Guide to Cosmetics Import Procedures to Vietnam

Imported cosmetics are a unique category of goods. Import, export, commercial, and distribution activities for cosmetics must comply with the Ministry of Health’s regulations. So, what is the process for customs clearance of imported cosmetics? The answer will be provided in the following article.

I. Cosmetic Import Policies

Based on the regulations outlined in Circular 06/2011/TT-BYT, before cosmetics are distributed in the market, these products must be registered with the competent state authority and receive a product declaration receipt number. According to Decree 155/2018/ND-CP issued by the Government on November 12, 2018, importers are not necessarily required to present the product declaration receipt number to customs authorities. However, the person handling the procedures must ensure they have this number before officially marketing the product.

II. HS Code and Import Tax for Cosmetic Items

Identifying the correct HS code is the first step businesses must take before proceeding with the import procedures of goods. Depending on the unique characteristics of the products, they will be classified into different groups corresponding to each HS code. Thus, by determining the HS code, businesses will understand the procedures they need to carry out and the tax obligations they must fulfill. Specifically, for some cosmetic items:

·      SHAMPOOS, HAIR SPRAYS, HAIR CURLERS, HAIR DYE, HAIR CARE PRODUCTS: HS code category 3305. Normal preferential import tax: 15%-20%, import tax from Korea, using AK or VK C/O form is 0%-5%; import tax from ASEAN countries (Thailand, Malaysia, etc.), using D C/O form is 0%; import tax from China using C/O form is 0%.

·      FACE WASH, SKIN CREAM, BODY LOTION, SKIN CARE MASKS, SUNSCREEN, LIPSTICK, SKIN CARE PRODUCTS: HS code category 3304. Normal preferential import tax: 10%-22%, import tax from Korea, using AK or VK C/O form is 5%, import tax from ASEAN countries (Thailand, Malaysia, etc.), using D C/O form is 0%, import tax from China using C/O form is 0%.

III. Customs Procedures for Importing Cosmetics

1. Cosmetic Import Declaration Procedure

This is a mandatory procedure for cosmetic importers.

According to Circular 06/2011/TT-BYT, the cosmetic declaration file includes:

·      Detailed product information: manufacturer/assembler; local company responsible for marketing the cosmetics; local company representative; Importer and list of product ingredients;

·      Importer’s Business Registration Certificate or Investment Certificate, stating permission to trade cosmetics;

·      Free Sale Certificate (CFS) for cosmetics approved in the country of origin, legalized by the consulate;

·      Manufacturer’s Authorization legalized by the consulate;

·      Cosmetic Import Declaration Form: 2 copies;

·      Composition percentage of the imported cosmetic product;

·      The declaration is valid for 5 years from the issuance date.

However, the following cases do not require cosmetic declaration:

·      Import for research or testing purposes.

·      Gifts, not for commercial purposes.

·      Display items.

2. Cosmetic Import Customs Documentation

After the cosmetic declaration, the next step is customs clearance for the shipment. The customs documentation includes:

·      Bill of Landing.

·      Sea Freight Invoice.

·      Commercial Invoice.

·      Packing List.

·      Port of Loading Surcharges Invoice.

·      Cosmetic Declaration Receipt.

After submitting documents to customs, they are responsible for inspection and clearance.

 3. Cosmetic Product Labeling

After customs clearance, companies must add supplementary labels to ensure label contents comply with regulations before market release.

Complete label information should include:

·      Product name and function;

·      Full ingredient formula;

·      Usage instructions;

·      Country of origin (cosmetic production location);

·      Name and address of the company or individual responsible for selling the product (in Vietnamese);

·      Weight or volume;

·      Manufacture or expiry date and best before date (DD/MM/YYYY) – mandatory for products stable under 30 months;

·      Safety warnings;

·      Batch number.

Note:

·      Product ingredients may change over time. Before each new import, companies should check if product components have changed.

·      Any changes require a new Cosmetic Product Declaration to avoid customs requesting container inspection upon arrival.

·      If the original product label does not match the Cosmetic Product Declaration, companies can face administrative fines from 30 to 50 million VND. Within 30 days of the penalty, companies must submit a new Cosmetic Product Declaration. If not submitted within 30 days, customs will proceed with re-export.