其他油漆、清漆及皮革整理用水性颜料
所属章：染料、颜料、油漆。以下为 HS 3211 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率（数据来源 GACC）。具体商品需在详情页核对，子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列；进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
| ISO | 国家 | 码数 | MFN 范围 | 零税率 | FTA | 管制 | |
|---|---|---|---|---|---|---|---|
| US | 美国 | 1 | 3.7% – 3.7% | — | 有 | 无 | 进入 → |
| IN | 印度 | 1 | 10% – 10% | — | — | 1 | 进入 → |
| ID | 印度尼西亚 | 1 | 5% – 5% | — | 有 | 无 | 进入 → |
| MY | 马来西亚 | 1 | 0% – 0% | 1 | 有 | 无 | 进入 → |
| PH | 菲律宾 | 1 | — | — | — | 无 | 进入 → |
| TH | 泰国 | 1 | 30% – 30% | — | 有 | 无 | 进入 → |
| VN | 越南 | 1 | 4.5% – 4.5% | — | 有 | 无 | 进入 → |
| JP | 日本 | 1 | 4.6% – 4.6% | — | 有 | 无 | 进入 → |
| KR | 韩国 | 1 | 8% – 8% | — | 有 | 无 | 进入 → |
| AU | 澳大利亚 | 1 | 5% – 5% | — | 有 | 无 | 进入 → |
| GB | 英国 | 1 | 0% – 0% | 1 | — | 无 | 进入 → |
| BR | 巴西 | 1 | 12.6% – 12.6% | — | — | 无 | 进入 → |
| MX | 墨西哥 | 2 | — | — | — | 无 | 进入 → |
| CN | 中国 | 1 | 10% – 10% | — | 有 | 1 | 进入 → |
下钻到 6 位子目对比
本品目含 1 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 32 章
章注释与类注释是 HS 归类的法律依据（GIR 规则 1），效力高于品目描述的直觉理解。英文为协调制度正本。
第 32 章注释（Chapter Notes）
1. This chapter does not cover:
- a. separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212);
- b. tannates or other tannin derivatives of products of heading 2936 to 2939, 2941 or 3501 to 3504; or
- c. mastics of asphalt or other bituminous mastics (heading 2715)
2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations.
The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215.
4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in heading 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5. The expression 'colouring matter' in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6. The expression 'stamping foils' in heading 3212 applies only to thin sheets of a kind used for printing, for example book covers or hat bands, and consisting of:
- a. metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
- b. metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
第 VI 类注释（Section VI Notes）· Products of the chemical or allied industries
1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the classification.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
b. presented together; and
c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.
来源：HS 协调制度法律注释（经 UK Trade Tariff 官方载录）· 英文正本，中文译本以海关总署《进出口税则注释》为准