Extracts are often declared too generally as “plant extract” or “cosmetic raw material”, while the actual goods may be botanical extract, medicinal extract, essential oil, fragrance mixture, isolated active or chemical mixture. If HS classification, intended use, COA/SDS and specialized policy are not locked before ETA, the shipment may face document queries, C/O preference denial, wrong VAT treatment or specialized control. This article provides an E2E map to review HS, duties, C/O, technical documents, chemical/cosmetic policy and pre-ETA risks.

QUICK FACT

Item	Review point	Operational note
Product	Extract / cosmetic raw material extract in powder, liquid, concentrated extract or solvent-based form.	Do not merge with actives, fragrance oils, essential oils, preservatives, colorants or finished cosmetics.
Main HS reference	1302.19.90 – other vegetable saps and extracts.	Suitable only when the product remains a botanical/plant extract and is not a medicinal extract, food ingredient, fragrance mixture or isolated chemical.
MFN import duty	5% for 1302.19.90.	Check Decree 26/2023/ND-CP and the tariff schedule at the declaration date.
Ordinary import duty	7.5% for 1302.19.90.	Used where MFN/preferential eligibility is not satisfied.
VAT	Baseline often 10%; review 8% if VAT reduction is still applicable and the goods are not excluded.	Do not automatically apply 8%.
Specialized policy	Review actual use: cosmetic raw material, food ingredient, medicinal extract, chemical, plant/animal origin or restricted substance.	Each use scenario may trigger a different policy.

Legal note: This article covers extract as a cosmetic raw material. If used for food, medicine, essential oil/fragrance or sold directly as a finished consumer product, policy must be reviewed by the actual file.

SCOPE OF APPLICATION

Applicable to

Extract/plant extract imported for cosmetic manufacturing.
Powder, liquid, concentrated extract or solvent-based material.
R&D sample, production material, B2B raw material distribution or formula evaluation sample.

Not automatically applicable to

Finished topical products sold directly to consumers.
Food extract, oral supplement, herbal medicine or medicinal extract.
Essential oil, fragrance oil, isolated active, colorant or separate preservative.
Restricted species/CITES/cannabis extract or therapeutic claims.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Extract must be identified by biological source, extraction solvent, active ratio, physical form, quality standard, intended use and COA/SDS. A generic “extract” description is not enough to lock HS and policy.

Criteria	Documents	Risk if wrong	Suggested declaration description
Nguồn gốc/Source/来源	COA, specification, botanical/animal source statement	Wrong quarantine/CITES/HS policy	Extract from [botanical name], cosmetic raw material, grade …
Dung môi/Carrier/载体	MSDS/SDS, composition, solvent ratio	May trigger chemical/DG review	Water/glycerin/propylene glycol/oil soluble extract, non-retail raw material
Công dụng/Use/用途	Intended use statement, catalogue, label	Confusion with food/drug/finished cosmetic	Cosmetic ingredient for manufacturing, not for direct retail use if true
Thông số chất lượng/Quality/质量	Assay, microbiology, heavy metals, preservative/solvent content	Insufficient QA/PIF support	Batch/lot, net weight, shelf life, storage condition

HS CODE – DUTY – C/O

This section does not fix one HS code for all extracts. Classification must follow product nature, source, composition and intended use.

Reference HS code	When applicable	Base duty reference	Misclassification risk	Documents to verify
1302.19.90	Other plant extracts for cosmetic raw material use; not a medicinal extract, food supplement, essential oil or chemical active.	MFN 5%; ordinary 7.5%; VAT baseline 10%, review 8% if eligible.	Wrong HS affects duty and specialized control.	COA, MSDS/SDS, INCI, botanical source, solvent, specification, label, intended use.
1302.19.30	Medicinal extract scenario; not automatically applicable to cosmetic raw material extracts.	MFN reference 5%; ordinary often 150% of MFN if no specific rate; VAT by actual product.	Medicinal claims may shift policy to pharmaceutical/herbal management.	COA, claims, label, supplier documents, intended use.
3301.xx	Essential oil, oleoresin or resinoid scenario.	Duty/VAT depends on exact 3301 subheading.	Confusion with extract may affect HS and DG transport.	GC/MS if any, MSDS, trade name, flash point.
3302.90.00	Mixture of odoriferous substances or compounded fragrance for cosmetics.	Duty/VAT depends on heading 3302.	Not used for a single botanical extract without fragrance compounding.	Formula statement, IFRA if any, MSDS, specification.
3824.99.xx / Chapter 29	Chemical mixture or isolated active ingredient.	Duty/VAT depends on CAS/composition.	May trigger chemical declaration or chemical restrictions.	CAS No., purity, assay, SDS, composition.

Preferential C/O/FTA review

Origin route	C/O / origin proof	Reference duty	Conditions	Documents	Risk
ASEAN – ATIGA	Form D	0% reference for 1302.19.90	ASEAN origin, direct transport and matching HS/description.	Form D, Invoice, Packing List, B/L, origin criterion.	Mismatch may lead to denial.
China – ACFTA	Form E	0% reference	ACFTA origin and third-party invoice control if any.	Form E, transport documents, COA/MSDS.	Form E is often checked closely.
RCEP	RCEP C/O or origin document	May be 0% or by annual schedule; compare before filing.	Compare with ACFTA/AKFTA/VJEPA/AANZFTA/CPTPP.	RCEP origin document, origin criterion.	RCEP is not always the lowest route.
Korea – AKFTA/VKFTA	Form AK/VK	Reference 0% if valid.	Choose the better agreement.	Form AK/VK, Invoice, B/L, COA.	Product description must match.
Japan – AJCEP/VJEPA/CPTPP/RCEP	Form AJ/VJ, CPTPP or RCEP	Some routes 0%; check annual schedule.	Use the agreement matching actual origin.	C/O and production evidence.	Do not claim preference with vague extract description.
EU/UK – EVFTA/UKVFTA	EUR.1 or statement on origin	EVFTA may still have a schedule; reference can be around 2.5% or by year.	Apply the right proof of origin.	EUR.1/statement, Invoice, B/L.	Check self-certification threshold.
Australia/New Zealand – AANZFTA/CPTPP	Form AANZ or CPTPP	Reference 0% if valid.	Origin and direct transport required.	C/O, transport, COA.	Transit documents may be required.
India – AIFTA	Form AI	May be around 0–1%; check current schedule.	AIFTA origin required.	Form AI, Invoice, Packing List, B/L.	Avoid vague description.
United States/no FTA	No common special preferential C/O	Expected MFN 5% if eligible; ordinary 7.5% otherwise.	COO only supports origin; it does not reduce duty as an FTA C/O.	COO if any, origin label, contract.	Do not confuse COO with preferential C/O.

Note: No landed cost section is included. Rates are references for dossier review and do not replace official tariff lookup at declaration time.

APPLICABLE SPECIALIZED POLICY

Goods scenario	Possible policy	Documents	Authority/portal	Timing	Risk note
Extract for cosmetic manufacturing	Not treated as a finished cosmetic if imported only as production material; keep raw material file for PIF/manufacturing records.	COA, SDS, specification, INCI, plant source, quality standard.	Customs; internal QA/R&D; cosmetic authority when declaring finished products.	Before PO and before ETA.	Missing COA/SDS or unclear INCI may block HS and quality review.
Extract sold directly as a topical product	May be treated as finished cosmetic: product notification, Vietnamese label, PIF.	Label, claims, instructions, formula, notification if marketed.	Cosmetic authority.	Before placing on market.	Do not call it raw material if sold to consumers.
Food/oral/health claims	May shift to food/supplement policy; this article does not apply.	Label, COA, claims, dosage, catalogue.	Food safety/health authority.	Before commercial import.	Oral claims change policy.
Treatment/medicinal claims	May be pharmaceutical/herbal medicine.	CFS, GMP, herbal dossier, treatment claims.	Drug/health authority.	Before ordering.	Do not import as cosmetic raw material if therapeutic.
Hazardous chemical/mixture	Review Decree 26/2026/ND-CP and controlled chemical lists if CAS/solvent/hazard exists.	SDS, CAS, composition, GHS.	MOIT/chemical declaration portal if applicable.	Before booking and ETA.	Missing SDS/CAS affects chemical and DG review.
Special plant/animal origin	Review quarantine, CITES and restricted species if relevant.	Source, origin country, processing, CITES statement.	Quarantine/CITES authority if triggered.	Before supplier confirmation.	Restricted species may require permit or be prohibited.

LEGAL DOCUMENTS TO REVIEW

Document group	Document	Issuer	Effective date	Role	Key provisions/appendix	Review note
Tariff	Decree 26/2023/ND-CP	Government	Effective 15/07/2023	MFN tariff and taxable import list.	Appendix II; HS 1302.19.90.	Check tariff at declaration date.
Chemical	Decree 26/2026/ND-CP	Government	Effective 17/01/2026	Management of chemical activities and hazardous chemicals in products/goods.	Controlled chemical lists and declaration triggers.	Apply only if the extract/mixture falls within scope.
Cosmetics	Circular 06/2011/TT-BYT and Circular 34/2025/TT-BYT	Ministry of Health	Circular 34 effective 18/08/2025	Cosmetic notification/PIF/finished product control.	Notification and product responsibility.	Raw material differs from finished cosmetics.
Labeling	Decree 43/2017/ND-CP and 111/2021/ND-CP	Government	Effective 01/06/2017 and 15/02/2022	Original/Vietnamese labels and origin.	Mandatory label contents.	Applies when circulated or sold domestically.
VAT	Decree 174/2025/ND-CP	Government	From 01/07/2025 in applicable period.	Review 8%/10% VAT.	Exclusion appendices.	Do not automatically apply 8%.
Customs	Customs Law and implementing decrees/circulars	National Assembly/Government/MOF	Check consolidated/amended texts.	Customs dossier, HS, valuation, C/O, post-clearance.	Declaration and inspection rules.	Review by actual shipment file.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Decree 26/2023 Decree 26/2026 Circular 34/2025 Decree 43/2017 Decree 111/2021

Enterprises should also verify documents on official legal portals or issuer websites before applying them.

CUSTOMS DOCUMENTATION SET

Document group	Required documents	Used for	Prepared by	Common errors	Pre-ETA check
Commercial documents	Commercial Invoice, Packing List, B/L or AWB, contract/PO, C/O if claiming preference.	Customs declaration, valuation, origin and quantity.	Exporter, importer, forwarder.	Generic “extract” description; wrong origin/weight.	Lock bilingual description, specification, source and HS before ETA.
Technical file	COA, MSDS/SDS, specification, INCI, CAS if any, solvent ratio, extraction method.	HS classification, chemical/DG review, quality control.	Manufacturer, QA/R&D, purchasing.	Missing COA/SDS; INCI mismatch.	Check each raw material code, batch, shelf life and quality standard.
Specialized dossier if triggered	Chemical declaration, quarantine/CITES, cosmetic/food/drug file if applicable.	Specialized control before clearance or circulation.	Importer, regulatory, QA, service provider.	Policy discovered only after ETA.	Review intended use and claims before PO.
Label/storage file	Original label, Vietnamese label if circulated, SDS, storage conditions, shelf life.	Circulation, resale, storage and audit.	Importer, warehouse, QA, marketing.	Missing origin, quantity, warning or storage condition.	Check label before applying/placing on market.

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence	Recommended handling
Is HS supported?	Is it plant extract, medicinal extract, essential oil, fragrance, active or chemical mixture?	COA, MSDS, INCI, plant source, extraction method.	Wrong HS/duty and possible classification analysis.	Lock HS before ETA.
What is the import purpose?	Cosmetic manufacturing, raw material resale, consumer sale, food or medicine?	Contract, catalogue, label, marketing claims.	Wrong specialized policy.	State purpose clearly in internal dossier.
Chemical/DG elements?	Flammable solvent, controlled CAS, GHS hazards?	SDS, flash point, UN number.	Transport refusal or chemical declaration.	Review SDS before booking.
Is C/O valid?	Form, origin criterion, HS, description and direct transport?	C/O, B/L, Invoice, Packing List.	Loss of FTA preference.	Review draft C/O before issuance.
Do labels and documents match?	Name, source, raw material code, batch, expiry and origin?	Label, COA, invoice, packing list.	Document queries/post-clearance risk.	Use one master description.

PRACTICAL E2E PROCESS

Step	Action
1. Pre-ETA review	Lock HS, intended use, COA/SDS, VAT, C/O, chemical/DG risk and species origin.
2. Freeze documents and technical file	Align Invoice, Packing List, B/L/AWB, COA, SDS, INCI, botanical source, lot/batch and label.
3. Specialized handling if triggered	Chemical declaration, quarantine/CITES, finished cosmetic file, food/drug policy if applicable.
4. Customs declaration	Explain HS, customs value, origin, C/O, import purpose and technical documents under Yellow/Red channel.
5. Clearance and post-clearance	Archive shipment file, COA/SDS, storage condition, Vietnamese label if resold and post-clearance explanation file.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA prevention	Documents
Generic product name “extract”	Insufficient HS/policy basis.	State botanical source, form, solvent base and cosmetic raw material use.	Invoice, Packing List, COA, SDS, label.
Raw material vs finished cosmetic confusion	Wrong notification/circulation treatment.	Define whether used for manufacturing or sold to consumers.	Contract, label, usage instruction.
No chemical/DG review	Carrier rejection or extra declaration.	Check SDS, flash point, CAS and GHS before booking.	SDS/MSDS, COA.
C/O description/HS mismatch	FTA preference denied.	Review form, criterion, description, HS, date, direct transport.	C/O, Invoice, B/L.
Restricted source/claim	CITES, drug, food or restricted policy may arise.	Check source, claims and restricted lists before purchase.	Catalogue, source statement, CITES statement.

FAQ

Question	Answer
Does cosmetic raw material extract require cosmetic notification?	Not usually if imported only as manufacturing raw material. If sold directly as a topical cosmetic product, finished cosmetic notification may be required.
Is HS always 1302.19.90?	No. It depends on composition, source and use; essential oils, fragrances, medicinal extracts or isolated actives may use different HS codes.
Is VAT 8% or 10%?	Baseline must be checked at declaration time. 8% may apply only if the current VAT reduction policy covers the goods and no exclusion applies.
Can C/O reduce duty?	Yes, if a valid preferential C/O/origin document matches the shipment and the FTA schedule provides a lower rate.
Is chemical declaration required?	Not by default. Review only if the extract/mixture contains controlled or hazardous chemical components.
Are R&D samples easier?	Purpose and quantity may differ, but Invoice, Packing List, transport document, COA/SDS and purpose explanation should still be ready.

Related article	Button
Import procedure for cosmetic surfactant	View article
Import procedure for cosmetic fragrance oil	View article
Import procedure for cosmetic active ingredient	View article
How to control HS classification risk	View article
C/O checklist and preferential duty risk	View article

EXECUTION SUPPORT FROM TGIMEX

This article provides an HS, duty, documentation and policy map for cosmetic raw material extract. In actual shipments, the enterprise must still review COA, SDS, INCI, catalogue, label, origin, C/O and intended use. For shipments that may involve chemicals, CITES, quarantine, C/O or labeling control, dossier review should start before ETA. TGIMEX supports an E2E import approach: pre-ETA policy review, document control, international logistics coordination, customs declaration, clearance handling, inland delivery and post-clearance file retention.

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE

ELECTRICAL – ELECTRONICS – IT EQUIPMENT

F&B – FOOD & BEVERAGE

MACHINERY

HOUSEHOLD GOODS

COSMETICS – PERSONAL CARE

IMPORT PROCEDURE FOR EXTRACT USED AS COSMETIC RAW MATERIAL

QUICK FACT

SCOPE OF APPLICATION

Applicable to

Not automatically applicable to

CLASSIFICATION & TECHNICAL IDENTIFICATION

HS CODE – DUTY – C/O

Preferential C/O/FTA review

APPLICABLE SPECIALIZED POLICY

LEGAL DOCUMENTS TO REVIEW

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

CUSTOMS DOCUMENTATION SET

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

PRACTICAL E2E PROCESS

PRE-ETA RISK CHECKLIST

FAQ

RELATED ARTICLES

EXECUTION SUPPORT FROM TGIMEX

Pre-ETA review

Operational control

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