In order to properly determine import policies and procedures, it is necessary to first determine the HS code of the item.
COSMETICS COSMETICS COSMETICS
Most cosmetic products with subheading 3304 “Cosmetic or make-up preparations and preparations for skin care (other than pharmaceutical products), including sunscreen or tanning preparations; preparations for manicure or pedicure”
However, it should be noted that some cleaning products in daily life can be considered as cosmetics, but when imported, they may be required by customs authorities to apply codes under subsection 3401.
Below is the hs code table of cosmetics. You can watch it on the screen.
The above table lists the taxes to be paid when importing cosmetics under HS code
| HS | Description in the tariff | Examples of other goods/names | VAT (%) | NK ưu đãi (%) | NK thông thường (%) (**) | NK Ưu đãi đặc biệt (*) |
| 2022 | 2022 | 2022 | ||||
| 3304 | Mỹ phẩm hoặc các chế phẩm để trang điểm và các chế phẩm dưỡng da (trừ dược phẩm), kể cả các chế phẩm chống nắng hoặc bắt nắng; các chế phẩm dùng cho móng tay hoặc móng chân. | |||||
| 33041000 | – Chế phẩm trang điểm môi | Son môi, son dưỡng… | 10 | 20 | 30 | |
| 33042000 | – Chế phẩm trang điểm mắt | Bột nhũ mặt, phấn trăng điểm mắt, phấn kẻ mắt…. | 10 | 22 | 33 | |
| 33043000 | – Chế phẩm dùng cho móng tay và móng chân | nước sơn móng tay, Tinh dầu dưỡng móng, Dung dịch tẩy móng tay , …. | 10 | 22 | 33 | |
| – Loại khác: | ||||||
| 33049100 | – – Phấn, đã hoặc chưa nén | Phấn phủ trang điểm, Phấn trang điểm , Phấn thơm , phấn lót trang điểm, Phấn má …. | 10 | 22 | 33 | |
| 330499 | – – Loại khác: | |||||
| 33049920 | – – – Kem ngăn ngừa mụn trứng cá | Gel trị mụn, Kem chống mụn, Kem dành cho da mụn , Kem dưỡng da trị mụn trứng cá , Kem trị mụn, Kem trị mụn trứng cá …. | 10 | 10 | 15 | |
| 33049930 | – – – Kem và dung dịch (lotion) bôi mặt hoặc bôi da khác | Kem dưỡng da ban đêm , kem dưỡng da ban ngày , kem dưỡng da chân , kem dưỡng da chống nắng , kem dưỡng da làm săn chắc cơ thể , kem dưỡng da tay , Nước hoa hồng…. | 10 | 18 | 27 | |
| 33049990 | – – – Loại khác | Bộ sản phẩm dưỡng da, nhũ tương, mặt nạ, serum…. | 10/5 | 18 | 27 | |
| 34013000 | – Các sản phẩm và chế phẩm hữu cơ hoạt động bề mặt dùng để làm sạch da, dạng lỏng hoặc dạng kem và đã được đóng gói để bán lẻ, có hoặc không chứa xà phòng | Sữa rửa mặt, gel rửa mặt… | 10 | 27 | 40.5 |
TAX ON IMPORT OF COSMETICS
When importing cosmetics, importers need to pay VAT of 10% of cosmetics and the preferential import tax rate of cosmetics ranges from 10% to 27% depending on the HS code as shown in the table above.
In case cosmetics are imported from countries that have free trade agreements with Vietnam, they may enjoy special preferential import tax. You should note this content to enjoy the legal benefits of tax incentives, currently Vietnam has signed FTAs with more than 50 countries, so it is likely that the goods you import will enjoy special preferential import tax.
The detailed determination of HS code of an item must be based on the nature, composition, etc. of the goods actually imported. According to current regulations, the basis for applying HS codes to goods actually imported at the time of importation, on the basis of catalogs, technical documents (if any) or/and going to the Customs Inspection Department . The results of the actual inspection of the customs and the results of the Customs Inspection Department determined to be the legal basis for applying the code to the imported goods.
THE SET OF COSMETICS IMPORT OF COSMETICS NORMAL BUSINESS INCLUDES:
Declaration of imported goods
Contract, invoice, packing list (according to current regulations, importers only need to present invoice – Commercial invoice, however, in some cases, for clarification, the whole contract and packing can be presented. list with the customs office)
Bill of lading
The cosmetic product announcement sheet has been granted a receipt number by the Drug Administration – the Ministry of Health and is still valid
Proof of origin of goods: 01 original or electronic C/O in case you want to enjoy special preferential import tax
(See Regulations in Clause 5, Article 1, Circular 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance)
Goods to the port, customs clearance: Customs declaration, tax payment, …
Receive goods at the warehouse
After customs clearance: attach additional labels, keep documents…
PROCEDURES FOR ANNOUNCEMENT OF IMPORTED COSMETICS
Cosmetic announcement is the organization or individual responsible for bringing products to the market to declare to the competent state management agency, to announce that cosmetics will be circulated on the market.
Cosmetic products are under the specialized management of the Ministry of Health. When importing cosmetics, it is necessary to make cosmetic product declaration
According to the provisions of Circular 06/2011/TT-BYT: Cosmetic products must be issued by a competent state management agency with a receipt number of a cosmetic product announcement slip before putting the product into circulation when the market is not ready.
LEGAL DOCUMENTS ON COSMETIC MANAGEMENT
Circular No. 06/2011/TT-BYT dated January 25, 2011 of the Ministry of Health regulating the management of cosmetics
Circular No. 32/2019/TT-BYT dated December 16, 2019 of the Ministry of Health amending and supplementing Clause 4, Article 4 and Appendix No. 01-MP Circular No. 06/2011/TT-BYT dated 25/05 01/2011 of the Ministry of Health regulates the management of cosmetics
Decree 155/2018/ND-CP dated November 12, 2018 of the Government amending and supplementing a number of regulations related to business investment conditions under the scope of state management of the Ministry of Health
WHAT COSMETIC PRODUCTS NEED TO DISCLOSURE?
All cosmetic products need to be announced before being put on the market.
However, it is necessary to distinguish products that are cosmetics to have to declare cosmetics, and non-cosmetic products, so there is no need to make cosmetic declarations.
Circular No. 06/2011/TT-BYT, cosmetics are classified into 21 groups as follows. You can follow on the screen. (1) Cream, emulsion, milk, gel or oil used on the skin (hands, face, feet, …)
(2) Masks (except for chemical peel products)
(3) Color coating agent (long, paste, powder)
(4) Makeup powder, after-bath powder, toilet powder, etc.
(5) Bath soap, deodorant soap,
(6) Perfume, perfume for toilet use, ..
(7) Products for bathing or washing (salt, soap, oil, gel, etc.)
(8) Hair removal products
(9) Deodorant and anti-odor products.
(10) Hair styling products (milk, hairspray, wax)
(11) Shaving or aftershave products (creams, soaps, etc.)
(12) Makeup and makeup remover products for the face and eyes
(13) Lip products
(14) Products for dental and oral care
(15) Products used to care and decorate nails and feet
(16) Products used to protect the external sexual organs
(17) Sunscreen products
(18) Products that tan without sunbathing
(19) Skin whitening products
(20) Anti-wrinkle products
(21) Other forms
The property of cosmetics is that the effects/effects are not permanent and need to be used regularly to maintain the effect. Products that permanently modify, restore or alter bodily functions by immunological, metabolic or pharmacological mechanisms are not classified as cosmetics. Products that are administered orally, injected or come into contact with other parts of the body (eg: mucous membranes of the nasal passages, internal genitals, etc.) are not classified as cosmetics.
Thus, in addition to cosmetic products such as the usual definition, shampoo, conditioner, perfume, etc. are also understood as cosmetic products according to current regulations.
Some non-cosmetic products: According to Official Letter No. 1609/QLD-MP, dated February 10, 2012 of the Drug Administration of Vietnam, the following products are not classified as cosmetics:
Mosquito repellent, room spray, fabric softener, toilet cleaner, hydrogen peroxide solution, antiseptic alcohol 700, alcohol 900, denture cleaning products that do not come into contact with the oral cavity, false eyelashes, eye/nose/ear cleaning solutions, anti-congestion products, anti-snoring products, vaginal lubricating gels, ultrasound gels, clear genital contact products, rectal enemas, anesthetics , reduce/control swelling/edema, cure dermatitis, relieve allergy, fungicide, kill virus, hair growth/eyelash growth products, slimming/reducing/stimulating products body size, weight loss products, hair growth prevention/stopping products, perspiration stopping products, permanent tattoo ink, scar removal products, keloid reduction products, wound cleaning products, …
REGULATIONS ON COSMETIC PRODUCT LABEL
Imported goods need to be fully labeled according to current regulations with the minimum contents: Name of goods; Manufacturer’s name and address; Origin of goods; Model, commodity code (if any)
For cosmetic products, the current cosmetic label content is specified in Chapter V of the Circular No. 06/2011/TT-BYT dated January 25, 2011 of the Ministry of Health regulating the management of cosmetics and Decree No. 43/2017/ND-CP dated April 14, 2017 of the Government on Goods Labels. Normally, with cosmetics, after customs clearance for import of goods, traders need to add extra labels to ensure that the contents on the label are adequate compared to the regulations before putting the goods on the market.
RESPONSIBILITIES OF COSMETICS PRODUCING, TRADE AND IMPORTED COSMETICS PRODUCING, TRADE AND IMPORTANT IN THE MARKET IN VIETNAM
According to the provisions of Article 48, Circular No. 06/2011/TT-BYT, the organizations and individuals responsible for bringing cosmetic products to the market must take full responsibility for the contents declared in the Certificate of Publication. cosmetic product publisher, taking full responsibility for the safety, effectiveness and quality of the product, ensuring that the product put into circulation meets all the requirements of the ASEAN Cosmetic Agreement and its Annexes. attach.
PROFILE OF COSMETIC DISCLOSURE
A cosmetic product announcement dossier includes the following documents:
Cosmetic product announcement card
A copy of the business registration certificate of the organization or individual responsible for putting the product on the market (signed and stamped by the enterprise) – this clause has been annulled according to point a, clause 2, article 12, Decree 155/2018/ND-CP dated 12/11/2018 – however, in practice, in order to support the Drug Administration of Vietnam in reviewing the dossier, the cosmetic publisher may still attach Certificate of Business Registration
REQUIREMENTS ON NAME TRADERS TO DISCLOSURE:
Business registration shows that there is a cosmetic business
Currently, according to the national economic sector code, the cosmetic business lines are recorded in the Business Registration Certificate as follows:
4649: Wholesale of other household goods. Details: Wholesale of perfumery, cosmetics and hygiene products.
Have a digital signature, have an account at the national one-stop portal
Enterprises need to register an electronic digital signature to submit documents at the national one-stop portal, this digital signature may be different or the same as the tax payment digital signature of the enterprise.
There are two types of documents provided by foreign partners but need to meet Vietnam’s regulations to be approved when carrying out procedures for registration of cosmetic declaration number at the Drug Administration of Vietnam:
Power of attorney of the manufacturer or product owner authorizing the organization or individual responsible for bringing the product to the market to distribute cosmetic products in Vietnam. The power of attorney must be a certified copy of the signature and be consularly legalized in accordance with law, except for cases where consular legalization is exempted under international treaties to which Vietnam is a contracting party.
The Certificate of Free Sale (CFS) must be consularly legalized in accordance with the law, except for cases where consular legalization is exempted under international treaties to which Vietnam is a contracting party.
(Only required for cosmetics imported from countries that have not ratified the CPTPP)
Therefore, in order to avoid the time of having to submit the application again and again, the cosmetic publisher needs to understand the regulations of these two documents to request the foreign partner to provide a response from the beginning.
Method of submitting cosmetic declaration form: You can submit online through the national one-stop portal https://vnsw.gov.vn/.
PROCESSING TIME OF COSMETIC ANNOUNCEMENT DOCUMENTS
Regulations on processing time for cosmetic declaration dossiers are specified in Article 7, Circular 06/2011/TT-BYT, as follows:
a) Within 03 working days from the date of receiving the valid publication dossier and the fee for publication as prescribed, the competent state management agency is responsible for issuing the receipt number of the product announcement slip. cosmetics.
b) If the published dossier does not satisfy the provisions of this Circular, within 05 working days from the date of receipt of the dossier, the dossier-receiving agency shall notify in writing the organization or individual. announce the unsatisfactory contents to amend and supplement the dossier (specify the unsatisfactory contents).
However, in reality, the processing time depends on many factors, especially the number of dossiers that need to be processed at the Drug Administration of Vietnam.
In order to avoid unnecessary costs, traders should submit declaration documents at least 1 month before importing the first shipment to Vietnam.
TERM OF COSMETIC PRODUCTS RECEIVING NUMBER?
According to Clause 4, Article 2, Circular No. 06/2011/TT-BYT dated January 25, 2011 of the Ministry of Health: The number of receipt of the cosmetic product announcement slip is the number issued by the competent state management agency. issued upon receipt of cosmetic product announcement dossiers. The receipt number of the proclamation certificate valid for certifying the cosmetic product has been declared by the organization or individual responsible for bringing the product to the market to the competent state management agency that the cosmetic will be stored. information on the market without the value of certifying that the product is safe, effective, and meets all the requirements of the ASEAN Cosmetic Agreement and its annexes.
According to the provisions of Article 10, Circular No. 06/2011/TT-BYT, the receipt number of the cosmetic product announcement slip is valid for 5 years from the date of issue. At the end of the 5-year period, organizations and individuals who want to continue to put cosmetic products on the market must re-announce them before the receipt number of the cosmetic product announcement slip expires and must pay the fee according to the regulations. regulations.
The steps to implement “Declaration of cosmetic products” are specified in Articles 3 to 10 of Circular 06/2011/TT-BYT
B1: Check the composition of cosmetic products compared to the ASEAN annex, if successful, proceed to announce, if not, stop
B2: Prepare Dossier to announce imported cosmetics
B3: Submit online at the National Single Window
B4: Pay the cosmetic publication fee according to the state regulations according to the instructions on the One-Stop Portal
After submitting the application online through the portal of the Department of Food Hygiene and Safety, the trader needs to pay this fee to the Department of Food Hygiene and Safety (usually in the form of online payment or money transfer via bank). for the application to be transferred to the receiving step.
B5: Get feedback from Drug Administration:
TH1: Drug Administration approved and issued the announcement -> Complete the announcement
TH2: Drug Administration has not yet approved, requests for additions or corrections shall be done as required
TH3: The Drug Administration does not issue the publication number (the Department will specify the reason) -> stop
