Glass bottles and glass jars are often described too broadly on the invoice, while customs classification depends on capacity, packing function, whether caps/pumps/droppers are imported together, whether the goods are new or used, and whether the intended use is cosmetic, food-contact or pharmaceutical packaging. If the HS Code is wrong, accessories are classified incorrectly, the C/O description does not match, or the label information is unclear, the shipment may be queried, routed for document/physical inspection, delayed in clearance and incur DEM/DET. This article provides an E2E map for pre-ETA review: HS code, duties, C/O, specialized policy, documents, clearance process and critical risks.

QUICK FACTS

Item	Review points
Product	Empty glass bottles/jars used as cosmetic packaging: serum bottles, essential oil bottles, cream jars, mini perfume bottles, glass dropper bottles.
Reference HS	Heading 7010; commonly 7010.90.99 for “other” containers or 7010.90.91 if capacity exceeds 1 litre.
Reference duties	MFN 20% for 7010.90.91/7010.90.99; ordinary duty reference 30%; VAT baseline 10% or review VAT reduction policy if eligible.
Key policy	Goods labelling, HS classification, C/O and accessory control. Empty glass packaging is not a finished cosmetic product.
Specific risks	Fragile goods, incorrect capacity, confusion with pharmaceutical/household glassware, wrongly bundled caps/pumps/droppers, printed brand/claims not matching the product plan.

Legal note: This content applies to empty glass bottles/jars used as cosmetic packaging. It does not automatically apply to household glassware, food-contact packaging, pharmaceutical vials, ampoules, filled cosmetic products or used packaging. Review must be made against catalogues, images, capacity, material, accessories, labels and actual import purpose.

SCOPE OF APPLICATION

This article applies only to empty glass bottles/jars used as cosmetic packaging, including glass bottles, jars, dropper bottles or bottles with closures used for serum, essence, cream, oil, mini perfume or personal care products. It does not automatically apply to kitchen glassware, food-contact packaging, pharmaceutical vials, ampoules, filled cosmetic products or used glassware.

If plastic caps, aluminium caps, pumps, sprayers, droppers, gaskets or paper boxes are imported together, classification must be reviewed by set or by individual component.
If bottles/jars are printed with brand, claims, ingredients or instructions, labelling and intellectual property risks must be reviewed.
Food, pharmaceutical, medical or testing use may trigger different specialized policies.
Review according to catalogue, datasheet, model, capacity, material and actual import purpose.

CLASSIFICATION & PRODUCT IDENTIFICATION

Commercial identification

Product description should show capacity, style and packaging use: glass bottle 30 ml, glass jar 50 g, dropper bottle, perfume bottle or cream jar.

Technical identification

Check glass type, capacity, neck finish, closure thread, coating, colour, printing, cap/pump/dropper and new/used condition.

Classification boundary

Glass containers for conveyance or packing usually fall under heading 7010; table/kitchen glassware may fall under other headings such as 7013.

Operational point

Fragile goods require detailed carton/pallet packing list, packing photos and handling instructions for inspection.

Criteria	Documents to compare	Risk if misdescribed	Suggested goods description
Capacity and use	Catalogue, drawing, invoice, packing list	May lead to wrong subheading between 7010.90.91 and 7010.90.99 or confusion with household glassware	Empty glass bottle/jar for cosmetic packaging, capacity …ml/…g
Accessories included	BOM, packing list, photos, contract	Caps/pumps/droppers may require separate HS review if imported separately	Glass jar with cap / glass bottle with dropper for cosmetic packaging
Material and surface treatment	COA, specification, test report if any	Incorrect description of coloured, coated, frosted or printed glass	Amber/clear/frosted glass bottle, with or without printing
Intended use	PO, contract, catalogue, written confirmation	Confusion with pharmaceutical, food or household use	Empty glass container for cosmetic packaging, not filled product
Goods condition	Contract, photos, new-goods declaration	Used packaging creates hygiene, environmental and policy risks	Brand-new, unused, never filled with product

HS CODE – DUTIES – C/O

HS classification must be based on packing function, capacity, structure and import condition. Avoid generic descriptions such as “glassware” or “cosmetic package” without supporting documents, as they may lead to household glassware, pharmaceutical packaging or accessory classification issues.

Reference HS	When applicable	Risk if misapplied	Documents to verify
7010.90.99	Other glass containers commonly used as small cosmetic packaging, not falling under pharmaceutical or over-1-litre subheading	Primary reference code; verify capacity and use	Invoice, catalogue, photos, capacity, packing list
7010.90.91	Other containers with capacity over 1 litre	Risk of wrong subheading if capacity is not shown	Catalogue, drawing, size, capacity
7010.20.00	Glass stoppers, lids and other glass closures	Not applicable to plastic/metal caps or pumps; review material	BOM, photos, closure material
7010.90.40	Phial-type bottles/vials for antibiotics, serum or injectable substances	Not for ordinary cosmetic packaging unless pharmaceutical nature is proven	Catalogue, intended use, pharmaceutical documents if any
7013.x	Glassware for table, kitchen, toilet, office or decorative use	Risk if actual goods are cups/jars sold as household goods rather than packing containers	Photos, catalogue, retail use

HS	MFN import duty	Ordinary duty	VAT	Notes
7010.90.99	MFN 20%	Ordinary reference 30%	VAT baseline 10%	Main reference for common cosmetic glass bottles/jars; check tariff at declaration date.
7010.90.91	MFN 20%	Ordinary reference 30%	VAT baseline 10%	Used when capacity exceeds 1 litre.
7010.20.00	MFN 20%	Ordinary reference 30%	VAT baseline 10%	Only for glass closures; plastic/metal accessories require separate review.
7010.10.00	MFN 10%	Ordinary reference 15%	VAT baseline 10%	Ampoules; not for ordinary cosmetic bottles/jars.
7010.90.40	MFN 5%	Ordinary reference 7.5%	VAT baseline 10%	Only when the goods match pharmaceutical vial descriptions.

Preferential C/O/FTA to review

Route/origin	Form/document	Reference preference	Documents to compare	Risk
ASEAN / ATIGA	Form D	May be 0% if origin rules are met	Origin criterion, description, HS, country of origin, direct transport	Wrong form or vague “glassware” description may deny preference.
China / ACFTA or RCEP	Form E or RCEP C/O	RCEP for many 7010 lines shows 0% in the schedule; ACFTA must be checked	CTH/RVC if applicable, third-party invoice, B/L	C/O HS must match declaration or be explainable.
Korea / AKFTA, VKFTA, RCEP	Form AK, VK or RCEP C/O	Deep preference may apply; check tariff schedule by HS	C/O, invoice, packing list, direct transport	Mismatch between label origin and C/O may trigger queries.
Japan / VJEPA, AJCEP, CPTPP, RCEP	Form VJ, AJ, CPTPP or RCEP	Review preferential rates by agreement and year	C/O/statement of origin and origin criteria	Third-country materials require rule-of-origin review.
EU / EVFTA and UK / UKVFTA	EUR.1 or eligible self-certification	Preferential duty may apply under the schedule if origin is satisfied	Origin document, exporter reference if any, invoice	Overly general description increases denial risk.
Australia–New Zealand / AANZFTA, CPTPP, RCEP	AANZ, CPTPP or RCEP C/O	Review rate and direct transport conditions	C/O, B/L, invoice	Issued-retrospectively C/O or third-party invoice needs review.

Pre-ETA C/O checklist

Correct C/O form or origin statement under the applicable FTA.
HS, goods description, capacity, quantity, weight and value consistent with invoice, packing list and B/L.
Origin criteria such as WO, RVC, CTH or CTSH consistent with the FTA rule.
Check third-party invoice, direct transport, issue date, signature/seal or self-certification mechanism.
Review draft C/O before ETA, not after cargo arrival.

APPLICABLE SPECIALIZED POLICIES

Goods scenario	Possible policy	Documents to check	Authority/portal	Timing	Risk notes
Empty glass bottles/jars for cosmetic packaging	Normal customs clearance, HS classification, goods label, C/O if preference is claimed	Invoice, packing list, B/L/AWB, catalogue, photos, C/O	Customs; VNACCS/VCIS	Before ETA	Do not treat as finished cosmetics; focus on HS, description, label and accessories.
Bottles/jars with caps, pumps, droppers or sprayers	Review classification as a set or by component depending on packing and documents	BOM, photos, packing list, accessory material	Customs	Before invoice/packing list finalisation	Plastic/metal/pump accessories may not share the glass bottle HS.
Printed brand/claim on bottles or jars	Review label, brand, IP and consistency with intended product	Artwork, printed label, contract, brand authorization if any	Customs/market surveillance if relevant	Before production/printing	Incorrect brand/claim may create post-clearance risk.
Food-contact or pharmaceutical use	May trigger food/pharma/medical regulations outside this article	Intended use, material standard, COA/test report	Relevant specialized agency	Before order placement	Separate cosmetic packaging from food/pharmaceutical packaging.
Used/refurbished goods	Policy, hygiene, environmental and suitability risks	New-goods declaration, photos, contract	Customs and other agencies if relevant	Before purchase	Used packaging is not recommended for cosmetic manufacturing without separate compliance review.
Imported by EPE/FDI/cosmetic factory	Review import type, consumption norms, warehouse control and reconciliation	PO, processing contract, norms, production plan	Customs managing EPE/FDI	Before declaration	Wrong customs regime or missing norm linkage may affect reconciliation.

LEGAL DOCUMENTS TO REVIEW

Document group	Document name/number	Issuing authority	Effectiveness/timing	Role in procedure	Key article/appendix	Review note
Law	Customs Law 2014	National Assembly	In force; check amendments	Customs procedures and supervision	Declaration, documents and physical inspection	Review declarant obligations.
Decree	Decree 08/2015/ND-CP as amended by Decree 59/2018/ND-CP and Decree 167/2025/ND-CP	Government	Decree 167/2025/ND-CP effective 15 Aug 2025	Detailed customs procedures	Documents, declaration, inspection and supervision	Check current rules at declaration date.
Circular	Circular 121/2025/TT-BTC	Ministry of Finance	Effective 01 Feb 2026	Amends customs/tax procedures for imports/exports	Relevant declaration data and appendices	Review effective version.
Decree	Decree 43/2017/ND-CP and Decree 111/2021/ND-CP	Government	Decree 111/2021/ND-CP effective 15 Feb 2022	Goods labelling	Label content, origin, responsible party	Important for imported/printed packaging.
Tariff	Current MFN import tariff under Decree 26/2023/ND-CP and any amending/supplementing documents	Ministry of Finance/Government	Check at customs declaration date	Determines MFN rates for HS 7010	7010.90.91/7010.90.99 reference MFN 20%	Do not use duty rate without checking current tariff.
Decision	Decision 15/2023/QD-TTg	Prime Minister	In force per document	Ordinary import duty	Ordinary duty when MFN/FTA is not available	Ordinary duty reference often 150% of MFN if no specific rate.
Decree	Decree 174/2025/ND-CP	Government	Effective 01 Jul 2025	VAT reduction policy under Resolution 204/2025/QH15	Appendices/exclusions if any	Check VAT at declaration date.

VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS

Businesses may search legal documents by document number on the Government portal, Ministry of Finance website, Vietnam Customs website or issuing authority website. Businesses should cross-check the legal portal or issuing authority website before application.

Cổng TTĐT Chính phủ Bộ Tài chính Tổng cục Hải quan

CUSTOMS CLEARANCE DOCUMENTS

Commercial documents

Commercial Invoice, Packing List, B/L or AWB, contract/PO, C/O if claiming preference, catalogue, photos and model/capacity list.

Technical documents

Catalogue, drawing/specification, COA/test report if any, glass material, capacity, neck finish/closure and packing method.

Label and brand documents

Outer carton label, printed bottle/jar artwork, Vietnamese sub-label if circulated, brand authorization if printed with third-party brand.

Logistics documents

Booking, pre-alert, packing photos, pallet list, fragile handling note and damage records if inspected.

Document group	Required documents	Used for	Prepared by	Common errors	Pre-ETA check
Commercial	Invoice, packing list, B/L/AWB, contract/PO	Declaration, value, quantity	Shipper/importer	Generic name, missing capacity/carton count	Check description, capacity, quantity, weight, Incoterms
Technical	Catalogue, photos, specification, drawing	HS and product description	Manufacturer/shipper/importer	Cannot prove packing container under 7010	Keep model photos and catalogue by capacity
C/O	C/O or origin document	Preferential duty claim	Exporter/importer	Wrong HS, description, form or direct transport	Review draft before ETA
Labelling	Carton label, original label, printed artwork	Clearance/circulation/post-clearance	Importer/owner	Incorrect origin or responsible party	Match label with invoice, packing list and contract
Accessories	BOM and detailed list of caps/pumps/droppers	Classification and inspection	Shipper/importer	Accessory classification unclear	Separate accessory quantity and photos

CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT

Decision point	Question to answer	Evidence	Consequence	Recommended action
HS basis	Is it a packing container under 7010 or household glassware?	Catalogue, photos, capacity, use	Wrong HS/duty and query	Standardize description before declaration
Capacity	Over 1 litre or other?	Specification, drawing, packing list	Wrong subheading	Show exact ml/litre on documents
Accessories	Imported separately or assembled? Material?	BOM, photos, packing list	Query at physical inspection	Prepare component table
C/O validity	Correct form, origin criterion, HS and description?	C/O, invoice, B/L, packing list	Preference denied	Review draft C/O pre-ETA
Printed brand/label	Brand, claims, origin and printed content valid?	Artwork, label, contract, authorization	Labelling/IP risk	Review before production/printing
New/used condition	Brand-new and never filled?	Contract, photos, declaration	Hygiene/environment/policy risk	Require new-goods confirmation

PRACTICAL E2E CLEARANCE PROCESS

Step 1 – Pre-ETA review

Confirm heading 7010, capacity, accessories, C/O, VAT, labelling, goods condition and purpose.

Step 2 – Lock documents and technical files

Finalize invoice, packing list, B/L/AWB, catalogue, photos, specification and capacity list; ensure consistency.

Step 3 – Review specialized policies if any

Food/pharma/medical use, printed brand or used goods must be reviewed separately before arrival.

Step 4 – Customs declaration

Declare description, capacity, material, quantity, origin and C/O; prepare HS/value/accessory explanations for yellow/red channel.

Step 5 – Clearance, delivery and archiving

Receive goods, inspect fragile items, keep inspection photos, C/O, transport documents, labels and technical files.

PRE-ETA RISK CHECKLIST

Risk	Consequence	Pre-ETA control	Documents to check
Generic description “glassware”	May be classified as household glassware	Specify empty glass bottle/jar for cosmetic packaging and capacity	Invoice, catalogue, photos
Unclear caps/pumps/droppers	Accessory HS/duty query	Prepare BOM and detailed packing list	BOM, packing list, photos
C/O description/HS mismatch	Preference denied	Review draft C/O pre-ETA	C/O, invoice, B/L, packing list
Missing capacity/model	Wrong subheading and weak explanation	State capacity and model on documents	Catalogue, specification, packing list
Printed brand/claim not reviewed	Labelling/IP/post-clearance risk	Check artwork, label and authorization	Artwork, label, PO, contract
Weak fragile packing proof	Damage/dispute during inspection or delivery	Request packing photos and pallet list	Packing photos, pallet list, delivery records

FAQ – COMMON BUSINESS QUESTIONS

Do empty glass bottles/jars require cosmetic product notification?

Empty packaging itself is not a finished cosmetic product. The finished cosmetic product packed in it must meet separate cosmetic notification requirements before circulation.

What HS code is commonly used?

Usually heading 7010, commonly 7010.90.99 or 7010.90.91 depending on capacity. Review actual documents.

Can caps, pumps and droppers be declared together?

Not always. If imported separately or made of different materials/mechanisms, separate HS review may be needed.

Is Vietnamese labelling required?

Imported goods must comply with goods-labelling rules depending on circulation and import form. Review carton/original labels and origin information.

Can C/O reduce duty?

Yes, if form, HS, description, origin criterion and direct transport are valid.

Does this apply to food or pharmaceutical packaging?

No automatic application. Food-contact or pharmaceutical packaging may have different HS and policies.

Can used packaging be imported?

Do not conclude without review. Used packaging has hygiene, environmental and suitability risks for cosmetics.

IMPLEMENTATION SUPPORT FROM TGIMEX

This article maps HS code, duties, C/O, labelling, technical documents and control points for glass bottles/jars used as cosmetic packaging. Each shipment should still be reviewed against catalogue, capacity, accessories, documents, origin and actual import purpose.

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Pre-ETA review

Confirm HS 7010.90.99 or suitable subheading.
Check C/O, duties, VAT, label and accessories.
Review fragile cargo, packing and inspection risk.

Compliance document control

Cross-check invoice, packing list, B/L/AWB and C/O.
Verify catalogue, photos, specification, capacity and model list.
Lock product description, origin and quantity before declaration.

Logistics & customs execution

Coordinate agents/carriers, ETA and pre-alert.
Prepare declaration and handle green/yellow/red channels.
Deliver domestically, inspect fragile goods and archive files.

For shipments with HS, C/O, labelling or accessory risks, businesses should not wait until cargo arrival to review documents. A small mismatch among invoice, packing list, catalogue, C/O or carton labels may lead to document supplementation, delayed clearance or unplanned storage costs.

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