Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and

varnishes; putty and other mastics; inks

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.

Page 1 of 12

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.

Heading

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32.01

 

Tanning

extracts of

 

 

 

 

 

 

 

 

 

vegetable origin; tannins

 

 

 

 

 

 

 

 

 

and

their

salts,

ethers,

 

 

 

 

 

 

 

 

 

esters

and

other

 

 

 

 

 

 

 

 

 

derivatives.

 

 

 

 

 

 

 

 

 

3201.10.00.00

- Quebracho extract

kg

5

7.5

 

 

 

 

 

3201.20.00.00

- Wattle extract

 

kg

5

7.5

 

 

 

 

 

3201.90.00.00

- Other

 

 

kg

5

7.5

 

 

 

 

32.02

 

Synthetic

 

organic

 

 

 

 

 

 

 

 

 

tanning

substances;

 

 

 

 

 

 

 

 

 

inorganic

 

tanning

 

 

 

 

 

 

 

 

 

substances;

tanning

 

 

 

 

 

 

 

 

 

preparations, whether or

 

 

 

 

 

 

 

 

 

not

containing

natural

 

 

 

 

 

 

 

 

 

tanning

substances;

 

 

 

 

 

 

 

 

 

enzymatic

preparations

 

 

 

 

 

 

 

 

 

for pre-tanning.

 

 

 

 

 

 

 

 

 

3202.10.00.00

- Synthetic organic tanning

 

 

 

 

 

 

 

 

 

substances

 

 

kg

5

7.5

 

 

 

 

 

3202.90.00.00

- Other

 

 

kg

10

7.5

 

 

 

 

Page 2 of 12

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32.03

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

3203.00.10.00

-

Natural indigo

 

 

kg

5

7.5

 

 

 

 

 

3203.00.90.00

-

Other

 

 

 

 

kg

5

7.5

 

 

 

 

32.04

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 3 of 12

 

 

 

 

 

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-

 

Synthetic

organic

 

 

 

 

 

 

 

 

 

colouring

matter

and

 

 

 

 

 

 

 

 

 

preparations

 

 

based

 

 

 

 

 

 

 

 

 

thereon

as

specified

in

 

 

 

 

 

 

 

 

 

Note 3 to this Chapter :

 

 

 

 

 

 

 

 

 

3204.11.00.00

--

Disperse dyes and

 

 

 

 

 

 

 

 

 

preparations

 

 

based

 

 

 

 

 

 

 

 

 

thereon

 

 

 

 

 

kg

5

7.5

 

 

 

 

 

3204.12.00.00

--

Acid

dyes,

whether

or

 

 

 

 

 

 

 

 

 

not

premetallised,

and

 

 

 

 

 

 

 

 

 

preparations

 

 

based

 

 

 

 

 

 

 

 

 

thereon;

mordant

dyes

 

 

 

 

 

 

 

 

 

and

preparations

based

 

 

 

 

 

 

 

 

 

thereon

 

 

 

 

 

kg

5

7.5

 

 

 

 

 

3204.13.00.00

--

 

Basic

dyes

and

 

 

 

 

 

 

 

 

 

preparations

 

 

based

 

 

 

 

 

 

 

 

 

thereon

 

 

 

 

 

kg

5

7.5

 

 

 

 

 

3204.14.00.00

--

 

Direct

dyes

and

 

 

 

 

 

 

 

 

 

preparations

 

 

based

 

 

 

 

 

 

 

 

 

thereon

 

 

 

 

 

kg

5

7.5

 

 

 

 

 

3204.15.00.00

--

Vat dyes (including

 

 

 

 

 

 

 

 

 

those usable in that state

 

 

 

 

 

 

 

 

 

as

 

pigments)

and

 

 

 

 

 

 

 

 

 

preparations

 

 

based

 

 

 

 

 

 

 

 

 

thereon

 

 

 

 

 

kg

5

7.5

 

 

 

 

 

3204.16.00.00

--

Reactive dyes and

 

 

 

 

 

 

 

 

 

preparations

 

 

based

 

 

 

 

 

 

 

 

 

thereon

 

 

 

 

 

kg

10

7.5

 

 

 

 

 

3204.17.00.00

--

 

Pigments

and

 

 

 

 

 

 

 

 

 

preparations

 

 

based

 

 

 

 

 

 

 

 

 

thereon

 

 

 

 

 

kg

5

7.5

 

 

 

 

Page 4 of 12

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3204.19.00.00

--

 

Other,

including

 

 

 

 

 

 

 

 

 

mixtures

of

colouring

 

 

 

 

 

 

 

 

 

matter of two or more of

 

 

 

 

 

 

 

 

 

the

subheadings 3204.11

 

 

 

 

 

 

 

 

 

to 3204.19

 

 

 

kg

5

7.5

 

 

 

 

 

3204.20.00.00

-

Synthetic

organic

 

 

 

 

 

 

 

 

 

products of a kind used as

 

 

 

 

 

 

 

 

 

fluorescent

brightening

 

 

 

 

 

 

 

 

 

agents

 

 

 

kg

5

7.5

 

 

 

 

 

3204.90.00.00

- Other

 

 

 

kg

5

7.5

 

 

 

 

32.05

3205.00.00.00

Colour

 

lakes;

 

 

 

 

 

 

 

 

 

preparations

 

as

 

 

 

 

 

 

 

 

 

specified

in

Note 3

to

 

 

 

 

 

 

 

 

 

this

Chapter based

on

 

 

 

 

 

 

 

 

 

colour lakes.

 

 

kg

10

7.5

 

 

 

 

32.06

 

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 :

 

 

 

 

 

 

 

 

 

3206.11.00.00

--

Containing 80 % or

 

 

 

 

 

 

 

 

 

more by weight of titanium

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

kg

5

7.5

 

 

 

 

Page 5 of 12

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dioxide calculated

on

the

 

 

 

 

 

 

 

 

 

dry matter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3206.19.00.00

-- Other

 

 

 

kg

5

7.5

 

 

 

 

 

3206.20.00.00

-

Pigments

 

and

 

 

 

 

 

 

 

 

 

preparations

based

on

 

 

 

 

 

 

 

 

 

chromium compounds

 

kg

5

7.5

 

 

 

 

 

 

-

Other colouring

matter

 

 

 

 

 

 

 

 

 

and other preparations :

 

 

 

 

 

 

 

 

3206.41.00.00

--

Ultramarine

 

and

 

 

 

 

 

 

 

 

 

preparations

 

based

 

 

 

 

 

 

 

 

 

thereon

 

 

 

kg

5

7.5

 

 

 

 

 

3206.42.00.00

--

Lithopone

and

other

 

 

 

 

 

 

 

 

 

pigments and preparations

 

 

 

 

 

 

 

 

 

based on zinc sulphide

kg

5

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

 

 

 

3206.49.10.00

---

Pigments

 

and

 

 

 

 

 

 

 

 

 

preparations

based

on

 

 

 

 

 

 

 

 

 

cadminum compounds

kg

5

7.5

 

 

 

 

 

3206.49.20.00

---

Pigments

 

and

 

 

 

 

 

 

 

 

 

preparations

based

on

 

 

 

 

 

 

 

 

 

hexacynoferrates

 

 

 

 

 

 

 

 

 

 

 

(ferrocynides

 

 

and

 

 

 

 

 

 

 

 

 

ferricynides)

 

 

 

kg

5

7.5

 

 

 

 

 

3206.49.90.00

---

Other

 

 

 

kg

10

7.5

 

 

 

 

 

3206.50.00.00

- Inorganic products of a

 

 

 

 

 

 

 

 

 

kind used as luminophores

kg

5

7.5

 

 

 

 

Page 6 of 12

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32.07

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

3207.10.00.00

-

Prepared

pigments,

 

 

 

 

 

 

 

 

 

prepared

 

opacifiers,

 

 

 

 

 

 

 

 

 

prepared

colours

and

 

 

 

 

 

 

 

 

 

similar preparations

 

kg

5

7.5

 

 

 

 

 

3207.20.00.00

-

Vitrifiable enamels

and

 

 

 

 

 

 

 

 

 

glazes,

engobes

(slips)

 

 

 

 

 

 

 

 

 

and similar preparations

kg

5

7.5

 

 

 

 

 

3207.30.00.00

- Liquid lustres and similar

 

 

 

 

 

 

 

 

 

preparations

 

 

 

kg

5

7.5

 

 

 

 

 

3207.40.00.00

- Glass frit and other glass,

 

 

 

 

 

 

 

 

 

in the form of powder,

 

 

 

 

 

 

 

 

 

granules or flakes

 

 

kg

5

7.5

 

 

 

 

Page 7 of 12

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32.08

 

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.

 

 

 

 

 

 

 

 

 

 

 

3208.10.00.00

- Based on polyesters

 

kg

20

7.5

15

 

 

 

 

 

- Based on acrylic or vinyl

 

 

 

 

 

 

 

 

 

polymers:

 

 

 

 

 

 

 

 

 

 

 

3208.20.10.00

--

Varnishes

(including

 

 

 

 

 

 

 

 

 

lacquers)

 

 

 

kg

20

7.5

 

 

 

 

 

3208.20.10.10

--

Varnishes

including

 

 

 

 

 

 

 

 

 

lacquers for Banknotes for

 

 

 

 

 

 

 

 

 

NSPMC

 

 

 

kg

5

7.5

 

 

 

 

 

3208.20.20.00

--

Paints

(including

 

 

 

 

 

 

 

 

 

enamels)

 

 

 

kg

20

7.5

 

 

 

 

 

3208.20.90.00

--

Solutions as defined in

 

 

 

 

 

 

 

 

 

Note 4 to this Chapter

 

kg

20

7.5

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

3208.90.10.00

--

Varnishes

 

 

kg

20

7.5

 

 

 

 

 

 

--

Paints:

 

 

 

 

 

 

 

 

 

 

 

3208.90.21.00

---

Dry powder paint

 

kg

20

7.5

 

 

 

 

 

3208.90.29.00

---

Other

 

 

 

kg

20

7.5

10

 

 

 

 

3208.90.90.00

--

Solutions as defined in

 

 

 

 

 

 

 

 

 

Note 4 to this Chapter

 

kg

20

7.5

 

 

 

 

Page 8 of 12

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32.09

 

Paints

and

varnishes

 

 

 

 

 

 

 

 

 

(including enamels and

 

 

 

 

 

 

 

 

 

lacquers)

based

on

 

 

 

 

 

 

 

 

 

synthetic

polymers

or

 

 

 

 

 

 

 

 

 

chemically

modified

 

 

 

 

 

 

 

 

 

natural

 

 

polymers,

 

 

 

 

 

 

 

 

 

dispersed

or

dissolved

 

 

 

 

 

 

 

 

 

in an aqueous medium.

 

 

 

 

 

 

 

 

 

- Based on acrylic or vinyl

 

 

 

 

 

 

 

 

 

polymers:

 

 

 

 

 

 

 

 

 

 

 

3209.10.10.00

--

Varnishes

 

 

kg

20

7.5

 

 

 

 

 

3209.10.20.00

-- Paints

 

 

 

 

kg

20

7.5

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

3209.90.10.00

--

Varnishes

 

 

kg

20

7.5

 

 

 

 

 

3209.90.20.00

--

Paints

 

 

 

 

kg

20

7.5

 

 

 

 

32.10

 

Other

 

paints

and

 

 

 

 

 

 

 

 

 

varnishes

 

(including

 

 

 

 

 

 

 

 

 

enamels,

lacquers

and

 

 

 

 

 

 

 

 

 

distempers);

prepared

 

 

 

 

 

 

 

 

 

water pigments of a kind

 

 

 

 

 

 

 

 

 

used

for

finishing

 

 

 

 

 

 

 

 

 

leather.

 

 

 

 

 

 

 

 

 

 

 

 

3210.00.10.00

-

Varnishes

 

 

kg

20

7.5

 

 

 

 

 

3210.00.20.00

-

Paints

 

 

 

 

kg

20

7.5

 

 

 

 

 

3210.00.90.00

-

Other

 

 

 

 

kg

20

7.5

 

 

 

 

32.11

3211.00.00.00

Prepared driers.

 

kg

5

7.5

 

 

 

 

Page 9 of 12

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32.12

 

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.

 

 

 

 

 

 

 

 

 

 

3212.10.00.00

- Stamping foils

 

 

kg

5

7.5

 

 

 

 

 

3212.90.00.00

- Other

 

 

 

 

kg

5

7.5

 

 

 

 

32.13

 

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.

 

 

 

 

 

 

 

 

 

 

 

3213.10.00.00

- Colours in sets

 

kg

10

7.5

 

 

 

 

 

3213.90.00.00

- Other

 

 

 

 

kg

10

7.5

 

 

 

 

32.14

 

Glaziers'

putty, grafting

 

 

 

 

 

 

 

 

 

putty,

resin

cements,

 

 

 

 

 

 

 

 

 

caulking

compounds

 

 

 

 

 

 

 

 

 

and

other

mastics;

 

 

 

 

 

 

 

 

 

painters'

fillings;

non-

 

 

 

 

 

 

 

 

 

refractory

 

surfacing

 

 

 

 

 

 

 

 

 

preparations

 

for

 

 

 

 

 

 

 

Page 10 of 12

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façades,

indoor

walls,

 

 

 

 

 

 

 

 

 

floors,

 

ceilings

 

or

the

 

 

 

 

 

 

 

 

 

like.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

- Glaziers'

putty,

grafting

 

 

 

 

 

 

 

 

 

putty,

 

resin

 

cements,

 

 

 

 

 

 

 

 

 

caulking

compounds and

 

 

 

 

 

 

 

 

 

other

mastics;

painters'

 

 

 

 

 

 

 

 

 

fillings:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3214.10.10.00

-- Glaziers' putty, grafting

 

 

 

 

 

 

 

 

 

putty,

 

resin

 

cements,

 

 

 

 

 

 

 

 

 

caulking

compounds and

 

 

 

 

 

 

 

 

 

other mastics

 

 

 

 

kg

10

7.5

 

 

 

 

 

3214.10.20.00

-- Painters’ fillings

 

kg

10

7.5

 

 

 

 

 

3214.90.00.00

- Other

 

 

 

 

 

 

 

kg

10

7.5

 

 

 

 

32.15

 

Printing

ink,

writing

or

 

 

 

 

 

 

 

 

 

drawing

ink

and other

 

 

 

 

 

 

 

 

 

inks,

whether

 

or

not

 

 

 

 

 

 

 

 

 

concentrated or solid.

 

 

 

 

 

 

 

 

 

- Printing ink :

 

 

 

 

 

 

 

 

 

 

 

 

3215.11.00.10

-- Black

ink

imported

by

 

 

 

 

 

 

 

 

 

Nigeria

 

Security

 

Printing

 

 

 

 

 

 

 

 

 

and

 

 

 

 

 

Minting

 

 

 

 

 

 

 

 

 

Company(NSPMC)

 

kg

5

7.5

 

 

 

 

 

3215.11.00.19

-- Black

ink

imported

by

 

 

 

 

 

 

 

 

 

others

 

 

 

 

 

 

 

kg

10

7.5

 

 

 

 

Page 11 of 12

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Commodity Description

SU

ID

VAT

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EXC ST

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3215.11.00.21

-- Security and offset inks

 

 

 

 

 

 

 

 

 

for

paper and

polymer

 

 

 

 

 

 

 

 

 

substrates for NSPMC

 

kg

5

7.5

 

 

 

 

 

3215.11.00.29

-- Security and offset inks

 

 

 

 

 

 

 

 

 

for

paper

and

polymer,

 

 

 

 

 

 

 

 

 

other

 

 

 

kg

10

7.5

 

 

 

 

 

3215.11.00.41

-- Pigments in paste forms;

 

 

 

 

 

 

 

 

 

clear intaglio for

polymer

 

 

 

 

 

 

 

 

 

for NSPMC

 

 

kg

5

7.5

 

 

 

 

 

3215.11.00.49

-- Pigments in paste forms;

 

 

 

 

 

 

 

 

 

clear intaglio for polymer,

 

 

 

 

 

 

 

 

 

other

 

 

 

kg

10

7.5

 

 

 

 

 

3215.19.00.10

--

Other

printing

ink

for

 

 

 

 

 

 

 

 

 

NSPMC

 

 

 

kg

5

7.5

 

 

 

 

 

3215.19.00.90

--

Other

printing

ink

for

 

 

 

 

 

 

 

 

 

others

 

 

 

kg

10

7.5

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

3215.90.10.00

--

Writing ink

 

 

kg

10

7.5

 

 

 

 

 

3215.90.90.00

--

Other

 

 

 

kg

20

7.5

 

 

 

 

Page 12 of 12