Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning

Heading 3202 covers synthetic organic tanning substances, inorganic tanning substances, tanning preparations whether or not containing natural tanning substances, and enzymatic preparations for pre-tanning. These are used primarily in the leather industry for hide processing. Duty rates range from 0% to 6.5%. Imports require compliance with REACH Regulation (EC) 1907/2006 and CLP Regulation (EC) 1272/2008 on classification and labelling of chemical substances. Chromium-containing substances require particular attention due to chromium VI content restrictions. Heading 3202 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 3202 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 3202 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.

Duty rates range from 0% to 6.5%. Imports require compliance with REACH Regulation (EC) 1907/2006 and CLP Regulation (EC) 1272/2008 on classification and labelling of chemical substances. Chromium-containing substances require particular attention due to chromium VI content restrictions. Duty rates from 0% to 6.5% — synthetic tanning substances often at 6.5%. Chromium-containing substances are subject to REACH restrictions on chromium VI. Classification and labelling required under CLP Regulation (GHS). Safety Data Sheet (SDS) in the local language must accompany chemical products. When importing goods under heading 3202 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 3202 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). Goods under heading 3202 are subject to REACH, CLP and GHS controls. Required documentation includes: Safety Data Sheets (SDS), ECHA registration, GMP certificates (for pharmaceuticals). In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 3202 covers synthetic organic tanning substances, inorganic tanning substances, tanning preparations. Synthetic tannins (syntans): 3202 10. Chrome-based tanning preparations: 3202 90. Vegetable extracts: 3201. Key distinction: 3202 = synthetic and tanning preparations, 3201 = vegetable. Chrome compounds for tanning: pure chromium sulphate — 2833, tanning preparation — 3202.