Procedures for importing cosmetics into Vietnam: Instructions from A-Z

Procedures for importing cosmetics into Vietnam play an important role in bringing products to the legal market and ensuring compliance with regulatory agencies. Enterprises need to follow the correct process from product announcement, import license application to quality inspection according to regulations of the Ministry of Health. Understanding procedures helps reduce legal risks, save time, and ensure products circulate smoothly.

Things to Note Regarding Importing Cosmetics into Vietnam

Before paying attention to import procedures, you also need to pay attention to the following issues to make the import go as smoothly as possible, including:

HS Code of Imported Cosmetics

According to international regulations on commodity coding systems (HS – Harmonized Commodity Description and Coding System), cosmetics are classified accurately. Below are some common HS codes:

Correctly determining the HS code is an important step to:

• Determine the correct tax policy;
• Calculate import tax rates;
• Follow customs procedures correctly.

Thus, depending on each type of cosmetic product, they will have different HS codes. You need to pay attention to choosing the appropriate HS code to determine the correct import tax rate.

What taxes are subject to imported cosmetics?

The tax system applied to imported cosmetics includes two types of taxes: import tax and value added tax:

1. Import Tax according to Clause 3, Article 5 of the Law on Export and Import Duties 2016:

• Tax rates range from 10% to 27% depending on each product according to detailed HS code;
• Calculated according to the formula: Import tax = Goods value × Import tax rate.

2. Value Added Tax (VAT) according to Clause 3, Article 9 of the Law on Value-Added Tax 2024:

• Fixed tax rate: 10%;
• Calculated according to the formula: VAT = (Shipment value + Import tax) × 10%.

Note:

• Goods value or customs value: is the value of the shipment when you declare at the customs clearance step (Value for import tax calculation = Cost of goods + international freight according to delivery conditions + additional amounts/costs incurred up to the port of import).
• Import tax rate: calculated in percentage (%) based on the latest Import-Export Tariff issued by the Ministry of Finance.

Thus, when importing cosmetic goods into Vietnam, businesses must bear two types of taxes: import tax for importing goods into Vietnam and value added tax on the value added when goods are circulated in the Vietnamese market.

Do cosmetics need to be declared before being imported into Vietnam?

Normally, cosmetic product declaration is required if organizations or individuals want to import and trade cosmetics in Vietnam. However, there are some exceptional cases where disclosure procedures are not required, including:

1. Importing cosmetics for research and testing:

• Need to send orders to import cosmetics for research and testing to the Drug Administration – Ministry of Health;
• The maximum quantity is 10 samples/product and is not allowed to circulate on the market.

2. Importing cosmetics as gifts or presents:

• Carry out import procedures at the Customs office;
• The total value of each receipt does not exceed the duty-free goods limit;
• Not allowed to be marketed for business.

3. Importing cosmetics to display at fairs, exhibitions or temporarily import for re-export:

• Must apply for temporary import and re-export license from the Ministry of Industry and Trade;
• For display purposes only, not for circulation on the market.

Thus, to do cosmetic business in Vietnam, it is required to declare cosmetic products according to regulations. However, some special import cases do not require declaration, and those products are not allowed to circulate on the market.

Procedures for importing cosmetics into Vietnam

Long Phan Consulting Company provides you with information on documents and procedures for importing cosmetics into Vietnam as follows:

File

The list of documents according to Clause 2, Article 16 of Circular 38/2015/TT-BTC amended and supplemented by Circular 39/2018/TT-BTC is as follows:

• Customs declaration (Form No. 01 Appendix II issued with Circular 39/2018/TT-BTC). In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No 08/2015/ND-CP amended and supplemented in Clause 12, Article 1 of Decree No 59/2018/ND-CP, The customs declarant shall declare and submit 02 original copies of the customs declaration according to form HQ/2015/NK Appendix IV issued with this Circular;
• Commercial invoice or document of equivalent value in case the buyer must pay the seller: 01 photocopy. Note: In case the goods owner purchases goods from a seller in Vietnam but is designated by the seller to receive goods from abroad, the customs authority accepts the invoice issued by the seller in Vietnam to the goods owner.
• Commercial invoice (photocopy);
• Bill of lading;
• Valid cosmetic declaration form;
• Documents of eligibility for import;
• Value declaration;
• Certificate of origin;
• Document of specialized examination results.

You need to prepare all the above documents and papers so that the import of cosmetics can take place quickly and smoothly.

Procedure

Below are some basic steps in the process of importing cosmetics into Vietnam:

Step 1: Fill out the Customs Declaration

• Time limit: Within 30 days from the date the goods arrive at port;
• Use the electronic system of Customs.

Step 2: Open the Customs Declaration

• Time limit: Within 15 days from the date of declaration;
• Bring a complete set of documents.

Step 3: Customs Clearance

• Check documents by customs officers;
• You pay all taxes;
• Time: 02 working hours to check documents and 08 working hours to physically check goods.

Step 4: Shipment of Goods

• Prepare orders to release goods;
• Transport to storage warehouse.

Ensuring compliance with the above steps will help make the process of importing cosmetics into Vietnam convenient and fast, saving storage costs and other incurred costs.

Full-service importing cosmetics into Vietnam provided by Long Phan Consulting Company

We provide full-service solutions for importing cosmetics into Vietnam as follows:

• Determine the appropriate HS code for the product;
• Drafting cosmetic declaration documents;
• Consulting on product label standards according to Vietnamese regulations;
• Declare customs, pay import tax and VAT;
• Consulting throughout the cosmetic import process.

Long Phan Consulting is committed to providing dedicated and reputable services, offering comprehensive support for all procedures involved in importing cosmetics into Vietnam quickly and efficiently.

Some frequently asked questions about procedures for importing cosmetics into Vietnam

Long Phan Consulting Company would like to provide you with some common questions about procedures for importing cosmetics into Vietnam:

Which cosmetics need to be declared before import?

Most cosmetics for commercial purposes require declaration before being imported into Vietnam. This includes skin care, makeup, and cleaning products.

Is it possible to import cosmetics in small quantities for personal use?

For cosmetics that are gifts or gifts with small quantity and value, you can import them without declaration, but resale is not allowed.

How long does it take to announce cosmetics?

Cosmetic publication time may vary, but it usually takes 15 to 20 working days after submitting a complete application.

What documents are needed to prove the origin of cosmetics?

You need to provide a certificate of origin (C/O) to prove the origin of the cosmetics.

What regulations do imported cosmetic labels need to comply with?

Labels need to have full information about ingredients, uses, instructions for use, and manufacturer information, translated into Vietnamese.

 What happens if cosmetics are imported without declaration?

Goods may be confiscated, and you may be subject to administrative fines.

Is it necessary to check the quality of cosmetics before importing?

Quality testing is important to ensure products meet Vietnam’s safety and quality standards.

How is cosmetic import tax calculated if there are many types of items in the shipment?

Import tax is calculated based on the HS code of each item, so each product may have a different tax rate.

Can used cosmetics be imported?

Normally, used cosmetics are not allowed to be imported into Vietnam for safety and hygiene reasons.

Things to note when choosing a cosmetics import service unit?

You should choose experienced, reputable units that understand legal regulations and have the ability to provide professional advice and support.

Conclude

Thus, you must comply with the documents, order and procedures for importing cosmetics into Vietnam in accordance with regulations. If you need detailed advice on cosmetic import procedures. Please contact Long Phan Consulting Company immediately via the hotline: 0906735386 to receive professional and quick support from a team of experts.