Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

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 falling in 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) Mastic 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 also apply to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metallic flakes and metallic powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. These headings do not, however, apply 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 the kind used as extenders in oil paints, whether or not they are also suitable for use as colouring matter in distemper.

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.

Commodity Notes.

1. The commodity "Paint semi-finished products", according to the type of paint, classified in subheadings 32.08, 32.09, 32.10, is a product in liquid or paste form (not being colouring matter of headings 32.04, 32.06 and 32.12), having a nature, and a content of colouring matter and film-forming substances, similar to paint, which becomes finished paint after being blended with a small amount of additives and organic solvents.

Chapter 32 — Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

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Commodity codeDescription of goodsDuty rate (%)
32.01Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives
3201.10.00- Quebracho extract0
3201.20.00- Wattle extract0
3201.90.00- Other0
32.02Synthetic 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 substances0
3202.90.00- Other0
32.03Colouring 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 industries5
3203.00.90- Other5
32.04Synthetic 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- - - Crude0
3204.11.90- - - Other0
3204.12- - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon:
3204.12.10- - - Acid dyes0
3204.12.90- - - Other0
3204.13.00- - Basic dyes and preparations based thereon0
3204.14.00- - Direct dyes and preparations based thereon0
3204.15.00- - Vat dyes (including those usable in that state as pigments) and preparations based thereon0
3204.16.00- - Reactive dyes and preparations based thereon0
3204.17- - Pigments and preparations based thereon:
3204.17.10- - - Synthetic organic pigment in powder form0
3204.17.90- - - Other0
3204.18.00- - Carotenoid colouring matters and preparations based thereon0
3204.19.00- - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.190
3204.20.00- Synthetic organic products of a kind used as fluorescent brightening agents0
3204.90.00- Other0
3205.00.00Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes0
32.06Other 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- - - Pigments0
3206.11.90- - - Other0
3206.19- - Other:
3206.19.10- - - Pigments0
3206.19.90- - - Other0
3206.20- Pigments and preparations based on chromium compounds:
3206.20.10- - Chrome yellow, chrome green and molybdate orange or red based on chromium compounds0
3206.20.90- - Other0
- Other colouring matter and other preparations:
3206.41- - Ultramarine and preparations based thereon:
3206.41.10- - - Preparations0
3206.41.90- - - Other0
3206.42- - Lithopone and other pigments and preparations based on zinc sulphide:
3206.42.10- - - Preparations0
3206.42.90- - - Other0
3206.49- - Other:
- - - Preparations:
3206.49.11- - - - Of inorganic pigments based on cadmium compounds or hexacyanoferrates (ferrocyanides and ferricyanides)0
3206.49.19- - - - Other0
3206.49.90- - - Other0
3206.50- Inorganic products of a kind used as luminophores:
3206.50.10- - Preparations0
3206.50.90- - Other0
32.07Prepared 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 preparations0
3207.20- Vitrifiable enamels and glazes, engobes (slips) and similar preparations:
3207.20.10- - Enamel frits0
3207.20.90- - Other0
3207.30.00- Liquid lustres and similar preparations0
3207.40.00- Glass frit and other glass, in the form of powder, granules or flakes0
32.08Paints 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 dentistry5
3208.10.19- - - Other10
3208.10.20- - Anti-fouling and/or anti-corrosive paints for ships’ hulls10
3208.10.90- - Other10
3208.20- Based on acrylic or vinyl polymers:
3208.20.40- - Anti-fouling and/or anti-corrosive paints for ships’ hulls10
3208.20.70- - Varnishes (including lacquers), of a kind used in dentistry5
3208.20.90- - Other10
3208.90- Other:
- - Varnishes (including lacquers), exceeding 100 oC heat resistance:
3208.90.11- - - Of a kind used in dentistry5
3208.90.19- - - Other10
- - Varnishes (including lacquers), not exceeding 100 oC heat resistance:
3208.90.21- - - Of a kind used in dentistry5
3208.90.29- - - Other10
3208.90.30- - Anti-fouling and/or anti-corrosive paints for ships’ hulls10
3208.90.90- - Other10
32.09Paints 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)10
3209.10.40- - Leather paints5
3209.10.50- - Anti-fouling and/or anti-corrosive paints for ships’ hulls10
3209.10.90- - Other10
3209.90.00- Other10
32.10Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
3210.00.10- Varnishes (including lacquers)10
3210.00.20- Distempers0
3210.00.30- Prepared water pigments of a kind used for finishing leather5
- Other:
3210.00.91- - Anti-fouling and/or anti-corrosive paints for ships’ hulls10
3210.00.99- - Other20
3211.00.00Prepared driers3
32.12Pigments (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 foils3
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 paste5
3212.90.13- - - White lead dispersed in oil3
3212.90.14- - - Other, for the manufacture of leather paint3
3212.90.19- - - Other5
- - 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 industries3
3212.90.22- - - Other dyes3
3212.90.29- - - Other3
32.13Artists', 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 sets5
3213.90.00- Other5
32.14Glaziers' 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' fillings5
3214.90.00- Other5
32.15Printing 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 inks5
3215.11.20- - - Solid ink in engineered shapes for insertion into apparatus of subheading 8443.31, 8443.32 or 8443.395
3215.11.90- - - Other5
3215.19- - Other:
3215.19.10- - - Solid ink in engineered shapes for insertion into apparatus of subheading 8443.31, 8443.32 or 8443.395
3215.19.90- - - Other5
3215.90- Other:
3215.90.10- - Carbon mass of a kind used to manufacture carbon paper7
3215.90.60- - Writing or drawing ink5
3215.90.70- - Ink of a kind suitable for use with duplicating machines of heading 84.727
3215.90.90- - Other5

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.