Chapter 32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
NIL (Not taxable)
5% Tax bracket
1. Wattle extract, quebracho extract, chestnut extract
2. Enzymatic preparations for pretanning 
12% Tax bracket
1. Fountain pen ink 
2. Ball pen ink 
18% Tax bracket
All goods not specified elsewhere
1. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
2. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances.
3. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.
4. 3204 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 cemically defined
5. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.
6. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined.
7. Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry 
8. 3211 Prepared driers.
9. 3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta
10. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
28% Tax bracket
11. Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers [3208, 3209]
12. Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 
13. Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 
14. Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like