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

Heading 3204 covers synthetic organic colouring matter, whether or not chemically defined, preparations based thereon, and synthetic organic products used as fluorescent brightening agents or luminophores. This includes reactive, acid, basic, direct, vat, disperse and pigment dyes. Import of synthetic dyes into the EU is subject to duty rates from 0% to 6.5%. Synthetic dyes are subject to REACH registration. Dyes containing restricted aromatic amines (REACH Annex XVII entry 43) are prohibited in textile and leather articles in contact with skin. Heading 3204 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 3204 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 3204 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.

This includes reactive, acid, basic, direct, vat, disperse and pigment dyes. Import of synthetic dyes into the EU is subject to duty rates from 0% to 6.5%. Synthetic dyes are subject to REACH registration. Dyes containing restricted aromatic amines (REACH Annex XVII entry 43) are prohibited in textile and leather articles in contact with skin. Dyes containing azo aromatic amines from the REACH restriction list (entry 43) are banned in articles with skin contact. Synthetic dyes require REACH registration before being placed on the EU market. Duty rates range from 0% to 6.5% - check classification into the correct subheading. A Safety Data Sheet (SDS) and CLP labelling are required for chemical dyes. When importing goods under heading 3204 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 3204 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 3204 covers synthetic organic colouring matter, preparations based thereon, synthetic organic products used as fluorescent brighteners. Reactive, acid, basic, solvent dyes: 3204. Natural dyes (natural indigo, cochineal): 3203. Inorganic pigments (TiO2): 2823, Fe2O3: 2821. Key distinction: 3204 = SYNTHETIC organic dyes, 3203 = NATURAL, 2821-2823 = inorganic pigments.