	Pre-check C/O before ETA	C/O, invoice, packing list, B/L
Confusing cosmetic raw material with finished cosmetic	Missing cosmetic notification or wrong policy	Determine packaging, claims, sales channel and intended use	Label, catalogue, PO, intended-use declaration
No CAS/component control review	Chemical/DG/warehouse requirements may arise unexpectedly	Request CAS/allergen/IFRA and review Decree 26/2026/ND-CP based on actual composition	CAS list, SDS, IFRA, COA

FAQ – COMMON BUSINESS QUESTIONS

Does fragrance oil require cosmetic product notification?

If imported as a raw material for cosmetic manufacturing, it is not automatically treated as a finished cosmetic for circulation. If it is packaged/claimed for direct body use or retail sale, review cosmetic notification requirements.

What is the reference HS code for fragrance oil?

For mixtures of odoriferous substances used as cosmetic raw materials, the common review direction is 3302.90.00. Separate it from natural essential oils under 3301, finished perfume under 3303 and food flavouring under 3302.10.

What are the reference import taxes?

For 3302.90.00, this file uses reference rates: MFN 5%, ordinary duty 7.5%, VAT 10%. Re-check the tariff on the customs declaration date.

Can C/O reduce duty?

Yes. Many FTAs may reduce the special preferential duty to 0%, but only if valid origin proof, origin rules and direct transport requirements are satisfied.

Is chemical import declaration required?

Do not conclude without CAS and concentration data. Review Decree 26/2026/ND-CP, SDS, controlled chemical lists, GHS classification and DG status for each product.

Is COA enough without SDS/IFRA?

High risk. COA confirms lot quality parameters; SDS supports safety, transport and chemical review; IFRA/allergen data supports cosmetic quality files and finished-product PIF.

Are samples handled the same as commercial goods?

Not automatically. Samples should show testing/R&D purpose, reasonable quantity, value and no automatic commercial circulation.

Import procedure for cosmetic raw materials
View article

What is HS Code and how to control classification risk
View article

What is C/O and common errors in preferential duty claims
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Imported cosmetic notification: dossier and key review points
View article

Import labeling and Vietnamese supplementary labels
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IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides the HS, tax, document and compliance map for fragrance oil. For actual shipments, documents must still be checked against SDS, COA, IFRA, CAS/allergen list, commercial documents, origin and intended use.

Pre-ETA review

HS, duty, C/O, labels, SDS/IFRA/COA, DG and technical documents.

Compliance control

Cross-check Invoice, Packing List, B/L/AWB, C/O, SDS, COA, IFRA, labels and technical documents.

Freight & customs

Coordinate agents, carriers/airlines, DG review, ETA tracking, customs declaration and channel handling.

Post-clearance file

Keep lot-based records and transfer QA/R&D documents for finished cosmetic PIF.

For fragrance oil with possible chemical, DG, C/O or labeling issues, businesses should not wait until arrival to review the dossier. A minor mismatch among Invoice, Packing List, SDS, COA, IFRA, C/O or label may lead to additional document requests, clearance delay or unplanned storage costs.

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