Chemicals, cosmetics and food supplements are three import groups with high HS-classification dispute rates: the boundaries between chapters and headings are fragile — chemical mixtures easily get “pushed” into another chapter, cosmetics are easily confused with pharmaceuticals, and supplements with medicines. This article sets out the classification principles for each group under the current legal framework.
1. Why these three groups are prone to misclassification
What the three groups share is complex composition and diverse uses: the same product can be both a “preparation” and a “mixture”, have both beautifying and pharmacological effects, or be both a food and a health-support product. Customs classifies based on composition, principal function and presentation — not trade names or manufacturers’ descriptions. The HS code is a “double key”: it determines both the duty rate and the applicable specialized management policy (Article 5 of Circular 85/2026/TT-BTC).
2. Current classification framework
- Classification to determine the code, as the basis for tax calculation and management-policy application: Article 26 of the Customs Law 54/2014/QH13 (amended by Law 90/2025/QH15, effective 01/7/2025);
- Detailed rules on classification and analysis for classification: Circular 85/2026/TT-BTC (signed 30/6/2026, effective 15/9/2026, replacing Circulars 14/2015 and 17/2021). Principles: one item, one code; classification results apply as of declaration registration (Articles 4 and 5);
- Vietnam’s import-export goods nomenclature: Circular 31/2022/TT-BTC (applied in practice from 30/12/2022); the six General Rules of Interpretation in Appendix II.
3. Chemicals: Chapters 28, 29 and the Chapter 38 trap
Inorganic chemicals fall under Chapter 28; organic chemicals under Chapter 29 — the two backbone chapters for imported chemical raw materials. The principle: chemically defined compounds are classified in Chapters 28/29 (subject to Chapter Note exceptions).
The biggest trap: mixed chemicals/preparations are no longer chemically defined compounds → they typically fall under Chapter 38 (miscellaneous chemical products, e.g. heading 38.24) instead of Chapters 28/29. Businesses must carefully read the Section/Chapter Notes and apply GRI Rules 1 and 6 — never classify by trade name.
Beyond the HS code, chemicals subject to specialized management (precursors, hazardous chemicals, etc.) face additional management policies. Caution: there is information that the National Assembly passed an amended Law on Chemicals in 2025 — before citing any chemical-management regulation, verify its number and effective date rather than citing mechanically.
4. Cosmetics: Chapter 33 and the pharma boundary
Cosmetics and toilet preparations fall under Chapter 33: heading 33.04 (make-up, skin-care preparations, sunscreens, etc.); other headings include 33.01 (essential oils), 33.02 (odoriferous mixtures), 33.03 (perfumes), 33.05 (hair preparations), 33.06 (oral hygiene), 33.07 (shaving, deodorant preparations, etc.).
The biggest trap: the boundary between cosmetics (Chapter 33) and pharmaceuticals (Chapter 30) — products with therapeutic effects (e.g. medicated skin creams with pharmacologically active ingredients) may be classified in Chapter 30. Decisive criteria: composition, principal function and presentation (whether therapeutic indications are claimed). The Chapter 33 Notes and Chapter 30 Notes are the key references — check the original text when analyzing.
On specialized management: imported cosmetics must undergo cosmetic product notification under Ministry of Health regulations (ASEAN Cosmetic Harmonization). A correct HS code is necessary but not sufficient for clearance — these are two independent layers of obligation.
5. Food supplements: Chapter 21 now, new heading 21.07 from HS 2028
Currently (HS 2022 nomenclature, Circular 31/2022): food supplements are typically classified under heading 21.06 (“food preparations not elsewhere specified”, subheading 2106.90).
Major change from HS 2028: the WCO created a new heading 21.07 dedicated to food supplements — 2107.10 (measured doses: capsules, tablets, etc.) and 2107.90 (other), with new Chapter 21 Notes 4 and 5 and a new Section IV Note 2 (priority to heading 21.07 except Chapter 30 headings) — effective 01/01/2028 (WCO adopted 26/6/2025). This is a major change that will reduce supplement-classification disputes.
The supplement/medicine boundary: products licensed for circulation as medicines (under the Law on Pharmacy) → Chapter 30; supplements notified under food-safety regulations (Decree 15/2018/ND-CP) → Chapter 21. Ministry of Health licenses/notifications are important evidence when customs considers classification, but the final HS code is still determined by the customs authority under the nomenclature.
Businesses should note: apply HS 2022 now; apply HS 2028 from 01/01/2028 once Vietnam updates its nomenclature. Caution: the specific heading codes above should be checked directly against the Circular 31/2022 nomenclature (current) and the WCO HS 2028 publication before application.
6. Related: vaccines and biological products in HS 2028
HS 2028 also creates heading 30.07 (human vaccines, subheadings by disease) and heading 30.08 (other vaccines, including veterinary), moving products previously under heading 30.02 — pharmaceutical businesses should take note when the national nomenclature is updated.
7. HS codes and specialized management policies
Goods in these three groups are often subject to parallel specialized inspections: chemicals (chemical declaration under the Law on Chemicals), cosmetics (cosmetic notification), supplements (food-safety inspection under Decree 15/2018/ND-CP). Meeting specialized-inspection requirements does not replace the obligation to declare the correct HS code — a correct code does not waive notification/licensing procedures, and vice versa.
8. Penalties for wrong classification and prevention
Wrong HS codes causing tax shortfalls are penalized under Article 10 of Decree 169/2026/ND-CP (10%/20% fines on understated tax; effective 01/7/2026); ignoring issued code guidance may be treated as tax evasion (Article 15). Prevention: request an advance code determination (Article 28 of the Customs Law; Article 24 of Decree 08/2015), complain against customs’ code/tax imposition decisions under the Law on Complaints, and use sample analysis for classification under Circular 85/2026.
Disclaimer: This article is for general information only and does not constitute legal advice. Businesses should verify the legal instruments in force at the time of application and consult qualified counsel before making decisions.
Importing chemicals, cosmetics or supplements and need help with HS classification or product notification procedures? Contact FLAT Law Firm for advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.