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Chapter 33 · Essential oils and resinoids; perfumery, cosmetic or toilet preparations

3304.10.00

Lip make-up preparations

  1. 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations
  2. - Lip make-up preparations

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 / - Chế phẩm trang điểm môi

Unit: kg/unit Level: 8-digit line Source: BT2026 row 4957 SOURCE

Taxes applicable in 2026

Source: consolidated BT2026 tariff (updated 05/04/2026)
Ordinary import duty 30% 15/2023/QĐ-TTg · 15 Jul 2023
Preferential (MFN) 20% 26/2023/NĐ-CP · 15 Jul 2023
VAT 8 / 10 (several rates) 181/2025/NĐ-CP · 1 Jul 2025
Excise tax No data
Environmental tax No data
Export duty No data

Special preferential (FTA) rates – 2026

FTARateData basisProof of originLegal basisStatus
AANZFTA 0% Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AANZ 121/2022/NĐ-CP Ad valorem
ACFTA 0% (except ID) Lowest published Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 E 118/2022/NĐ-CP Ad valorem
AJCEP 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 AJ 120/2022/NĐ-CP Ad valorem
ATIGA 0% Lowest published Consolidated BT2026
2026		 D 126/2022/NĐ-CP Ad valorem
CPTPP 0% Lowest published Consolidated BT2026
(VI)		 CPTPP 115/2022/NĐ-CP Ad valorem
VCFTA 0% Lowest published Consolidated BT2026
2026		 VC 112/2022/NĐ-CP Ad valorem
VJEPA 0% Lowest published Consolidated BT2026
01/4/2026 - 31/3/2027		 JV · Form VJ 124/2022/NĐ-CP Ad valorem
VN-EAEU 0% Lowest published Consolidated BT2026
2026		 EAV 113/2022/NĐ-CP Ad valorem
VN-LAO 0% Lowest published Consolidated BT2026 S 206/2025/NĐ-CP Ad valorem
EVFTA 2.7% Consolidated BT2026
2026		 EUR.1 116/2022/NĐ-CP Ad valorem
UKVFTA 2.7% Consolidated BT2026
2026		 EUR.1 117/2022/NĐ-CP Ad valorem
AIFTA 5% Consolidated BT2026
01/01/2026 - 31/12/2026		 AI 122/2022/NĐ-CP Ad valorem
AKFTA 5% Consolidated BT2026
2022 - 2027 (một mức cho cả giai đoạn)		 AK 119/2022/NĐ-CP Ad valorem
VKFTA 5% Consolidated BT2026
2026		 VK 125/2022/NĐ-CP Ad valorem
VNCU 5% Consolidated BT2026
2023 - 2027		 VNCB · Form VC (Cuba) 114/2022/NĐ-CP Ad valorem
RCEP (Annex A)
BN, KH, ID, LA, MY, MM, PH, SG, TH
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex B)
AU
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex C)
CN
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex E)
KR
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex F)
NZ
 10% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
RCEP (Annex D)
JP
 10.9% Consolidated BT2026
2026		 RCEP Form / Declaration of origin 129/2022/NĐ-CP Ad valorem
VIFTA 8% Consolidated BT2026
2026		 Form VI (verify) 131/2024/NĐ-CP Ad valorem
AHKFTA 20% Consolidated BT2026
2026		 AHK 123/2022/NĐ-CP Ad valorem
VN-CAM No data No data S 56/2026/NĐ-CP No data

A published rate does not mean the goods qualify. Origin rules and valid proof of origin are required.

Run Smart Tariff Advisory Compare FTAs Calculate taxes

Rate history / phase-down by year

From the 2022–2027 FTA schedule worksheets
FTAPeriods
ACFTA
AC · row 4849
2022 - 2027 (một mức cho cả giai đoạn)0%
Excluded countries: ID
ATIGA
AT · row 4810
20220% 20230% 20240% 20250% 20260% 20270%
AJCEP
AJ · row 4854
30/12/2022 - 31/3/20233% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
VJEPA
VJ · row 4852
30/12/2022 - 31/3/20230% 01/4/2023 - 31/3/20240% 01/4/2024 - 31/3/20250% 01/4/2025 - 31/3/20260% 01/4/2026 - 31/3/20270% 01/4/2027 - 31/3/20280%
AKFTA
AK · row 4852
2022 - 2027 (một mức cho cả giai đoạn)5%
Rate with exclusions: 5
AANZFTA
AANZ · row 4816
2022 - 2027 (một mức cho cả giai đoạn)0%
Rate column F (hidden): 0
AIFTA
AI · row 4812
30/12/20225% 31/12/2022 - 30/12/20235% 31/12/2023 - 30/12/20245% 31/12/2024 - 31/12/20255% 01/01/2026 - 31/12/20265% 01/01/2027 - 31/12/20275%
VKFTA
VK · row 4821
20225% 20235% 20245% 20255% 20265% 20275%
VCFTA
VC · row 4859
20226% 20233% 20240% 20250% 20260% 20270%
VN-EAEU
EAV · row 4856
20225.5% 20233.6% 20241.8% 20250% 20260% 20270%
VNCU
VNCU · row 683
20228% 2023 - 20275%
Change flag (helper): X
AHKFTA
AKH · row 4864
202220% 202320% 202420% 202520% 202620% 202720%
EVFTA
EV-NK · row 4835
202213.7% 202311% 20248.2% 20255.5% 20262.7% 20270%
Change flag (helper): X
UKVFTA
UKV · row 4837
202213.7% 202311% 20248.2% 20255.5% 20262.7% 20270%
Change flag (helper): X
CPTPP
CPTPP · row 4835
(I) → 2021*0% (II) → 2022*0% (III) → 2023*0% (IV) → 2024*0% (V) → 2025*0% (VI) → 2026*0% (VII) → 2027*0%
RCEP A
RCEPT-A · row 4856
202218% 202316% 202414% 202512% 202610% 20278%
RCEP B
B · row 4856
202218% 202316% 202414% 202512% 202610% 20278%
RCEP C
C · row 4856
202218% 202316% 202414% 202512% 202610% 20278%
RCEP D
D · row 4856
202218.2% 202316.4% 202414.5% 202512.7% 202610.9% 20279.1%
RCEP E
E · row 4859
202218% 202316% 202414% 202512% 202610% 20278%
RCEP F
F · row 4856
202218% 202316% 202414% 202512% 202610% 20278%
VIFTA
VI · row 4475
202416% 202512% 20268% 20274%
Helper column J: 8

* CPTPP periods (I)–(VII) are mapped to years by matching BT2026 (DERIVED data – verify).

Advisory & warnings

General assessment (origin not considered). Run Smart Tariff Advisory for an origin-specific assessment.

YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Description
Item policy (source, Vietnamese): Mỹ phẩm XK, NK (09/2024/TT-BYT-DM14)
Legal reference
09/2024/TT-BYT-DM
Recommended action
Read the referenced instruments.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED DOC-004 Other item policy
Description
Item policy (source, Vietnamese): Mỹ phẩm XK, NK (09/2024/TT-BYT-DM14)
Legal reference
09/2024/TT-BYT-DM
Recommended action
Read the referenced instruments.
Verification status
Instrument cited in source; validity not verified
YELLOW – REVIEW REQUIRED FTA-013 FTA rate not lower than MFN
Description
AHKFTA 20%: the preferential rate is equal to or higher than the MFN rate (20%) in the source tariff – claiming the FTA brings no saving.
Related data
MFN 20%
Recommended action
Consider the MFN rate (if the origin qualifies for MFN treatment) instead of preparing FTA origin documents.
Verification status
Not verified – check required
YELLOW – REVIEW REQUIRED TAX-001 Several VAT rates
Description
The VAT column shows "8/10".
Legal reference
181/2025/NĐ-CP
Recommended action
Determine the VAT rate by the nature of goods and reduction rules (174/2025/NĐ-CP, Annex I/II).
Verification status
Not verified – check required
GRAY – DATA UNAVAILABLE TR-004 Not Assessed – Additional Regulatory Verification Required
Description
The source file records no trade remedy for 3304.10.00. This does NOT mean there is no risk.
Recommended action
Check the MOIT Trade Remedies Authority database.
Verification status
Not verified – check required
GREEN – VERIFIED DQ-001 MFN rate present in the source
Description
The MFN rate 20% for 3304.10.00 was checked against BT2026 (cell BT2026!N4957), basis 26/2023/NĐ-CP.
Legal reference
26/2023/NĐ-CP
Recommended action
Verification scope: matched against source file version 2026.04.05; not a substitute for the legal text.
Verification status
Checked against the source tariff file

Chapter notes

Notes

1. This Chapter does not cover:

(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

(b) Soap or other products of heading 34.01; or

(c) Gum, wood or sulphate turpentine or other products of heading 38.05.

2. The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

4. The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

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