Makeup and color cosmetics include lipsticks, cushions, powders, mascara, eyeliner, foundation, concealer, blush and makeup sets. If goods are declared only by trade name, importers may misclassify HS codes, miss cosmetic notification requirements, use incorrect Vietnamese labels, or apply claims beyond the cosmetic boundary. This guide provides an E2E review map before ETA covering HS, duties, C/O, cosmetic notification, labeling, technical documents and post-clearance retention.

QUICK SUMMARY

Policy group

Imported cosmetics; a cosmetic product notification receipt number is required before market circulation.

Reference HS codes

3304.10 / 3304.20 / 3304.91 / 3304.99

Key checkpoints

POA, formula/ingredient list, label artwork, claims, C/O, Vietnamese label and PIF should match before ETA.

Note: This article applies to finished makeup products. Products with treatment, antibacterial, SPF, strong whitening claims, aerosol/flammable formats or dangerous-goods risk must be reviewed separately based on actual dossiers.

Illustration for Import Procedure Guide for Makeup and Color Cosmetics — Illustration of the product group and document review before customs clearance.

TERMS AND PROCEDURE SIGNIFICANCE

Cosmetic notification

A regulatory notification dossier submitted before importation/market circulation.

POA

Power of Attorney from the manufacturer or owner to the responsible entity in Vietnam.

PIF

Product Information File to be retained and presented upon authority request.

Claim

Product functions or statements on labels and marketing; non-cosmetic claims may trigger reclassification.

Vietnamese label

Supplementary label containing mandatory Vietnamese information before circulation.

C/O

Certificate of Origin used to claim preferential duty if FTA conditions are met.

Makeup procedures affect three layers: pre-clearance, pre-market circulation and post-clearance retention. The dossier must align commercial documents, cosmetic notification data, labels and product technical information.

DETAILED PRODUCT CLASSIFICATION AND IDENTIFICATION

Do not consolidate all makeup products under one HS code or one notification dossier where product formula, name, function, shade, label or manufacturer differs. Review label artwork, ingredient list, formula statement, SKU, COA, SDS/MSDS and actual import purpose.

DETAILED PRODUCT CLASSIFICATION TABLE

Product group / situation	Technical signs to check	Examples	Evidence	Possible policy	Dossier to compare	Application note
Lip products	Stick/liquid/cream, pigments, lip claims	Lipstick, lip tint, lip gloss	Ingredient list, artwork, COA	Cosmetic notification, labeling, lip makeup HS	POA, notification, original label	Treatment or dark-lip claims must be reviewed carefully.
Eye makeup	Eye-area use, liquid/pen/gel/powder form	Mascara, eyeliner, eyeshadow	Specification, formula summary, label	Cosmetic notification and claim review	PIF, colorant list, label	Eye-area safety claims should be supported.
Face base and concealer	Cream/liquid/cushion/stick/powder; SPF if any	Foundation, cushion, BB/CC cream	Catalogue, artwork, formula, SPF data	Cosmetic notification; SPF claim review	Ingredient, claim support, label	SPF/PA claim may require stronger substantiation.
Powder, blush, contour	Loose/compressed powder or cream form	Powder, blush, highlighter	COA, SDS, artwork	HS 3304.91 or 3304.99 depending form	Invoice, PL, label, formula	Powder form is a key HS classifier.
Makeup sets	Multiple items/SKUs in one kit	Holiday makeup kit	SKU list, item list, artwork	May require multiple notifications	Notification for each item	One set is not automatically one dossier.
Samples/testers/promotions	Internal sample or consumer-facing item	Tester lipstick, sample cushion	Import purpose, contract, label	Notification may still be required if circulated	Purpose statement, invoice, label	Free goods still require review if given to consumers.

HS CODE – DUTIES – C/O

Makeup products usually fall under HS heading <strong>3304</strong>, but classification must be based on main use, application area, dosage form, ingredients, packaging and claims. Lip, eye, powder, foundation/cushion, nail products and anti-acne/sunscreen-claim items may fall under different subheadings and MFN rates. The rates below are operational references and must be checked against the tariff schedule in force on the declaration date and the final HS code.

Control point: do not apply one 20% MFN rate to all 3304 items. Eye makeup, nail products, powders, creams/lotions and acne-prevention preparations may have different MFN and preferential rates.

PROPOSED HS CODE – DUTIES – C/O TABLE

Reference HS	Suitable product group	Classification basis	Application condition	Ordinary import duty	MFN import duty	VAT	C/O/FTA to review	Documents to check
3304.10.00	Lip makeup: lipstick, lip tint, lip gloss, tinted lip balm	Main application area is lips; cosmetic/decorative use	Finished lip product, not a medicinal treatment	30% reference if MFN is 20%	20% reference	Check 8%/10% by VAT policy on declaration date	ACFTA/ATIGA/RCEP/VKFTA/AKFTA/EVFTA/CPTPP…	Label, formula, ingredient list, invoice, C/O, product photo
3304.20.00	Eye makeup: mascara, eyeliner, eyeshadow, brow gel used around eyes	Main application area is around eyes	Cosmetic preparation, not separate applicators/tools	33% reference if MFN is 22%	22% reference	Check 8%/10%	Preferential C/O by origin route	Artwork, ingredient, catalogue, SDS if gel/solvent based
3304.30.00	Nail preparations in a makeup set: nail lacquer, nail gel, remover	Main use for nails; DG risk may arise for flammable solvents	Only when the set contains nail products	33% reference if MFN is 22%	22% reference	Check 8%/10%	Review FTA and direct transport	SDS/MSDS, solvent composition, label, packing mode
3304.91.00	Powders, whether or not compressed: loose powder, compact powder, setting powder, pressed blush powder	Physical form is powder; makeup/skin beautifying use	Powder products, pressed or loose	33% reference if MFN is 22%	22% reference	Check 8%/10%	C/O by final HS	COA, SDS, powder/pressed form, talc/mica/pigment data
3304.99.20	Anti-acne preparations if claims/instructions show this function	Claim and active ingredients indicate acne-prevention function	Use only when label/function matches; avoid crossing into drug claims	15% reference if MFN is 10%	10% reference	Check 8%/10%	FTA by route; C/O cannot cure wrong claims	Claim support, formula, active ingredients, label, PIF
3304.99.30	Creams/lotions for face or skin: cream/lotion foundation, BB/CC, cushion with cream/lotion nature	Cream/lotion form applied to face/skin	Not lip/eye/nail/powder or acne-prevention line	27% reference if MFN is 18%	18% reference	Check 8%/10%	EVFTA/CPTPP/RCEP/ACFTA… by final HS	Formula, texture, label, product photo, catalogue
3304.99.90	Other 3304 preparations: liquid/cream highlighter, primer, setting spray if not elsewhere specified	Residual line after excluding more specific subheadings	Use only when no specific 3304 subheading fits	27% reference if MFN is 18%	18% reference	Check 8%/10%	FTA tariff by final HS	Artwork, ingredient list, function, SDS if spray/solvent based

Tax note: Ordinary import duty is commonly calculated at 150% of the MFN rate where no separate ordinary rate applies; confirm against the tariff schedule at declaration time.

PREFERENTIAL C/O/FTA TABLE BY IMPORT ROUTE

Origin route	FTA	C/O or origin document	Special preferential rate if substantiated	Application condition	Documents to check	Application note
ASEAN	ATIGA	Form D	Often 0% for many 3304 lines if conditions are met	Origin criterion, direct transport and goods description must match	Form D, invoice, B/L, packing list, SKU list	Check each 8-digit HS; shade/SKU changes must not distort goods description.
China	ACFTA or RCEP	Form E or RCEP C/O	ACFTA shows 0% for many 3304 lines; RCEP requires separate schedule review	Correct form, valid origin criterion, correct third-party invoicing if any	C/O, third-party invoice if any, transport docs	Do not use ACFTA where origin or C/O data is not valid.
Korea	AKFTA/VKFTA/RCEP	Form AK, VK or RCEP	AKFTA reference for several 3304 lines is around 5%; VKFTA/RCEP must be checked by final HS	Correct form and direct transport	C/O, invoice, packing list, contract	Different Korea-related FTAs may produce different duty rates.
EU	EVFTA	EUR.1 or origin statement where eligible	EVFTA 2026 reference: lip 2.7%, eye/powder 3.1%, nail 2.7%, 3304.99.20 1.2%, 3304.99.30 around 2.5%; many lines reach 0% from 2027	Origin rule and origin document must be valid	EUR.1/origin statement, invoice, transport docs	Review each final HS code; do not apply one rate to the whole makeup set.
UK, CPTPP, Australia/New Zealand, India, Hong Kong	UKVFTA, CPTPP, AANZFTA, AIFTA, AHKFTA	UK EUR.1/statement, CPTPP origin certification, Form AANZ, AI, AHK	May provide deep preferences if rules are met; exact rate must be checked by FTA schedule and import year	Correct mechanism and direct transport	Origin declaration/C/O, invoice, transport docs	CPTPP origin certification is not always handled like traditional paper C/O.

DOSSIER SET AND SUBMISSION METHOD

For makeup imported for commercial distribution, the dossier must be separated into commercial documents, cosmetic notification documents and customs-clearance documents. Before ETA, the importer should lock SKU, shade, product name, brand owner, manufacturer, responsible person, POA, CFS, ingredient list, label artwork and claims. Any mismatch between notification data and import documents can lead to amendment requests, storage cost and post-clearance risk.

OPERATIONAL DOSSIER CHECKLIST

Dossier group	Required documents	Used for	Prepared by	Common errors	Pre-ETA check
Commercial	Invoice, packing list, contract/PO	Value, quantity, SKU check	Shipper/buyer	Generic description “cosmetics”	Request item list by SKU, shade and size.
Transport	B/L/AWB, booking, arrival notice	Declaration and cargo release	Forwarder/carrier	Wrong consignee or notify party	Check before bill issuance.
Cosmetic notification	Notification form, POA, ingredients, labels	Submission to DAV via NSW	Importer/RA/brand owner	Wrong POA party, mismatched claims	Compare brand owner, manufacturer, responsible person.
Technical	Ingredient list, COA, MSDS/SDS, specification, artwork	Formula, claim, label and DG review	Supplier/QA	No INCI ingredient list	Lock final version before notification.
C/O	C/O or origin document	Preferential duty	Exporter	Wrong HS, description or origin criterion	Check form, issue date and direct transport.
Labeling	Original label, Vietnamese label, package images	Clearance, circulation, inspection	Importer/brand	Missing lot, expiry, responsible party	Compare with Decree 43/2017 and 111/2021.

The imported cosmetic notification dossier is submitted online via the National Single Window; the competent authority is the Drug Administration of Vietnam under the Ministry of Health.

LEGAL BASIS AND SPECIALIZED POLICY MATRIX

LEGAL BASIS TABLE

Document group	Document	Issuer	Effective/application point	Role	Key items	Review note
Notification dossier	POA and CFS for imported cosmetics	Manufacturer/owner; export-country authority issuing CFS	Applies by product dossier	Proves distribution authorization and free-sale status	POA should be notarized/legalized unless exempt; CFS must be valid or issued within 24 months if no expiry is stated	Check export country and CPTPP-specific treatment.
Circular	Circular 06/2011/TT-BYT	Ministry of Health	Core cosmetic management rule	Notification, PIF, cosmetic management	Notification form, PIF, claims	Check amended versions.
Amending Circular	Circular 34/2025/TT-BYT	Ministry of Health	Effective 18 Aug 2025	Amends Circular 06/2011	Updated notification requirements/forms	Do not use obsolete forms if the system is updated.
Decree	Decree 43/2017/ND-CP	Government	Effective 01 Jun 2017	Goods labeling	Mandatory label information	Applies to original/Vietnamese labels.
Amending Decree	Decree 111/2021/ND-CP	Government	Effective 15 Feb 2022	Amends labeling rules	Origin and label requirements	Review when original label lacks information.
Tariff	Decree 26/2023/ND-CP	Government	Effective 15 Jul 2023	MFN tariff	Chapter 33, heading 3304	Check tariff at declaration date.
Administrative procedure	Procedure 1.002088	National Public Service Portal/DAV	Current published data	Imported cosmetic notification receipt	Submission via NSW	Check fees/timing at submission date.
FTA/C/O	Special preferential import tariff schedules under applicable FTAs	Government/Ministry of Finance	According to each FTA schedule	Special preferential duty treatment	Origin criteria and C/O documents	No preferential duty should be applied if the C/O form or goods description is inconsistent.

SPECIALIZED POLICY MATRIX

Goods situation	Document to review	Possible policy	Authority/portal	Trigger condition
Finished makeup for sale	Circular 06/2011 and Circular 34/2025	Cosmetic notification	DAV via National Single Window	Market circulation in Vietnam.
SPF/PA or sunscreen claim	Cosmetic claim guidance	Claim substantiation review	DAV/inspection authority	SPF claim on label/marketing.
Treatment/antibacterial claims	Cosmetic classification rules	Possible reclassification	DAV/specialized authority	Claims exceed normal cosmetic function.
Aerosol or flammable products	SDS/MSDS and transport DG rules	Dangerous goods review	Carrier/airline/port/warehouse	Low flash point, UN number or hazard class.
Makeup sets	Notification rules per item	Multiple notifications may be required	DAV/NSW	Different formula/name/label/manufacturer.
Samples, testers or promotional makeup	Cosmetic notification, labeling and import purpose rules	Notification obligations must be reviewed if circulated	Customs/DAV	Goods are given to consumers, sold, gifted or used for promotion.

VIEW / DOWNLOAD ORIGINAL LEGAL TEXTS

Circular 06/2011/TT-BYT Circular 34/2025/TT-BYT Procedure 1.002088 Decree 26/2023/ND-CP

PROCESSING TIME, FEES AND RISK COSTS

Step	Recommended timing	Time/fee if substantiated	Risk cost if delayed	Control note
SKU/formula/claim review	Before ETD/ETA	Depends on dossier completeness	Notification delay, label revision	Lock artwork and formula before filing.
Imported cosmetic notification	Before import/circulation	03 working days if the dossier is valid; may take 05 working days where supplementation is required; fee reference VND 500,000/notification	Goods arrive but cannot circulate	Check NSW/DVC at submission date.
HS/C/O review	Before C/O issuance	Depends on exporter	Loss of preference, document revision	Check HS 4/6 digits and goods description.
Customs clearance	Upon arrival	Depends on channel	Storage, DEM/DET, warehouse cost	Prepare catalogue, label and notification number.
Post-clearance/circulation	Before sale	Not fixed	Inspection, recall, labeling/claim penalty	Retain PIF and lot dossier.

PRACTICAL E2E WORKFLOW

Pre-ETA review

Confirm SKU, shade, formula, claim, labels, preliminary HS, C/O and sample/commercial status.

Lock documents and technical data

Compare invoice, packing list, B/L/AWB, artwork, ingredient list, POA, photos and COA/MSDS.

File or check cosmetic notification

For commercial imports, review the notification receipt number before market circulation.

Review HS, duties and C/O

Separate lip, eye, powder, face base and other makeup groups; review C/O before issuance.

Submit customs declaration

Green channel may release conditionally; Yellow checks documents; Red checks documents and physical goods.

Handle Vietnamese labeling

Check Vietnamese label, responsible party, lot number, expiry, ingredients, instructions and warnings.

Retain post-clearance dossiers

Keep PIF, notification, import records, C/O, labels, COA/SDS and lot documents for inspection.

FAQ

1. Is cosmetic notification mandatory for imported makeup?

Yes, if the product is put on the Vietnamese market. Internal samples still need purpose-based review.

2. Does a makeup set need multiple notifications?

Possibly, if the set contains items with different formula, name, function or manufacturer.

3. Is foundation with SPF different?

Yes. SPF/PA claims need substantiation and stricter review than non-SPF foundation.

4. What is the HS code for lipstick?

Commonly 3304.10.00, subject to actual product data.

5. Can the dossier proceed without POA?

POA is critical for notification; wrong or missing POA can lead to amendment requests.

6. Is pre-import testing always required?

Not for every case as an absolute rule, but quality/PIF documents must be retained and may be requested.

7. Can C/O reduce import duty?

Yes, if form, origin criterion, description, HS and direct transport comply with the relevant FTA.

8. Do testers/promotions need Vietnamese labels?

If they reach consumers or circulate in the market, labeling and notification duties must be reviewed.

OUTPUTS AND POST-CLEARANCE OBLIGATIONS

Typical outputs

Expected outputs include the cosmetic notification receipt number, cleared customs declaration, accepted C/O dossier where valid and Vietnamese supplementary label set ready for circulation. The importer should also monitor notification validity, changes in formula/product name/responsible person and whether amendment or re-notification is required.

Post-clearance duties

Retain PIF, notification, import dossier, labels and lot records; ensure actual claims and labels match the notified dossier.

SOLUTIONS FROM TGIMEX

For makeup, operational risk lies not only in freight and HS declaration but also in cosmetic notification, claims, labels, POA, C/O and post-clearance records. Pre-ETA review helps avoid goods arriving before being ready for market circulation.

HS – duties – C/O review

Separate lip, eye, powder, face base and makeup sets; review MFN, VAT and FTA preference.

Notification control

Check POA, responsible person, manufacturer, product name, variants, formula, claims and artwork.

Label and claim review

Compare original label, Vietnamese label, INCI ingredients, lot, expiry, warnings and claims.

Logistics coordination

Coordinate booking, transport documents, cargo release, warehouse/port handling and customs channel response.

DG screening

Review SDS/MSDS for aerosol, flammable solvent, nail products or transport hazard indicators.

Inspection-ready records

Organize PIF, notification, C/O, declaration, labels and lot dossiers for traceability.

Review makeup dossier checklist View related regulations

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