Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives

Heading 3201 covers tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives. This includes extracts of quebracho, wattle, oak, chestnut and other tanning plants used in the leather, food and pharmaceutical industries. Duty rates range from 0% to 6.5%. Imports require compliance with REACH Regulation (EC) 1907/2006 — substances must be registered before placing on the EU market. Products used in the food industry are subject to additional food safety requirements. Heading 3201 is part of Chapter 32 (chemical industry products, pharmaceuticals and fertilizers) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 3201 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 3201 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Heading 3201 covers tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives. Duty rates range from 0% to 6.5%. Imports require compliance with REACH Regulation (EC) 1907/2006 — substances must be registered before placing on the EU market. Products used in the food industry are subject to additional food safety requirements. Duty rates from 0% to 6.5% — tanning extracts generally attract lower rates. REACH registration required for all chemical substances imported above 1 tonne/year. Tannins for food use must comply with EU food safety requirements. Safety Data Sheet (SDS) must accompany each chemical shipment. When importing goods under heading 3201 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 3201 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 3201 covers tanning extracts of vegetable origin, tannins and their salts, ethers, esters. Quebracho extract: 3201 10, wattle (mimosa): 3201 20, oak/chestnut: 3201 90. Synthetic tanning substances: 3202. Key distinction: 3201 = VEGETABLE extracts, 3202 = SYNTHETIC. Prepared tanning products (mixtures): 3202, not 3201. Common error: pure tannins (3201) vs tanning preparations (3202).