Tiếng Việt
中文 (中国)
Cosmetics – oral care | Cosmetic breath spray
IMPORT PROCEDURES FOR COSMETIC BREATH SPRAY
Cosmetic breath spray may be delayed at customs if it is described only as “mouth spray” or “freshener spray”. The key risks are wrong HS classification, confusion with food or medicine, missing cosmetic product notification number, incorrect Vietnamese supplementary labeling, incomplete CFS/authorization documents, or failure to review alcohol content, fragrance ingredients and spray packaging before arrival.
If the Invoice, Packing List, label, product notification, C/O and technical documents are inconsistent, the shipment may be requested for additional documents, routed for inspection, denied preferential C/O treatment, or incur DEM/DET (container/storage charges under carrier/terminal rules). This article provides an E2E (End-to-End) operational map for review before ETA.
QUICK FACTS
| Item | Operational review point | Notes |
|---|---|---|
| Product name | Cosmetic breath spray | Do not apply automatically to throat sprays, medicines, food supplements or medical disinfectants. |
| Reference HS | 3306.90.00 – other preparations for oral or dental hygiene | Final classification must be checked against the formula, function, label, packaging and actual import documents. |
| Reference duties | Indicative MFN 20%; ordinary duty 30%; VAT 10% or 8% if eligible | Rates must be checked on the customs declaration date under the effective tariff and VAT policy. |
| Cosmetic policy | Cosmetic product notification number is required before market circulation | Commercial imports should prepare notification, label, CFS, authorization letter and PIF. |
| Specific transport risk | Alcohol content or aerosol packaging may create dangerous goods risk | Check SDS/MSDS, UN number, flash point and IATA/IMDG requirements. |
Legal note: This article applies only to cosmetic breath spray/oral hygiene preparations. It should not be used as a final conclusion for medicinal throat sprays, therapeutic mouth products, food supplements or medical disinfectants.
SCOPE OF APPLICATION
This article applies to cosmetic breath spray products used to freshen breath and support oral hygiene within the cosmetic/personal care scope. Typical forms include pump spray, mini spray bottle, alcohol or alcohol-free liquid spray, and products containing flavoring, sweeteners, preservatives and cooling agents.
- Do not automatically apply this article to toothpaste, cosmetic mouthwash, medicinal throat spray, therapeutic mouthwash or food supplements.
- Commercial goods, samples, testers, exhibition goods and EPE/FDI imports may require different customs and compliance treatment.
- If the product contains ethanol, aerosol propellant, pressurized packaging, accessories or promotional devices, separate review is required.
Review must be based on catalogue, datasheet, formula, label, SDS/MSDS and actual import purpose.
PRODUCT CLASSIFICATION & IDENTIFICATION
Main function
Freshening breath and supporting oral hygiene within cosmetic claims, not treating a disease.
Product form
Liquid spray, pump spray or aerosol; capacity must match actual packaging.
Sensitive elements
Ethanol, menthol, flavorings, preservatives and claims that may cross the cosmetic boundary.
| Criteria to check | Documents to compare | Risk if incorrectly described | Suggested goods description |
|---|---|---|---|
| Commercial name and function | Label, catalogue, artwork and marketing claims | May be treated as medicine, food or disinfectant | Cosmetic breath spray, oral hygiene preparation, brand, capacity |
| Packaging form | Product images, packing list and specification | Aerosol/DG risk may be missed | Pump spray/non-aerosol or aerosol where applicable |
| Alcohol/flavoring content | Formula, SDS/MSDS and COA if available | Wrong transport classification or booking refusal | Declare ethanol/non-ethanol where required |
| Label and claims | Artwork, original label and Vietnamese sub-label draft | Claims may exceed cosmetic scope | Describe as breath freshening/oral care cosmetic |
| Goods status | Invoice, packing list, PO and photos | Wrong customs regime for samples/commercial goods | New cosmetic product for import and distribution/sample as applicable |
HS CODE – DUTY – C/O
For cosmetic breath spray, HS classification should not be based on the commercial word “spray” alone. The decisive factors are use inside the oral cavity, cosmetic/oral hygiene function, formula, claims, label wording and retail presentation. If the product claims to treat halitosis, treat oral diseases, provide therapeutic antibacterial effects or function as medicine, the dossier must be reviewed separately because it may fall outside ordinary cosmetics.
1. HS classification matrix
| Reference HS code | When to consider | Exclusion/risk points | Documents to verify before locking the code |
|---|---|---|---|
| 3306.90.00 | Main reference for cosmetic breath spray as an oral/dental hygiene preparation in spray/liquid form, retail-packed for breath freshening or oral hygiene within cosmetic scope. | If the invoice only states “mouth spray/freshener spray” without proving oral use and cosmetic function, Customs may request explanation or challenge classification. | Original label, formula/ingredient list, catalogue, instruction for use, SDS/MSDS, cosmetic notification, product and packaging photos. |
| 3306.10.90 | Only where the product is a dentifrice, such as toothpaste, dental gel or powder used for brushing teeth. | Not suitable for spray-form breath products without dentifrice characteristics. | Texture, product form, label claim and whether it is used with a toothbrush. |
| 3306.20.00 | Only for dental floss in individual retail packages. | Not applicable to liquid/spray breath products. | Product images, retail pack, catalogue. |
| 3307.90.90 or other headings | Only where the product is not proven to be an oral hygiene preparation, or is a spray for fragrance/deodorising outside the oral cavity. | Wrong chapter may result in incorrect duty, notification and Vietnamese labeling. | Marketing claims, use area, formula, warnings, SDS/MSDS and import purpose. |
| Food/medicine-related headings if triggered | Separate review is required if the product is swallowed, fortified with nutrients, or makes therapeutic/medical oral-care claims. | Do not process as ordinary cosmetics if claims exceed cosmetic scope. | Label, product website, CFS, authorization letter, formula, efficacy documents and relevant specialized-management dossier. |
2. Reference import taxes for HS 3306.90.00
| Tax item | Reference rate | Application condition | Control points |
|---|---|---|---|
| MFN/WTO import duty | 20% | Applicable where goods originate from a country/territory enjoying MFN treatment with Vietnam and no special preferential C/O is used. | Verify HS 3306.90.00, origin, invoice, packing list, declaration and the tariff schedule on the declaration date. |
| Ordinary import duty | 30% | Applicable where goods are not eligible for MFN/FTA treatment or supporting origin documents are insufficient. | Do not apply MFN if origin or documentation does not qualify; check C/O, transport documents and export country. |
| Standard VAT | 10% | Applicable where the product is not eligible for VAT reduction or falls under excluded groups at the time of import. | Check HS code, product nature, customs declaration date and current VAT guidance. |
| Reduced VAT | 8% if eligible | Only where the VAT reduction policy remains effective and the goods are not excluded. | Do not assume 8%; verify exclusion appendices, product description and customs/tax guidance. |
| Special preferential duty under C/O | May be significantly reduced; many routes may reach 0% or a scheduled preferential rate. | Valid C/O or origin declaration, correct form, rule of origin and FTA route are required. | Check C/O form, WO/RVC/CTH/CTSH criterion, direct transport, third-party invoice, description, HS code and issue date. |
3. C/O/FTA reference table for HS 3306.90.00
| Route/origin | C/O form or origin document | Reference preferential treatment to verify | Application condition | Common risks |
|---|---|---|---|---|
| ASEAN | Form D / e-Form D | Often may reach 0% if ATIGA requirements are met. | Goods must satisfy ATIGA origin rules, direct transport and third-party invoice rules if any. | Mismatch in description, HS code, quantity or missing direct transport proof. |
| China | Form E or RCEP | Compare ACFTA and RCEP; many cases may be 0% if eligible. | Verify origin criterion, manufacturer, country of origin and oral hygiene/breath spray description. | Generic item name, wrong origin criterion, invalid retrospective C/O or no through transport evidence. |
| Korea | Form AK, VK or RCEP | Select the best eligible FTA rate on the declaration date. | Compare AKFTA/VKFTA/RCEP under HS 3306.90.00 and actual origin. | Wrong form used for a product that does not meet the corresponding rule. |
| Japan | Form AJ, VJ, CPTPP or RCEP | Review each tariff schedule; several routes may be well below MFN. | Check rule of origin under each FTA and self-certification where applicable. | HS code on C/O differs from the declaration or origin basis is insufficient. |
| EU | EUR.1 or origin statement under EVFTA | Review EVFTA schedule by year; do not assume without valid documents. | The exporter must satisfy EVFTA origin documentation requirements. | Incorrect origin statement or mismatch with invoice. |
| UK | EUR.1 or UKVFTA origin document | Review UKVFTA tariff schedule by year. | Check HS code, description and exporter information. | Confusing EVFTA and UKVFTA documents. |
| Australia – New Zealand / CPTPP | AANZ form or CPTPP origin certification | Special preferential duty may apply if origin and transport conditions are met. | Check AANZFTA/CPTPP by country of origin, not merely port of loading. | Failure to prove originating status in a member country. |
| India / Hong Kong / EAEU | Form AI / AHK / EAV where applicable | Review each agreement; not every route automatically reaches 0%. | Verify special preferential tariff, C/O form and direct transport. | Assuming “any C/O means 0%” may lead to incorrect duty treatment. |
4. Practical duty scenarios
| Scenario | Duty/VAT treatment | Documents to check | Recommended action |
|---|---|---|---|
| No special preferential C/O | Expected MFN 20% and VAT 10%, or 8% if eligible. | Invoice, Packing List, B/L/AWB, origin, cosmetic notification and label. | Lock HS and taxes before ETA to avoid wrong landed-cost planning. |
| C/O description does not match | Preferential duty may be rejected and MFN 20% applied. | C/O, invoice, packing list, catalogue, label and declaration data. | Ask exporter to correct/recheck C/O before cargo arrival. |
| Wrong C/O form or wrong FTA route | Special preference may be denied; MFN or ordinary duty may apply depending on facts. | C/O form, origin country, export country, B/L and third-party invoice. | Compare FTA options before selecting the form. |
| Product may be medicine/food | Do not rely only on HS 3306.90.00; other specialized policy may arise. | Claims, formula, instructions, CFS, SDS/MSDS and efficacy documents. | Re-assess product nature before notification and customs declaration. |
| Aerosol or flammable solvent formula | Duty is not the only issue; DG transport acceptance may arise. | SDS/MSDS, UN number if any, packing instruction and carrier acceptance. | Check DG status before booking to avoid carrier refusal. |
5. Pre-ETA HS – duty – C/O lock checklist
- Lock the product description as cosmetic breath spray/oral hygiene preparation; avoid generic “spray”, “freshener” or “cosmetics”.
- Verify HS 3306.90.00 against formula, label, claim, SDS/MSDS and cosmetic notification.
- Check MFN 20%, ordinary duty 30%, VAT 10%/8% according to declaration date.
- Compare C/O routes: ATIGA, ACFTA/RCEP, AKFTA/VKFTA, AJCEP/VJEPA/CPTPP/RCEP, EVFTA/UKVFTA, AANZFTA, AIFTA, AHKFTA, VN–EAEU.
- Check C/O form, reference number, origin criterion, description, HS, quantity, weight, invoice, third-party invoice, direct transport, issue date and electronic/manual authentication.
SPECIALIZED POLICY MATRIX
| Goods situation | Possible policy | Documents to check | Authority/portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Standard cosmetic breath spray | Cosmetic product notification, labeling and PIF obligations | Notification, CFS, authorization letter, label, ingredients and formula | Drug Administration of Vietnam / Ministry of Health; National Single Window where applicable | Before commercial import | Do not place goods on the market without a valid notification number. |
| Claims such as antiseptic, therapeutic bad breath treatment or throat treatment | May exceed cosmetic scope and trigger other regimes | Label, marketing claims, formula, scientific support, instructions | Relevant specialized authority if triggered | Before PO/PI confirmation | Avoid therapeutic words if not legally supported. |
| High alcohol content or aerosol packaging | Dangerous goods risk during international transport | SDS/MSDS, UN number, flash point, packaging pressure and volume | Carrier/airline/shipping line; IATA/IMDG rules | Before booking | May cause route limitations, DG surcharge and packaging/marking requirements. |
| Samples, testers or exhibition goods | Purpose of import, label and product dossier still need review | Invoice, packing list, purpose explanation and sample labels | Customs and relevant authority when requested | Before ETA | Do not assume samples are exempt from all requirements. |
| EPE/FDI/factory imports | Customs regime and internal use purpose review | Contract, PO, use purpose and internal records | Customs office | Before declaration | Wrong regime may affect tax and settlement obligations. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Document number/name | Issuing authority | Effective timing | Role in procedure | Key points to review | Review note |
|---|---|---|---|---|---|---|
| Cosmetics regulation | Circular 06/2011/TT-BYT and consolidated/amending documents | Ministry of Health | Currently applied as amended/consolidated | Cosmetic notification, PIF, labeling and responsibilities | Notification dossier, PIF and cosmetic label requirements | Review against actual formula and claims. |
| Amending circular | Circular 34/2025/TT-BYT | Ministry of Health | Effective from 18/08/2025 | Amends cosmetic management requirements | Forms, dossier submission and updated requirements if applicable | Use the latest consolidated version. |
| Goods labeling | Decree 43/2017/ND-CP and Decree 111/2021/ND-CP | Government | Currently effective | Original label and Vietnamese supplementary label | Product name, origin, responsible party, quantity and warnings | Labels must match notification and formula. |
| Tariff schedule | Decree 26/2023/ND-CP | Government | Effective from 15/07/2023 | MFN tariff schedule | Chapter 33, heading 3306 | Check on customs declaration date. |
| VAT reduction | Decree 174/2025/ND-CP | Government | From 01/07/2025 to 31/12/2026 | VAT reduction policy where eligible | Excluded annexes and eligible goods/services | Do not automatically apply 8%. |
| FTA/C/O | Special preferential tariff decrees by agreement | Government / relevant ministries | By each effective period | Special preferential duty with valid origin proof | Origin criteria, direct transport and third-party invoicing | Review by actual origin and C/O form. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises should additionally verify the legal documents on official legal databases or websites of the issuing authorities before application.
CUSTOMS CLEARANCE DOSSIER
Commercial documents
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- Sales Contract/PO if any.
- C/O if preferential duty is requested.
- Catalogue, product photos and original label.
Specialized documents
- Cosmetic product notification.
- CFS and authorization letter.
- PIF.
- Vietnamese supplementary label.
- SDS/MSDS if alcohol/aerosol is involved.
- Claim support documents if needed.
| Dossier group | Required documents | Used for | Usually prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial documents | Commercial Invoice, Packing List, B/L/AWB, Sales Contract/PO | Customs declaration, value, quantity and origin check | Exporter, importer, logistics provider | Vague product name or mismatched quantity/ml/pcs | Lock description: “Cosmetic breath spray, oral hygiene preparation, brand/model, capacity”. |
| Cosmetic dossier | Notification number, CFS, authorization letter, formula/ingredients, PIF | Market circulation and specialized compliance | Importer/RA/Legal/QA | Expired CFS, wrong authorization, formula inconsistent with label | Match product name, form, manufacturer and country of manufacture. |
| Transport technical dossier | SDS/MSDS, alcohol content, flash point, aerosol/non-aerosol status | Booking and DG handling if any | Manufacturer, forwarder, carrier | DG not declared for ethanol/aerosol product | Request SDS before booking. |
| C/O documents | Form D/E/AK/VK/AJ/VJ/EUR.1 or appropriate origin document | Special preferential duty | Shipper/exporter/importer | Wrong HS, wrong description, missing stamp/signature | Check form, criterion, date, direct transport and third-party invoice. |
| Labeling | Original label, Vietnamese sub-label, label photos and warnings | Clearance and market circulation | Importer/brand owner | Sub-label does not match notification or lacks mandatory information | Compare 100% against notification and documents. |
DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question to answer | Proof documents | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| HS code | Is the product truly an other oral hygiene preparation? | Label, formula, catalogue, instructions | HS explanation, wrong duty or wrong policy | Confirm HS by function and product form before ETA. |
| Cosmetic scope | Do claims cross into medicine/food/therapeutic treatment? | Label, artwork, website claims, formula | May not be treated as ordinary cosmetics | Review claims before label printing and notification. |
| Cosmetic notification | Is the notification number valid? | Notification, authorization letter, CFS | Insufficient market circulation conditions | Complete notification before commercial shipment. |
| Label | Do original and supplementary labels match notification and documents? | Label, artwork, invoice and packing list | Label correction or explanation request | Approve artwork and sub-label before departure. |
| C/O | Is the C/O correct in form, criterion, date, description and HS? | C/O, invoice, B/L, packing list | Preferential duty may be rejected | Review draft C/O before issuance. |
| DG transport | Does ethanol/aerosol trigger dangerous goods review? | SDS/MSDS, flash point, UN number | Booking refusal or extra costs | Review SDS before air/sea booking. |
END-TO-END OPERATIONAL PROCESS
Step 1: Pre-ETA review
Confirm HS, policy, duty, C/O, label, cosmetic notification, SDS/MSDS and DG risk.
Step 2: Lock documents
Lock Invoice, Packing List, B/L/AWB, catalogue, label, composition, capacity, origin and goods description.
Step 3: Notification/documents
Prepare cosmetic notification, CFS, authorization and PIF; review sensitive claims.
Step 4: Customs declaration
Green lane: system clearance; Yellow lane: document check; Red lane: document and physical inspection.
Step 5: Clearance and post-clearance
Deliver goods, apply supplementary label if needed, archive shipment documents and PIF.
Step 6: Market control
Ensure product is sold according to notification, label, claims and responsible entity.
PRE-ETA RISK CHECKLIST
| Risk | Consequence | Pre-ETA control | Documents to check |
|---|---|---|---|
| Confusion with throat spray, medicine or food supplement | Wrong regulatory regime and document request | Review claims, formula and use area before notification | Label, formula, catalogue and marketing claims |
| Wrong HS between 3306.90.00 and other headings | Wrong duty, C/O and HS consultation | Describe goods by oral hygiene function and cosmetic spray form | Invoice, packing list, label and product document |
| Missing cosmetic notification number | Market circulation risk and possible sanctions | Complete notification before commercial shipment | Notification, CFS, authorization and PIF |
| Wrong C/O form or origin criterion | Preferential duty rejected | Check draft C/O before ETA | C/O, invoice, B/L and origin criterion |
| DG risk not declared for alcohol/aerosol | Booking refusal, storage fees and delay | Request SDS/MSDS and transport classification | SDS/MSDS, UN number, flash point and packing instruction |
FAQ
| Question | Short answer |
|---|---|
| Does cosmetic breath spray require cosmetic notification? | Yes, if it is a cosmetic product imported for commercial circulation, a cosmetic product notification number is required before placing it on the market. |
| What is the HS code for cosmetic breath spray? | The usual reference HS is 3306.90.00, but final classification must be checked by function, composition, label and actual documents. |
| Can alcohol-containing breath spray be dangerous goods? | Possibly, especially if ethanol is high or packaging is aerosol. SDS/MSDS, flash point and packaging details must be reviewed. |
| Can C/O reduce import duty? | Yes, if the origin proof is valid, the form and origin criterion are correct, and all direct transport/third-party invoice requirements are met. |
| What should the Vietnamese sub-label include? | Product name, function, ingredients, quantity, lot number, manufacturing/expiry date, origin, responsible entity and warnings/instructions where applicable. |
| Are samples treated the same as commercial goods? | Do not assume exemption. Purpose, quantity, label, notification dossier and customs requirements should be reviewed for each shipment. |
| What if the product claims “antibacterial” or “treats bad breath”? | These claims are sensitive and may exceed cosmetic scope. Review before notification and import. |
RELATED ARTICLES
IMPLEMENTATION SUPPORT FROM TGIMEX
This article provides a framework for HS, duty, dossier and specialized policy. In practice, each shipment must be reviewed against formula, label, CFS, authorization letter, C/O, SDS/MSDS, origin and import purpose.
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