TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

Chapter 32 of the EU Customs Tariff covers a wide range of products related to dyeing, painting and surface finishing. Classified here are tanning extracts of vegetable origin, tannins and their salts, synthetic organic tanning substances, colouring preparations based on tannins, synthetic organic colouring matter (pigments, reactive, acid, basic, direct, vat and disperse dyes), colouring preparations used in the textile, leather, food and paper industries, colour lakes, organic and inorganic luminophores, paints and varnishes based on synthetic polymers, artists', students' and signboard paints, driers, putty, mastics and sealants, printing inks, drawing inks and writing inks. This chapter is of great importance to the chemical, construction, textile, printing and automotive industries. Paints and varnishes constitute the most significant product group in this chapter in terms of trade volume. Synthetic dyes are widely used in the textile and plastics industries. Many products in this chapter are subject to regulations concerning hazardous substances, including restrictions on the content of volatile organic compounds (VOC) and heavy metals.

Customs duty rates in Chapter 32 range from 0% to 6.5%. Synthetic organic colouring matter is subject to rates from 0% to 6.5%, with many commonly used dyes carrying a zero rate. Paints and varnishes based on synthetic polymers are subject to a customs duty rate of 6.5%. Printing inks carry a rate of 6.5%. Putty, mastics and sealants are subject to a rate of 6.5%. Upon import into Poland, the standard VAT rate of 23% applies. The import of food-grade colouring substances additionally requires compliance with food safety requirements.

When classifying products under Chapter 32, it is essential to distinguish between dyes and pigments and between finished paints and components for their manufacture. Paints in ready-to-use form are classified differently from pigment concentrates. The type of binder (acrylic, alkyd, epoxy) must be established, as it determines the tariff heading of the paint. Food-grade dyes are classified under separate headings from industrial dyes. It is important to distinguish between artists' paints and industrial paints, as they are subject to different duty rates.