This guide applies only to perm/straightening cream – a topical cosmetic preparation for curling or straightening hair, subject to review against formula, label, catalogue and actual import purpose.

ProblemThe product is often described too generally as “hair cream”, “salon treatment” or “hair chemical”, creating HS and cosmetic compliance risks.

ImpactThe shipment may face requests for cosmetic notification, label/use clarification, C/O rejection or DEM/DET charges.

SolutionThis article provides an E2E map for reviewing HS, duties, C/O, cosmetic dossier, labeling and pre-ETA risks.

For the product covered in this article, the importer should confirm the model, intended use, construction or composition, new/used condition, and technical documents before concluding the HS code, tax treatment, or specialist policy. The following sections organize the main controls from document receipt, catalogue and label review through dossier preparation, declaration, and coordination at the port of entry.

QUICK FACT TABLE

Item	Review notes
Product	Perm/straightening cream – a cosmetic hair waving/straightening preparation if used externally on hair only and without therapeutic/medical claims.
Main reference HS	3305.20.00 – Preparations for permanent waving or straightening.
Reference taxes	MFN 15%; ordinary import duty reference 22.5%; standard VAT 10%; do not automatically apply 8% without checking exclusion appendices and customs/tax guidance at declaration date.
Specialized policy	A valid cosmetic product proclamation receipt number is required before placing the product on the Vietnamese market; import documents must be consistent with the proclamation, labels, formula and actual use.
Key risks	Wrong classification between 3305.20.00 and 3305.90.00; excessive repair/treatment claims; missing CFS/authorization; incorrect C/O form; label inconsistent with proclamation.
Application note	Review catalogue, datasheet, formula, original label, model/SKU and SDS/MSDS when chemical irritancy or professional salon packaging is relevant.

IMPORT PROCEDURE FOR PERM/STRAIGHTENING CREAM

LEGAL NOTE

Legal note This article is an operational guide for import dossier preparation. Enterprises must verify import tariff, VAT policy, cosmetic product proclamation status, labelling rules and applicable legal documents at the declaration date. It does not replace official classification rulings or competent authority opinions.

SCOPE OF APPLICATION

This article applies solely to perm/straightening cream used externally on hair for waving, straightening or hair-shape control in cosmetic procedures.

Covered products

Cream, lotion, gel or emulsion preparations for hair waving/straightening, in retail or professional salon packs, where the declared use is cosmetic hair care.

Not automatically covered

Hair dyes, bleaching products, hair masks, hair serum, salon treatment without waving/straightening function, nail products or medicinal scalp/hair treatments.

Separate review required

Samples, warranty goods, used/refurbished goods, EPE/FDI/factory imports, professional formulas or repair/treatment claims beyond cosmetic scope.

Review must be based on catalogue, datasheet, model/SKU, formula, original label and actual import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

The key classification element is not merely the word “cream” but the permanent waving or straightening function shown on labels, instructions, active formula and cosmetic proclamation dossier.

Primary function

External hair-use product for waving, straightening or hair-shape control; it should not be presented as a medicinal treatment for hair or scalp diseases.

Technical documents

Catalogue, product specification, ingredient list, CFS, LOA, original label, product photos, user instructions and SDS/MSDS where transport safety is relevant.

Document description

Recommended description: “Hair perm/straightening cream, cosmetic use, brand…, model/SKU…, packing…, origin…”. Avoid generic “hair cream” when the actual use is waving/straightening.

Criteria to check	Documents to compare	Risk if misdescribed	Suggested description on documents/declaration
Waving/straightening function	Original label, catalogue, instructions	Misclassification under 3305.90.00 or other treatment groups	Hair perm/straightening cream – cosmetic preparation for hair waving/straightening
Product form and packing	Packing List, product photos, labels, SKU list	Quantity/packing mismatch or inconsistency with proclamation	Cream/gel/lotion, retail/professional salon pack, net weight/volume
Formula and safety warnings	Ingredient list, SDS/MSDS, PIF if applicable	Request for explanation on claims, restricted substances or safety warning	Cosmetic preparation; ingredients as declared on label
Goods condition	Invoice, PO, contract, product photos	Samples/promotional/used goods may require different handling	New cosmetic product for import and distribution / sample for proclamation review
Label and proclamation	Cosmetic proclamation, original/Vietnamese label	Incorrect responsible company, proclamation number or function	Product name and use must match proclamation and label

Operational warning Generic product descriptions may lead to wrong HS code, incorrect cosmetic policy review, inconsistent proclamation dossier, labelling issues and post-clearance explanations.

HS CODE – DUTY – C/O

The HS code should be determined by main use, composition, preparation form and label/proclamation description. For products specifically used for permanent waving or straightening, the reference code is generally 3305.20.00.

Reference HS code	Goods description	Application condition	Risk if wrongly applied	Documents to compare
3305.20.00	Preparations for permanent waving or straightening	Main use is hair waving/straightening; cosmetic external use	Generic “hair cream” may trigger questions why not 3305.90.00	Catalogue, label, instructions, ingredient list, cosmetic proclamation
3305.10.90	Other shampoos	Only for hair cleansing products	Incorrect if product is not a shampoo	Label, function, usage form
3305.90.00	Other hair preparations	For hair mask, treatment, serum, tonic not specifically waving/straightening	May be challenged if label states permanent waving/straightening	Catalogue, label claims, proclamation
3305.30.00	Hair lacquers	Only for hair spray/lacquer products	Incorrect if product is cream/gel for waving/straightening	SDS/MSDS, packaging form, label
3004/pharmaceutical headings	Medicinal products	Only when therapeutic claims, active pharmaceutical ingredients or medicinal mechanism exist	High risk if cosmetic makes disease-treatment claims	Marketing claims, proclamation, formula, instructions

Tax / obligation	Reference level for HS 3305.20.00	Basis / application note	Check before ETA
MFN import duty	15%	Vietnam Trade Portal shows Customs Duty (MFN) 15% for 33052000; verify at declaration date.	Check HS, goods description, origin, customs value and tariff schedule.
Ordinary import duty	Reference 22.5%	Often calculated as 150% of MFN unless a separate ordinary tariff applies; verify current legal schedule.	Do not use where valid preferential C/O applies.
VAT	Standard 10%; possible 8% review under VAT reduction policy if eligible	Decree 174/2025/NĐ-CP provides a VAT reduction policy by period; verify exclusions and declaration date.	Check HS, exclusion appendices, declaration timing and tax/customs guidance; do not self-lower VAT on the declaration.
Special preferential duty under C/O	May be 0% or reduced under applicable FTA if origin rules are met	Depends on agreement, C/O form, origin criterion, direct transport and third-party invoicing.	Lock C/O before ETA; compare HS on C/O with declaration, Invoice, Packing List and catalogue.

Route/origin	C/O form or proof of origin	Reference preferential level	Application condition	Documents to compare	Risk if incorrect
ASEAN	Form D – ATIGA	Reference if ATIGA conditions are met	ASEAN origin, direct transport, HS/description consistent across documents	Form D, Invoice, Packing List, B/L, catalogue	Wrong RVC/CTH, incorrect description or missing direct transport proof may deny preference.
China	Form E – ACFTA; RCEP proof if RCEP is chosen	ACFTA reference ; RCEP usually around depending on schedule group	Meet PSR, direct transport and proper third-party invoicing disclosure where applicable	Form E/RCEP proof, Invoice, B/L, origin criteria worksheet	Incorrect Form E boxes, missing third-party invoice note or HS mismatch.
Korea	Form AK – AKFTA; Form VK – VKFTA; RCEP where applicable	AKFTA/VKFTA reference around ; RCEP around	Choose the agreement with the best combined duty rate and origin rule fit	C/O, origin criteria worksheet, Invoice, B/L	Wrong form or origin criterion may deny preference.
Japan	Form AJ/VJ; CPTPP; RCEP where applicable	CPTPP reference ; RCEP around ; AJCEP/VJEPA must be checked by schedule	Compare AJCEP, VJEPA, CPTPP and RCEP requirements	C/O or self-certification where allowed, Invoice, B/L	Missing direct transport proof or inconsistent description.
EU	EUR.1 or EVFTA origin statement	EVFTA reference around	Meet EVFTA origin rules and valid origin documentation	EUR.1/origin statement, Invoice, B/L	Wrong origin-statement wording or exporter eligibility issue.
UK	EUR.1 or UKVFTA origin document	UKVFTA reference around	Meet UKVFTA origin rules and documentation requirements	C/O/origin proof, Invoice, B/L	Using EVFTA documentation incorrectly for UK shipments or vice versa.
Australia – New Zealand	Form AANZ; CPTPP/RCEP where suitable	AANZFTA/CPTPP reference ; RCEP around	Select the agreement matching actual origin and transport route	C/O, B/L, Invoice, Packing List	Failure to prove direct transport or actual origin.
India	Form AI – AIFTA	AIFTA reference around	Meet AIFTA origin rules and documentary requirements	Form AI, Invoice, B/L, origin criteria	Incorrect criterion or overly generic goods description.
EAEU	VN–EAEU FTA origin document where eligible	VN–EAEU FTA reference	Meet origin rules and transport conditions	C/O, Invoice, B/L, transport documents	Origin or direct-transport proof not acceptable.
Hong Kong (China)	AHKFTA C/O where eligible	AHKFTA: check schedule at declaration date	Meet AHKFTA origin rules	C/O, Invoice, B/L	Confusing Hong Kong origin with Mainland China origin.

C/O checkpoint	Review requirement	Common risk
C/O form	Correct form by route: D, E, AK, VK, AJ, VJ, AI, AANZ, EUR.1 or permitted proof	Wrong form or form outside the intended agreement.
Origin criterion	Compare WO/RVC/CTH/CTSH or PSR under the relevant agreement	Preference claimed while origin criterion is not met.
Description and HS	Goods name, HS, quantity, weight and origin must match declaration and commercial documents	C/O says “hair cream” while declaration uses 3305.20.00.
Third-party invoice	If used, it must be declared according to the agreement	Missing issuing country or third-party invoice note.
Issuance date and validity	Check issue date, retroactive issue, replacement C/O and submission deadline	Late submission or incorrect retroactive marking.

APPLICABLE SPECIALIZED POLICY

Goods scenario	Possible policy	Documents to check	Authority/portal if identifiable	Recommended timing	Risk note
Standard cosmetic goods	Cosmetic management and product proclamation before circulation	Proclamation, CFS, LOA, formula, label, PIF when needed	Cosmetic authority under Ministry/Department of Health and relevant public service portals	Before commercial import or market circulation	Do not wait until cargo arrival to handle proclamation.
Professional salon products	Still cosmetic if used externally for beauty purpose; review use instructions and warnings	Original label, instructions, SDS/MSDS, formula	Cosmetic authority; Customs during clearance	Before ETA	“Treatment/therapy” claims may need scope explanation.
Samples for proclamation/testing	May have a sample purpose and should not be assumed identical to commercial import	PO, sample invoice, quantity, import purpose, product dossier	Customs and specialized authority if applicable	Before booking/ETA	Wrong purpose may trigger circulation/commercial-use questions.
Used/refurbished goods	Used cosmetics are generally not suitable for market circulation; review carefully	Goods condition, expiry, packaging, transaction documents	Customs and market surveillance if circulated	Before contract signing	Quality, safety, expiry and label risks.
EPE/FDI/factory import	Customs regime and internal use purpose may differ from domestic trading	Contract, invoice, intended use, internal records	Managing customs branch	Before declaration	Mismatch between declared purpose and actual use may trigger post-clearance risk.
Products with special ingredients/warnings	Review ASEAN/Vietnam cosmetic ingredient and labelling requirements	Ingredient list, PIF, SDS/MSDS, original label	Cosmetic authority	Before purchase order confirmation	Restricted ingredients or excessive claims may affect proclamation and circulation.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective date/application	Role in procedure	Key points to note	Review note
Law	Law on Customs 2014	National Assembly	Currently applied, check amendments	Customs declaration, dossier inspection and physical inspection framework	Customs dossier, inspection and clearance provisions	Review by import regime.
Law	Law on Foreign Trade Management 2017	National Assembly	Currently applied	Foreign trade and specialized management framework	Import/export management and conditional goods	Does not replace cosmetic regulations.
Decree	Decree 69/2018/NĐ-CP	Government	Currently applied, check amendments	Guidance on foreign trade management	Import management mechanisms	Check for special conditions if applicable.
Circular	Circular 06/2011/TT-BYT on cosmetic management and amendments	Ministry of Health	Amended by multiple documents	Main basis for cosmetic proclamation and market responsibilities	Proclamation, PIF, cosmetic management	Use the latest consolidated/current version.
Circular	Circular 34/2025/TT-BYT	Ministry of Health	Effective 18 Aug 2025	Amends Circular 06/2011/TT-BYT	Updated cosmetic management provisions	Do not infer without reading the official document.
Decree	Decree 43/2017/NĐ-CP and Decree 111/2021/NĐ-CP	Government	Currently applied, check amendments	Goods labelling in Vietnam	Mandatory label/Vietnamese sub-label information	Name, ingredients, quantity, origin and responsible party must match dossier.
Tariff	Decree 26/2023/NĐ-CP, Decree 108/2025/NĐ-CP and relevant special preferential tariff schedules	Government	Decree 108/2025/NĐ-CP effective 19 May 2025	MFN and import tariff review	Chapter 33, heading 3305, code 3305.20.00	Verify on system at declaration date.
VAT	Decree 174/2025/NĐ-CP	Government	Effective 1 Jul 2025	VAT reduction policy by period	Exclusions and applicable conditions	Determine 8% or 10% at declaration time.

VIEW / DOWNLOAD OFFICIAL DOCUMENTS

Enterprises can search legal instruments by document number on the official legal document portal, the Government portal or the website of the issuing authority.

Check HS 3305.20.00 on Vietnam Trade Portal View Circular 34/2025/TT-BYT View Decree 108/2025/NĐ-CP View Decree 174/2025/NĐ-CP

Note Enterprises should further verify documents on the official legal document portal or the issuing authority’s website before applying them.

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice, Packing List, Bill of Lading/Air Waybill, Sales Contract/Purchase Order if any, C/O for tariff preference, catalogue/datasheet, product photos, original label, model/SKU list.

Cosmetic dossier

Cosmetic product proclamation, CFS (Certificate of Free Sale), LOA/authorization, formula/ingredient list, original/Vietnamese labels and PIF where required.

Supporting technical documents

SDS/MSDS where transport safety matters, product specification, user instructions, packaging photos, batch/expiry data and claim explanation documents if needed.

Dossier group	Required document	Used for	Usually prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Customs declaration, value and quantity basis	Importer, seller, forwarder/docs	Generic “hair cream” description not showing waving/straightening function	Compare name with label, catalogue and HS 3305.20.00.
Transport	B/L or AWB, Arrival Notice, Pre-alert	D/O, manifest and declaration	Forwarder, carrier, overseas agent	Wrong consignee, weight, packages or port	Compare with Invoice/Packing List before ETA.
Origin	C/O or proof of origin	Special preferential duty claim	Shipper, manufacturer, documentation team	Wrong form, origin criterion, HS or no direct transport evidence	Check form, HS, description, quantity, stamp/signature.
Cosmetics	Proclamation, CFS, LOA, ingredient list, label	Market circulation and customs explanation	Importer/brand owner, regulatory team	Proclamation inconsistent with product name, label or formula	Match product name, use and responsible party.
Labelling	Original label, Vietnamese sub-label, packaging photos	Post-clearance circulation and audit	Importer, compliance, warehouse	Missing ingredients, origin, quantity, warning, responsible party	Prepare Vietnamese sub-label consistent with proclamation and original label.

Dossier matching rule Product name, quantity, model/SKU, batch, expiry, origin, formula, use and labels should match across commercial documents, catalogue, labels, cosmetic dossier and customs declaration.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Supporting document	Consequence if unclear	Recommended action
HS code	Is the product truly a hair waving/straightening preparation?	Catalogue, label, instructions, proclamation	HS explanation request or inspection	Prepare HS reasoning and functional evidence before ETA.
Cosmetic proclamation	Is there a suitable proclamation receipt number?	Proclamation, CFS, LOA, label	Insufficient market circulation condition or additional request	Check number, name and responsible entity.
Product claims	Any disease-treatment, hair-growth or scalp therapy claims?	Label, brochure, website, catalogue	May be considered outside ordinary cosmetic scope	Standardize claims within cosmetic scope.
C/O	Is C/O form, origin criterion and description correct?	C/O, Invoice, B/L, Packing List	Preference denied	Check C/O before arrival.
Vietnamese label	Does the label contain required information for circulation?	Original label, Vietnamese sub-label, packaging photos	Market surveillance/post-clearance risk	Prepare sub-label consistent with proclamation.
Sample vs commercial goods	Is import purpose consistent with documents?	PO, Invoice, quantity, import purpose	Questions on circulation and quantity	Use suitable declaration regime and explanation.

PRACTICAL E2E WORKFLOW

Step 1 – Pre-ETA review

Confirm HS 3305.20.00, cosmetic policy, duty, C/O, labelling, proclamation and transport safety requirements.

Step 2 – Lock documents

Finalize Invoice, Packing List, B/L/AWB, catalogue, labels and SKU list; verify product name, quantity, origin, value, use and packing.

Step 3 – Review cosmetic dossier

Compare proclamation, CFS, LOA, formula, original label and claims; handle specialized dossier before arrival if not complete.

Step 4 – Customs declaration

Declare value, HS, goods name, C/O and policy. Green channel: conditional clearance; Yellow: document check; Red: document and physical inspection.

Step 5 – Clearance and delivery

Release cargo, check packaging, batch and expiry, then apply Vietnamese sub-label if required before circulation.

Step 6 – Post-clearance archive

Keep declaration, commercial documents, C/O, proclamation, labels, catalogue, product photos and transport records for audit and traceability.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Wrong HS between 3305.20.00 and 3305.90.00	Wrong duty and HS explanation request	Use waving/straightening function as the core criterion	Catalogue, label, proclamation, ingredient list
Incorrect C/O form or origin criterion	Loss of preferential duty	Check form, criterion, direct transport and third-party invoice before ETA	C/O, Invoice, B/L, Packing List
Product name mismatch between documents and proclamation	Document correction or additional explanation	Lock a consistent product name across documents	Invoice, PL, proclamation, label
Treatment/therapy claims beyond cosmetic scope	Risk of being outside ordinary cosmetic management	Review label, brochure, website and catalogue	Label, catalogue, marketing claims
Missing or inconsistent Vietnamese sub-label	Post-clearance circulation risk	Prepare sub-label matching proclamation and original label	Original label, sub-label, proclamation
Batch/expiry not checked	Circulation and internal quality risk	Request clear batch/expiry data from supplier	Packing List, label photo, COA if any

FAQ – FREQUENTLY ASKED QUESTIONS

Question	Brief answer
Does perm/straightening cream require cosmetic proclamation?	Yes, if it is a cosmetic product placed on the Vietnamese market, a suitable cosmetic product proclamation is required.
What is the reference HS code?	The common reference code is 3305.20.00 for preparations for permanent waving or straightening. Actual classification must follow the dossier.
Is quality inspection or conformity certification required?	The core requirement is cosmetic management/proclamation/labelling; do not conclude absolutely without reviewing formula, claims and actual documents.
Can C/O reduce import duty?	Yes, if the C/O/proof of origin is valid and origin rules under the relevant FTA are met.
Is salon pack different from retail pack?	It may differ in label, instructions, warnings and proclamation dossier. Review by packing and import purpose.
What if Invoice says hair cream but catalogue says straightening cream?	Correct documents before declaration. Mismatched product names may trigger HS, proclamation and labelling questions.
Are samples handled like commercial goods?	Not automatically. Import regime, quantity, purpose and explanatory dossier should be reviewed.
Is SDS/MSDS required?	Not always for cosmetic clearance, but it is advisable where transport safety or carrier acceptance is relevant.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article provides an operating map for HS code, duties, documents and specialized policy. In actual shipments, enterprises still need to review catalogue, datasheet, model/SKU, documents, origin and import purpose.

Capability signals

Agent network in 60+ countries; WCA, WCA China Global, VLA and HNLA membership; sea, air, road and rail logistics capability.

Pre-ETA review

HS code, specialized policy, C/O, duty, labelling, catalogue/datasheet/model and cosmetic proclamation readiness.

Compliance dossier control

Cross-check Invoice, Packing List, B/L/AWB, C/O, catalogue, labels, formula, proclamation and technical documents.

Customs declaration

Prepare declaration dossier, handle Green/Yellow/Red channels and support explanations on HS, value, origin and policy.

International logistics

Coordinate agents, carriers/airlines, ETA tracking, pre-alerts, transport documents and domestic delivery plan.

Post-clearance

Archive shipment dossier, Vietnamese labels, proclamation documents, C/O and post-clearance explanation set if required.

For shipments involving specialized management, permits, C/O or labelling requirements, enterprises should not wait until cargo arrival to begin dossier review. A small mismatch among Invoice, Packing List, catalogue, datasheet, C/O or label may result in additional document requests, delayed clearance or unplanned storage charges.

TGIMEX supports enterprises in building an E2E import plan: pre-ETA policy review, document checking, international transport coordination, customs declaration, clearance handling, domestic delivery and post-clearance recordkeeping.

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