Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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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
130 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 32.01 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives | |
| 3201.10.00 | - Quebracho extract | 0 |
| 3201.20.00 | - Wattle extract | 0 |
| 3201.90.00 | - Other | 0 |
| 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 | - Synthetic organic tanning substances | 0 |
| 3202.90.00 | - Other | 0 |
| 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 | - Of a kind used in the food or drink industries | 5 |
| 3203.00.90 | - Other | 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 | |
| - 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 | 0 |
| 3204.11.90 | - - - Other | 0 |
| 3204.12 | - - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon: | |
| 3204.12.10 | - - - Acid dyes | 0 |
| 3204.12.90 | - - - Other | 0 |
| 3204.13.00 | - - Basic dyes and preparations based thereon | 0 |
| 3204.14.00 | - - Direct dyes and preparations based thereon | 0 |
| 3204.15.00 | - - Vat dyes (including those usable in that state as pigments) and preparations based thereon | 0 |
| 3204.16.00 | - - Reactive dyes and preparations based thereon | 0 |
| 3204.17 | - - Pigments and preparations based thereon: | |
| 3204.17.10 | - - - Synthetic organic pigment in powder form | 0 |
| 3204.17.90 | - - - Other | 0 |
| 3204.18.00 | - - Carotenoid colouring matters and preparations based thereon | 0 |
| 3204.19.00 | - - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 | 0 |
| 3204.20.00 | - Synthetic organic products of a kind used as fluorescent brightening agents | 0 |
| 3204.90.00 | - Other | 0 |
| 3205.00.00 | Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes | 0 |
| 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 | - - Containing 80% or more by weight of titanium dioxide calculated on the dry matter: | |
| 3206.11.10 | - - - Pigments | 0 |
| 3206.11.90 | - - - Other | 0 |
| 3206.19 | - - Other: | |
| 3206.19.10 | - - - Pigments | 0 |
| 3206.19.90 | - - - Other | 0 |
| 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 | 0 |
| 3206.20.90 | - - Other | 0 |
| - Other colouring matter and other preparations: | ||
| 3206.41 | - - Ultramarine and preparations based thereon: | |
| 3206.41.10 | - - - Preparations | 0 |
| 3206.41.90 | - - - Other | 0 |
| 3206.42 | - - Lithopone and other pigments and preparations based on zinc sulphide: | |
| 3206.42.10 | - - - Preparations | 0 |
| 3206.42.90 | - - - Other | 0 |
| 3206.49 | - - Other: | |
| - - - Preparations: | ||
| 3206.49.11 | - - - - Of inorganic pigments based on cadmium compounds or hexacyanoferrates (ferrocyanides and ferricyanides) | 0 |
| 3206.49.19 | - - - - Other | 0 |
| 3206.49.90 | - - - Other | 0 |
| 3206.50 | - Inorganic products of a kind used as luminophores: | |
| 3206.50.10 | - - Preparations | 0 |
| 3206.50.90 | - - Other | 0 |
| 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 | - Prepared pigments, prepared opacifiers, prepared colours and similar preparations | 0 |
| 3207.20 | - Vitrifiable enamels and glazes, engobes (slips) and similar preparations: | |
| 3207.20.10 | - - Enamel frits | 0 |
| 3207.20.90 | - - Other | 0 |
| 3207.30.00 | - Liquid lustres and similar preparations | 0 |
| 3207.40.00 | - Glass frit and other glass, in the form of powder, granules or flakes | 0 |
| 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 | - Based on polyesters: | |
| - - Varnishes (including lacquers): | ||
| 3208.10.11 | - - - Of a kind used in dentistry | 5 |
| 3208.10.19 | - - - Other | 10 |
| 3208.10.20 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | 10 |
| 3208.10.90 | - - Other | 10 |
| 3208.20 | - Based on acrylic or vinyl polymers: | |
| 3208.20.40 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | 10 |
| 3208.20.70 | - - Varnishes (including lacquers), of a kind used in dentistry | 5 |
| 3208.20.90 | - - Other | 10 |
| 3208.90 | - Other: | |
| - - Varnishes (including lacquers), exceeding 100 oC heat resistance: | ||
| 3208.90.11 | - - - Of a kind used in dentistry | 5 |
| 3208.90.19 | - - - Other | 10 |
| - - Varnishes (including lacquers), not exceeding 100 oC heat resistance: | ||
| 3208.90.21 | - - - Of a kind used in dentistry | 5 |
| 3208.90.29 | - - - Other | 10 |
| 3208.90.30 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | 10 |
| 3208.90.90 | - - Other | 10 |
| 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 | |
| 3209.10 | - Based on acrylic or vinyl polymers: | |
| 3209.10.10 | - - Varnishes (including lacquers) | 10 |
| 3209.10.40 | - - Leather paints | 5 |
| 3209.10.50 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | 10 |
| 3209.10.90 | - - Other | 10 |
| 3209.90.00 | - Other | 10 |
| 32.10 | 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) | 10 |
| 3210.00.20 | - Distempers | 0 |
| 3210.00.30 | - Prepared water pigments of a kind used for finishing leather | 5 |
| - Other: | ||
| 3210.00.91 | - - Anti-fouling and/or anti-corrosive paints for ships’ hulls | 10 |
| 3210.00.99 | - - Other | 20 |
| 3211.00.00 | Prepared driers | 3 |
| 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 | - Stamping foils | 3 |
| 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 | 5 |
| 3212.90.13 | - - - White lead dispersed in oil | 3 |
| 3212.90.14 | - - - Other, for the manufacture of leather paint | 3 |
| 3212.90.19 | - - - Other | 5 |
| - - 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 | 3 |
| 3212.90.22 | - - - Other dyes | 3 |
| 3212.90.29 | - - - Other | 3 |
| 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 | - Colours in sets | 5 |
| 3213.90.00 | - Other | 5 |
| 32.14 | 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 | 5 |
| 3214.90.00 | - Other | 5 |
| 32.15 | 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 | 5 |
| 3215.11.20 | - - - Solid ink in engineered shapes for insertion into apparatus of subheading 8443.31, 8443.32 or 8443.39 | 5 |
| 3215.11.90 | - - - Other | 5 |
| 3215.19 | - - Other: | |
| 3215.19.10 | - - - Solid ink in engineered shapes for insertion into apparatus of subheading 8443.31, 8443.32 or 8443.39 | 5 |
| 3215.19.90 | - - - Other | 5 |
| 3215.90 | - Other: | |
| 3215.90.10 | - - Carbon mass of a kind used to manufacture carbon paper | 7 |
| 3215.90.60 | - - Writing or drawing ink | 5 |
| 3215.90.70 | - - Ink of a kind suitable for use with duplicating machines of heading 84.72 | 7 |
| 3215.90.90 | - - Other | 5 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.