Import Procedure Guide for Promotional Cosmetics

Promotional cosmetics are often mishandled when the invoice only states “promotion goods”, “free gift”, “FOC cosmetics” or “gift items”. The operational risk is that the goods still reach consumers, while the import file may lack cosmetic notification, Vietnamese labeling, customs value basis, correct HS code or product-level C/O evidence.

If the invoice, packing list, label, notification file, C/O and catalogue do not match, the shipment may be requested for additional documents, moved to document/physical inspection, lose C/O preferential duty or incur DEM/DET at port.

This article provides an E2E (End-to-End) map before ETA: HS code, duties, C/O, cosmetic notification, labeling, FOC valuation, customs documents and risks to block before arrival.

QUICK FACTS

Review item	Recommended handling
Item	Promotional cosmetics placed on the market: free-of-charge, gift or promotional items distributed to consumers as part of a commercial promotion.
HS principle	There is no separate HS code for “promotional goods”. HS classification must follow the actual product nature: skincare, makeup, hair care, oral care, fragrance, deodorant, shaving products, etc.
Cosmetic compliance	If the item is an imported cosmetic placed on the Vietnamese market, review the cosmetic notification receipt number, label, CFS/authorization, PIF and formula/ingredient records.
Duty/VAT	FOC/promotional goods may still trigger import duty, VAT and customs valuation; zero payment does not automatically mean zero customs value.
C/O	C/O only supports preferential duty when the form, origin criterion, goods description, HS code, quantity and direct-transport rules are consistent.
Main risks	Generic description such as “promotional cosmetics”; missing notification; insufficient Vietnamese label; unsupported FOC value; C/O mismatch.

Legal note: This guide applies to promotional cosmetics/personal care products placed on the market. It should not be automatically applied to lab samples, testing samples, exhibition goods not circulated, or internal-use products. Review the actual catalogue, datasheet, SKU, formula, label and import purpose.

SCOPE OF APPLICATION

This article applies only to promotional cosmetics imported for promotional campaigns, free gifts, bundled gifts, FOC items or commercial incentives where the product is ultimately used by consumers in Vietnam.

Covered cases

Mini/travel-size cosmetics for promotion.
FOC items bundled with paid goods.
Cosmetic gift sets placed on the market.
Trial items distributed to consumers in sales campaigns.

Not automatically covered

Lab samples or testing samples not circulated.
Temporary import for exhibition/re-export.
In-store testers not sold or gifted.
Non-cosmetic promotional goods.

Review by actual catalogue, datasheet, SKU and import purpose. Promotional status does not change the product nature, cosmetic policy or tax obligation.

CLASSIFICATION & PRODUCT IDENTIFICATION

The key control point is to classify by the actual cosmetic product, not by whether it is gifted or promotional.

Check point	Documents to compare	Risk if described incorrectly	Suggested customs/invoice description
Product nature	Catalogue, label, formula, claims	Wrong HS code and cosmetic policy	Promotional cosmetic product – [product name] – [form] – [volume/weight]
FOC/promotional status	Invoice, contract, promotion plan, packing list	Customs value query or undervaluation concern	Separate paid price and reference value for FOC goods
Mini/sachet size	Artwork, primary packaging, batch/expiry	Missing label or notification match	State actual volume/weight: 1 ml, 5 g, 10 ml…
SKU/variant	SKU list, shade/scent list	Mismatch with notification file	Separate variant when formula/color/scent/claim differs
Special ingredients	Formula, INCI, MSDS if alcohol/aerosol	Wrong transport/DG handling	Declare alcohol, propellant or flammable solvent if relevant
Market circulation	Distribution/promotion plan	Deemed circulation without compliance file	If distributed to consumers, treat as cosmetic placed on the market

HS CODE – DUTY – C/O

Core principle: “Promotional goods” is not an HS classification criterion. FOC (Free of Charge), gift-with-purchase or promotional cosmetics must still be classified by actual product nature: use, ingredients, dosage form, application area, retail packing and cosmetic notification dossier.

Duty note: Promotional cosmetics are not automatically duty-free merely because the Invoice states USD 0. Customs value, separate declaration lines, HS, origin and C/O eligibility must still be reviewed before declaration.

Promotional product group	Reference HS code	When applicable	Reference MFN/WTO	Reference ordinary duty	VAT	Documents to check
Perfume / fragrance sample	3303.00.00	Perfume, toilet water, fragrance mini or vial sample used directly on the body.	18%	27%	10%; possibly 8% if eligible and not excluded.	Catalogue, label, volume, MSDS if alcohol/flammable solvent is present, cosmetic notification.
Lip make-up	3304.10.00	Mini lipstick, lip tint, colored lip gloss/balm where the principal use is lip make-up.	20%	30%	10% or 8% if eligible.	Formula, label, claim, notification, invoice description.
Eye make-up	3304.20.00	Mascara, eyeliner or eye shadow mini/sample.	22%	33%	10% or 8% if eligible.	Application area, form, SKU/model list and color formula.
Powder products	3304.91.00	Powder sample, blush sample, compact/loose powder promotional item.	22%	33%	10% or 8% if eligible.	Distinguish powder from cream/liquid foundation or skincare.
Face/skin creams and lotions	3304.99.30	Mini skincare, body lotion, cream foundation or skin lotion where applicable.	18%	27%	10% or 8% if eligible.	Catalogue, texture, use, claim, formula and cosmetic notification.
Other skincare cosmetics	3304.99.90	Mask sachet, scrub sample, serum/essence sample or mini skincare set not more specifically classified.	18%	27%	10% or 8% if eligible.	For multi-item sets, consider line-by-line declaration.
Promotional shampoo	3305.10.90	Ordinary shampoo sachet/mini shampoo, excluding anti-fungal/medicated shampoo.	15%	22.5%	10% or 8% if eligible.	Claim, active ingredients, label and non-medicinal evidence.
Other hair preparations	3305.90.00	Hair mask, hair serum, cosmetic hair tonic, wax or styling cream promotional item.	20%	30%	10% or 8% if eligible.	Hair-care use, cosmetic claim and product form.
Other oral/dental hygiene preparations	3306.90.00	Breath spray cosmetic or oral-care mini item other than toothpaste/dental floss.	20%	30%	10% or 8% if eligible.	Oral-care claim; exclude medicinal/disease-treatment claim.
Pre-shave / shaving / after-shave	3307.10.00	Shaving cream, after-shave mini or pre-shave sample.	18%	27%	10% or 8% if eligible.	MSDS if aerosol/propellant/solvent; label and notification.
Deodorant / antiperspirant	3307.20.00	Deodorant or antiperspirant cosmetic sample/mini.	20%	30%	10% or 8% if eligible.	Claim, roll-on/spray/stick form; MSDS if aerosol or flammable solvent.
Bath preparations	3307.30.00	Bath salts or bath preparations where the product nature fits heading 3307.30.	20%	30%	10% or 8% if eligible.	Catalogue, ingredients, bath/cleansing use and label.
Other perfumery/cosmetic/toilet preparations	3307.90.40 / 3307.90.90	Cosmetic or toilet preparations not more specifically covered above.	20% or 18% depending on line	30% or 27% depending on line	10% or 8% if eligible.	Verify the 8-digit HS description before declaration.
Soap / cleansing bar / surface-active preparation	3401.xx to review	Promotional soap, facial cleansing bar or cleansing preparation whose nature falls under Chapter 34.	Check Chapter 34 tariff at declaration date	Check Chapter 34 tariff at declaration date	10% or 8% if eligible.	Do not force Chapter 33 if the product is soap/surface-active preparation.

Duty source note: rates above are planning references based on Chapter 33 tariff lines. Actual declaration must be rechecked by declaration date, C/O, origin and product dossier.

Scenario	Tax/customs value handling	Required documents	Risk if mishandled
FOC goods imported with paid goods	Declare an appropriate customs value; calculate duty by HS if taxable.	FOC Invoice, contract/PO, reference price list, separated Packing List.	Customs valuation query, value adjustment or post-clearance recovery.
Promotional item has different HS from paid goods	Declare separate lines and apply duty/C/O/policy by HS.	SKU list, catalogue, label and quantity per item.	Wrong duty, wrong cosmetic policy and wrong C/O treatment.
Valid C/O available	Special preferential duty may apply if C/O matches HS, description, quantity, origin and route.	C/O, Invoice, Packing List, B/L/AWB, direct transport evidence, third-party invoice if any.	Preference denied when C/O says only “gift/cosmetic sample” or mismatches the item line.
No preferential C/O	Apply MFN if eligible; no special preferential duty.	Invoice, Packing List and general origin evidence if any.	Import cost is under-budgeted.
C/O rejected post-clearance	Possible duty recovery and late-payment interest.	Stored C/O file, origin explanation and supplier communication.	Post-clearance cost exposure and internal audit issue.

Origin/route	C/O or origin proof	Preferential rate to verify	Conditions	Risk if incorrect
ASEAN	Form D / ATIGA origin proof	Many cosmetic lines may reach 0% if origin rules are met.	WO/RVC/CTH/CTSH; direct transport; item description match.	C/O describes only “promotional gift”.
China	Form E or RCEP	Check ACFTA/RCEP by 8-digit HS.	Origin rule, third-party invoice and direct transport.	C/O only says “cosmetic sample” or mismatches HS/quantity.
Korea	Form AK, VK or RCEP	Compare AKFTA/VKFTA/RCEP for the best applicable rate.	HS, description and origin must match the declaration.	Wrong form or non-optimal FTA choice.
Japan	AJ, VJ, CPTPP or RCEP	Check the applicable schedule by year and agreement.	Origin criterion, Invoice and transport evidence.	Transit via third country without supporting evidence.
EU / UK	EUR.1 or self-certification if eligible	EVFTA/UKVFTA preference may apply if rules are met.	Exporter status, HS, goods description and transport evidence.	FOC goods not supported by origin documents.
Australia / NZ / CPTPP	AANZFTA or CPTPP origin document	Check by route, origin and 8-digit HS.	Origin criterion, Invoice and B/L/AWB.	Late-issued or inconsistent C/O.
India / Hong Kong / EAEU	AI, AHK, EAV or equivalent document	Not automatic; verify the valid special preferential tariff.	Form, issue date, validity, direct transport and goods description.	Trading route differs from origin route.

Lock product name by SKU, not by the generic phrase “promotional cosmetics”.
Classify HS by product nature, not by FOC/promotional status.
Before ETA, verify MFN, ordinary duty, VAT, C/O, customs value and cosmetic notification policy.
C/O checklist: form, origin criterion, HS, description, quantity, weight, issue date, stamp/signature, direct transport and third-party invoice if any.

SPECIALIZED POLICY MATRIX

Goods situation	Possible policy	Documents	Authority/portal	Timing	Risk note
Promotional cosmetics placed on the market	Cosmetic notification, Vietnamese label, PIF and responsible person file	Notification number, CFS, authorization, formula, label, catalogue	DAV/NSW/Customs	Before ETA	Free-of-charge status does not waive cosmetic compliance.
FOC item on invoice	Customs valuation and import tax review	FOC invoice, contract, price list, payment record	Customs	Before declaration	FOC does not mean zero customs value.
Promotional goods packed with paid goods	Line-by-line customs declaration may be required	Packing list, SKU list, quantities	Customs	Document locking stage	Grouped declaration may cause HS/duty error.
Mini/sachet/travel-size product	Cosmetic labeling and notification still apply if consumers use it	Label, batch, expiry, instruction	DAV/Customs	Before ETA	Small size does not remove label obligation.
Alcohol/aerosol item	MSDS/DG transport review	MSDS, UN number if any	Carrier/airline/warehouse	Before booking	Wrong DG declaration may stop transport.
Imported by EPE/FDI/factory for promotion	Review distribution right and domestic circulation obligations	Import purpose, sales/promotion plan	Customs/commercial authority	Before import/distribution	Internal use differs from domestic market circulation.

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuer	Effective/application time	Role	Key point	Review note
Law	Commercial Law 2005	National Assembly	Effective 01/01/2006	Defines commercial promotion.	Article 88.	Applies to domestic promotion, not a substitute for cosmetic import compliance.
Decree	Decree 81/2018/ND-CP	Government	Effective 15/07/2018, partially amended	Detailed rules on promotion activities.	Promotion forms, limits, notification/registration.	Review by actual promotion mechanism.
Circular	Circular 06/2011/TT-BYT as amended, including 34/2025/TT-BYT	Ministry of Health	TT 34 effective 18/08/2025	Cosmetic notification, PIF, labeling and responsibility.	Cosmetic notification and PIF.	Check current consolidated version.
Decree	Decree 43/2017/ND-CP and 111/2021/ND-CP	Government	NĐ 43 from 01/06/2017; NĐ 111 from 15/02/2022	Goods labeling.	Vietnamese label and responsible organization.	Promotional goods still need compliant labeling if circulated.
Decree	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	MFN tariff schedule.	Chapter 33 HS lines.	Duty rates are for reference and must be checked at declaration date.
Decree	Decree 174/2025/ND-CP	Government	Effective 01/07/2025	VAT reduction policy.	Eligible and excluded goods/services.	8% VAT is not automatic.

VIEW / DOWNLOAD OFFICIAL DOCUMENTS

Enterprises should cross-check official portals or issuing authority websites before application.

Circular 34/2025/TT-BYT
DAV legal documents
Decree 26/2023/ND-CP
Decree 174/2025/ND-CP
Decree 81/2018/ND-CP

CUSTOMS DOCUMENT SET

Commercial documents

Commercial Invoice clearly stating FOC/promotion if applicable.
Packing List separated by SKU, quantity and package.
B/L or AWB.
Contract/PO or promotional arrangement.
C/O if preferential duty is claimed.
Catalogue, product image, label and SKU list.

Cosmetic compliance documents

Cosmetic notification receipt number.
CFS and manufacturer/owner authorization where needed.
PIF (Product Information File).
Original label and Vietnamese sub-label.
MSDS/DG declaration if alcohol/aerosol exists.
Promotion program file if legally required.

OPERATIONAL DOCUMENT CHECKLIST

File group	Required documents	Used for	Prepared by	Common error	Pre-ETA check
Commercial file	Invoice, PL, B/L/AWB, contract/PO	Declaration, valuation, quantity check	Importer/supplier/forwarder	Generic “promotion goods” description	Request line-by-line SKU data and reference value.
Cosmetic file	Notification number, CFS, authorization, formula, label, PIF	Specialized policy and post-clearance audit	Regulatory/QA/Legal	Notification not matching SKU/name	Check every SKU/variant before ETA.
HS/tax file	Catalogue, formula, claims, product photos	HS classification and duty calculation	Docs/Cus/Compliance	Classified by promotion status	Classify by product nature.
C/O file	C/O, invoice, PL, transport proof	Preferential duty	Supplier/exporter/importer	Wrong description/HS/date	Check form, criterion, signature/stamp.
Promotion file	Promotion notification/registration if required	Domestic commercial compliance	Marketing/Legal/Distributor	Promotion obligation reviewed after import	Review Decree 81/2018 before distribution.

Control rule: product name, quantity, SKU, origin, value, formula, notification, label and C/O must match across customs and compliance files.

CLEARANCE DECISION POINTS

Decision point	Question	Proof	Consequence if unclear	Recommended handling
HS basis	Is the product skincare, makeup, hair care, oral care or fragrance?	Catalogue, formula, label, notification	Customs query or inspection	Classify by SKU, not by promotion status.
Market circulation	Will consumers receive/use it?	Promotion plan, label, distribution channel	Cosmetic compliance issue	If circulated, handle as market-placed cosmetic.
FOC valuation	Does the free item have customs value?	Invoice, contract, price list	Value reassessment	Prepare reasonable valuation basis.
C/O eligibility	Does C/O match line items?	C/O, invoice, PL, B/L/AWB	Preferential duty denied	Check before declaration.
Labeling	Does mini/sachet label contain mandatory information?	Artwork, original label, sub-label	Circulation/post-clearance risk	Prepare sub-label per SKU.
DG risk	Alcohol, propellant or flammable solvent?	MSDS, composition	Carrier refusal or delay	Review MSDS before booking.

PRACTICAL E2E PROCESS

Step 1 – Pre-ETA review

Finalize HS per promotional product.
Review notification, label, C/O, VAT and FOC value.
Identify MSDS/DG risk.

Step 2 – Lock documents

Finalize Invoice, PL and B/L/AWB.
Separate SKU, value, quantity and origin.
Match label, notification, catalogue and C/O.

Step 3 – Complete compliance file

Check notification receipt.
Prepare Vietnamese sub-label and PIF.
Review domestic promotion file if applicable.

Step 4 – Customs declaration

Green channel: system-based release.
Yellow channel: document inspection.
Red channel: document and physical inspection.

Step 5 – Post-clearance control

Receive goods and verify SKU/quantity.
Apply sub-label before circulation if needed.
Archive files by shipment.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents
Declared as one generic promotional HS	Wrong HS and duty	Classify by product type	Catalogue, formula, label
FOC value unsupported	Customs value query	Request price list/reference value	Invoice, PO, price list
Missing cosmetic notification	Insufficient clearance basis	Complete notification before arrival	Notification, CFS, authorization, PIF
Mini label incomplete	Post-market risk	Review label artwork	Original label, sub-label
C/O says only gift set	Preferential duty denied	Require product-level description	C/O, invoice, PL
Different HS in same bundle	Incorrect declaration	Separate invoice/PL lines	SKU list

FAQ

Does promotional cosmetic import require cosmetic notification?

If the product is placed on the market and used by consumers, cosmetic notification and related compliance should be reviewed like normal commercial cosmetics.

Are FOC goods subject to import duty?

They may be. FOC status does not automatically remove customs value or tax obligations.

How is HS code determined?

By the actual product: lipstick, powder, serum, shampoo, breath spray, shaving cream, etc., not by promotion status.

Is C/O required?

Only if preferential duty is claimed. If used, it must match HS, description, quantity and origin conditions.

Does mini/travel-size packaging need Vietnamese labeling?

If circulated to consumers in Vietnam, labeling obligations must be reviewed.

Should promotional items be separated on invoice?

Yes, especially where HS, origin, policy or quantity differs from paid goods.

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide outlines HS, duties, C/O, cosmetic notification, labeling and FOC valuation. For real shipments, documents must still be reviewed against catalogue, formula, SKU, origin and promotion plan.

TGIMEX operates an agent network in more than 60 countries and is a member of WCA, WCA China Global, VLA and HNLA, supporting international freight, customs clearance, C/O, permits, warehousing and inland delivery.

Pre-ETA review

HS, cosmetic policy, notification, C/O, VAT, FOC value and labels.

Compliance file control

Invoice, PL, B/L/AWB, C/O, catalogue, PIF and label matching.

International logistics

Agent coordination, carrier booking, ETA tracking and pre-alert control.

Customs and post-clearance

Declaration, inspection handling, file archiving and explanation support.

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