Vietnam is experiencing significant growth in the import of cosmetics. To facilitate this process, the government has signed multiple free trade agreements with various countries, reducing import duties on cosmetics to 0 – 5%. If you have not yet taken advantage of this potential opportunity, now is the perfect time to learn more about the cosmetic import procedures!
Definition of Cosmetics
Cosmetics include substances or preparations applied to external parts of the human body such as skin, hair, nails, lips, and external genital organs, as well as teeth and oral mucosa. Their functions include cleansing, perfuming, altering appearance, correcting body odor, protecting, and maintaining human health and beauty.
Registration and Declaration of Imported Cosmetics
The declaration and registration of imported cosmetics are carried out at the Drug Administration of Vietnam, under the Ministry of Health. This agency is responsible for granting permits and ensuring the safety of cosmetic products sold on the market. All businesses importing cosmetics must complete the product declaration procedure before importing.
Cosmetic Declaration Dossier Includes:
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Business license with relevant trading activities.
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Product circulation announcement form.
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Free Sale Certificate (CFS).
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Authorization letter from the product owner to the importing company.
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Percentage composition table of the product.
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Detailed information about the cosmetic product.
Since cosmetic formulations may change over time, businesses must check product composition for each new shipment. Any changes require a new product declaration to avoid penalties during customs inspections.
HS Code and Import Duties for Cosmetics
HS Code
The HS code is an internationally standardized product classification system used to determine applicable import duties. Businesses must determine the actual composition of their products and consult the Customs Inspection Department for the correct HS code.
Most imported cosmetics fall under the following categories:
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3304: Cosmetics and skincare preparations (excluding pharmaceuticals), including sun protection and nail care products.
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3401: Cleaning products.
Import Duties on Cosmetics
Imported cosmetics are subject to a 10% VAT, with import duty rates ranging from 10 – 27%, depending on the country of origin.
Formula for calculating import duties:
Import duty = Product value x Import duty rate
Businesses may apply for C/O form E, C/O form VK, or C/O form AK to qualify for special preferential tax rates.
Customs Clearance Procedures for Imported Cosmetics
After completing the product declaration, businesses proceed with transporting goods to the port, customs declaration, and clearance procedures. Cosmetics are frequently subject to physical inspection by customs to ensure consistency with the product declaration.
Customs Documents for Importing Cosmetics Include:
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Customs declaration form for cosmetic goods.
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Foreign trade contract, Invoice.
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Packing List, Bill of Lading (B/L).
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Product Declaration Form (approved and valid registration number from the Drug Administration of Vietnam).
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Certificate of Origin (C/O – original or electronic version for preferential import tax rates).
Once the documentation is complete, customs will inspect and clear the shipment at the time of processing.
Cosmetic Product Labeling
After customs clearance, businesses must add supplementary labels to comply with regulations before distributing products in the market.
The supplementary label must include:
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Product name and primary function.
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Full list of chemical ingredients.
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User instructions.
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Country of manufacture.
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Name and address of the responsible business entity (in Vietnamese).
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Net weight or volume.
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Manufacturing date and expiration date.
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Safety warnings.
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Batch number.
The above steps outline the key procedures for importing cosmetics into Vietnam. Adhering to these regulations will help businesses legally and safely introduce their products to the market.
