Chapter 32Last updated May 5, 2026

Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks (Sri Lanka Customs 2026)

54 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

54 of 54

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
32.01Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
3201.10	Quebracho extract	kg	-	Free	-	-	-	-	2.5%	18%
3201.20	Wattle extract	kg	-	Free	-	10%	-	-	2.5%	18%
3201.90	Other	kg	-	Free	-	-	-	-	2.5%	18%
32.02Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
3202.10	Synthetic organic tanning substances	kg	-	Free	-	10%	-	-	2.5%	18%
3202.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
32.04Synthetic 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 lumininophores, whether or not chemically defined.
3204.11	Disperse dyes and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.12	Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes an preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.13	Basic dyes and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.14	Direct dyes and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.15	Vat dyes (including those usable in that state as pigments) and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.16	Reactive dyes and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.17	Pigments and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.18	Carotenoid colouring matters and preparations based thereon	kg	-	Free	-	-	-	-	2.5%	18%
3204.19	Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19	kg	-	Free	-	10%	-	-	2.5%	18%
3204.20	Synthetic organic products of a kind used as fluorescent brightening agents	kg	-	Free	-	10%	-	-	2.5%	18%
3204.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
32.06Other 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.
3206.11	Containing 80% or more by weight of titanium dioxide calculated on the dry matter	kg	-	Free	-	10%	-	-	2.5%	18%
3206.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3206.20	Pigments and preparations based on chromium compounds	kg	-	Free	-	10%	-	-	2.5%	18%
3206.41	Ultramarine and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	18%
3206.42	Lithopone and other pigments and preparations based on zinc sulphide	kg	-	Free	-	-	-	-	2.5%	18%
3206.49	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3206.50	Inorganic products of a kind used as luminophores	kg	-	Free	-	10%	-	-	2.5%	18%
32.07Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.
3207.10	Prepared pigments, prepared opacifiers, prepared colours and similar preparations	kg	-	Free	-	10%	-	-	2.5%	18%
3207.20	Vitrifiable enamels and glazes, engobes (slips and similar preparations)	kg	-	Free	-	10%	-	-	2.5%	18%
3207.30	Liquid lustres and similar preparations	kg	-	Free	-	10%	-	-	2.5%	18%
3207.40	Glass frit and other glass, in the form of powder, granules or flakes	kg	-	Free	-	10%	-	-	2.5%	18%
32.08Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
3208.10.10	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.10.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.20.10	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.20.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.90.10	Solutions of polyurethane in primary form	kg	-	Free	-	10%	-	-	2.5%	18%
3208.90.20	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.90.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
32.09Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.
3209.10.10	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3209.10.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3209.90.10	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3209.90.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
32.10Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.
3210.00.10	Prepared water pigments of a kind used for finishing leather	kg	-	Free	-	10%	-	-	2.5%	18%
3210.00.20	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3210.00.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
32.12Pigments (including metallic powders and flakes) dispersed in non-aqueous 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 retail sale.
3212.10	Stamping foils	kg	-	Free	-	10%	-	-	2.5%	18%
3212.90.10	Aluminium paste	kg	-	Free	-	10%	-	-	2.5%	18%
3212.90.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
32.13Artists', students' or signboard painters' colours, modifying tints, amusement colour and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.
3213.10	Colours in sets	kg	-	20%	-	10%	-	-	2.5%	18%
3213.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
32.14Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.
3214.10	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings	kg	-	20%	Rs.35/= per kg	10%	-	-	2.5%	18%
3214.90.10	Water based surfacing preparations for facades, walls and ceilings	kg	-	20%	Rs.35/= per kg	10%	-	-	2.5%	18%
3214.90.90	Other	kg	-	Rs.5/= per kg	Rs.8/= per kg	10%	-	-	2.5%	18%
32.15Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
3215.11	Black	kg	-	20%	Rs.20/= per kg	10%	-	-	2.5%	18%
3215.19	Other	kg	-	20%	Rs.20/= per kg	10%	-	-	2.5%	18%
3215.90.10	Ink for ball point pens	kg	-	Free	-	10%	-	-	2.5%	18%
3215.90.20	Ink for felt pens	kg	-	Free	-	10%	-	-	2.5%	18%
3215.90.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 32Last updated May 5, 2026

Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks (Sri Lanka Customs 2026)

54 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

54 of 54

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
32.01Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
3201.10	Quebracho extract	kg	-	Free	-	-	-	-	2.5%	18%
3201.20	Wattle extract	kg	-	Free	-	10%	-	-	2.5%	18%
3201.90	Other	kg	-	Free	-	-	-	-	2.5%	18%
32.02Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
3202.10	Synthetic organic tanning substances	kg	-	Free	-	10%	-	-	2.5%	18%
3202.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
32.04Synthetic 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 lumininophores, whether or not chemically defined.
3204.11	Disperse dyes and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.12	Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes an preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.13	Basic dyes and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.14	Direct dyes and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.15	Vat dyes (including those usable in that state as pigments) and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.16	Reactive dyes and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.17	Pigments and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	-
3204.18	Carotenoid colouring matters and preparations based thereon	kg	-	Free	-	-	-	-	2.5%	18%
3204.19	Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19	kg	-	Free	-	10%	-	-	2.5%	18%
3204.20	Synthetic organic products of a kind used as fluorescent brightening agents	kg	-	Free	-	10%	-	-	2.5%	18%
3204.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
32.06Other 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.
3206.11	Containing 80% or more by weight of titanium dioxide calculated on the dry matter	kg	-	Free	-	10%	-	-	2.5%	18%
3206.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3206.20	Pigments and preparations based on chromium compounds	kg	-	Free	-	10%	-	-	2.5%	18%
3206.41	Ultramarine and preparations based thereon	kg	-	Free	-	10%	-	-	2.5%	18%
3206.42	Lithopone and other pigments and preparations based on zinc sulphide	kg	-	Free	-	-	-	-	2.5%	18%
3206.49	Other	kg	-	Free	-	10%	-	-	2.5%	18%
3206.50	Inorganic products of a kind used as luminophores	kg	-	Free	-	10%	-	-	2.5%	18%
32.07Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.
3207.10	Prepared pigments, prepared opacifiers, prepared colours and similar preparations	kg	-	Free	-	10%	-	-	2.5%	18%
3207.20	Vitrifiable enamels and glazes, engobes (slips and similar preparations)	kg	-	Free	-	10%	-	-	2.5%	18%
3207.30	Liquid lustres and similar preparations	kg	-	Free	-	10%	-	-	2.5%	18%
3207.40	Glass frit and other glass, in the form of powder, granules or flakes	kg	-	Free	-	10%	-	-	2.5%	18%
32.08Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
3208.10.10	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.10.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.20.10	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.20.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.90.10	Solutions of polyurethane in primary form	kg	-	Free	-	10%	-	-	2.5%	18%
3208.90.20	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3208.90.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
32.09Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.
3209.10.10	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3209.10.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3209.90.10	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3209.90.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
32.10Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.
3210.00.10	Prepared water pigments of a kind used for finishing leather	kg	-	Free	-	10%	-	-	2.5%	18%
3210.00.20	Paints (including enamels)	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
3210.00.90	Other	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
32.12Pigments (including metallic powders and flakes) dispersed in non-aqueous 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 retail sale.
3212.10	Stamping foils	kg	-	Free	-	10%	-	-	2.5%	18%
3212.90.10	Aluminium paste	kg	-	Free	-	10%	-	-	2.5%	18%
3212.90.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
32.13Artists', students' or signboard painters' colours, modifying tints, amusement colour and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.
3213.10	Colours in sets	kg	-	20%	-	10%	-	-	2.5%	18%
3213.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
32.14Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.
3214.10	Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings	kg	-	20%	Rs.35/= per kg	10%	-	-	2.5%	18%
3214.90.10	Water based surfacing preparations for facades, walls and ceilings	kg	-	20%	Rs.35/= per kg	10%	-	-	2.5%	18%
3214.90.90	Other	kg	-	Rs.5/= per kg	Rs.8/= per kg	10%	-	-	2.5%	18%
32.15Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
3215.11	Black	kg	-	20%	Rs.20/= per kg	10%	-	-	2.5%	18%
3215.19	Other	kg	-	20%	Rs.20/= per kg	10%	-	-	2.5%	18%
3215.90.10	Ink for ball point pens	kg	-	Free	-	10%	-	-	2.5%	18%
3215.90.20	Ink for felt pens	kg	-	Free	-	10%	-	-	2.5%	18%
3215.90.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.