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Cosmetic export documents: COA, SDS, Certificate of Free Sale and the rest

Reviewed by our formulation chemist team. Updated October 2026.

Every document an importer, customs office, marketplace or regulator may ask for when skincare leaves Korea: what it is, who issues it, which markets want it and how long it takes.

Not legal adviceDocument rules depend on the product, the market and the importer, and they change. Confirm the list for each shipment with your importer, customs broker or the authority before you ship.

Short answer

A skincare export uses three sets of documents. Product documents prove what is in the bottle: the COA (certificate of analysis) for each batch, the SDS (safety data sheet), the product specification, the full INCI ingredient list, stability and challenge test reports and the GMP (ISO 22716) certificate. Legal documents prove the product may be sold and who acts for whom: the Certificate of Free Sale, the Certificate of Origin, a Power of Attorney or Letter of Authorization, sometimes with an apostille. Shipping documents move the goods through customs: the commercial invoice, the packing list, the export declaration and the bill of lading or air waybill. The manufacturer issues most of them in Korea; a few come from the Korea Cosmetic Association, Korean customs, the carrier or a ministry.

The three sets of documents

Our guide to importing skincare from Korea walks through the shipment itself: Incoterms, HS codes, sea or air, customs brokers. This page goes one level deeper into the paperwork, because most delays at customs, marketplace reviews and registrations come from a missing or mismatched document, not from the product.

Set	Documents	Who mainly asks
Product and quality	COA, SDS, specification, full INCI list, stability report, challenge test report, other test reports, GMP certificate	Importers, safety assessors, Responsible Persons, marketplaces, carriers, warehouses
Legal and regulatory	Certificate of Free Sale, Certificate of Origin, Power of Attorney, Letter of Authorization, apostille or legalization	Regulators in registration markets, customs (for FTA rates), distributors
Shipping and customs	Commercial invoice, packing list, export declaration, bill of lading or air waybill, dangerous goods papers when needed	Customs in both countries, carriers, forwarders, customs brokers

One rule runs through all three: names, product codes, batch numbers, quantities and addresses must match across every document and the label. A COA that says "Hydrating Serum 30 mL, batch 25A01" and an invoice that says "Face serum 1 oz" is the kind of mismatch that stops a shipment.

Product and quality documents

Document	What it is	Who issues it	Who asks for it	How long
COA (certificate of analysis)	Test results for one production batch against its specification: appearance, color, odor, pH, viscosity, specific gravity, microbiology, sometimes heavy metals	The manufacturer's QC lab	Importers, customs in some markets, marketplaces, retailers, registrations (Gulf, India, Southeast Asia)	With each batch, at release (about 1 week of QC and documents after production)
SDS (safety data sheet, older name MSDS)	A 16-section hazard and handling sheet in the UN GHS format; section 9 gives physical data such as flash point, section 14 the transport classification	The manufacturer	Carriers and forwarders, 3PL warehouses, Amazon's dangerous goods review, some customs offices	Ready before the first shipment; updated when the formula changes
Product specification	The target values and tolerances for the finished product (pH range, viscosity range, appearance, fill volume) and the packaging used	The manufacturer	Safety assessors, importers, quality agreements, retailers	At sample approval
Full INCI list	Every ingredient in INCI names, in descending order of concentration (ingredients under 1% may follow in any order in most markets)	The manufacturer	Every registration (MoCRA, CPNP, SCPN, CNF), label design, importers	At sample approval; with KoreanOEM after the NDA is signed
Stability report	Data showing color, scent, texture, pH and viscosity hold over time at different temperatures, which supports the shelf life and PAO	The manufacturer's lab or a test lab	EU and UK safety assessors (CPSR), importers, some registrations	Existing data for ready formulas; a new study runs for months
Challenge test report (ISO 11930)	Shows the preservative system kills microbes added on purpose to the product	An accredited test lab	EU and UK safety assessors, some importers and retailers	About 4 to 6 weeks of lab time, plus booking
Other test reports	Heavy metals, accredited microbiology, patch test or HRIPT, SPF, efficacy	Test labs	Retailers, marketplaces when you make a claim, Gulf and Asian importers (heavy metals, micro)	Days (heavy metals) to weeks (HRIPT, efficacy)
GMP certificate (ISO 22716)	Proof that the factory runs a cosmetics good manufacturing practice system, issued after an audit	A certification body, after auditing the factory	Importers, registrations in China and parts of Southeast Asia, distributors, retail buyers, EU and UK PIF (GMP statement)	A copy is available at once; the certificate itself is renewed on the certifier's cycle

Two notes on these documents:

The SDS is often asked for even where the law does not require it. Finished cosmetics for consumers are outside the EU REACH safety data sheet duty (Article 2(6)(b)), but carriers, warehouses and Amazon still want one, because the SDS is where the flash point and transport class are written. See our guide to shipping alcohol and aerosol cosmetics.
A COA is per batch, not per product. A COA dated last year for a different batch does not prove the batch you are importing. Ask for the COA that matches the batch number printed on the units.

Our skincare testing guide explains each test and when you need it, and the ISO 22716 guide explains what a GMP certificate proves.

The Certificate of Free Sale in depth

A Certificate of Free Sale (CFS) is an official statement that the product is made and freely sold in the country of origin. Importing countries use it as a shortcut: if Korea allows the product, it has passed a known system. It is common in India, the Gulf, parts of Southeast Asia and Latin America, and some distributors and tenders ask for it anywhere.

Who issues it in Korea

For cosmetics made in Korea, the Korea Cosmetic Association (KCIA, 대한화장품협회) issues export certificates through its online certificate service. The Korean name of the free sale certificate is 제조판매증명서 (certificate of manufacture and sale). Its issuance rules (in force from 1 January 2025) set out the key points:

Who can apply: only a company registered in Korea under the Cosmetics Act. The manufacture and sale certificate can only be issued to a registered 화장품책임판매업자 (Korean cosmetics responsible seller, the company legally responsible for placing the product on the Korean market). Manufacturer certificates go to the registered manufacturer. A foreign brand cannot apply on its own.
What must exist first: the product must be reported to the association with its ingredient list (원료목록 보고) by the responsible seller. That is why a CFS is issued after your samples are approved and the final formula and product name are fixed.
What it names: specific products, the applicant and the destination. Some destinations (for example China) also want the manufacturer named, or proof that the product is sold in Korea.
Languages and format: Korean or English, and Chinese for China; paper or electronically signed copies.
Validity: 2 years from the issue date under the association's rules, though an importing authority may want a more recent one.
Timing: the association states it issues within 2 working days of a complete application and payment, with no same-day issuance. Add time for corrections and for any apostille or legalization.

ExampleA brand in Mumbai registers three serums and a cream with India's CDSCO through its Indian importer. The importer asks for a CFS for all four products. One certificate covers all four (KoreanOEM charges USD 100 per certificate for up to 10 products). It is issued after the four formulas are final, then sent with the Power of Attorney and the other documents for the importer's filing.

A CFS is not an FDA or EU document. The US FDA does not issue certificates for imported cosmetics and has warned that third-party "FDA certificates" are not FDA documents. The EU and UK do not use a CFS for imports at all: they rely on the Responsible Person, the CPSR and the notification.

Certificate of Origin and FTA duty rates

A Certificate of Origin (COO) states where the goods were made. There are two kinds:

Preferential origin proof: used to claim a lower or zero duty under a free trade agreement (FTA). The goods must meet the agreement's rules of origin, and the proof must follow the agreement's format.
Non-preferential certificate: a general statement of origin, usually issued in Korea by the Korea Chamber of Commerce and Industry, asked for by some importers, banks (letters of credit) and countries without an FTA.

Agreement	How origin is proven (as of October 2026)	Note
KORUS (US)	No mandatory form. A certification by the US importer, or the Korean producer or exporter, with the data elements in 19 CFR 10.1004; CBP offers an optional template	KORUS removes the normal duty; extra US tariffs on imports are separate and may still apply
EU-Korea FTA	An origin declaration on the invoice by the exporter; above EUR 6,000 per consignment the exporter must be an approved exporter in Korea	Importer claims the preference in the EU customs declaration
UK-Korea FTA	Origin declaration on the invoice, on rules carried over from the EU agreement	Check current UK guidance with your customs broker
Other Korean FTAs (ASEAN, China, India, Australia, Canada, RCEP and others)	Depending on the agreement, a certificate issued by a Korean authority (Korea Customs Service or the Korea Chamber of Commerce and Industry) or a declaration by the exporter or producer	Korea's FTA portal and your customs broker confirm the format

An FTA lowers normal customs duty only. Import VAT or GST, sales tax and additional tariffs still apply. Tell your manufacturer before shipping that you want preferential origin proof, so it is issued with the export documents. Our HS codes and duties guide covers the rates.

Power of Attorney and Letter of Authorization

These two letters say who may act for whom. They look simple but are often the last document missing in a registration.

Document	What it does	Typical uses	Who signs
Power of Attorney (POA)	Gives a named person or company legal power to act for you in a defined matter	A customs broker filing entries for you (in the US, often CBP Form 5291); a local agent filing a cosmetic registration, for example the Indian importer's CDSCO application on behalf of the manufacturer	The brand or manufacturer granting the power; often notarized, and for some countries apostilled or legalized
Letter of Authorization (LOA)	Confirms that a company may import, distribute, register or sell your product, or use your documents	A distributor's registration in Southeast Asia or the Gulf; marketplace brand approval for a reseller; a registration holder using the manufacturer's GMP certificate and test data	The brand owner or manufacturer, on letterhead with signature and seal

Write both precisely: the parties' full legal names and addresses, the products (names and sizes), the territory, the start and end dates, and what the holder may and may not do. An open-ended authorization with no end date is hard to withdraw if a distributor relationship ends.

Apostille and legalization

A foreign authority may refuse a Korean document unless its signature is certified. There are two routes:

Apostille (Apostille Convention countries)
An apostille is a single certificate attached to a public document that confirms its signature and seal. Korea has applied the Apostille Convention since 14 July 2007, so a document headed for another member needs only the Korean apostille. Members include the US, UK, EU countries, Canada (since 11 January 2024), Australia, Japan, China (since 7 November 2023), India, Indonesia, Saudi Arabia, the Philippines, Singapore, Brazil and Mexico. Private documents, such as a POA, are usually notarized first. Viet Nam (in force 11 September 2026) and Thailand (from 28 February 2027) joined recently; check the HCCH status table for the date that applies.
Consular legalization (non-member countries)
For countries outside the Convention, such as the United Arab Emirates, the document goes through a chain: notarization in Korea, certification by Korea's Ministry of Foreign Affairs, then legalization by the destination country's embassy in Seoul, and sometimes a final step in the destination country. Ask the importer for the exact chain before you start.

Allow a few working days for an apostille and one to three weeks for consular legalization, depending on the embassy. Translation, notarization, apostille and legalization are separate costs from the certificate itself.

Shipping and customs documents

Document	What it is	Who issues it	When
Commercial invoice	The sale: seller, buyer, product descriptions, HS codes, quantities, unit values, currency, Incoterm, country of origin	The exporter (your manufacturer)	When the goods are packed
Packing list	Cartons, units per carton, gross and net weights, carton sizes, batch numbers	The exporter	When the goods are packed
Export declaration	The Korean customs filing that clears goods to leave Korea	The exporter or its customs broker, filed with Korea Customs Service	Before loading
Bill of lading (sea) or air waybill (air)	The carrier's receipt and contract of carriage. An original bill of lading can be a document of title; a sea waybill or telex release lets the consignee collect without originals	The carrier or forwarder	At loading
Dangerous goods papers	For flammable or aerosol products: the shipper's declaration and marks	The shipper with the forwarder	At booking
Importer filings	For example the US Importer Security Filing (ISF) for ocean freight at least 24 hours before loading abroad, and the entry	The importer's customs broker	Before loading and on arrival

For US entries, CBP's rules list what a commercial invoice must show (19 CFR 141.86): a clear description of the merchandise, quantities, unit prices, currency, the names of seller and buyer and the country of origin, among other items. A vague description such as "cosmetics" invites an examination; "facial serum, 30 mL, 1,000 units" does not.

Market by document matrix

What importers, customs, regulators and platforms typically ask for, as of October 2026. "Yes" means it is usually required or requested; "Often" means many importers or reviewers ask; "Request" means only when asked or for specific products. Your importer's list always wins.

Document	US	EU	UK	Canada	Australia	China	India	ASEAN	Gulf	Amazon	TikTok Shop
Commercial invoice and packing list	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Request	Request
Bill of lading or air waybill	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No	No
COA	Often	Often	Often	Often	Often	Yes	Yes	Yes	Yes	Request	Request
SDS	Often	Often	Often	Often	Often	Often	Often	Often	Often	Yes (dangerous goods review)	Request
Full INCI list	Yes (MoCRA listing, label)	Yes (CPSR, CPNP)	Yes (SCPN)	Yes (CNF)	Yes (AICIS, label)	Yes (with percentages)	Yes	Yes	Yes	Request	Request
Specification, stability, challenge test	Request	Yes (CPSR)	Yes (safety report)	Request	Request	Yes	Request	Often	Often	Request	Request
GMP certificate	Request	GMP statement in the PIF	GMP statement in the PIF	Request	Request	Yes	Often	Often	Often	Request	Request
Certificate of Free Sale	No	No	No	No	No	Often	Yes	Often	Yes	No	No
Certificate of Origin	For KORUS rate	For FTA rate	For FTA rate	For FTA rate	For FTA rate	For FTA rate	For FTA rate	For FTA rate	Often	No	No
POA or LOA	Customs POA	RP mandate	RP mandate	Request	Request	Yes (domestic responsible person)	Yes (POA)	Yes (LOA)	Yes (LOA)	Brand authorization for resellers	Brand authorization for resellers
Apostille or legalization	No	No	No	No	No	Often	Often	Request	Often (legalization for the UAE)	No	No

Registrations behind the matrix: US MoCRA listing; EU CPSR and CPNP; UK SCPN; Canada CNF; Australia AICIS; China, India and ASEAN filings by the local importer or responsible person. For each platform's own list, see our Amazon and TikTok Shop guide.

When each document is ready

Before samples: NDA
Sign the NDA. With KoreanOEM it is signed online in My page, and the full INCI list follows.
At sample approval: formula documents
Final INCI list, specification, existing stability data for library formulas, and the SDS. Book a challenge test or HRIPT now if your market or claims need it, because they take weeks.
After approval: registrations and certificates
MoCRA listing, CPNP or SCPN, CNF; Certificate of Free Sale (about 2 working days at the association once the product is reported); POA and LOA drafts for your importer.
Production: about 4 to 5 weeks
Your importer prepares its filings; you prepare artwork that matches the registered names.
QC and documents: about 1 week
COA and microbiology for the batch, commercial invoice, packing list and origin proof.
Shipping: 5 to 10 days by air, 4 to 6 weeks by sea
Export declaration, bill of lading or air waybill. Apostilles or legalization run in parallel and must be finished before the importer needs them.

Two worked examples

Example 1: a 30 mL vitamin C serum for Amazon USBefore launch: MoCRA product listing, a compliant label, the facility registration details, and the SDS uploaded for Amazon's dangerous goods review (a water-based serum is usually not dangerous goods, and the SDS shows why). Shipment: commercial invoice and packing list, KORUS origin certification on the invoice, bill of lading, ISF and entry by the customs broker. Kept on file for a listing review: the COA for the batch and the full INCI list. No CFS and no apostille are needed.

Example 2: four products for a Gulf distributorThe distributor registers the products with the local authority and asks for: a CFS covering all four products, the COA, the full ingredient list, the GMP certificate copy, an LOA naming the distributor for its territory, and a Certificate of Origin. The CFS and LOA need legalization for the UAE, which adds one to three weeks, so they start right after sample approval rather than at shipping.

Common mistakes

Product names that differ between the label, the registration, the CFS and the invoice.
Sending an old COA from another batch instead of the one printed on the units.
A generic SDS for "a toner" instead of one for the exact formula, so a carrier or Amazon rejects it.
Asking for a CFS before the formula and product names are final; it has to be issued again.
Forgetting to ask for preferential origin proof before shipping, then paying full duty.
Open-ended LOAs with no territory or end date.
Starting legalization at the last minute for a non-Apostille country.
Buying an "FDA certificate" from a third party: the FDA does not issue one for cosmetics.

Checklist

Document list agreed with your importer or customs broker for each market
NDA signed and full INCI list received
SDS for every SKU, matching the exact formula, with flash point and transport class
Specification and stability data on file; challenge test or other tests booked if needed
GMP (ISO 22716) certificate copy received and checked
CFS requested after sample approval, for the right products and destination
POA and LOA drafted with full names, products, territory and dates
Apostille or legalization route confirmed with the importer
Origin proof format confirmed for your FTA
Invoice descriptions and HS codes agreed with your customs broker
COA for the shipped batch received before the balance payment
Names, sizes and batch numbers identical on label, invoice, packing list and COA

How KoreanOEM helps

KoreanOEM is a Korean skincare OEM and private label manufacturer: we develop your formula and produce it in Korea, so the product documents come from the same team that made the product.

Included with production: COA and microbiology for every batch, the MSDS (SDS), the specification, stability data for ready library formulas, an ISO 22716 certificate copy, the commercial invoice and packing list, and the full INCI list after the NDA is signed.
Certificate of Free Sale: USD 100 per certificate covering up to 10 products, plus USD 10 per extra product, issued after your samples are approved. Translation, apostille or legalization are quoted separately.
Certificate of Origin for FTA duty rates, and Power of Attorney and Letter of Authorization drafts for your importer or registration.
Tests on request: challenge test (ISO 11930) from USD 1,000 per formula, heavy metal test about USD 150, a separate accredited-lab microbiology report about USD 300 per product per batch, HRIPT from USD 3,000.
Registrations: US MoCRA product listing USD 150 per SKU; EU CPSR and PIF through our partner USD 1,250 per formula; Canada CNF about USD 450 per product. For India, Australia, Japan, ASEAN and the Gulf we prepare the documents and the local importer or a partner files. See all fees and certifications and export documents.
Every document for your order appears in My page. Prices are FOB Incheon; DDP (door to door, duties and taxes paid) is also offered, quoted per shipment.

Best price, best cost and the lowest minimum order you cannot find anywhere else. We believe in our customers' vision rather than our own profit, so even if we lose money at the beginning, we still support you.

Get a free quote See our export work

Frequently asked questions

What are a COA and an SDS, and does the maker provide them?

A COA (certificate of analysis) reports the test results of one production batch against its specification, and an SDS (safety data sheet) describes hazards, handling and transport classification in a 16-section format. The manufacturer issues both; KoreanOEM includes a COA with microbiology for every batch and an SDS for every product.

What is a Certificate of Free Sale and which countries ask for it?

It is an official statement that the product is made and freely sold in the country of origin, issued in Korea by the Korea Cosmetic Association to a registered Korean responsible seller. India, the Gulf states, parts of Southeast Asia and Latin America commonly ask for it; the US, EU, UK, Canada and Australia do not use it for imports.

How long does a Certificate of Free Sale take in Korea?

The Korea Cosmetic Association states it issues certificates within 2 working days of a complete, paid application. The product must first be reported with its ingredient list, so in practice the CFS is issued after samples are approved, and any apostille or legalization adds days to weeks.

How do I get a certificate of origin for zero duty?

Ask your manufacturer before shipping for the origin proof your free trade agreement requires: a KORUS certification for the US, an origin declaration on the invoice for the EU and UK, or a certificate issued by a Korean authority under several Asian agreements. Your customs broker then claims the preferential rate in the import declaration.

What documents prevent a customs hold?

A commercial invoice with clear product descriptions, HS codes, values and origin, a packing list that matches the cartons, the bill of lading or air waybill, origin proof if you claim an FTA rate, and any registration the market requires, such as a MoCRA listing in the US. Most holds come from mismatched names or quantities across these documents.

Which documents come with each shipment?

From KoreanOEM: the commercial invoice, packing list, export declaration, Certificate of Origin when requested, the COA for the batch and the SDS, with the bill of lading or air waybill from the carrier. Market-specific documents such as a CFS or legalized LOA are prepared separately when your importer needs them.

Which test reports do Amazon and retailers ask for?

Amazon asks for an SDS in its dangerous goods review and can ask for test reports or invoices in a listing or category review, especially when you make claims. Retail buyers commonly ask for the COA, stability and challenge test data, and proof for claims such as "dermatologist tested" or "hypoallergenic".

What certificates should a manufacturer be able to show me?

At minimum a cosmetics GMP certificate such as ISO 22716, proof of FDA facility registration if you sell in the US, and a business registration. It should also issue a COA for each batch, an SDS and a Certificate of Free Sale through the Korean system when your market needs one.

Do I need an apostille on Korean export documents?

Only if the importing authority asks for one. Korea and most large markets, including China, India, Indonesia, Saudi Arabia and Canada, are in the Apostille Convention, so one Korean apostille is enough; the UAE is not, so documents for the UAE need consular legalization.

Sources

Checked against these sources in October 2026. Rules and fees change; check with the authority or your importer before you sell.