This article applies to oral beauty products such as collagen drinks, beauty drinks, skin-support capsules, sachets, gummies or supplements claiming beauty-from-within benefits. Before ETA, importers should lock product classification, HS code, duties, C/O, product declaration, imported food safety inspection, Vietnamese supplementary labeling and claims to avoid dossier supplementation, loss of C/O preference or storage costs. 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 FACT TABLE

ITEM	REVIEW POINTS
Product	Oral beauty product – beauty drink, collagen drink, oral skin-support supplement, collagen/vitamin/mineral/probiotic product or bioactive supplement for oral use.
Key legal classification	Usually reviewed as health supplement / functional food / supplemented food. If circulated as a common beverage, a different procedure may apply; therapeutic claims may require reclassification.
Reference HS codes	2106.90.70 – food supplements; 2202.90.50 – other non-aerated beverages ready for immediate consumption without dilution; 2202.90.90 – other non-alcoholic beverages.
Reference taxes	2106.90.70: MFN 15%, VAT 10%; 2202.90.50: MFN 30%, ordinary duty 45%, VAT 10%; 2202.90.90: MFN 20%, ordinary duty 30%, VAT 10%. Verify at declaration date.
Specialized dossier	Product declaration registration or self-declaration depending on classification; imported food safety inspection; CFS/Health Certificate/GMP if health supplement; COA/testing result; Vietnamese supplementary label.
Typical hold points	Therapeutic claims, missing product declaration receipt, missing CFS/GMP, labels without the “not a medicine” disclaimer, and C/O with wrong HS or description.

Illustration for Import Procedure for Oral Beauty Products — Illustration of the product group and document review before customs clearance.

Legal note. An oral beauty product is not an external-use cosmetic. Depending on ingredients, dosage form and claims, it may be regulated as a health supplement, supplemented food, non-alcoholic beverage, or may trigger drug-boundary review if it claims to treat acne, melasma or disease. Review catalogue, formula, label, COA, CFS/GMP and actual import purpose.

SCOPE OF APPLICATION

This article applies only to oral beauty products within a sensitive regulatory boundary between cosmetics, health supplements and products with therapeutic claims. It does not apply automatically to acne drugs, disinfectants, beauty devices or external-use cosmetics.

Applies to bottled collagen drinks, cans, stick packs, sachets, oral ampoules, capsules, tablets or gummies.
Applies to commercial imports, testing samples, R&D samples, imports for EPE/FDI/factories, and promotional products placed on the market.
Does not automatically apply to alcoholic beverages, drugs, external-use cosmetics, medical foods, infant products or products with specially controlled substances.
If claims include “treat acne”, “cure melasma”, “anti-inflammatory” or “antibacterial from within”, classification must be reviewed before import.

Review is required based on catalogue, formula, nutrition facts, label, COA, CFS/GMP, packaging form and actual import purpose.

CLASSIFICATION & TECHNICAL IDENTIFICATION

Technical identification

Product form: collagen drink, powder for drink, capsule, tablet, gummy, oral ampoule.
Main ingredients: collagen peptide, vitamin C, biotin, zinc, hyaluronic acid, probiotics, botanical extracts, sweeteners, flavours.
Claims: supports skin beauty, antioxidant support, collagen supplementation, skin health support; therapeutic claims must be removed or reclassified.
Usage: oral use, dosage, target users, warnings and contraindications if any.
Market form: bulk, retail, sample, combo, promotion or testing product.

Do not describe it as cosmetics

Oral-use products should not be declared under Chapter 33 merely because they relate to beauty. A vague description such as “cosmetic drink” may cause wrong HS classification, wrong declaration route and food safety inspection issues.

Criterion	Documents to verify	Risk if misdescribed	Suggested customs/commercial description
Product form	Catalogue, label, packing photo	Confusion between common beverage and health supplement	Beauty supplement drink / collagen drink, ready-to-drink, bottle … ml
Active ingredients	Formula, COA, nutrition facts	Wrong HS or missing food safety dossier	Food supplement containing collagen peptide, vitamin C …
Claims	Label, leaflet, web claims	Drug-boundary review	Use support claims only; avoid treatment wording
Declaration classification	Product declaration, CFS, GMP, test report	Wrong authority or incomplete dossier	Imported health supplement under registered declaration

HS CODE – DUTIES – C/O

HS classification depends on product form, ingredients, use and claims. Do not lock an HS code solely from the trade name “beauty drink”.

Reference HS	Applicable case	Risk if wrong	Documents to verify
2106.90.70	Food supplements: capsules, sachets, collagen supplements, bioactive oral beauty supplements.	Wrong if circulated primarily as a beverage or as a drug.	Formula, COA, label, product declaration, CFS/GMP.
2202.90.50	Non-aerated ready-to-drink beverage for immediate consumption without dilution.	Higher MFN duty and possible mismatch with supplement declaration.	Label, usage, nutrition facts, declaration dossier.
2202.90.90	Other non-alcoholic beverages not fitting a more specific subheading.	Insufficient basis if the product is clearly a food supplement.	Catalogue, label, ingredients, declaration dossier.
3004 / pharmaceutical headings	Only if active ingredients and therapeutic presentation indicate drug treatment.	Food procedure may be invalid.	Claims, actives, clinical documents, label and drug permit if applicable.

HS scenario	Reference MFN	Reference ordinary duty	VAT	Conditions
2106.90.70 – Food supplements	15%	22.5% if no separate ordinary rate is available	10%	For oral supplements/health supplements after checking formula and declaration dossier.
2202.90.50 – Non-aerated ready-to-drink beverage	30%	45%	10%	For ready-to-drink non-alcoholic beverages not falling under fruit juice heading 20.09.
2202.90.90 – Other non-alcoholic beverage	20%	30%	10%	For other non-alcoholic beverages depending on formula and description.
Valid C/O	Special preferential duty may apply if the C/O/origin document, HS code, description, origin criterion and direct transport conditions are valid.

C/O / FTA preferential duty review

Origin route	Form / origin document	Preferential duty to verify	Conditions	Risk
ASEAN	Form D or ATIGA origin document	2106.90.70 often has an ATIGA 0% line if origin rules are met; 2202.90.xx must be checked by exact 8-digit HS.	Correct form, HS, goods description, origin criterion and direct transport.	Preference may be rejected if the C/O describes the goods too generally or shows mismatched HS/quantity.
China	Form E under ACFTA or RCEP origin document	Compare ACFTA and RCEP by exact HS; do not apply one rate to all 2106 and 2202 products.	Review CTH/RVC, third-party invoice, transit and ingredient description.	Wrong form or origin criterion may result in MFN/ordinary duty and tax adjustment.
Korea	Form AK, Form VK or RCEP	Deep preference may apply; select the lowest valid agreement at declaration date.	Check producer, origin criterion, third-party invoice and C/O issuance date.	Wrong form or expired C/O may shift the shipment back to MFN.
Japan	Form AJ, Form VJ, CPTPP or RCEP	Under CPTPP, Viet Nam’s schedule shows 2106.90.70 under B5 staging and reaching 0% after staging; verify the currently effective schedule.	Review self-certification, origin criterion and direct transport.	Preference is not available if the goods do not meet the origin rule.
EU	EUR.1 or EVFTA origin statement	Check EVFTA rate by exact 8-digit HS; do not generalize across all beauty drinks or supplements.	Check exporter statement, REX where applicable, goods description and origin country.	Wrong origin wording, HS or transport evidence may reject preference.
UK	UKVFTA origin declaration	Check by 8-digit HS at declaration date; preference depends on valid origin declaration.	Review invoice origin statement, description, origin criterion and transport route.	A commercial invoice without valid origin wording is insufficient.
Australia/New Zealand	AANZFTA, CPTPP or RCEP	AANZFTA provides deep preference for 2106.90.70; compare against CPTPP/RCEP for the actual shipment.	Select the best agreement only if the respective origin rule is met.	Wrong agreement selection or missing direct-transport proof may reject preference.
India	Form AI	Check by exact HS; do not assume 0% for all food supplements.	Review RVC/CTH, ingredients and production process.	Wrong origin criterion may invalidate AIFTA preference.
No C/O	Not applicable	MFN may apply if conditions are met; otherwise ordinary duty may apply, e.g. 22.5% for MFN 15%, 45% for MFN 30%.	Review origin, purchase terms and landed cost before ordering.	Higher landed cost, especially under 2202.90.50.

Pre-ETA C/O checklist

Checkpoint	What to verify	Risk if missed
Form / origin document	Correct agreement: Form D, E, AK, VK, AJ, VJ, AI, EUR.1, CPTPP/RCEP/UKVFTA declaration…	Wrong form may lose preferential duty.
Origin criterion	WO, RVC, CTH/CTSH under the relevant agreement.	A correct form with wrong criterion can still be rejected.
HS and description	HS and goods description must match invoice, packing list, label and customs declaration.	Mismatch may trigger consultation or duty adjustment.
Third-party invoice	If used, the C/O must show the required indication/box for the relevant agreement.	The C/O may be challenged or rejected.
Direct transport	Review B/L/AWB, transit route and non-manipulation evidence if transshipment occurs.	Failure to prove direct transport may lose preference.
Quantity, weight, issue date	Must match the commercial documents and remain valid.	Customs may request correction before clearance.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Potential policy	Documents	Authority/portal	Timing	Risk note
Imported health supplement	Registered product declaration before circulation/import for commercial sale	CFS/Health Certificate, GMP, test report, label, formula	Ministry of Health / Vietnam Food Administration online public service	Before commercial shipment	Missing receipt may block clearance or circulation.
Common supplemented beverage	Self-declaration or registration depending on product nature	Test result, declaration, label	Local food safety authority or MOH	Before market placement	Wrong filing authority delays the dossier.
Therapeutic claims	Drug-boundary review	Claim matrix, active ingredients, label, leaflet	MOH and competent departments	Before contract and label printing	Functional foods must not claim to cure disease.
Testing/R&D samples	Proper HS, value and purpose declaration; possible specialized review	Sample invoice, PO, technical documents	Customs / food safety authority if requested	Before ETA	Do not assume automatic exemption.

LEGAL DOCUMENTS TO REVIEW

Group	Document	Issuer	Effectiveness	Role	Key points	Review note
Law	Law on Food Safety No. 55/2010/QH12	National Assembly	Check current validity	Framework for food safety and labeling	Food labeling and safety obligations	No disease-treatment claim for foods.
Decree	Decree 15/2018/ND-CP	Government	Currently applied; check amendments	Product declaration and imported food safety inspection	Articles 6, 7, 8 and annexes	Health supplements are usually registered with MOH.
Circular	Circular 43/2014/TT-BYT	Ministry of Health	Effective from 15 Jan 2015	Management of functional foods	Scope, definitions, labeling and usage instructions	Check “not a medicine” disclaimer.
Labeling	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Decree 111 effective from 15 Feb 2022	Goods labeling and Vietnamese supplementary labels	Mandatory label contents	Supplementary label must match declaration dossier.
Tariff/VAT	Decree 108/2025/ND-CP and Decree 174/2025/ND-CP	Government	108 effective 19 May 2025; 174 effective 01 Jul 2025	Import tariff and VAT reduction review	Chapters 21, 22 and VAT exclusion annexes	Do not finalize tax without confirming 8-digit HS.

VIEW / DOWNLOAD SOURCE DOCUMENTS

Decree 15/2018/ND-CP Circular 43/2014/TT-BYT Decree 108/2025/ND-CP Decree 174/2025/ND-CP

Enterprises should cross-check source documents on official legal databases or issuing authority websites before applying them.

CUSTOMS CLEARANCE DOSSIER

Commercial documents

Commercial Invoice and Packing List.
Bill of Lading / Air Waybill.
Sales Contract / Purchase Order.
C/O if preferential duty is claimed.
Catalogue, original label, product photos and SKU list.

Specialized documents

Registered product declaration receipt or self-declaration if applicable.
COA/testing report for food safety indicators.
CFS/Health Certificate/GMP for imported health supplements if applicable.
Vietnamese supplementary label and claim documents.
Imported food safety inspection dossier.

Dossier group	Required documents	Used for	Prepared by	Common errors	Pre-ETA check
Commercial	Invoice, PL, B/L/AWB, contract	Customs value and transport	Supplier, importer, forwarder	Product name differs from declaration	Match product name, SKU and quantity.
Declaration	Product declaration/self-declaration	Proof of eligibility for import/circulation	Importer, regulatory team	Dossier unfinished when goods arrive	Complete before commercial shipment.
Testing	COA, test report	Declaration and food safety inspection	Supplier, lab, importer	Missing safety indicators	Compare indicators against declaration dossier.
Labeling	Original label, supplementary label, artwork	Market circulation	Brand owner, importer	Therapeutic wording or missing disclaimer	Review artwork before import.

DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question	Evidence	Consequence	Recommended handling
Product classification	Health supplement, supplemented food or beverage?	Label, formula, declaration, claims	Supplementary dossier or reclassification	Lock classification before contract.
HS code	2106.90.70 or 2202.90.xx?	Formula, dosage form, label	Wrong duty, C/O and policy	Match HS with product form and declaration.
Claims	Any treatment/disease claim?	Label, website, leaflet	Drug-boundary review	Use support claims only.
C/O	Correct HS, description and form?	C/O draft, invoice, B/L	Loss of preferential duty	Review C/O before issuance.

PRACTICAL E2E PROCESS

Pre-ETA review: lock classification, HS, duties, C/O, claims, label, declaration and food safety requirements.
Document lock: invoice, PL, B/L/AWB, C/O, catalogue, label, COA, CFS/GMP and product declaration.
Specialized filing: complete product declaration/self-declaration and imported food safety inspection where applicable.
Customs declaration: control value, HS, product description, C/O and specialized dossier; handle green/yellow/red channels.
Clearance and delivery: obtain D/O, inspect goods, deliver to warehouse and apply supplementary labels before distribution.
Post-clearance archive: keep declaration, tests, C/O, import dossier, label and claim documents.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents
Therapeutic claim	Reclassification or circulation issue	Review all labels, websites and ads	Label, leaflet, claim matrix
Missing declaration	Clearance/circulation delay	Complete before commercial shipment	Declaration receipt
Wrong 2106/2202 HS	Wrong duties and C/O	Review formula, form and usage	Formula, COA, label
C/O error	No preferential duty	Check draft C/O before ETA	C/O, invoice, B/L
Label mismatch	Relabeling or market delay	Compare label with declaration	Original and supplementary labels

FAQ – COMMON BUSINESS QUESTIONS

Question	Short answer
Is an oral beauty product a cosmetic?	Usually no. Oral products are reviewed under food/health supplement or beverage regulations depending on formula and claims.
Is a cosmetic notification required?	Generally no for oral products; a food/health supplement declaration route should be reviewed.
Should HS be 2106.90.70 or 2202.90.50?	It depends on whether the product is a food supplement or ready-to-drink beverage.
Can the label say “treat acne from within”?	Treatment claims should be avoided for foods and must be reviewed carefully.
Can C/O reduce duty?	Yes, if the origin document is valid and matches HS, description and origin rules.
Is VAT 8% or 10%?	Base VAT is commonly 10%; any 8% reduction must be checked against Decree 174/2025 and exclusion annexes at declaration date.

IMPLEMENTATION SOLUTION FROM TGIMEX

This article outlines HS code, duties, dossiers and specialized policies for oral beauty products. In real shipments, importers still need to review formula, label, claims, COA, CFS/GMP, documents, origin and import purpose.

Coordination capability

Agent network in more than 60 countries.
Member of WCA, WCA China Global, VLA and HNLA.
Sea, air, road and rail logistics.
Customs clearance, C/O, permits, warehousing and domestic transport.

Support scope

Pre-ETA review: HS, policy, C/O, duties, label, claims and food safety dossier.
Compliance control: invoice, PL, B/L/AWB, C/O, COA, CFS/GMP and declaration dossier.
Coordination with agents, carriers, ETA and pre-alert.
Customs declaration, green/yellow/red channel handling and post-clearance archiving.

For shipments that may involve specialized inspection, permits, C/O or labeling requirements, enterprises should not wait until cargo arrival to start dossier review. Even a minor discrepancy between invoice, packing list, catalogue, datasheet, C/O or label may trigger additional document requests, delayed clearance or unplanned storage costs.

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