Makeup brushes are personal-care accessories used directly on the skin, but they should not automatically be treated as finished cosmetic preparations. Operational risk usually comes from vague product descriptions, incorrect classification under HS 9603.30.00, insufficient proof of bristle/handle material, or mixing brushes with sponges, cosmetic sets or electronic devices. This guide gives an E2E map for importers to review HS code, duty, C/O, labeling, documents, customs process and pre-ETA risk controls.

QUICK FACTS

Item	What to review	Operational note
Product scope	Makeup brushes used for powder, foundation, blush, eye shadow, lip products, concealer or other cosmetic application.	This article only covers makeup brushes; it does not automatically cover facial devices, massage devices, LED masks, steamers or sponges.
Reference HS	9603.30.00 – artists’ brushes, writing brushes and similar brushes for the application of cosmetics.	Check actual use, catalogue, bristle material, handle material and packing mode.
Base duty	MFN 25%; ordinary duty 37.5%; base VAT 10%.	VAT may be reviewed at 8% if eligible under the VAT reduction policy at the declaration date.
C/O	Several FTAs may reduce duty to 0%; AIFTA may require checking the reference rate of 5%.	Do not claim preferential duty when the C/O form, origin criterion, description, HS code or direct transport evidence is inconsistent.
Specialized policy	Not automatically a cosmetic declaration item; review if packed with cosmetics, made of animal hair/wood, or imported as a mixed set.	Do not conclude “no permit required” without reviewing the actual file.
Key documents	Invoice, Packing List, B/L/AWB, C/O if any, catalogue/datasheet, product photos, original label and material declaration if needed.	Product name, SKU/model, quantity, origin and material must be consistent.

Illustration for Import procedure guide for makeup brushes — Illustration of the product group and document review before customs clearance.

Legal note: Duty rates are for reference only based on the HS code and tariff sources available when this article is prepared. Importers should verify the current tariff, catalogue, material, origin, import purpose and actual documents before customs declaration.

SCOPE OF APPLICATION

This article applies to makeup brushes imported for trading, distribution, retail, promotional use or as part of a makeup tool kit. Typical products include powder brush, foundation brush, blush brush, eye brush, lip brush, concealer brush, contour brush, multi-piece brush set and replacement brush heads.

It does not cover makeup sponges/puffs, which may need separate material-based classification.
It does not cover electric brush cleaners, powered brushes or battery/USB devices.
It does not cover sets packed with cosmetics such as powder, lipstick, cushion or foundation; each item must be reviewed separately.
If the brush uses natural animal hair, wooden/bamboo handle, leather or special materials, additional material-origin checks may be required.

Review must be based on catalogue, datasheet, model and actual import purpose.

PRODUCT CLASSIFICATION & IDENTIFICATION

Main use

Used to pick up, apply, spread or blend cosmetic products on skin, eyes or lips. This use supports the review of HS 9603.30.00.

Construction

Usually includes synthetic or natural bristles, metal ferrule and plastic/wood/metal handle. Material photos and declaration should be available.

Packing mode

Single brush, multi-piece set, replacement head or brush packed with makeup products. Packing affects declaration and naming.

Checkpoint	Supporting document	Risk if described incorrectly	Suggested goods description
Cosmetic application use	Catalogue, product page, usage photo	Wrong HS or wrong policy review	Makeup brush for applying cosmetics, material…, SKU…
Bristle material	Material declaration, catalogue, MSDS if available	Animal-origin materials may trigger additional questions	Makeup brush with synthetic fiber bristles/plastic handle
Multi-piece brush set	Packing List, SKU list, set photo	Wrong quantity or wrong unit	Set of makeup brushes, … pieces/set, not packed with cosmetics
Packed with cosmetics or not	Invoice, packing photo, label, cosmetic declaration if any	Cosmetic products in the set may require separate compliance	Makeup brush only, not packed with cosmetic products
Battery/USB/wireless function	Datasheet, manual, product photo	May become an electronic device or accessory	Non-electric makeup brush, no battery, no USB, no wireless function

HS CODE – DUTY – C/O

For ordinary makeup brushes, the first HS code to consider is 9603.30.00. However, classification should not be locked only by the commercial name “makeup brush”; importers need proof of cosmetic application use, construction and packing. If the item is not used for cosmetic application or is a device accessory, other headings under 9603 should be reviewed.

Reference HS code	Applicable situation	MFN	Ordinary duty	VAT	Risk if wrong	Documents to review
9603.30.00	Artists’ brushes, writing brushes and similar brushes for the application of cosmetics; main code for ordinary makeup brushes.	25%	37.5%	10%; review 8% if eligible	Wrong if the item is a sponge, cleaning brush, electric accessory or makeup set with cosmetics.	Catalogue, product photos, use description, material declaration, original label.
9603.29.00	Other toilet/personal brushes not clearly classified as cosmetic application brushes under 9603.30.00.	25%	37.5%	10%; review 8% if eligible	May be confused with makeup brush if use is unclear.	Catalogue, function, use photo, trade name.
9603.90.40 / 9603.90.90	Other brushes not used for cosmetic application; only when actual function is not makeup application.	25%	37.5%	10%; review 8% if eligible	Using an “other” code while the item is a cosmetic brush may be challenged.	Product photo, catalogue, function description, HS explanation.
9603.50.00	Brushes constituting parts of machines/appliances; only if the item is a replacement head/accessory for a device.	25%	37.5%	10%; review 8% if eligible	Device accessories may require additional technical review.	Device manual, model list, assembly photo, accessory description.

Origin route	C/O form or origin document	Reference special preferential duty for 9603.30.00	Condition	Documents to check	Risk
ASEAN	Form D / ATIGA document	0%	ASEAN origin, origin criterion and direct transport must be valid.	Form D, Invoice, Packing List, B/L, origin country.	Incorrect form or unproven third-country transit may invalidate preference.
China	Form E / ACFTA	0% reference	Meet ACFTA origin rules; description and HS must match the shipment.	Form E, third-party invoice if any, B/L, catalogue.	Generic “brush set” description may be queried.
RCEP	RCEP C/O or origin document	0% reference	Apply according to RCEP member and tariff schedule.	C/O, origin criterion, transport route, description.	Wrong member/schedule may lead to wrong duty claim.
Korea	Form AK / VK	0% reference	Korean origin under AKFTA or VKFTA.	Form AK/VK, Invoice, Packing List, B/L.	Do not claim preference if C/O description does not match SKU/model.
Japan	Form AJ / VJ or CPTPP where applicable	0% reference	Choose the agreement matching documents and origin rules.	C/O, origin criterion, invoice, B/L.	Using the wrong scheme may cause duty rejection.
EU / UK	EUR.1 or origin statement under EVFTA/UKVFTA	0% reference	Origin document must be valid under EVFTA/UKVFTA.	Origin document, invoice declaration where applicable, B/L.	Without valid origin proof, MFN 25% applies.
Australia / New Zealand	Form AANZ or CPTPP document	0% reference	Depending on exporting country and applicable agreement.	C/O, transport document, invoice.	Direct transport evidence may be requested.
India	Form AI / AIFTA	5% reference	Use only when lower than MFN and the file is eligible.	Form AI, product description, origin criterion.	If not eligible, MFN 25% applies.
United States / no applicable FTA	No special preferential C/O	MFN 25%	Non-preferential origin may prove origin but does not reduce duty without an FTA.	Non-preferential CO if needed, invoice, packing list.	Do not claim FTA preference without agreement/document.

Declaration scenario	Recommended handling	Pre-ETA lock point
Single synthetic makeup brush, no cosmetics packed	Review 9603.30.00; apply MFN 25% if no preferential C/O.	Catalogue, product photo, bristle material, label, C/O if any.
Multi-piece makeup brush set only	Still consider 9603.30.00 if all pieces are cosmetic application brushes; declare pieces/set clearly.	SKU list, pieces per set, packing, unit kg/unit.
Natural animal-hair brush	Review not only HS but also animal material origin and treatment evidence where required.	Material declaration, animal-hair statement, manufacturer documents.
Brush packed with cosmetics	Do not use one code for all items; separate brush and cosmetics, and review cosmetic declaration if required.	Detailed packing list, declaration documents, label, separated value if needed.
C/O available but description is generic	Claim preferential duty only when description, HS, quantity, weight, origin and direct transport are supported.	C/O form, origin criterion, third-party invoice, date of issue, stamp/signature.

Check C/O form, reference number, issue date, stamp/signature and origin country.
Check origin criteria such as WO/RVC/CTH/CTSH depending on the agreement.
Match “makeup brush / cosmetic brush” with Invoice, Packing List and catalogue.
Compare HS on C/O with declared HS; prepare explanation if the 8-digit code differs.
Check direct transport, third-party invoicing, quantity, weight and package marks.

APPLICABLE SPECIALIZED POLICY

Goods situation	Possible policy	Documents to check	Authority/platform	Recommended timing	Risk note
Ordinary makeup brush, not packed with cosmetics	Normal customs procedure; review HS and labeling.	Invoice, Packing List, B/L/AWB, catalogue, original label.	Customs / VNACCS-VCIS.	Before ETA.	Not automatically subject to cosmetic product declaration, but review if packed with cosmetics.
Brush set packed with cosmetics	Cosmetic products may require cosmetic declaration; brush remains a tool/accessory.	Cosmetic declaration, formula/label, detailed packing list.	Public service portal/NSW where applicable.	Before arrival.	Do not declare the whole set generically as “makeup set”.
Natural animal hair bristles	May require review of animal material origin, CITES or treatment evidence depending on species/material.	Material declaration, origin certificate, treatment evidence if any.	Relevant specialized authority depending on actual material.	Before purchase/shipment.	Do not conclude no permit without species/material review.
Wood/bamboo handle or wood packaging	Review wood packaging treatment/ISPM 15 if wood packaging is used.	Packing photos, fumigation/treatment certificate if any.	Plant quarantine authority if triggered.	Before shipment.	Risk often comes from pallet/wood packaging rather than processed handle.
Branded goods	Review IP rights, anti-counterfeit risk and distribution authorization if necessary.	Contract, authorization letter, catalogue, label.	Customs/right holder if inspected.	Before declaration.	Goods may be held if suspected counterfeit.
Samples, gifts or promotional goods	Import purpose, value and labeling still need to be reviewed.	Commercial/non-commercial invoice, packing list, import purpose.	Customs.	Before ETA.	Sample status does not remove HS, value, label and C/O obligations.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effective timing	Role	Key points	Review note
Law	Customs Law 54/2014/QH13	National Assembly	Currently applicable; check amendments	Base for customs declaration and inspection.	Customs dossier, declaration, inspection and supervision.	Applies to all import shipments.
Law	Law on Foreign Trade Management 05/2017/QH14	National Assembly	Currently applicable	Principles for managing import/export goods.	Licensing/conditional management where applicable.	Makeup brush is not automatically licensed, but material-specific checks may apply.
Decree	Decree 08/2015/ND-CP and amendments such as 59/2018/ND-CP	Government	Check current validity	Detailed customs procedure rules.	Customs dossier, physical inspection, value, HS.	Base for declaration process.
Decree	Decree 69/2018/ND-CP	Government	Currently applicable	Foreign trade management guidance.	Prohibited/restricted/licensed goods if any.	Review for samples, gifts or temporary import.
Decree	Decree 26/2023/ND-CP	Government	Effective from 15 July 2023	MFN import tariff schedule.	Chapter 96, heading 9603.	Update if amended/replaced.
Decree	Decree 174/2025/ND-CP	Government	Effective from 01 July 2025	VAT reduction policy.	Exclusion appendices and conditions for 8% VAT.	Do not apply 8% VAT without checking conditions.
Decree	Decree 43/2017/ND-CP and 111/2021/ND-CP	Government	43 partly expired; 111 currently effective	Goods labeling rules.	Original label, Vietnamese sub-label, origin, responsible party.	Important for retail goods.
Circular	Circular 09/2024/TT-BYT	Ministry of Health	Effective from 26 July 2024	HS list for medicines, ingredients and cosmetics.	Cosmetics under Chapter 33; useful when a brush is packed with cosmetics.	Review only when cosmetics are included.
Circular	Circular 06/2011/TT-BYT and 34/2025/TT-BYT	Ministry of Health	TT34 effective from 18 Aug 2025	Cosmetic management.	Cosmetic declaration for cosmetic products in a set.	Not automatically applicable to standalone brushes.
FTA	Current special preferential import tariff decrees	Government / Ministry of Finance	By agreement and period	Legal basis for FTA preferential duty.	ATIGA, ACFTA, RCEP, AKFTA, VKFTA, AJCEP, VJEPA, EVFTA, UKVFTA, AANZFTA, CPTPP, AIFTA.	Search by exact HS, year and origin country.

VIEW / DOWNLOAD ORIGINAL LEGAL SOURCES

Enterprises may search legal documents by number on official legal databases, the Government portal or the issuing authority’s website.

Decree 26/2023/ND-CP Decree 174/2025/ND-CP Chapter 96 tariff FTA tariff lookup

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

CUSTOMS CLEARANCE DOCUMENTS

Commercial documents

Commercial Invoice.
Packing List.
Bill of Lading/Air Waybill.
Sales Contract/Purchase Order where available.
C/O if claiming preferential duty.

Technical file

Catalogue/datasheet.
Product photos and original label.
Material declaration.
SKU/model list.
Number of pieces per set.

Specialized file if triggered

Animal hair origin document if applicable.
Wood/wood packaging treatment document if applicable.
Trademark authorization if needed.
Cosmetic documents if packed with cosmetics.

Document group	Required document	Used for	Prepared by	Common error	Pre-ETA check
Commercial	Invoice, Packing List, Contract/PO	Declaration, value, quantity	Importer, supplier, procurement	Product name only says “brush”	Request makeup/cosmetic brush, material, pieces/set.
Transport	B/L or AWB, arrival notice	Cargo release, declaration and ETA tracking	Forwarder, carrier, logistics	Wrong consignee/packages, missing pre-alert	Match transport docs with invoice/packing before ETA.
Technical	Catalogue, photos, material declaration	HS and policy review	Supplier, importer, compliance	Cannot prove cosmetic application use	Prepare use photo, construction, material and product link.
Origin	Preferential C/O or origin proof	FTA preferential duty	Supplier, exporter	Wrong C/O form/description/date	Check form, criterion, HS, description and direct transport.
Labeling	Original label and Vietnamese sub-label draft	Domestic circulation	Importer, brand owner	Missing origin/responsible importer/material information	Review under Decrees 43/2017 and 111/2021.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence if unclear	Recommended handling
HS code	Is the item a brush for cosmetic application?	Catalogue, use photo, description	HS explanation or document inspection	Prepare classification rationale by use and construction.
Material	Are the bristles synthetic or natural animal hair?	Material declaration, COA if any	Additional material-origin questions	Get manufacturer confirmation before shipment.
Set packing	Does the set include cosmetics or sponges?	Packing list, packing photos, SKU list	Wrong HS or missing cosmetic compliance	Separate each item and value where needed.
C/O	Is the C/O form, description, HS, origin and transport valid?	C/O, B/L, invoice, packing list	Loss of preferential duty	Review C/O before declaration transmission.
Label	Do original and Vietnamese labels have required information?	Label photo, artwork, draft sub-label	Retail/post-clearance risk	Prepare Vietnamese label before warehouse delivery.
Trademark/IP	Is there any protected brand/counterfeit risk?	Contract, authorization letter	Goods may be held for IP verification	Ensure sourcing and authorization are clear.

PRACTICAL E2E PROCESS

Step 1: Pre-ETA review

Lock HS, duty, C/O, label, bristle/handle material, packing status and material-related risk.

Step 2: Freeze documents

Match Invoice, Packing List, B/L/AWB, catalogue, label and SKU/model list; avoid generic “brush”.

Step 3: Check C/O

Review form, origin criterion, description, HS, quantity, issue date, direct transport and third-party invoice if any.

Step 4: Customs declaration

Declare Vietnamese goods name, use, material and origin clearly; prepare HS explanation for yellow/red channel.

Step 5: Clearance and delivery

Pay duties, release cargo, check Vietnamese label if circulated domestically and store shipment records.

Step 6: Post-clearance readiness

Archive invoice, packing list, C/O, declaration, label photos, catalogue and material documents.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Document to check
Product name too generic	HS/policy/C/O queries	State makeup/cosmetic brush, use and material	Invoice, Packing List, catalogue
Sponges or cosmetics mixed in the set	Wrong HS or missing cosmetic compliance	Separate items, quantity, value and policy	SKU list, packing photos
C/O description or HS mismatch	No preferential duty	Review C/O before declaration	C/O, invoice, B/L
Bristle material not proven	Additional document request, especially natural hair	Obtain material declaration	Material declaration, catalogue
Vietnamese label not prepared	Circulation/post-clearance risk	Prepare sub-label under Decrees 43 and 111	Artwork, original label, importer info
Trademark risk not checked	Possible hold for counterfeit suspicion	Prepare contract/authorization if branded	Contract, authorization letter

FAQ

Question	Short answer
Does a standalone makeup brush require cosmetic declaration?	A standalone brush is a tool/accessory, not a cosmetic preparation. If packed with cosmetics, the cosmetic items must be reviewed separately.
What is the main HS code?	Usually 9603.30.00 if it is a brush for the application of cosmetics. Catalogue and actual use still matter.
What are the import taxes?	Reference MFN 25%, ordinary duty 37.5%, base VAT 10%; valid C/O may reduce duty under FTA.
Can C/O reduce duty?	Yes. Several FTAs may provide 0% duty, subject to correct form, origin criterion, direct transport and matching description.
What is the risk with goat/sable/pony hair?	Natural animal hair may require additional origin/material checks, treatment evidence or CITES review depending on species.
Can a multi-piece brush set use one HS?	Possibly, if every piece is a makeup brush of the same nature. If sponges, cosmetics, mirrors, bags or electrical devices are included, review separately.
Is Vietnamese labeling required?	For domestic circulation, review original label and Vietnamese sub-label under Decrees 43/2017 and 111/2021.
What if the invoice model differs from the catalogue?	Ask the supplier to correct documents or provide SKU/model mapping before customs declaration.

IMPLEMENTATION SUPPORT FROM TGIMEX

This guide outlines the HS code, duty, C/O, dossier and compliance map for makeup brushes. In practice, importers still need to review catalogue, material declaration, original label, origin document, packing set and import purpose.

Pre-ETA review

Review HS, C/O, duty, label, bristle material, set packing and material-related risks.

Compliance file control

Match Invoice, Packing List, B/L/AWB, C/O, catalogue, label photos and SKU/model information.

E2E customs operation

Coordinate international transport, pre-alert, declaration, green/yellow/red channel handling, domestic delivery and post-clearance recordkeeping.

For shipments involving C/O, labeling, HS explanation or specialized material questions, importers should not wait until arrival to start file review. Minor inconsistencies across Invoice, Packing List, catalogue, C/O or label can trigger document supplementation, clearance delay or unplanned costs.

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