Tiếng Việt
中文 (中国)
COSMETICS – GIFT-WITH-PURCHASE PLACED ON MARKET | HS BY EACH SKU
IMPORT PROCEDURE GUIDE FOR GIFT-WITH-PURCHASE COSMETIC PRODUCTS PLACED ON THE MARKET
This guide applies only to gift-with-purchase cosmetic products placed on the market: promotional or free-of-charge cosmetic items imported to be supplied to consumers. They should not be treated as research samples merely because they are not sold separately. Generic descriptions such as “free gift”, unsupported zero customs value, missing cosmetic proclamation or applying one HS code to different SKUs may lead to document requests, denial of C/O preference or unplanned DEM/DET.
Classification riskDo not classify by the wording “free gift”. Classification must follow each cosmetic SKU, intended use, product form and actual composition.
Dossier riskEven when not sold separately, products supplied to consumers require control of proclamation, labeling, FOC value, C/O and promotion records.
Pre-ETA control pointLock commodity name, HS, duty, C/O, value, cosmetic proclamation and supplementary labeling before arrival to reduce document supplementation, channel change or storage risk.
QUICK FACT
| Item | Review points |
|---|---|
| Product scope | Gift-with-purchase cosmetic products placed on the market: imported promotional/gift items that are supplied to consumers. |
| Regulatory principle | Do not treat as research/lab samples if the products are distributed to consumers. They remain cosmetics placed on the market. |
| Core compliance | Cosmetic product proclamation, labeling, claims, customs value, C/O and promotional-program review where applicable. |
| HS basis | No standalone HS code for “gift items”. HS must follow the nature of each cosmetic SKU. |
| Tax snapshot | Duty must be finalized by SKU: 3304.99.90/3304.99.30: MFN 20%, ordinary duty 30%, VAT 10%; 3401.30.00: MFN 27%, ordinary duty 40.5%, VAT 10%; hair/bath/shaving items must be checked under their actual HS codes. |
| C/O | Special preferential duty may apply only when the C/O is valid, consistent and satisfies origin rules. |
Legal note: “Gift/free-of-charge/promotional” status does not change the intrinsic nature of the goods. If the product reaches consumers, the importer should review it as a cosmetic product placed on the Vietnamese market.
SCOPE OF APPLICATION
This article covers mini-size, sachet, travel-size, invoice gift, gift box add-on or “not for individual sale” cosmetic products that are nevertheless distributed to end consumers.
Covered
Cosmetic gift items with a product name, use, label, size and consumer distribution.
Not automatically covered
Lab samples, testing samples, R&D samples, cosmetic raw materials or empty packaging.
Separate review
Alcohol, aerosol, device/battery accessories, borderline claims, multiple origins or multi-SKU shipments.
CLASSIFICATION & TECHNICAL IDENTIFICATION
The key point is to classify the goods by the actual cosmetic product, not by the phrase “gift item”. Documents should state the specific product name, form, intended use, volume, quantity and promotional status where relevant.
| Criteria | Documents to check | Risk if described incorrectly | Suggested description |
|---|---|---|---|
| Product nature | INCI formula, catalogue, original label, product images | Generic “free gift” description may undermine HS and compliance basis | “Cosmetic gift-with-purchase – [specific product name] – not for separate sale/for promotion” where consistent with dossier |
| Claims/intended use | Label, artwork, leaflet, website, marketing claims | Treatment, antibacterial or medicinal claims may exceed cosmetic scope | Use cosmetic claims only; avoid therapeutic wording without legal basis |
| Product form | Images, specification, SDS/MSDS | Cleanser may be wrongly classified as skin-care product; perfume may create DG transport issues | State cream, lotion, serum, cleanser, perfume mini, bath product, etc. |
| Gift quantity/packing | Packing List, carton marks, SKU list | Quantity/value mismatch may trigger customs valuation questions | State each SKU, size/weight, packing unit and quantity |
| Market placement status | Promotion plan, PO, contract, invoice | Confusion with research samples may cause missing proclamation/labels | Clearly state that the item is a promotional gift supplied to consumers |
HS CODE – DUTY – C/O
There is no separate HS code for “gift items”. HS classification follows the function, composition, dosage form and intended use of each product. Multi-SKU shipments should be separated where products have different nature, HS or origin.
| Reference HS code | When it may apply | Indicative taxes | Documents to verify |
|---|---|---|---|
| 3304.99.90 | Gift-with-purchase item is serum, toner, essence, mask or other skin-care cosmetic preparation; not medicament and not skin-wash cleanser. | MFN 20%; ordinary duty reference 30%; base VAT 10%. | INCI/formula, intended use, label, product proclamation, catalogue, product images. |
| 3304.99.30 | Gift item is face/skin cream or lotion and remains a cosmetic skin-care preparation. | MFN 20%; ordinary duty reference 30%; base VAT 10%. | Texture, use area, direction for use, original label, cosmetic proclamation. |
| 3401.30.00 | Gift item is a skin-wash preparation such as cleanser/facial wash in liquid or cream form, with or without soap. | MFN 27%; ordinary duty reference 40.5%; base VAT 10%. | Skin-washing function, form, label, SDS if transport risk exists. |
| 3303.00.00 | Gift item is perfume/toilet water, including mini-size products placed on the market. | MFN reference 18%; ordinary duty reference 27%; base VAT 10%. | Alcohol content, volume, SDS/MSDS, dangerous goods classification, supplementary label. |
| 3305.90.00 | Gift item is other hair cosmetic preparation not covered by a specific subheading. | MFN 20%; ordinary duty reference 30%; base VAT 10%. | Hair-use function, claims, cosmetic proclamation, catalogue and label. |
| 3307.30.00 | Gift item is a bath preparation such as bath salt/bath product. | MFN 20%; ordinary duty reference 30%; base VAT 10%. | Bath-use function, product form, ingredients, label and proclamation. |
Tax note: MFN/VAT rates above are references to be reconfirmed on the declaration date. Ordinary import duty is stated as a reference at 150% of MFN. Base VAT is generally 10%; 8% VAT should only be considered where the VAT reduction policy is valid and the goods are not excluded.
Detailed HS–duty checkpoint for common gift-with-purchase SKUs
| Gift SKU group | Priority HS to review | MFN | Ordinary duty reference | Base VAT | Pre-declaration checkpoint |
|---|---|---|---|---|---|
| Serum, toner, essence, mask and other skin-care cosmetic preparations | 3304.99.90 | 20% | 30% | 10% | Match INCI, use, proclamation, label and invoice description; avoid generic “free gift”. |
| Face/skin cream or lotion | 3304.99.30 | 20% | 30% | 10% | Prove cream/lotion form and skin-use area; check that claims remain cosmetic. |
| Cleanser/skin-washing preparation in liquid or cream form | 3401.30.00 | 27% | 40.5% | 10% | Confirm wash-off/skin-cleaning use, liquid/cream form and retail packing; avoid misclassification as leave-on skin care. |
| Hair cosmetic gifts: hair serum, hair mask, styling cream, wax… | 3305.90.00 | 20% | 30% | 10% | Check hair-use function, cosmetic proclamation, label and technical dossier where special functions exist. |
| Pre-shave, shaving or after-shave preparations | 3307.10.00 | 18% | 27% | 10% | Use only when the product is truly a shaving-related preparation; do not apply to ordinary body wash/cleanser. |
| Perfumed bath salts and other bath preparations | 3307.30.00 | 20% | 30% | 10% | Prove bath/soaking use; review formula, label and matching proclamation. |
VAT and value note: The base VAT in the table is 10%. Any 8% VAT treatment must be checked against the valid VAT reduction policy, exclusions and actual HS code at the declaration date. For FOC/gift goods, do not default customs value to 0; a defendable price basis is required for customs valuation.
C/O and FTA preference review
| Route/origin | Origin document | Preference to verify | Conditions and risk |
|---|---|---|---|
| ASEAN | Form D / ATIGA origin document | Many cosmetic HS lines may reach 0% if ATIGA conditions are met; verify the current tariff schedule. | Description, HS, quantity and origin must match invoice, packing list and C/O. |
| China | Form E / ACFTA or RCEP where applicable | Deep preferential rates may apply, often 0% for eligible lines; verify ACFTA/RCEP schedules. | Third-party invoicing, “FOC gift” description and origin criteria may be challenged. |
| Korea | Form AK / VK / RCEP | May reduce duty depending on HS and agreement. | Control origin per SKU where gifts are manufactured in different countries. |
| EU / UK | EUR.1 / EVFTA or UKVFTA proof of origin | Preferential treatment may apply if origin rules are met. | Wrong HS, missing direct transport proof or vague description may lead to rejection. |
| CPTPP / AANZFTA / Japan | Origin proof under the relevant FTA | Check CPTPP, AANZFTA, VJEPA/AJCEP/RCEP by route. | Do not use one preference rate for all SKUs without HS and origin basis. |
SPECIALIZED POLICY MATRIX
| Goods situation | Potential policy | Documents to review | Authority/portal | Timing | Risk note |
|---|---|---|---|---|---|
| Gift product supplied to consumers | Cosmetic product proclamation before circulation | Proclamation receipt, LOA/POA, formula, label | Drug Administration/Health authority route | Before ETA and launch | Do not treat as research sample if placed on market. |
| Borderline claims | Review cosmetic-medicine-disinfectant boundary | Claims, leaflet, website, sales material | Health authority or relevant regulator | Before artwork and ordering | Treatment or antibacterial claims may trigger non-cosmetic policy. |
| Alcohol/fragrance/solvent products | Transport DG/SDS review | SDS/MSDS, composition, alcohol content | Carrier/airline/shipping line/forwarder | Before booking | May affect air/sea transport acceptance. |
| Promotion campaign | Trade promotion compliance review | Promotion plan, rules, gift value | MOIT/DOIT public service portal if applicable | Before campaign launch | This is separate from customs clearance but should be aligned. |
| EPE/FDI/factory importer | Customs regime, distribution right, purpose of import | Contract, business scope, customs type code | Customs/investment-commerce authority | Before declaration | Wrong type code/purpose may create post-clearance risk. |
LEGAL DOCUMENTS TO REVIEW
| Group | Document | Issuing body | Effective timing | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Circular | Circular 06/2011/TT-BYT | Ministry of Health | Effective 01 Apr 2011 | Cosmetic management and product proclamation | Article 3.1 on proclamation before market circulation | Check consolidated/amended version. |
| Amending Circular | Circular 34/2025/TT-BYT | Ministry of Health | Effective 18 Aug 2025 | Amends Circular 06/2011/TT-BYT | Review dossier/forms and implementation changes | Do not rely on obsolete forms. |
| Sector HS Circular | Circular 09/2024/TT-BYT | Ministry of Health | Effective from 26 July 2024 | Lists medicinal/cosmetic import-export goods with identified HS codes. | List 14 for cosmetics. | Useful as a sector HS reference; actual goods and tariff schedule at declaration date must still be checked. |
| Decree | Decree 43/2017/ND-CP and 111/2021/ND-CP | Government | Decree 111 effective 15 Feb 2022 | Goods labeling | Mandatory label and Vietnamese supplementary label | Gift items supplied to consumers require careful label review. |
| Decree | Decree 81/2018/ND-CP | Government | Effective 15 Jul 2018; partially invalidated | Trade promotion | Promotional campaign obligations | Apply where the gift program falls under trade promotion rules. |
| Customs valuation | Circular 39/2015/TT-BTC as amended by 60/2019/TT-BTC | Ministry of Finance | TT39 effective 01 Apr 2015; TT60 effective 15 Oct 2019 | Customs value review for FOC/gift goods | Methods and customs value verification | Avoid unsupported zero value. |
| Tariff/VAT | Current import tariff and Decree 174/2025/ND-CP if VAT reduction is considered | Government/MOF | Decree 174 applies 01 Jul 2025–31 Dec 2026 | MFN, ordinary duty, FTA and VAT | Base VAT generally 10%; 8% only if eligible | Always verify by declaration date and actual HS. |
VIEW / DOWNLOAD ORIGINAL DOCUMENTS
Businesses should additionally verify the documents on the official legal database or the website of the issuing authority before applying them.
CUSTOMS DOSSIER
Commercial documents
- Commercial/Proforma Invoice with reasonable customs value.
- Packing List showing SKU, quantity and size.
- B/L or AWB.
- Sales Contract/PO or gift-with-purchase program document.
- C/O if FTA preference is claimed.
- Catalogue, product images, original label and SKU list.
Specialized dossier
- Cosmetic product proclamation receipt.
- LOA/POA, CFS where applicable.
- Original label, Vietnamese supplementary label and artwork.
- INCI/formula, SDS/MSDS where transport risk exists.
- Promotion notification/registration documents where applicable.
| Document group | Required documents | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial | Invoice, Packing List, B/L/AWB, contract/PO | Declaration, value, quantity | Buyer/Docs/Supplier/Forwarder | FOC without reference value or missing SKU | State product name, quantity, size, value and Incoterms. |
| Cosmetic compliance | Proclamation, LOA, formula, labels | Market placement compliance | Regulatory/QA/Importer | Product name mismatch | Compare trade name, variant, size, manufacturer and owner. |
| Transport safety | SDS/MSDS, DG data if applicable | Booking and inspection | Supplier/Forwarder/Ops | Missing SDS for perfume/body spray | Review IMDG/IATA before booking. |
| Origin | C/O, transport proof, third-party invoice info | FTA preference | Supplier/Exporter/Docs | C/O uses vague “gift” description | Check form, origin criterion, quantity and issue date. |
| Promotion | Program plan, terms, gift value, notification/registration where applicable | Post-clearance distribution | Marketing/Legal/Trade | Review starts only after goods arrive | Align legal review before ETA. |
CLEARANCE DECISION POINTS
| Decision point | Question | Proof | Consequence if unclear | Recommended handling |
|---|---|---|---|---|
| Market placement | Will the gift reach consumers? | Promotion plan, packing, label, POSM | Missing proclamation or label issues | Treat as commercial cosmetic if supplied to consumers. |
| HS per SKU | Which product group does each SKU belong to? | INCI, use, label, catalogue | Wrong duty/C/O and difficult customs explanation | Separate HS by SKU where nature differs. |
| Customs value | Does FOC item have reference value? | Invoice, PO, price list, supplier letter | Valuation query or consultation | Declare value with support; do not assume zero. |
| C/O preference | Does C/O match the gift product? | C/O, invoice, packing list, B/L | Preference denial and tax collection | Check draft C/O before ETA. |
| Label/claims | Are claims within cosmetic scope? | Artwork, label, proclamation | Market and post-clearance risk | Approve label before printing/importing. |
PRACTICAL E2E PROCESS
1. Pre-ETA review
Confirm SKU, HS, duty, C/O, proclamation, label, value and promotion policy.
2. Lock documents
Compare invoice, packing list, B/L/AWB, C/O, catalogue, label and proclamation.
3. Prepare specialized dossier
Complete proclamation, supplementary label, SDS/MSDS and promotion documents if any.
4. Customs declaration
Prepare explanations for green/yellow/red channel review: HS, value, origin and purpose.
5. Clearance and delivery
Release goods, label if required and hand over to warehouse/marketing/distributor.
6. Post-clearance file
Archive declaration, C/O, proclamation, labels, promotion plan and explanation file.
PRE-ETA RISK CHECKLIST
| Risk | Impact | Pre-ETA control | Documents |
|---|---|---|---|
| Generic “free gift” description | HS and policy basis becomes weak | Use specific product name plus gift status | Invoice, packing list, catalogue |
| Missing proclamation | Market launch delay | Identify all consumer-facing SKUs and proclaim early | Proclamation, LOA, CFS, label |
| Zero value for FOC goods | Customs valuation query | Prepare reference price/value basis | Invoice, price list, PO |
| Wrong C/O HS/description | FTA preference denial | Check draft C/O by line item | C/O, invoice, packing list |
| Borderline claims | Non-cosmetic policy risk | Review artwork before production | Label, leaflet, website |
| Alcohol/aerosol DG risk | Transport delay/storage cost | Request SDS and DG classification early | SDS/MSDS, composition |
FAQ
1. Does a gift cosmetic need product proclamation?
Yes, if it is supplied to consumers and placed on the market.
2. Is there one HS for gift items?
No. HS follows the actual product nature of each SKU.
3. Can FOC goods be declared at zero value?
It should not be assumed. A customs value basis is still required.
4. Is Vietnamese supplementary label required?
Review is required where the goods are circulated in Vietnam.
5. Can C/O reduce duty?
Yes, if valid and consistent with HS, description, origin and transport rules.
6. Does a gift program need promotion registration?
It depends on the trade promotion structure and should be reviewed separately.
RELATED ARTICLES
EXECUTION SOLUTION FROM TGIMEX
This guide provides a map of HS codes, duties, dossiers and specialized policies. In actual shipments, each SKU, formula, label, proclamation, document, origin and promotion plan must be reviewed.
Pre-ETA review
HS, duty, C/O, value, labeling, cosmetic proclamation and DG risk.
Compliance dossier control
Invoice, Packing List, C/O, proclamation, catalogue, labels and promotion records.
E2E execution
International freight, customs declaration, channel handling, domestic delivery and post-clearance filing.
For shipments involving cosmetic proclamation, C/O, FOC value or labeling requirements, companies should not wait until arrival to start dossier review. A small mismatch between invoice, packing list, proclamation, C/O or labels may trigger document supplementation, delayed clearance or unplanned storage costs.
NEED TO REVIEW IMPORT PROCEDURES OR A SHIPPING PLAN?
Send us the product name, shipping route, current dossier, or implementation request in advance so we can suggest a suitable approach that is practical, focused, and aligned with your shipment.
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