SECTION VI · Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (13)
Notes
1. This Chapter does not cover:
(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);
(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading 27.15).
2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5. The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6. The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 3201 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives | ||||
| 3201.10.00 | - Quebracho extract | kg | 5% | 0% | 8 / 10 (several rates) |
| 3201.20.00 | - Wattle extract | kg | 5% | 0% | 8 / 10 (several rates) |
| 3201.90.00 | - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3202 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning | ||||
| 3202.10.00 | - Synthetic organic tanning substances | kg | 5% | 0% | 8 / 10 (several rates) |
| 3202.90.00 | - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3203 | Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin | ||||
| 3203.00.10 | - Of a kind used in the food or drink industries | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 3203.00.90 | - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 3204 | Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined | ||||
| - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: | |||||
| 3204.11 | - - Disperse dyes and preparations based thereon: | ||||
| 3204.11.10 | - - - Crude | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.11.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.12 | - - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon: | ||||
| 3204.12.10 | - - - Acid dyes | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.12.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.13.00 | - - Basic dyes and preparations based thereon | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.14.00 | - - Direct dyes and preparations based thereon | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.15.00 | - - Vat dyes (including those usable in that state as pigments) and preparations based thereon | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.16.00 | - - Reactive dyes and preparations based thereon | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.17 | - - Pigments and preparations based thereon: | ||||
| 3204.17.10 | - - - Synthetic organic pigment in powder form | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.17.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.18.00 | - - Carotenoid colouring matters and preparations based thereon | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.19.00 | - - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.20.00 | - Synthetic organic products of a kind used as fluorescent brightening agents | kg | 5% | 0% | 8 / 10 (several rates) |
| 3204.90.00 | - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3205.00.00 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206 | Other colouring matter; preparations as specified in Note 3 to this Chapter other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined | ||||
| - Pigments and preparations based on titanium dioxide: | |||||
| 3206.11 | - - Containing 80% or more by weight of titanium dioxide calculated on the dry matter: | ||||
| 3206.11.10 | - - - Pigments | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.11.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.19 | - - Other: | ||||
| 3206.19.10 | - - - Pigments | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.19.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.20 | - Pigments and preparations based on chromium compounds: | ||||
| 3206.20.10 | - - Chrome yellow, chrome green and molybdate orange or red based on chromium compounds | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.20.90 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| - Other colouring matter and other preparations: | |||||
| 3206.41 | - - Ultramarine and preparations based thereon: | ||||
| 3206.41.10 | - - - Preparations | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.41.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.42 | - - Lithopone and other pigments and preparations based on zinc sulphide: | ||||
| 3206.42.10 | - - - Preparations | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.42.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.49 | - - Other: | ||||
| - - - Preparations: | |||||
| 3206.49.11 | - - - - Of inorganic pigments based on cadmium compounds or hexacyanoferrates (ferrocyanides and ferricyanides) | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.49.19 | - - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.49.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.50 | - Inorganic products of a kind used as luminophores: | ||||
| 3206.50.10 | - - Preparations | kg | 5% | 0% | 8 / 10 (several rates) |
| 3206.50.90 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3207 | Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes | ||||
| 3207.10.00 | - Prepared pigments, prepared opacifiers, prepared colours and similar preparations | kg | 5% | 0% | 8 / 10 (several rates) |
| 3207.20 | - Vitrifiable enamels and glazes, engobes (slips) and similar preparations: | ||||
| 3207.20.10 | - - Enamel frits | kg | 5% | 0% | 8 / 10 (several rates) |
| 3207.20.90 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 3207.30.00 | - Liquid lustres and similar preparations | kg | 5% | 0% | 8 / 10 (several rates) |
| 3207.40.00 | - Glass frit and other glass, in the form of powder, granules or flakes | kg | 5% | 0% | 8 / 10 (several rates) |
| 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter | ||||
| 3208.10 | - Based on polyesters: | ||||
| - - Varnishes (including lacquers): | |||||
| 3208.10.11 | - - - Of a kind used in dentistry | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3208.10.19 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3208.10.20 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3208.10.90 | - - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3208.20 | - Based on acrylic or vinyl polymers: | ||||
| 3208.20.40 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3208.20.70 | - - Varnishes (including lacquers), of a kind used in dentistry | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3208.20.90 | - - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3208.90 | - Other: | ||||
| - - Varnishes (including lacquers), exceeding 100 oC heat resistance: | |||||
| 3208.90.11 | - - - Of a kind used in dentistry | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3208.90.19 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| - - Varnishes (including lacquers), not exceeding 100 oC heat resistance: | |||||
| 3208.90.21 | - - - Of a kind used in dentistry | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3208.90.29 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3208.90.30 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3208.90.90 | - - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium | ||||
| 3209.10 | - Based on acrylic or vinyl polymers: | ||||
| 3209.10.10 | - - Varnishes (including lacquers) | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3209.10.40 | - - Leather paints | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3209.10.50 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3209.10.90 | - - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3209.90.00 | - Other | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3210 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | ||||
| 3210.00.10 | - Varnishes (including lacquers) | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3210.00.20 | - Distempers | kg/liter | 5% | 0% | 8 / 10 (several rates) |
| 3210.00.30 | - Prepared water pigments of a kind used for finishing leather | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| - Other: | |||||
| 3210.00.91 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (several rates) |
| 3210.00.99 | - - Other | kg/liter | 30% | 20% | 8 / 10 (several rates) |
| 3211.00.00 | Prepared driers | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 3212 | Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale | ||||
| 3212.10.00 | - Stamping foils | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |
| 3212.90 | - Other: | ||||
| - - Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels): | |||||
| 3212.90.11 | - - - Aluminium paste | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3212.90.13 | - - - White lead dispersed in oil | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |
| 3212.90.14 | - - - Other, for the manufacture of leather paint | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |
| 3212.90.19 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| - - Dyes and other colouring matter put up in forms or packings for retail sale: | |||||
| 3212.90.21 | - - - Of a kind used in the food or drink industries | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |
| 3212.90.22 | - - - Other dyes | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |
| 3212.90.29 | - - - Other | kg/liter | 4.5% | 3% | 8 / 10 (several rates) |
| 3213 | Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings | ||||
| 3213.10.00 | - Colours in sets | kg/set | 7.5% | 5% | 8 / 10 (several rates) |
| 3213.90.00 | - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 3214 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like | ||||
| 3214.10.00 | - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 3214.90.00 | - Other | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 3215 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid | ||||
| - Printing ink: | |||||
| 3215.11 | - - Black: | ||||
| 3215.11.10 | - - - Ultra-violet curable inks | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3215.11.20 | - - - Solid ink in engineered shapes for insertion into apparatus of subheading 8443.31, 8443.32 or 8443.39 | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3215.11.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3215.19 | - - Other: | ||||
| 3215.19.10 | - - - Solid ink in engineered shapes for insertion into apparatus of subheading 8443.31, 8443.32 or 8443.39 | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3215.19.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3215.90 | - Other: | ||||
| 3215.90.10 | - - Carbon mass of a kind used to manufacture carbon paper | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 3215.90.60 | - - Writing or drawing ink | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |
| 3215.90.70 | - - Ink of a kind suitable for use with duplicating machines of heading 84.72 | kg/liter | 10.5% | 7% | 8 / 10 (several rates) |
| 3215.90.90 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (several rates) |