Paints and varnishes (including enamels and lacquers) based on synthetic or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
6-digit subheadings (2)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 32 classification notes
Chapter 32 contains many DG class 3 flammable liquids (alcohol-based paints) and class 6 toxic substances (heavy-metal pigments). Personal-quantity art supplies clear as routine; commercial imports need MSDS.
Frequent misclassification in this chapter
Cosmetic colourants under Chapter 33 not 32; food colourings under Chapter 32 with E-number additive labelling.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 32
- 3201 — Tanning extracts of vegetable origin; tannins and their salts, ethers,…
- 3202 — Tanning substances; synthetic organic or inorganic tanning substances;…
- 3203 — Colouring matter of vegetable or animal origin (including dyeing extra…
- 3204 — Synthetic organic colouring matter and preparations based thereon; syn…
- 3205 — Colour lakes; preparations based on colour lakes as specified in note …
- 3206 — Colouring matter and preparations thereof n.e.c. in heading no. 3203, …
- 3207 — Pigments, prepared; opacifiers, colours, vitrifiable enamels, glazes, …
- 3208 — Paints, varnishes; (enamels and lacquers) based on synthetic polymers …
- 3210 — Paints and varnishes (including enamels, lacquers and distempers), exc…
- 3211 — Driers; prepared
- 3212 — Pigments (metallic powders and flakes) dispersed in non-aqueous media …
- 3213 — Colours; artists, students, or signboard painters, modifying tints, am…
- 3214 — Glaziers' putty, grafting putty, resin cements, caulking compounds and…
- 3215 — Ink; printing, writing or drawing ink and other inks; whether or not c…