SECTION VI · 類 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (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コード | 記述 | 単位 | 通常輸入税 | 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 (複数の税率) |
| 3201.20.00 | - Wattle extract | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3201.90.00 | - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3202.90.00 | - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3203.00.90 | - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3204.11.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3204.12.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3204.13.00 | - - Basic dyes and preparations based thereon | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3204.14.00 | - - Direct dyes and preparations based thereon | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3204.15.00 | - - Vat dyes (including those usable in that state as pigments) and preparations based thereon | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3204.16.00 | - - Reactive dyes and preparations based thereon | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3204.17 | - - Pigments and preparations based thereon: | ||||
| 3204.17.10 | - - - Synthetic organic pigment in powder form | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3204.17.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3204.18.00 | - - Carotenoid colouring matters and preparations based thereon | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3204.20.00 | - Synthetic organic products of a kind used as fluorescent brightening agents | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3204.90.00 | - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3205.00.00 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3206.11.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.19 | - - Other: | ||||
| 3206.19.10 | - - - Pigments | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.19.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3206.20.90 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Other colouring matter and other preparations: | |||||
| 3206.41 | - - Ultramarine and preparations based thereon: | ||||
| 3206.41.10 | - - - Preparations | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.41.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.42 | - - Lithopone and other pigments and preparations based on zinc sulphide: | ||||
| 3206.42.10 | - - - Preparations | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.42.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.49 | - - Other: | ||||
| - - - Preparations: | |||||
| 3206.49.11 | - - - - Of inorganic pigments based on cadmium compounds or hexacyanoferrates (ferrocyanides and ferricyanides) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.49.19 | - - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.49.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.50 | - Inorganic products of a kind used as luminophores: | ||||
| 3206.50.10 | - - Preparations | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3206.50.90 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3207.20 | - Vitrifiable enamels and glazes, engobes (slips) and similar preparations: | ||||
| 3207.20.10 | - - Enamel frits | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3207.20.90 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3207.30.00 | - Liquid lustres and similar preparations | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3207.40.00 | - Glass frit and other glass, in the form of powder, granules or flakes | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3208.10.19 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 3208.10.20 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 3208.10.90 | - - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3208.20.70 | - - Varnishes (including lacquers), of a kind used in dentistry | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3208.20.90 | - - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3208.90.19 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| - - 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 (複数の税率) |
| 3208.90.29 | - - - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 3208.90.30 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 3208.90.90 | - - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3209.10.40 | - - Leather paints | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3209.10.50 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 3209.10.90 | - - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 3209.90.00 | - Other | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3210.00.20 | - Distempers | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3210.00.30 | - Prepared water pigments of a kind used for finishing leather | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 3210.00.91 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | kg/liter | 15% | 10% | 8 / 10 (複数の税率) |
| 3210.00.99 | - - Other | kg/liter | 30% | 20% | 8 / 10 (複数の税率) |
| 3211.00.00 | Prepared driers | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 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 (複数の税率) |
| 3212.90.13 | - - - White lead dispersed in oil | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3212.90.14 | - - - Other, for the manufacture of leather paint | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3212.90.19 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| - - 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 (複数の税率) |
| 3212.90.22 | - - - Other dyes | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3212.90.29 | - - - Other | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3213.90.00 | - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3214.90.00 | - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 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 (複数の税率) |
| 3215.11.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 3215.19.90 | - - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3215.90 | - Other: | ||||
| 3215.90.10 | - - Carbon mass of a kind used to manufacture carbon paper | kg/liter | 10.5% | 7% | 8 / 10 (複数の税率) |
| 3215.90.60 | - - Writing or drawing ink | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3215.90.70 | - - Ink of a kind suitable for use with duplicating machines of heading 84.72 | kg/liter | 10.5% | 7% | 8 / 10 (複数の税率) |
| 3215.90.90 | - - Other | kg/liter | 7.5% | 5% | 8 / 10 (複数の税率) |