2025 Import Guide: Acne Care Cosmetics – HS Codes & Taxes

Introduction

Are you planning to import acne care cosmetics in Vietnam to do business in Vietnam? Do you need to find out how much the import tax for acne care products in 2025 is? Are there any preferential import duties available for acne care cosmetics under FTAs? What are the exact customs procedures for importing acne care products? Which documents are required, and what is the step-by-step import process?

In this article, Green NRJ provides a complete guide to the HS codes, VAT, preferential import duties, FTA tax benefits, cosmetic notification procedures, and labeling rules for acne care cosmetics in Vietnam in 2025.

HS Codes & Applicable Taxes

When importing acne care cosmetics into Vietnam, correct HS code classification is the first and most important step. These products fall under Chapter 33 of the Harmonized System (HS), which covers essential oils, resinoids, perfumery, cosmetic or toilet preparations.

Below is the detailed classification and applicable tax rates for acne care cosmetics in 2025:

Explanation of Tax Types:

• VAT (Value Added Tax): 10% applies to all imported cosmetics.

• Preferential Import Duty (MFN): Applied to goods originating from countries that are WTO members or have Most-Favored Nation (MFN) status with Vietnam.

• Normal Import Duty: Applied only to goods from countries not part of the WTO and without MFN status. As per law, this rate is 150% of the MFN duty.

⚠️ Important Note:

• Importers must classify HS codes correctly; misclassification can lead to fines or shipment delays. We highly recommend that importers verify the final HS code and applicable duties with Vietnam Customs based on their specific product’s composition and intended use

• Tax rates above are for reference only and may change according to the latest Vietnam Customs Tariff Schedule.

Import Duties from Major Markets (2025)

Vietnam participates in multiple Free Trade Agreements (FTAs), which allow importers to benefit from significantly reduced or even zero import duty rates, provided that the imported products meet the rules of origin under the specific agreement. For acne care cosmetics (HS codes 33049920 and 33049990), the applicable rates from major markets in 2025 are:

⚠️ Important Notes for Importers:

1. Strictly Conditional on Certificate of Origin (C/O): FTA preferential rates only apply when accompanied by a valid and correctly issued Certificate of Origin (C/O) that meets the rules of origin under the relevant agreement. Common C/O forms include Form E (ACFTA), Form D (ATIGA), Form VK (VKFTA), and Form AJ/VJ (AJCEP/VJEPA). If no C/O is provided or origin criteria are not met, only the MFN preferential duty (10% for gels, 18% for serums) will apply.

2. Complex Tariff Roadmaps: The import duties under certain agreements, such as the Regional Comprehensive Economic Partnership (RCEP), are subject to a tariff reduction roadmap. The specific rate may change annually and might not be zero from the start. Importers should always verify the latest tariff schedule to confirm the exact rate for the year of import.

3. Normal Duty is Rare: Normal duty (150% of MFN) is rarely applied, as it only affects goods from countries not part of the WTO or without Most-Favored Nation (MFN) status with Vietnam.

Import Procedures for Acne Care Cosmetics

Importing acne care cosmetics into Vietnam involves not only the standard customs clearance process but also strict compliance with the Ministry of Health (MoH) regulations on cosmetic management.

1. Cosmetic Product Notification (Mandatory – prior to import & distribution)

Under Circular 06/2011/TT-BYT (as amended by Circular 32/2019/TT-BYT) and the ASEAN Cosmetic Directive (ACD), all imported acne care cosmetics—such as gels, serums, essences, and anti-blackhead solutions—must obtain a Cosmetic Product Notification (CPN) number before being released for commercial distribution in Vietnam.

• The notification must be submitted to the Drug Administration of Vietnam (DAV), Ministry of Health by a Vietnam-based legal entity (the Cosmetic Notification Holder).

• Once the application is approved, the DAV issues a Notification Number, which serves as legal proof that the product is authorized for importation and circulation.

• Without a valid Notification Number, cosmetics cannot pass customs clearance for commercial purposes.

Required dossier for CPN includes:

⚠️ Important Notes:  Prior to submitting the CPN, importers should carefully check the ingredient list against the list of banned and restricted substances as per the Annexes of the ASEAN Cosmetic Directive. Failure to comply will lead to notification rejection and significant delays.

2. Customs Procedures for Importing Acne Treatment Products

When importing acne care cosmetics into Vietnam, importers must prepare a complete customs dossier in accordance with Article 16, Law on Customs (2014) and guiding decrees. In addition to the standard trade documents, cosmetics require specific regulatory documentation.

The typical customs dossier includes:

• Customs Declaration Form – submitted electronically via Vietnam’s VNACCS/VCIS system, declaring HS code, customs value, and applicable duties. Crucially, the Cosmetic Product Notification (CPN) number must also be declared electronically via this system.
• Commercial Invoice – specifying transaction value, buyer/seller details, and terms of sale (Incoterms).
• Bill of Lading / Airway Bill – transport document issued by the carrier, proving shipment details (sea or air).
• Packing List – listing packaging type, net weight, gross weight, and number of packages.
• Certificate of Origin (C/O) – required if the importer wishes to apply FTA preferential tariff rates. Depending on the exporting country and agreement, this may be:

  • Form E (ASEAN-China Free Trade Agreement – ACFTA),

  • Form D (ASEAN Trade in Goods Agreement – ATIGA),

  • Form VK (Vietnam-Korea FTA),

  • Form AJ / VJ (ASEAN-Japan CEPA or Vietnam-Japan EPA),

  • CPTPP Certificate of Origin, etc.

• Cosmetic Product Notification (CPN) Number – the approval number issued by the Ministry of Health’s Drug Administration of Vietnam (DAV). This is a mandatory condition for customs clearance of imported cosmetics intended for commercial sale. Without the CPN number, goods will not be cleared for distribution.

Note on Customs Inspection: Customs officers may conduct a physical inspection of the imported goods to verify that they match the declared information, including the product type, quantity, and packaging. Importers must ensure all documents and the physical shipment are consistent to avoid delays or penalties.

3. Labeling Requirements

Imported acne care cosmetics must comply with Vietnam’s labeling laws (Decree 43/2017/ND-CP) and the ASEAN Cosmetic Directive (ACD). Labels must be clear, indelible, and in Vietnamese (or affixed with a supplementary Vietnamese label if the original label is in a foreign language).

Mandatory label contents include:

1. Product name – as declared in the CPN.

2. Function/use – e.g., “Acne care gel for acne-prone skin”.

3. Ingredients list – using INCI (International Nomenclature of Cosmetic Ingredients).

4. Net content/volume – in standard measurement units (ml, g, etc.).

5. Name and address of the responsible organization or individual in Vietnam – i.e., the Cosmetic Notification Holder (the entity holding the CPN).

6. Name and address of the manufacturer – as declared in the notification dossier.

7. Country of origin – where the product is manufactured.

8. Batch number and manufacturing/expiry date – clearly indicated in DD/MM/YYYY format or as permitted by ASEAN Cosmetic Directive.

9. Precautions for use (if any) – warnings or usage instructions required for consumer safety.

⚠️ Important Compliance Notes:

• All information must match the details submitted in the Cosmetic Product Notification (CPN) dossier.

• If the product is imported with a foreign-language label, a Vietnamese supplementary label must be affixed before market circulation.

• Use of Appropriate Terminology: The product name and claims on the label must not mislead consumers into thinking the product is a drug or a medical device. For example, while a product may be for “acne-prone skin,” it should avoid using terms like “acne cure” or “acne treatment” on the label, as these phrases are typically reserved for pharmaceutical products. It’s crucial to use cosmetic-appropriate terminology such as “acne care,” “for acne-prone skin,” or “helps reduce the appearance of blemishes.”

• Failure to comply with labeling regulations can result in administrative fines, suspension of circulation, or product recall by the Ministry of Health.

Conclusion 

In summary, if you’re planning to import acne treatment products into Vietnam in 2025, understanding the right HS codes, duties (VAT, preferential vs regular), and regulatory steps such as cosmetic notification and proper labeling is essential for smooth customs clearance and cost optimization.

Need personalized support or help with registration? Contact Green NRJ today — our experts handle import licensing, customs clearance, and cosmetics compliance from A to Z.