Part Part 32 - Customs Tariff Act 1987

Part 32

Start here

Get a plain-English read of Part 32

Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.

Chapter 32

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

(a) Separate chemically denned elements or compounds (except those of 3203.00.00 or 3204, inorganic products of a kind used as luminophores (3206), glass obtained from fused quartz or other fused silica in the forms provided for in 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of 3212);

(b) Tannates or other tannin derivatives of products of 2936 to 2939, 2941 or 3501 to 3504.00.00; or

2.- 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3.- 3203.00.00, 3204, 3205.00.00 and 3206 apply also to preparations based on colouring matters (including, in the case of 3206, colouring pigments of 2530 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 (3212), or to other preparations of 3207, 3208, 3209, 3210.00.00, 3212, 3213 or 3215.

4.- 3208 includes solutions (other than collodions) consisting of any of the products specified in 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.

5.- In this Chapter, “colouring matter” does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6.- In 3212, “stamping foils” 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.

3201	TANNING EXTRACTS OF VEGETABLE ORIGINS; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES:
3201.10.00	- Quebracho extract	2%
3201.20.00	- Wattle extract	Free
3201.30.00	- Oak or chestnut extract	2%

3202.10.00	- Synthetic organic tanning substances	2%
3202.90.00	-Other	2%
3203.00.00	COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS BASED ON COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER	2%
3204	SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS BASED ON SYNTHETIC ORGANIC COLOURING MATTER AS SPECIFIED IN NOTE 3 TO THIS CHAPTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED:
3204.1	- Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:
3204.11.00	- - Disperse dyes and preparations based thereon	20%DC(exceptCHIN, INIA andRKOR):15%CHIN, INIA andRKOR:20%
	From 1 July 1988	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3204.12.00	- - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon	10%DC:5%
3204.13.00	- - Basic dyes and preparations based thereon	10%DC:5%
3204.14.00	- - Direct dyes and preparations based thereon	10%DC:5%
3204.15.00	- - Vat dyes (including those usable in that state as pigments) and preparations based thereon	20%DC(exceptCHIN, INIA andRKOR):15%CHIN, INIA andRKOR:20%
	From 1 July 1988	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%

3204.16.00	- - Reactive dyes and preparations based thereon	10%DC:5%
3204.17.00	- - Pigments and preparations based thereon	20%DC(except CHIN, INIA and RKOR):15% CHIN, INIA and RKOR:20%
	From 1 July 1988	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3204.19	- - Other, including mixtures of colouring matter of 3204.11 to 3204.19:
3204.19.10	- - - Mixtures including colouring matter of 3204.11.00, 3204.15.00 or 3204.17.00From 1 July 1988	20%DC(except CHIN, INIA and RKOR):15% CHIN, INIA and RKOR:20%20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3204.19.90	---Other	10%DC:5%
3204.20.00	- Synthetic organic products of a kind used as fluorescent brightening agents	10%DC:5%
3204.90.00	- Other	10%DC:5%
3205.00.00	COLOUR LAKES; PREPARATIONS BASED ON COLOUR LAKES AS SPECIFIED IN NOTE 3 TO THIS CHAPTER	20%DC(except CHIN, INIA and RKOR):15% CHIN, INIA and RKOR:20%CAN: 15%
	From 1 July 1988	20%DC:15%CAN:15%
	From 1 January 1989	17.5%DC:12.5%CAN:12.5%
	From 1 January 1990	15%DC:10%CAN:10%

3206	OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF 3203.00.00, 3204 OR 3205.00.00; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED:
3206.10	- Pigments and preparations based on titanium dioxide:
3206.10.10	- - - Goods, as follows:(a) containing added synthetic organic colouring matter;(b) intermixtures and preparations, containing:(i) chrome greens;(ii) lead chromes;(iii) molybdate chromes;(iv) pigments of cadmium compounds;(v) strontium chromes;(vi) zinc chromes; or(vii) zinc greens;(c) white pigments	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3206.10.90	- - - Other	10%DC:5%
3206.20	-Pigments and preparations based on chromium compounds:
3206.20.10	- - - Goods, as follows:(a) containing added synthetic organic colouring matter;(b) intermixtures and preparations, containing:(i) chrome greens;(ii) lead chromes;(iii) molybdate chromes;(iv) pigments of cadmium compounds;(v) strontium chromes;(vi) zinc chromes; or(vii) zinc greens;	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3206.20.90	- - - Other	10%DC:5%
3206.30.00	- Pigments and preparations based on cadmium compounds	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3206.4	- Other colouring matter and other preparations:

3206.41	- - Ultramarine and preparations based thereon:
3206.41.10	- - - Goods, as follows:(a) containing added synthetic organic colouring matter;(b) zinc greens;(c) intermixtures and preparations, containing:(i) chrome greens;(ii) lead chromes;(iii) molybdate chromes;(iv) pigments of cadmium compounds;(v) strontium chromes;(vi) zinc chromes; or(vii) zinc greens;	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3206.41.90	---Other	10%DC:5%
3206.42	- - Lithopone and other pigments and preparations based on zinc sulphide:
3206.42.10	---Goods, as follows:(a) containing added synthetic organic colouring matter;(b) intermixtures and preparations, containing:(i) chrome greens;(ii) lead chromes;(iii) molybdate chromes;(iv) pigments of cadmium compounds;(v) strontium chromes;(vi) zinc chromes; or(vii) zinc greens;(c) white pigments containing titanium dioxide	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3206.42.90	- - - Other	10%DC:5%
3206.43	- - Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides):
3206.43.10	- - - Goods, as follows:(a) containing added synthetic organic colouring matter;(b) chrome greens;(c) zinc greens;(d) intermixtures and preparations, containing:(i) chrome greens;(ii) lead chromes;(iii) molybdate chromes;(iv) pigments of cadmium compounds;(v) strontium chromes;	20%DC:15%

	(vi) zinc chromes; or(vii) zinc greens
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3206.43.90	- - - Other	10%DC:5%
3206.49	- - Other:
3206.49.10	- - - Goods, as follows:(a) containing added synthetic organic colouring matter;(b) intermixtures and preparations, containing:(i) chrome greens;(ii) lead chromes;(iii) molybdate chromes;(iv) pigments of cadmium compounds;(v) strontium chromes;(vi) zinc chromes; or(vii) zinc greens;(c) white pigments containing titanium dioxide	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3206.49.90	- - - Other	10%DC:5%
3206.50.00	- Inorganic products of a kind used as luminophores	10%DC:5%
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	10%DC:5%
3207.20.00	- Verifiable enamels and glazes, engobes (slips) and similar preparations	10%DC:5%
3207.30.00	- Liquid lustres and similar preparations	10%DC:5%
3207.40.00	- Glass frit and other glass, in the form of powder, granules or flakes	10%DC:5%
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:

3208.10.00	- Based on polyesters	15%DC:10%
3208.20.00	- Based on acrylic or vinyl polymers	15%DC:10%
3208.90.00	- Other	15%DC:10%
3209	PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM:
3209.10.00	- Based on acrylic or vinyl polymers	15%DC:10%
3209.90.00	- Other	15%DC:10%
3210.00.00	OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER	15%DC:10%
3211.00.00	PREPARED DRIERS	10%DC:5%
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	10%DC:5%
3212.90	- Other:
3212.90.1	- - - 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	- - - Dispersions of metal powders or flakes	15%DC:10%
3212.90.19	- - - Other	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3212.90.20	- - - Dyes and other colouring matter put up in forms or packings for retail sale	10%DC:5%
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	10%DC:5%
3213.90.00	-Other	10%DC:5%
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	- Mastics; painters’ fillings	15%DC:10%CAN:7.5%
3214.90.00	- Other	15%DC:10%CAN:7.5%
3215	PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID:
3215.1	- Printing ink:
3215.11.00	- - Black	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3215.19.00	- - Other	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%
3215.90.00	- Other	20%DC:15%
	From 1 January 1989	17.5%DC:12.5%
	From 1 January 1990	15%DC:10%