European Union tariff, chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Last updated
Key facts
- National lines
- 163
- Subheadings
- 45
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Summary
The European Union tariff has 163 national lines in HS chapter 32 (tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks), under 45 subheadings in 15 headings.
Subheadings with European Union lines
The European Union tariff has 163 national lines in HS chapter 32 (tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks), under 45 subheadings in 15 headings.
32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives
32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning
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
- 3203.00Colouring 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 origin2 lines
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
- 3204.11Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Disperse dyes and preparations based thereon4 lines
- 3204.12Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon15 lines
- 3204.13Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Basic dyes and preparations based thereon7 lines
- 3204.14Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Direct dyes and preparations based thereon3 lines
- 3204.15Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Vat dyes (including those usable in that state as pigments) and preparations based thereon4 lines
- 3204.16Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Reactive dyes and preparations based thereon3 lines
- 3204.17Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Pigments and preparations based thereon27 lines
- 3204.18Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Carotenoid colouring matters and preparations based thereon1 line
- 3204.19Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter: Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.197 lines
- 3204.20Synthetic organic products of a kind used as fluorescent brightening agents3 lines
- 3204.90Other2 lines
32.05 Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes
- 3205.00Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes3 lines
32.06 Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined
- 3206.11Pigments and preparations based on titanium dioxide: Containing 80 % or more by weight of titanium dioxide calculated on the dry matter4 lines
- 3206.19Pigments and preparations based on titanium dioxide: Other2 lines
- 3206.20Pigments and preparations based on chromium compounds8 lines
- 3206.41Other colouring matter and other preparations: Ultramarine and preparations based thereon2 lines
- 3206.42Other colouring matter and other preparations: Lithopone and other pigments and preparations based on zinc sulphide1 line
- 3206.49Other colouring matter and other preparations: Other6 lines
- 3206.50Inorganic products of a kind used as luminophores1 line
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
- 3207.10Prepared pigments, prepared opacifiers, prepared colours and similar preparations1 line
- 3207.20Vitrifiable enamels and glazes, engobes (slips) and similar preparations2 lines
- 3207.30Liquid lustres and similar preparations3 lines
- 3207.40Glass frit and other glass, in the form of powder, granules or flakes2 lines
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
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
32.10 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
- 3210.00Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather2 lines
32.11 Prepared driers
- 3211.00Prepared driers1 line
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
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
32.14 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 32 are live on border.bot for the United States (168 lines, also used by 1 other country).
- United States168 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 32?
The European Union tariff has 163 national lines in HS chapter 32 (tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks), under 45 subheadings in 15 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.