A skincare set may look simple because it is sold as a retail bundle, but customs and compliance risks usually arise from wrong HS classification, using one cosmetic notification for components that do not match, inconsistent outer/inner labels, or a vague C/O description. This guide gives an E2E map for reviewing HS codes, duties, C/O, cosmetic notification, labelling, documents and clearance decision points before ETA. 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 FACTS

Item	Operational review
Product	Skincare set – same-owner/same-brand cosmetics sold as a retail set or combo, possibly including serum, essence, cream, lotion, mask, toner or cleanser.
Primary HS codes to review	3304.99.90 for other skincare preparations; 3304.99.30 where face/skin cream or lotion determines the essential character; 3401.30.00 where a cleanser/skin-washing preparation dominates or components are declared separately.
Reference MFN duty	3304.99.90: 20%; 3304.99.30: 20%; 3401.30.00: 27%.
Reference ordinary duty	3304.99.90: 30%; 3304.99.30: 30%; 3401.30.00: 40.5%.
VAT	Base VAT 10%; 8% only where the VAT reduction policy is still applicable and the goods are not excluded at the declaration date.
Specialized policy	Cosmetic product notification must be reviewed for each component or under the accepted packaging/dossier approach. One notification number should not be used to cover different formulas/functions without legal basis.
Main risks	Wrong HS for the whole set, missing notification for components, inconsistent names among invoice, packing list, label and notification, or C/O description not matching the set/components.

Legal note: This article applies to skincare sets within the cosmetic/personal-care scope. Review the actual catalogue, INCI formula, labels, cosmetic notification, set packaging, component list and import purpose. Do not automatically apply one HS code or one notification number to the whole set if the components have different formulas or functions.

Illustration for Import Procedures for Skincare Sets — Illustration of the product group and document review before customs clearance.

SCOPE OF APPLICATION

This article covers same-owner or same-brand skincare sets sold as a retail kit/combo, such as serum + cream, toner + essence + lotion, mask + cream, or a set including cleanser.

It does not automatically apply to makeup sets, fragrance sets, beauty devices or combos containing non-cosmetic goods.
Samples, testers, promotional gifts and warranty shipments may require a separate review of purpose, label and dossier.
If the set includes electronic devices, batteries, massage tools or LED mask devices, the device portion must be reviewed separately.

PRODUCT CLASSIFICATION AND IDENTIFICATION

Set structure

Check the number of components, each item’s volume/weight, function, form, individual label and SKU.

Function

Distinguish leave-on skincare products from rinse-off cleansers. Function drives HS, cosmetic notification and labelling requirements.

Notification dossier

Each component should be matched against its name, form, INCI formula, manufacturer and notification number.

Labelling

Outer set label and inner product labels must align with the notification dossier and Vietnamese labelling requirements.

Check item	Documents to compare	Risk if wrongly described	Suggested declaration wording
Set and component names	Invoice, packing list, outer/inner labels	Vague goods description makes HS and notification review difficult	Skincare set including serum, cream, toner etc.; specify number of pieces per set
Leave-on/rinse-off function	Catalogue, directions for use, claim list	Wrong classification between 3304 and 3401	State leave-on skincare preparations or skin-washing preparation where applicable
INCI formula	Notification dossier, PIF, label	Notification may not cover all components	Map each component before declaration
Retail packaging	Set photos, carton marks, packing list	Cannot prove retail set or may need line-by-line declaration	Specify set quantity and component quantity
Origin of components	C/O, label, manufacturer invoice	Preference may be rejected	Review component origin where preferential duty is claimed

HS CODE – DUTY – C/O

For skincare sets, HS should not be determined solely by the commercial name “set”. Determine the essential character, retail packaging and whether components should be declared separately.

HS code	When to consider	MFN	Ordinary duty	Base VAT	Risk	Documents to check
3304.99.90	The set is mainly other skincare preparations such as serum, essence, mask, gel/oil or mixed skincare items without a dominant cream/lotion.	20%	30%	10%	If a cleanser dominates or components must be declared separately, using one 3304.99.90 line may trigger classification queries.	Catalogue, set configuration, INCI, notification numbers, images, inner/outer labels.
3304.99.30	The essential character is face/skin cream or lotion, or the set is mainly cream/lotion products.	20%	30%	10%	May be inaccurate if the set includes serum, mask, cleanser or toner with different characters.	Product list, value/quantity ratio, label, use instructions.
3401.30.00	Retail skin-washing preparation in liquid/cream form; cleanser is dominant; or components are declared line by line.	27%	40.5%	10%	Wrong if applied to the whole set where most items are leave-on skincare preparations.	Rinse-off/leave-on evidence, label, packing list and draft declaration.

DETAILED HS AND DUTY CONTROL

Do not apply one HS code to the whole skincare set unless the essential character is evidenced. Prepare component-level HS mapping where the set contains different formulas/functions.

HS	Use case	MFN	Normal duty reference	Base VAT
3304.99.90	Other skincare/cosmetic preparations.	20%	30%	10%
3304.99.30	Face/skin creams and lotions.	20%	30%	10%
3401.30.00	Liquid/cream skin-washing preparations such as cleanser.	27%	40.5%	10%

REFERENCE DUTY TABLE

HS	Reference description	MFN	Ordinary duty	Base VAT	Application note
3304.99.90	Other skincare/cosmetic preparations	20%	30%	10%	Preferable where the set’s essential character is other skincare preparations.
3304.99.30	Face or skin creams and lotions	20%	30%	10%	Use where cream/lotion determines the essential character or is declared separately.
3401.30.00	Retail skin-washing preparations in liquid/cream form	27%	40.5%	10%	Use for cleanser/rinse-off components or where cleanser dominates.

SPECIAL PREFERENTIAL C/O REVIEW

Origin route	Origin document	Preferential rate review	Conditions	Risk
ASEAN	Form D	Check the current ATIGA tariff schedule by HS; many cosmetic lines may reach 0% where the schedule and C/O are valid.	Origin criteria, direct transport, matching description and HS.	Wrong form or mismatched set description may lead to rejection.
China	Form E	Check ACFTA schedule for 3304.99.90 / 3304.99.30 / 3401.30.00.	Exporter, goods description, quantity, weight and third-party invoice declaration if any.	Set packed in China with multi-origin components needs careful origin review.
Korea	Form AK / VK	Check AKFTA/VKFTA schedule by HS and declaration year.	Invoice, packing list, C/O and origin marking must align.	HS mismatch may trigger verification.
EU / UK	EUR.1 or origin statement	Check EVFTA/UKVFTA schedule.	Comply with origin rules and direct transport.	Invalid origin wording or vague description may deny preference.
CPTPP / RCEP / Japan / ANZ	Agreement-specific C/O or origin document	Check the relevant FTA schedule by HS and year.	Origin criteria, third-party invoice, route and HS must be consistent.	Multi-component set may require component-level origin review.

PRE-ETA HS AND TAX CHECKLIST

List every component with name, function, form and volume.
Decide whether to declare one set line or separate component lines.
Check MFN, ordinary duty, VAT and C/O preference by final HS.
Review draft C/O: form, origin criterion, description, HS, quantity, weight, third-party invoice and direct transport.

SPECIALIZED POLICY MATRIX

Goods situation	Possible policy	Documents	Authority/portal	Timing	Risk note
Commercial skincare set	Cosmetic notification, labelling and customs declaration	Notification, LOA, CFS if any, INCI, labels, invoice, packing list	Cosmetic authority and customs office	Before ETA and before circulation	Do not treat all components as one product without basis
Set with cleanser plus cream/serum/mask	HS may need component-level review	Component list, value ratio, labels	Customs	Before invoice finalization	Wrong set declaration may distort duty
Treatment/anti-acne/antibacterial claims	Review cosmetic vs drug/biocidal boundary	Claims, formula, label, catalogue	Relevant health authority where applicable	Before label and notification approval	Over-claiming may change regulatory treatment
Samples/testers/gifts	Review purpose, quantity, label and circulation plan	PO, invoice, sample label	Customs and cosmetic authority	Before ETA	Samples are not automatically exempt if circulated
EPE/FDI/factory shipment	Review customs regime and post-clearance obligations	Contract, use plan, transport docs	Customs office	Before declaration	Wrong regime may affect duty and audit

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuer	Effective date	Role	Key points	Review note
Circular	Circular 06/2011/TT-BYT	Ministry of Health	Review consolidated/amended text	Cosmetic notification, labels and PIF	Notification and labelling rules	Apply by component where formulas/functions differ
Amending Circular	Circular 34/2025/TT-BYT	Ministry of Health	18 Aug 2025	Amends Circular 06/2011/TT-BYT	Updated filing/form requirements	Review when filing after effective date
Decree	Decree 43/2017/ND-CP and amendments	Government	Check current validity	Goods labelling	Mandatory label information	Cosmetics also follow sector rules
Tariff	MFN and FTA tariff schedules	Government/MOF	By declaration year	Duty and C/O preference	HS 3304.99.90, 3304.99.30, 3401.30.00	Do not finalize duty without current tariff check
VAT Decree	Decree 174/2025/ND-CP	Government	1 Jul 2025	VAT reduction review	Exclusion annexes and applicable period	8% is not automatic

VIEW / DOWNLOAD OFFICIAL DOCUMENTS

Companies should verify the official text on the Government legal database or the issuing authority’s website before applying.

Check HS 3304.99.90 Check HS 3304.99.30 Check HS 3401.30.00 Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Decree 174/2025/ND-CP

CUSTOMS DOCUMENT CHECKLIST

Document group	Required documents	Used for	Prepared by	Common errors	Pre-ETA check
Commercial documents	Commercial Invoice, Packing List, Sales Contract/PO, B/L/AWB, arrival notice.	Customs declaration, tax calculation and cargo release.	Importer, seller, forwarder.	Invoice only says “skincare set” without component breakdown.	Request annex showing set SKU, pieces per set, volume and net/gross weight.
Cosmetic dossier	Cosmetic product notification, LOA/authorization, CFS if required, INCI formula, original/Vietnamese label, PIF for internal file.	Notification, circulation and sector explanation.	Importer/Responsible person, brand owner, manufacturer.	One notification number does not match all components in the set.	Match name, product form, function, formula, manufacturer and owner by component.
HS and tax dossier	Catalogue, set images, product list, value allocation, C/O and origin criteria sheet.	HS classification and preferential duty claim.	Importer, customs broker, seller.	One HS is applied to all components without proof of essential character.	Prepare component-level HS mapping before deciding the declaration structure.
Label dossier	Outer box artwork, inner product labels, Vietnamese supplementary label, lot number and shelf life.	Clearance/circulation/post-clearance review.	Importer, brand, QA/regulatory team.	Outer label and inner product labels differ in name, function or volume.	Compare every label line with notification dossier and invoice before ETA.
Logistics dossier	Pre-alert, booking, bill, ETA, arrival notice and freight-related documents.	Shipment tracking, D/O and delivery.	Forwarder/agent/importer.	Pre-alert is received too late for HS/C/O/notification review.	Request pre-alert and draft documents several working days before ETA.

CLEARANCE DECISION POINTS

Decision point	Question	Evidence	Consequence if unclear	Recommended action
Declaration structure	Declare one set line or separate component lines?	Invoice, packing list, catalogue, component list.	Possible amendment request or HS explanation.	Agree the approach with customs broker before final invoice.
HS determination	Does the essential character fall under 3304.99.90, 3304.99.30 or 3401.30.00?	Function, product form, value/quantity ratio.	Wrong duty, wrong C/O and sector mismatch.	Prepare a component-level HS mapping table.
Cosmetic notification	Does each component have a suitable notification number?	Notification, LOA, INCI formula.	Insufficient circulation dossier and possible document request.	Do not wait until arrival to review notification status.
Labelling	Do outer and inner labels match the dossier?	Artwork, label images, Vietnamese supplementary label.	Post-clearance/circulation risk.	Standardize labels before shipment.
C/O	Does C/O describe the set/components and match HS on declaration?	Draft C/O, invoice, packing list, transport document.	Preference may be rejected or verification may be prolonged.	Review draft C/O before original issuance.

E2E PRACTICAL PROCESS

Step 1: Pre-ETA review

Finalize component list, HS, duty, C/O, notification, label and declaration approach.

Step 2: Lock documents

Lock invoice, packing list, bill, catalogue, labels, notification and component mapping.

Step 3: Complete sector dossiers

Check notification numbers, LOA/CFS if any, Vietnamese labels and cosmetic claims.

Step 4: Customs declaration

Prepare HS, value, C/O, goods name, set quantity and component explanations.

Step 5: Clearance and post-clearance filing

Deliver goods, verify labels and archive the shipment dossier.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents to check
Multiple components but notification dossier is incomplete	Document amendment and circulation delay.	Map every component against its notification number.	Notification dossier, labels, INCI, product list.
Wrong HS because the set is treated as one code without basis	Wrong duty and possible customs query.	Prepare component-level HS and decide declaration approach.	Catalogue, invoice, packing list.
C/O has vague description or wrong HS	Preferential duty may be rejected.	Review draft C/O before issuance.	C/O, invoice, B/L, origin form.
Claims exceed cosmetic scope	Label/notification may need revision or product may fall into another regime.	Review label, website and catalogue claims before filing.	Artwork, dossier, claim list.
Product names differ across label, invoice and notification	Customs query, delay and storage cost risk.	Standardize naming from PO to label.	Invoice, packing list, notification and label.

FAQ

Question	Answer
Does a skincare set need cosmetic notification?	Very likely yes before circulation. Review each component rather than assuming one notification covers all.
Can the whole set use one HS code?	Only where the set approach is defensible and essential character can be determined. Otherwise, review component-level declaration.
What HS codes are usually reviewed?	3304.99.90, 3304.99.30 and 3401.30.00 where cleanser is included.
Can C/O reduce duty?	Yes if the C/O form, origin criterion, HS and description are valid.
Is the outer label enough?	No. Review both outer set label and inner product labels.
Is a vague invoice risky?	Yes. Ask the seller to specify components, volume, SKU and origin.

IMPLEMENTATION SUPPORT FROM TGIMEX

Each skincare set shipment should be reviewed against components, INCI, labels, proclamation, C/O and packing configuration before ETA.

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