How much import duty for Chapter 32 “Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks”? Rates and import regulations for 142 tariff lines
Quick answer: How much duty for Chapter 32?
Chapter 32 “Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks” has 142 tariff lines; the most common Column 1 rate is 5%.Of these, 18 tariff lines are 0% (12.7%), and the highest ad valorem rate is 6.5%.75 tariff lines carry an import regulation code; the most common is C02 (22 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 32's tariff lines?
- 0% 18
- Over 0% to 5% 101
- Over 5% to 10% 23
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 142 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.
What import regulation codes commonly appear in Chapter 32?
Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.
C02
Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standa…
22 tariff lines
553
For importation of toxic or concerned chemical substances, the permits/approval documents of toxic or concer…
21 tariff lines
508
For importation of food additives must be handled according to the following regulations: (1) If the petitio…
16 tariff lines
581
Approval from the Nuclear Safety Commission is required.
5 tariff lines
404
For importation of feedstuff, a photocopy of registration certificate for importation of feedstuff issued by…
4 tariff lines
F02
Importation of products used for food-relevant purposes including foods, food utensils, food containers or p…
3 tariff lines
MW0 does not mean nothing can be shipped at all. MW0 = import from mainland China is prohibited. Exception: small quantities of mainland Chinese goods in Chapters 25–97 may be imported without an import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces (40 kg if it cannot be counted; a single product is identified by its model number, or by the line item on the declaration if there is no model number, and may not be split by size, specification or colour; stone under heading 6802 and tiles under heading 6907 must meet both 24 pieces and 40 kg). Electric motorcycles, electric bicycles and their controllers (tariff lines 8711.60.10, 8711.60.20 and 8543.70.99.50) are excluded, and Chapters 1–24 do not qualify. Inspection, quarantine and other import requirements must still be met separately. This does not mean the goods are duty-free.
This chapter has 22 tariff lines marked C01 or C02, which are subject to mandatory import inspection by the Bureau of Standards, Metrology and Inspection (BSMI). For how to determine whether inspection applies and whether there is a personal-use exemption threshold, see the BSMI Commodity Inspection Guide.
What tariff lines are in Chapter 32?
3201 植物性鞣革用萃取物；單寧及其鹽類、醚類、酯類及其他衍生物
- 32011000009Quebracho extract0%
- 32012000007Wattle extract0%
- 32019010000Tannic acid and their derivatives0%
- 32019020008Oak or chestnut extract0%
- 32019090003Other tanning extracts of vegerable origin0%
3202 合成有機鞣料；無機鞣料；鞣料製品，不論是否包括天然鞣料；鞣前處理用酵素製劑
- 32021000008Synthetic organic tanning substances0%
- 32029010009Synthetic inorganic tanning substances0%
- 32029020007Enzymatic preparations for pre-tanning0%
- 32029030005Tanning preparations, whether or not containing natural tanning substances0%
3203 植物性或動物性著色料（包括染色用萃取物，但動物碳黑除外），不論是否符合化學上定義；本章註三所述之以植物性或動物性著色料為基料之調製品
- 32030011006Cochinea0%
- 32030019008Other colouring matter of animal origin0%
- 32030021004Logwood extract0%
- 32030022003Cutch0%
- 32030029006Other colouring matter of vegetable origin0%
- 32030030101Preparations based on colouring matter of vegetable or animal origin as specified in Note 3 to this Chapter, for feed use0%
- 32030030904Other preparations based on colouring matter of vegetable or animal origin as specified in Note 3 to this Chapter0%
3204 合成有機著色料，不論是否符合化學上定義；本章註三所述之以合成有機著色料為基料之調製品；各種有機產品用作螢光增亮劑或發光劑，不論是否符合化學上定義
- 32041110003Disperse dyes5%
- 32041120001Preparations based on disperse dyes5%
- 32041210100Acid food dyes5%
- 32041210208Benzyl violet 4B5%
- 32041210306Metanil yellow5%
- 32041210404Azorubine5%
- 32041210501Red No.25%
- 32041210609Orange 25%
- 32041210903Other acid dyes, whether or not premetallised5%
- 32041220000Preparations based on acid dyes5%
- 32041230008Mordant dyes5%
- 32041240006Preparations based on mordant dyes5%
- 32041310109Malachite green5%
- 32041310207Rhodamine B5%
- 32041310305Basic orange 25%
- 32041310403Auramine5%
- 32041310902Other basic dyes5%
- 32041320009Preparations based on basic dyes5%
- 32041410000Direct dyes5%
- 32041420008Preparations based on direct dyes5%
- 32041511008Indigo artificial5%
- 32041519000Other vat dyes (including those usable in the state as pigments)5%
- 32041520007Preparations based on vat dyes (including those usable in that state as pigments)5%
- 32041610008Reactive dyes5%
- 32041620006Preparations based on reactive dyes5%
- 32041711006Organic fluorescent pigments5%
- 32041719106Synthetic organic food pigments5%
- 32041719909Other synthetic organic pigments5%
- 32041720005Preparations based on synthetic organic pigments5%
- 32041800106Carotenoid colouring matters5%
- 32041800918other preparations based carotenoid colouring matters, for feed use5%
- 32041800927other preparations based carotenoid colouring matters5%
- 32041911004Sulfur dyes5%
- 32041912003Preparations based on sulfur dyes5%
- 32041991105Other synthetic organic food colouring metter5%
- 32041991212Butter yellow5%
- 32041991221Diethyl yellow/Solvent yellow 565%
- 32041991230Sudan 15%
- 32041991249Sudan 25%
- 32041991258Sudan 35%
- 32041991267Sudan 45%
- 32041991276Sudan Red G5%
- 32041991285Sudan Orange G5%
- 32041991294Sudan Black B5%
- 32041991310Sudan Red 7B5%
- 32041991392Other solvent dyes5%
- 32041991908Other synthetic organic colouring matter, whether or not chemically defined (including mixtures of colouring matter of two or more of the subheadings Nos. 3204.11 3204.19)5%
- 32041992113Preparations based on solvent dyes, for feed use5%
- 32041992195Other preparations based on solvent dyes5%
- 32041992916Preparations based on other synthetic organic colouring matter (including preparations based on colouring matter of two or more of the subheading 3204.11 to 3204.19), for feed use5%
- 32041992998Other preparations based on other synthetic organic colouring matter (including preparations based on colouring matter of two or more of the subheading Nos. 3204.11 to 3204.19)5%
- 32042000004Synthetic organic products of a kind used as fluorescent brightening agents5%
- 32049000009Other synthetic organic products of a kind used as luminophores, whether or not chemically defined5%
3205 色澱；以本章註三所述色澱為基料之調製品
- 32050010005Colour lakes5%
- 32050020003Preparations as specified in Note 3 to this Chapter based on colour lakes5%
3206 其他著色料；本章註三所述之調製品，但第３２０３、３２０４或３２０５節之物品除外；用作發光劑之無機產品，不論是否符合化學上定義者
- 32061100003Pigments and preparations, containing 80% or more by weight of titanium dioxide calculated on the dry weight2%
- 32061900005Other pigments and preparations based on titanium dioxide2%
- 32062010000Chrome yellow4%
- 32062090101Lead sulfochromate yellow(C.I. Pigment Yellow 34)4%
- 32062090209Lead chromate molybdate sulphate red(C.I. Pigment Red 104)4%
- 32062090904Other pigments and preparations based on chromium compounds4%
- 32064110005Ultramarine4%
- 32064120003Preparations based on ultramarine4%
- 32064210004Lithopone (lithophone)4%
- 32064220002Other pigments and preparations based on zinc sulphide4%
- 32064910007Powder of bronze5%
- 32064920005Ochres, siennas and umbers, chemically treated4%
- 32064930003Pigments and preparations based on cadmium compounds5%
- 32064940001Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)4%
- 32064990000Other colouring matters and other preparations4%
- 32065010003Fluorescent material for lamp use5%
- 32065020001Inorganic fluorescent pigment5%
- 32065090006Other inorganic products of a kind used as luminophores5%
3207 調製顏料、調製乳光劑及調製色料、琺瑯及釉、釉底料（泥釉）、光澤液、及類似調製品等之用於陶瓷、搪瓷及玻璃工業者；玻璃熔塊及其他玻璃成粉、粒或細片狀者
- 32071000101Prepared pigments, prepared opacifiers, prepared colours and similar preparations of a kind used in the ceramic, enamelling or glass industry, containing any radioactive materials5%
- 32071000209Other Prepared pigments, prepared opacifiers, prepared colours and similar preparations of a kind used in the ceramic, enamelling or glass industry5%
- 32072010107Enamel, containing any radioactive materials5%
- 32072010205Other enamel5%
- 32072020105Glaze, containing any radioactive materials5%
- 32072020203Other glaze5%
- 32072030103Engobes (slips) and similar preparations, containing any radioactive materials5%
- 32072030201Other engobes (slips) and similar preparations5%
- 32073010007Metallic conductor paste, metallic dielectric paste,metallic resistor paste1%
- 32073090108Liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry, containing any radioactive meterials5%
- 32073090206Other liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry5%
- 32074000007Glass frit and other glass, in the form of powder, granules or flakes3.5%
3208 以合成聚合物或經化學改質之天然聚合物為基料之漆類及凡立水（包括瓷漆及亮漆），經分散或溶解於非水媒質者；本章註四所述之溶液
- 32081010000Paints or enamels, based on polyesters6%
- 32081020008Conductive paints (containing copper powder, silver powder or nickel powder only), based on polyesters6.5%
- 32081091002Other paints (including enamels and lacquers) based on polyesters, dispersed or dissolved in a non-aqueous medium6.5%
- 32081092001Other varnishes based on polyesters, dispersed or dissolved in a non-aqueous medium5%
- 32082010008Paints or enamels, based on acrylic or vinyl polymers5%
- 32082020006Conductive paints (containing copper powder, silver powder or nickel powder only), based on acrylic or vinyl polymers5%
- 32082091000Other paints(including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium5%
- 32082092009Other varnishes based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium3.5%
- 32089010003Other paints or enamels6.5%
- 32089020001Other conductive paints (containing copper powder, silver powder or nickel powder only)6.5%
- 32089091005Other paints (including enamels and lacquers) based on synthetic polymer or chemically modified natural polymers dispersed or dissolved in a non-aqueous medium6.5%
- 32089092004Other varnishes based on synthetic polymer or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium5%
- 32089093003Solutions as defined in note 4 to this Chapter5%
3209 以合成聚合物或經化學改質之天然聚合物為基料之漆類及凡立水（包括瓷漆及亮漆），經分散或溶解於水性媒質者
- 32091010009Paints (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in a aqueous medium6.5%
- 32091020007Varnishes based on acrylic vinyl polymers, dispersed or dissolved in a aqueous medium5%
- 32099010002Other paints (including enamels and lacquers) based on synthetic polymers or chemical modified natural polymers, dispersed or dissolved in a aqueous medium6.5%
- 32099020000Other varnishes based on synthetic polymers or chemically modified natural polymers.,dispersed or dissolved in a aqueous medium5%
3210 其他漆類及凡立水（包括瓷漆、亮漆及膠畫料）；皮革加工用水性顏料
- 32100010008Prepared water pigments of a kind used for finshing leather2.5%
- 32100020006Lacqouers6.5%
- 32100091000Other varnishes5%
- 32100092009Other paints6.5%
3211 調製催乾劑
3212 顏料（包括金屬粉或金屬細片），經分散於非水媒質者，呈液狀或膏狀，用於製造漆類（包括瓷漆）；燙印箔；零售包裝之染料及其他著色料
- 32121010004Stamping foils, of paper base6.5%
- 32121020002Stamping foils, of plastics base6.5%
- 32121090007Other stamping foils6.5%
- 32129010007Pearl essence6.5%
- 32129020005Dyes and other colouring matter put up in forms or packings for retail sale6.5%
- 32129030003Coloring and painting material5%
- 32129090000Other pigments (including metallic powders and flakes) dispersed in a non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels)6.5%
3213 藝術家、學生或招牌畫畫家用色料、輔助調色料、娛樂性色料及其類似品，以片狀、管裝、罐裝、瓶裝、盤裝或類似形狀及包裝者
- 32131000005Colours in sets6.5%
- 32139000008Other artists, students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings6.5%
3214 玻璃匠用之油灰、接合用之油灰、樹脂黏合劑，填隙料及其他灰泥；漆匠用之填充物；建築物正面，室內壁垣，地板及天花板或其他類似品使用之非耐火表面處理調製品
- 32141010002Mastics, painters' fillings6.5%
- 32141020000Sealing wax5%
- 32141030008Sealing compound for can sealing5%
- 32141090005Other glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' filling5%
- 32149000007Non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like5%
3215 油墨，書寫或繪畫用墨水及其他墨類，不論是否經濃縮或為固體者
- 32151110000Black solid ink in engineered shapes for insertion into apparatus of HS subheadings 844331, 844332 or 8443390%
- 32151190003Other black printing ink6.5%
- 32151910002Other solid ink in engineered shapes for insertion into apparatus of HS subheadings 844331, 844332 or 8443390%
- 32151990005Other printing inks6.5%
- 32159000006Other writing or drawing ink and other inks6.5%
What's the difference between Column 1, Column 2, and Column 3 tariff rates?
General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.
The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.
Frequently Asked Questions
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
Where does this page's legal basis and data come from?
- Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
- Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
- Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
- Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
- Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
- Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
- Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
- International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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