貨品分類號列

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　Description of goods

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稅則號別
　Tariff No.

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　Import

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　Export

32  

第三十二章　鞣革或染色用萃取物；鞣酸及其衍生物；染料、顏料及其他著色料；漆類及凡立水；油灰及其他灰泥；墨類  
Chapter 32 tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks  

32.01  

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  Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives  

32.01.10  

白堅木膏  
Quebracho extract  

32.01.10.00  

白堅木膏  
Quebracho extract  

32.01.10.00  

00  

9  

白堅木膏  
Quebracho extract  

32.01.20  

荊樹皮膏  
Wattle extract  

32.01.20.00  

荊樹皮膏  
Wattle extract  

32.01.20.00  

00  

7  

荊樹皮膏  
Wattle extract  

32.01.90  

其他  
Other  

32.01.90.10  

單寧酸及其衍生物  
Tannic acid and their derivatives  

32.01.90.10  

00  

0  

單寧酸及其衍生物  
Tannic acid and their derivatives  

32.01.90.20  

橡樹膏、栗樹膏  
Oak or chestnut extract  

32.01.90.20  

00  

8  

橡樹膏、栗樹膏  
Oak or chestnut extract  

32.01.90.90  

其他植物性鞣革用萃取物  
Other tanning extracts of vegerable origin  

32.01.90.90  

00  

3  

其他植物性鞣革用萃取物  
Other tanning extracts of vegerable origin  

32.02  

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  
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning  

32.02.10  

合成有機鞣料  
Synthetic organic tanning substances  

32.02.10.00  

合成有機鞣料  
Synthetic organic tanning substances  

32.02.10.00  

00  

8  

合成有機鞣料  
Synthetic organic tanning substances  

32.02.90  

其他  
Other  

32.02.90.10  

合成無機鞣料  
Synthetic inorganic tanning substances  

32.02.90.10  

00  

9  

合成無機鞣料  
Synthetic inorganic tanning substances  

32.02.90.20  

鞣革前處理用酵素製劑  
Enzymatic preparations for pre-tanning  

32.02.90.20  

00  

7  

鞣革前處理用酵素製劑  
Enzymatic preparations for pre-tanning  

32.02.90.30  

鞣料製品，不論是否包括天然鞣料  
Tanning preparations, whether or not containing natural tanning substances  

32.02.90.30  

00  

5  

鞣料製品，不論是否包括天然料  
Tanning preparations, whether or not containing natural tanning substances  

32.03  

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時；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  
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  

32.03.00  

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  
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  

32.03.00.11  

臙脂紅  
Cochinea  

32.03.00.11  

00  

6  

臙脂紅  
Cochinea  

32.03.00.19  

其他動物性著色料  
Other colouring matter of animal origin  

32.03.00.19  

00  

8  

其他動物性著色料  
Other colouring matter of animal origin  

32.03.00.21  

蘇木膏  
Logwood extract  

32.03.00.21  

00  

4  

蘇木膏  
Logwood extract  

32.03.00.22  

兒茶（拷皮膏）  
Cutch  

32.03.00.22  

00  

3  

兒茶（拷皮膏）  
Cutch  

32.03.00.29  

其他植物性著色料  
Other colouring matter of vegetable origin  

32.03.00.29  

00  

6  

其他植物性著色料  
Other colouring matter of vegetable origin  

32.03.00.30  

本章註三所述之以植物性動物性混合著色料為基料之調製品  
Preparations based on colouring matter of vegetable or animal origin as specified in Note 3 to this Chapter  

32.03.00.30  

00  

3  

本章註三所述之以植物性動物性混合著色料為基料之調製品  
Preparations based on colouring matter of vegetable or animal origin as specified in Note 3 to this Chapter  

32.04  

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
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  

32.04.1  

－合成有機著色料及以其為基料之調製品，如本章註三所述者︰  
-Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter :  

32.04.11  

分散性染料及以其為基料之調製品  
Disperse dyes and preparations based thereon  

32.04.11.10  

分散性染料  
Disperse dyes  

32.04.11.10  

00  

3  

分散性染料  
Disperse dyes  

32.04.11.20  

以分散性染料為基料之調製品  
Preparations based on disperse dyes  

32.04.11.20  

00  

1  

以分散性染料為基料之調製品  
Preparations based on disperse dyes  

32.04.12  

酸性染料，不論是否已金屬預處理及以其為基料之調製品；媒染料及以其為基料之調製品  
Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon  

32.04.12.10  

酸性染料，不論是否已金屬預處理  
Acid dyes, whether or not premetallised  

32.04.12.10  

00  

2  

酸性染料，不論是否已金屬預處理  
Acid dyes, whether or not premetallised  

  MW0

32.04.12.20  

以酸性染料為基料之調製品  
Preparations based on acid dyes  

32.04.12.20  

00  

0  

以酸性染料為基料之調製品  
Preparations based on acid dyes  

  MW0

32.04.12.30  

媒染染料  
Mordant dyes  

32.04.12.30  

00  

8  

媒染染料  
Mordant dyes  

32.04.12.40  

以媒染染料為基料之調製品  
Preparations based on mordant dyes  

32.04.12.40  

00  

6  

以媒染染料為基料之調製品  
Preparations based on mordant dyes  

32.04.13  

鹽基性染料及以其為基料之調製品   Basic dyes and preparations based thereon  

32.04.13.10  

鹽基性染料   Basic dyes  

32.04.13.10  

00  

1  

鹽基性染料   Basic dyes  

  MW0

32.04.13.20  

以鹽基性染料為基料之調製品  
Preparations based on basic dyes  

32.04.13.20  

00  

9  

以鹽基性染料為基料之調製品  
Preparations based on basic dyes  

  MW0

32.04.14  

直接染料及以其為基料之調製品   Direct dyes and preparations based thereon  

32.04.14.10  

直接染料   Direct dyes  

32.04.14.10  

00  

0  

直接染料   Direct dyes  

  MW0

32.04.14.20  

以直接染料為基料之調製品  
Preparations based on direct dyes  

32.04.14.20  

00  

8  

以直接染料為基料之調製品  
Preparations based on direct dyes  

  MW0

32.04.15  

甕染料（包括就其狀態可如顏料使用者）及以其為基料之調製品   Vat dyes (incliding those usable in that state as pigments) and preparations based thereon  

32.04.15.11  

人造靛   Indigo artificial  

32.04.15.11  

00  

8  

人造靛   Indigo artificial  

32.04.15.19  

其他甕染料（包括就其狀態可如顏料使用者）  Other vat dyes (including those usable in the state as pigents)  

32.04.15.19  

00  

0  

其他甕染料（包括就其狀態可如顏料使用者）   Other vat dyes (including those usable in that state as pigments)  

32.04.15.20  

以甕原料（包括就其狀態可如顏料使用者）為基料之調製品  
Preparations based on vat dyes (including those usable in that state as pigments)  

32.04.15.20  

00  

7  

以甕原料（包括就其狀態可如顏料使用者）為基料之調製品  
Preparations based on vat dyes (including those usable in that state as pigments)  

32.04.16  

反應性染料及以其為基料之調製品  
Reactive dyes and preparations based thereon  

32.04.16.10  

反應性染料  
Reactive dyes  

32.04.16.10  

00  

8  

反應性染料  
Reactive dyes  

  MW0

32.04.16.20  

以反應性染料為基料之調製品  
Preparations based on reactive dyes  

32.04.16.20  

00  

6  

以反應性染料為基料之調製品  
Preparations based on reactive dyes  

  MW0

32.04.17  

合成有機顏料及以其為基料之調製品  
Pigments and preparations based thereon  

32.04.17.11  

有機螢光顏料  
Organic fluorescent pigments  

32.04.17.11  

00  

6  

有機螢光顏料  
Organic fluorescent pigments  

  MW0

32.04.17.19  

其他合成有機顏料  
Other synthetic organic pigments  

32.04.17.19  

00  

8  

其他合成有機顏料  
Other synthetic organic pigments  

32.04.17.20  

以合成有機顏料為基料之調製品  
Preparations based on synthetic organic pigments  

32.04.17.20  

00  

5  

以合成有機顏料為基料之調製品  
Preparations based on synthetic organic pigments  

  MW0

32.04.19  

其他，包括第３２０４‧１１至第３２０４‧１９目之兩種或以上之著色料之混合物  
Other, including mixtures of colouring matter of two or more of the subheadings Nos. 3204.11 to 3204.19  

32.04.19.11  

硫化染料  
Sulfur dyes  

32.04.19.11  

00  

4  

硫化染料  
Sulfur dyes  

32.04.19.12  

以硫化染料為基料之調製品  
Preparations based on sulfur dyes  

32.04.19.12  

00  

3  

以硫化染料為基料之調製品  
Preparations based on sulfur dyes  

32.04.19.21  

偶氮色料  
Azoic colouring matter  

32.04.19.21  

00  

2  

偶氮色料  
Azoic colouring matter  

  MW0

32.04.19.22  

以偶氮色料為基料之調製品  
Preparations based on azoic colouring  

32.04.19.22  

00  

1  

以偶氮色料為基料之調製品  
Preparations based on azoic colouring  

  MW0

32.04.19.31  

食用色料  
Food dyes  

32.04.19.31  

00  

0  

食用色料  
Food dyes  

  508

32.04.19.32  

以食用色料為基料之調製品  
Preparations based on food dyes  

32.04.19.32  

00  

9  

以食用色料為基料之調製品  
Preparations based on food dyes  

32.04.19.41  

油溶性染料  
Solvent dyes  

32.04.19.41  

00  

8  

油溶性染料  
Solvent dyes  

32.04.19.42  

以油溶性染料為基料之調製品  
Preparations based on solvent dyes  

32.04.19.42  

00  

7  

以油溶性染料為基料之調製品  
Preparations based on solvent dyes  

32.04.19.51  

皮革用染料  
Leather dyes  

32.04.19.51  

00  

5  

皮革用染料  
Leather dyes  

  MW0

32.04.19.52  

以皮革用染料為基料之調製品  
Preparations based on leather dyes  

32.04.19.52  

00  

4  

以皮革用染料為基料之調製品  
Preparations based on leather dyes  

  MW0

32.04.19.91  

其他合成有機色料，不論是否符合化學定義（包括第３２０４１１至第３２０４１９目之兩種或以上色料及混合物）  
Other 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)  

32.04.19.91  

00  

7  

其他合成有機色料，不論是否符合化學定義（包括第３２０４．１１至第３２０４．１９目之兩種或以上色料及混合物）  
Other 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)  

  MW0

32.04.19.92  

其他以合成有機色料為基料之調製品（包括第３２０４１１至第３２０４１９目之兩種或以上色料之調製品）  
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)  

32.04.19.92  

00  

6  

其他以合成有機色料為基料之調製品（包括第３２０４，１１至第３２０４．１９目之兩種或以上色料之調製品）  
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)  

  MW0

32.04.20  

用作螢光增亮劑之合成有機產品  
Synthetic organic products of a kind used as fluorescent brightening agents  

32.04.20.00  

用作螢光增亮劑之合成有機產品  
Synthetic organic products of a kind used as fluorescent brightening agents  

32.04.20.00  

00  

4  

用作螢光增亮劑之合成有機產品  
Synthetic organic products of a kind used as fluorescent brightening agents  

  MW0

32.04.90  

其他  
Other  

32.04.90.00  

其他用作發光劑之合成有機產品，不論是否符合化學定義
Other synthetic organic products of a kind used as luminophores, whether or not chemically defined  

32.04.90.00  

00  

9  

其他用作發光劑之合成有機產品，不論是否符合化學
Other synthetic organic products of a kind used as luminophores, whether or not chemically defined  

  MW0

32.05  

色澱；以本章註三所述色澱為基料之調製品  
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes  

32.05.00  

色澱；以本章註三所述色澱為基料之調製品  
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes  

32.05.00.10  

色澱  
Colour lakes  

32.05.00.10  

00  

5  

色澱  
Colour lakes  

  MW0

32.05.00.20  

以本章註三所述色澱為基料之調製品  
Preparations as specified in Note 3 to this Chapter based on colour lakes  

32.05.00.20  

00  

3  

以本章註三所述色澱為基料之調製品  
Preparations as specified in Note 3 to this Chapter based on colour lakes  

32.06  

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  
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading No. 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined  

32.06.1  

－以二氧化鈦為基料之顏料及調製品︰  
-Pigments and preparations based on titanium dioxide:  

32.06.11  

以乾物質計，含二氧化鈦在８０％或以上者  
Containing 80% or more by weight of titanium dioxide calculated on the dry weight  

32.06.11.00  

以乾物質計，含二氧化鈦在８０％或以上之顏料及調製品  
Pigments and preparations, containing 80% or more by weight of titanium dioxide calculated on the dry matter  

32.06.11.00  

00  

3  

以乾基物質計，含二氧化鈦在80％或以上之顏料及調製品  
Pigments and preparations, containing 80% or more by weight of titanium dio xide calculated on the dry weight  

32.06.19  

其他  
Other  

32.06.19.00  

其他以二氧化鈦為基料之顏料及調製品  
Other pigments and preparations based on titanium dioxide  

32.06.19.00  

00  

5  

其他以二氧化鈦為基料之顏料及調製品  
Other pigments and preparations based on titanium dioxide  

32.06.20  

以鉻化合物為基料之顏料及調製品  
Pigments and preparations based on chromium compounds  

32.06.20.10  

鉻黃  
Chrome yellow  

32.06.20.10  

00  

0  

鉻黃  
Chrome yellow  

  MW0

32.06.20.90  

其他以鉻化合物為基料之顏料及調製品  
Other pigments and preparations based on chromium compounds  

32.06.20.90  

00  

3  

其他以鉻化合物為基料之顏料及調製品  
Other pigments and preparations based on chromium compounds  

  MW0

32.06.30  

以鎘化合物為基料之顏料及調製品  
Pigments and preparations based on cadmium compounds  

32.06.30.00  

以鎘化合物為基料之顏料及調製品  
Pigments and preparations based on cadmium compounds  

32.06.30.00  

00  

0  

以鎘化合物為基料之顏料及調製品  
Pigments and preparations based on cadmium compounds  

32.06.4  

－其他著色料及其他調製品︰  
-Other colouring matter and other preparations :  

32.06.41  

碗青及以其為基料之調製品  
Ultramarine and preparations based thereon  

32.06.41.10  

碗青（雲青、群青）  
Ultramarine  

32.06.41.10  

00  

5  

碗青（雲青、䏭青）  
Ultramarine  

32.06.41.20  

以碗青為基料之調製品  
Preparations based on ultramarine  

32.06.41.20  

00  

3  

以碗青為基料之調製品  
Preparations based on ultramarine  

32.06.42  

鋅鋇白（立德粉）及以硫化鋅為基料之其他顏料及調製品  
Lithopone and other pigments and preparations based on zinc sulphide  

32.06.42.10  

鋅鋇白（立德粉）  
Lithopone (lithophone)  

32.06.42.10  

00  

4  

鋅鋇白（立德粉）  
Lithopone (lithophone)  

32.06.42.20  

以硫化鋅為基料之其他顏料及調製品  
Other pigments and preparations based on zinc sulphide  

32.06.42.20  

00  

2  

以硫化鋅為基料之其他顏料及調製品  
Other pigments and preparations based on zinc sulphide  

32.06.43  

以六氰基鐵酸鹽（亞鐵氰化物及鐵氰化物）為基料之顏料及調製品  
Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)  

32.06.43.10  

洋藍（普魯士藍）  
Prussian blue  

32.06.43.10  

00  

3  

洋藍（普魯士藍）  
Prussian blue  

32.06.43.90  

其他以六氰基鐵酸鹽（亞鐵氰化物及鐵氰化物）為基料之顏料及調製品  
Other pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)  

32.06.43.90  

00  

6  

其他以六氰基鐵酸鹽（亞鐵氰化物及鐵氰化物）為基料之顏料及調製品  
Other pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)  

32.06.49  

其他  
Other  

32.06.49.10  

青銅粉  
Powder of bronze  

32.06.49.10  

00  

7  

青銅粉  
Powder of bronze  

32.06.49.20  

赭土、富鐵黃土、富錳棕土，經化學處理者  
Ochres, siennas and umbers, chemically treated  

32.06.49.20  

00  

5  

赭土、富鐵黃土、富錳棕土，經化學處理者  
Ochres, siennas and umbers, chemically treated  

32.06.49.90  

其他著色料及其他調製品  
Other colouring matters and other preparations  

32.06.49.90  

00  

0  

其他著色料及其他調製品  
Other colouring matters and other preparations  

  MP1

32.06.50  

用作發光劑之無機產品  
Inorganic products of a kind used as luminophores  

32.06.50.10  

日光燈用螢光料  
Fluorescent material for lamp use  

32.06.50.10  

00  

3  

日光燈用螢光料  
Fluorescent material for lamp use  

32.06.50.20  

無機螢光顏料  
Inorganic fluorescent pigment  

32.06.50.20  

00  

1  

無機螢光顏料  
Inorganic fluorescent pigment  

32.06.50.90  

其他用作發光劑之無機產品  
Other inorganic products of a kind used as luminophores  

32.06.50.90  

00  

6  

其他用作發光劑之無機產品  
Other inorganic products of a kind used as luminophores  

32.07  

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  
Prepared 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  

32.07.10  

調製顏料、調製乳光劑、調製色料及類似調製品  
Prepared pigments, prepared opacifiers, prepared colours and similar preparations  

32.07.10.00  

調製顏料、調製乳光劑、調製色料及類似調製品，用於陶瓷、搪瓷及玻璃工業者  
Prepared pigments, prepared opacifiers, prepared colours and similar preparations of a kind used in the ceramic, enamelling or glass industry  

32.07.10.00  

10  

1  

含放射性物質之調製顏料、調製乳光劑、調製色料及類似調製品，用於陶瓷、搪瓷及玻璃工業者  
Prepared pigments, prepared opacifiers, prepared colours and similar preparations of a kind used in the ceramic, enamelling or glass industry, containing any radioactive materials  

  581

32.07.10.00  

20  

9  

其他調製顏料、調製乳光劑、調製色料及類似調製品，用於陶瓷、搪瓷及玻璃工業者  
Other prepared pigments, prepared opacifiers, prepared colours and similar preparations of a kind used in the ceramic, enamelling or glass industry  

32.07.20  

琺瑯及釉，釉底料（泥釉）及類似調製品  
Vitrifiable enamels and glazes, engobes (slips) and similar preparations  

32.07.20.10  

琺瑯  
Enamel  

32.07.20.10  

10  

7  

含放射性物質之琺瑯  
Enamel, containing any radioactive materials  

  581

32.07.20.10  

20  

5  

其他琺瑯  
Other enamel  

32.07.20.20  

釉  
Glazes  

32.07.20.20  

10  

5  

含放射性物質之釉  
Glaze, containing any radioactive materials  

  581

32.07.20.20  

20  

3  

其他釉  
Other glaze  

32.07.20.30  

釉底料（泥釉）及類似調製品  
Engobes (slips) and similar preparations  

32.07.20.30  

10  

3  

含放射性物質之釉底料（泥釉）及類似調製品  
Engobes (slips) and similar preparations, containing any radioactive materi als  

  581

32.07.20.30  

20  

1  

其他釉底料（泥釉）及類似調製品  
Other engobes (slips) and similar preparations  

32.07.30  

光澤液及類似調製品  
Liquid lustres and similar preparations  

32.07.30.10  

金屬導電漿、金屬介質漿、金屬電阻漿  
Metallic conductor paste, metallic dielectric paste,metallic resistor paste  

32.07.30.10  

00  

7  

金屬導電漿、金屬介質漿、金屬電阻漿  
Metallic conductor paste, metallic dielectric paste, metallic resistor paste  

32.07.30.90  

其他光澤液及類似調製品，用於陶瓷、搪瓷及玻璃工業者  
Other liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry  

32.07.30.90  

10  

8  

含放射性物質之光澤液及類似調製品，用於陶瓷、搪瓷及玻璃工業者  
Liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry, containing any radioactive materials  

  581

32.07.30.90  

20  

6  

其他光澤液及類似調製品，用於陶瓷、搪瓷及玻璃工業者  
Other liquid lustres and similar preparations of a kind used in the ceramic , enamelling or glass industry  

32.07.40  

玻璃熔塊及其他玻璃成粉、粒或細片狀者  
Glass frit and other glass, in the form of powder, granules or flakes  

32.07.40.00  

玻璃熔塊及其他玻璃成粉、粒或細片狀者  
Glass frit and other glass, in the form of powder, granules or flakes  

32.07.40.00  

00  

7  

玻璃熔塊及其他玻璃成粉、粒或細片狀者  
Glass frit and other glass, in the form of powder, granules or flakes  

32.08  

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  
Paints 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  

32.08.10  

以聚酯類為基料者  
Based on polyesters  

32.08.10.10  

油漆或磁漆，以聚酯類為基料者  
Paints or enamels, based on polyesters  

32.08.10.10  

00  

0  

油漆或磁漆，以聚酯類為基料者  
Paints or enamels, based on polyesters  

  C02

32.08.10.20  

導電漆（以含銅粉或銀粉或鎳粉者為限），以聚酯類為基料者  
Conductive paints (containing copper powder, silver powder or nickel powder only), based on polyesters  

32.08.10.20  

00  

8  

導電漆（以含銅粉或銀粉或鎳粉者為限），以聚酯類為基料者  
Conductive paints (containing copper powder, silver powder or nickel powder only), based on polyesters  

  C02

32.08.10.91  

其他以聚酯類為基料之漆類（包括瓷漆及亮漆），經分散或溶解於非水媒質者  
Other paints (including enamels and lacquers) based on polyesters, dispersed or dissolved in a non-aqueous medium  

32.08.10.91  

00  

2  

其他以聚酯類為基料之漆類（包括瓷漆及亮漆），經分散或溶解於非水媒質者  
Other paints (including enamels and lacquers) based on polyesters, disperse d or dissolved in a non-aqueous medium  

  C02

32.08.10.92  

其他以聚酯類為基料之凡立水，經分散或溶解於非水媒質者  
Other varnishes based on polyesters, dispersed or dissolved in a non-aqueous medium  

32.08.10.92  

00  

1  

其他以聚酯類為基料之凡立水，經分散或溶解於非水媒質者  
Other varnishes based on polyesters, dispersed or dissolved in a non-aqueou s medium  

  C02

32.08.20  

以丙烯酸或乙烯基聚合物為基料者  
Based on acrylic or vinyl polymers  

32.08.20.10  

油漆或磁漆，以丙烯酸或乙烯基聚合物為基料者  
Paints or enamels, based on acrylic or vinyl polymers  

32.08.20.10  

00  

8  

油漆或磁漆，以丙烯酸或乙烯基聚合物為基料者  
Paints or enamels, based on acrylic or vinyl polymers  

  C02

32.08.20.20  

導電漆（以含銅粉或銀粉或鎳粉者為限），以丙烯酸或乙烯基聚合物為基料者  
Conductive paints (containing copper powder, silver powder or nickel powder only), based on acrylic or vinyl polymers  

32.08.20.20  

00  

6  

導電漆（以含銅粉或銀粉或鎳粉者為限），以丙烯酸或乙烯基聚合物為基料者  
Conductive paints (containing copper powder, silver powder or nickel powder only), based on acrylic or vinyl polymers  

  C02

32.08.20.91  

其他以丙烯酸或乙烯基聚合物為基料之漆類（包括瓷漆及亮漆），經分散或溶解於非水媒質者  
Other paints(including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium  

32.08.20.91  

00  

0  

其他以丙烯酸或乙烯基聚合物為基料之漆類（包括瓷漆及亮漆），經分散或溶解於非水媒質者  
Other paints (including enamels and lacquers) based on acrylic or vinyl polymers dispersed or dissolved in a non-aqueous medium  

  C02

32.08.20.92  

其他以丙烯酸或乙烯基聚合物為基料之凡立水，經分散或溶解於非水媒質者  
Other varnishes based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium  

32.08.20.92  

00  

9  

其他以丙烯酸或乙烯基聚合物為基料之凡立水，經分散或溶解於非水媒質者  
Other varnishes based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium  

  C02

32.08.90  

其他  
Other  

32.08.90.10  

其他油漆或磁漆  
Other paints or enamels  

32.08.90.10  

00  

3  

其他油漆或磁漆  
Other paints or enamels  

  C02

32.08.90.20  

其他導電漆（以含銅粉或銀粉或鎳粉者為限）  
Other conductive paints (containing copper powder, silver powder or nickel powder only)  

32.08.90.20  

00  

1  

其他導電漆（以含銅粉或銀粉或鎳粉者為限）  
Other conductive paints (containing copper powder, silver powder or nickel powder only)  

  C02

32.08.90.91  

其他以合成聚合物或經化學改質之天然聚合物為基料之漆類（包括磁漆及亮漆），經分散溶解於非水性媒質者；本章註四所述之溶液  
Other paints (including enamels and lacquers) based on synthetic polymer or chemically modified natural polymers dispersed or dissolved in a non-aqueous medium;solutions as defined in Note 4 to this Chapter  

32.08.90.91  

00  

5  

其他以合成聚合物或經化學改質之天然聚合物為基料之漆類（包括磁漆及亮漆），經分散溶解於非水性媒質者；本章註四所述之溶液  
Other paints (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  

  C02

32.08.90.92  

其他以合成聚合物或經化學改質之天然聚合物為基料之凡立水，經分散溶解於非水性媒質者；本章註四所述之溶液  
Other varnishes based on synthetic polymer or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note4 to this Chapter  

32.08.90.92  

00  

4  

其他以合成聚合物或經化學改質之天然聚合物為基料之凡立水，經分散溶解於非水性媒質者；本章註四所述之溶液  
Other varnishes based on synthetic polymer or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions asdefined in note 4 to this chapter  

  C02

32.09  

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  
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium  

32.09.10  

以丙烯酸或乙烯基聚合物為基料者  
Based on acrylic or vinyl polymers  

32.09.10.10  

以丙烯酸或乙烯基聚合物為基料之漆類（包括瓷漆及亮漆），經分散或溶解於水性媒質者  
Paints (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in a aqueous medium  

32.09.10.10  

00  

9  

以丙烯酸或乙烯基聚合物為基料之漆類（包括瓷漆及亮漆），經分散或溶解於水性媒質者  
Paints (including enamels and lacquers) based on acrylic vinyl polymers, dispersed or dissolved in a aqueous medium  

  C02

32.09.10.20  

以丙烯酸或乙烯基聚合物為基料之凡立水，經分散或溶解於水性媒質者  
Varnishes based on acrylic vinyl polymers, dispersed or dissolved in a aqueous medium  

32.09.10.20  

00  

7  

以丙烯酸或乙烯基聚合物為基料之凡立水，經分散或溶解於水性媒質者  
Varnishes based on acrylic vinyl polymers, dispersed or dissolved in a aqueous medium  

  C02

32.09.90  

其他  
Other  

32.09.90.10  

其他以合成聚合物或經化學改質之天然聚合物為基料之漆類（包括瓷漆及亮漆），經分散或溶解於水性媒質者  
Other paints (including enamels and lacquers) based on synthetic polymers or chemical modified natural polymers, dispersed or dissolved in a aqueous medium  

32.09.90.10  

00  

2  

其他以合成聚合物或經化學改質之天然聚合物為基料之漆類（包括瓷漆及亮漆），經分散或溶解於水性媒質者  
Other paints (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a aqueous medium  

  C02

32.09.90.20  

其他以合成聚合物或經化學改質之天然聚合物為基料之凡立水，經分散或溶解於水性媒質者  
Other varnishes based on synthetic polymers or chemically modified natural polymers.,dispersed or dissolved in a aqueous medium  

32.09.90.20  

00  

0  

其他以合成聚合物或經化學改質之天然聚合物為基料之凡立水，經分散或溶解於水性媒質者  
Other varnishes based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a aqueous medium  

  C02

32.10  

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  
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather  

32.10.00  

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  
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather  

32.10.00.10  

皮革加工用水性顏料  
Prepared water pigments of a kind used for finshing leather  

32.10.00.10  

00  

8  

皮革加工用水性顏料  
Prepared water pigments of a kind used for finshing leather  

  C02 MW0

32.10.00.20  

亮漆  
Lacqouers  

32.10.00.20  

00  

6  

亮漆  
Lacqouers  

  C02

32.10.00.91  

其他凡立水  
Other varnishes  

32.10.00.91  

00  

0  

其他凡立水  
Other varnishes  

  C02

32.10.00.92  

其他漆類  
Other paints  

32.10.00.92  

00  

9  

其他漆類  
Other paints  

  C02

32.11  

調製催乾劑  
Prepared driers  

32.11.00  

調製催乾劑  
Prepared driers  

32.11.00.00  

調製催乾劑  
Prepared driers  

32.11.00.00  

00  

9  

調製催乾劑  
Prepared driers  

32.12  

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  
Pigments (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  

32.12.10  

燙印箔  
Stamping foils  

32.12.10.10  

紙底燙印箔  
Stamping foils, of paper base  

32.12.10.10  

00  

4  

紙底燙印箔  
Stamping foils, of paper base  

32.12.10.20  

塑膠為底之燙印箔  
Stamping foils, of plastics base  

32.12.10.20  

00  

2  

塑膠為底之燙印箔  
Stamping foils, of plastics base  

32.12.10.90  

其他燙印箔  
Other stamping foils  

32.12.10.90  

00  

7  

其他燙印箔  
Other stamping foils  

32.12.90  

其他  
Other  

32.12.90.10  

珍珠色澤之色料精質  
Pearl essence  

32.12.90.10  

00  

7  

珍珠色澤之色料精質  
Pearl essence  

32.12.90.20  

零售包裝之染料及其他著色料  
Dyes and other colouring matter put up in forms or packings for retail sale  

32.12.90.20  

00  

5  

零售包裝之染料及其他著色料  
Dyes and other colouring matter put up in forms or packings for retail sale  

32.12.90.30  

著色及油漆材料  
Coloring and painting material  

32.12.90.30  

00  

3  

著色及油漆材料  
Coloring and painting material  

  MW0

32.12.90.90  

其他顏料（包括金屬粉及細片），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）  
Other 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)  

32.12.90.90  

00  

0  

其他顏料（包括金屬粉及細片），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）  
Other 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)  

  MP1

32.13  

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  
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  

32.13.10  

成套色料  
Colours in sets  

32.13.10.00  

成套色料  
Colours in sets  

32.13.10.00  

00  

5  

成套色料  
Colours in sets  

32.13.90  

其他  
Other  

32.13.90.00  

其他藝術家、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  
Other 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  

32.13.90.00  

00  

8  

其他藝術家、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  
Other 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  

32.14  

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  
Glaziers' 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  

32.14.10  

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  
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings  

32.14.10.10  

灰泥、漆匠用之填充物  
Mastics, painters' fillings  

32.14.10.10  

00  

2  

灰泥、漆匠用之填充物  
Mastics; painters' fillings  

32.14.10.20  

封口蠟  
Sealing wax  

32.14.10.20  

00  

0  

封口蠟  
Sealing wax  

32.14.10.30  

罐頭底蓋封口用封口膠  
Sealing compound for can sealing  

32.14.10.30  

00  

8  

罐頭底蓋封口用封口膠  
Sealing compound for can sealing  

32.14.10.90  

其他玻璃匠用之油灰、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  
Other glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' filling  

32.14.10.90  

00  

5  

其他玻璃匠用之油灰、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  
Other glaziers' putty, grafting putty, resin cements, caulking compounds an d other mastics; painters' filling  

32.14.90  

其他  
Other  

32.14.90.00  

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  
Non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like  

32.14.90.00  

00  

7  

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  
non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like  

32.15  

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  
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid  

32.15.1  

－油墨︰  
-Printing ink:  

32.15.11  

黑色  
Black  

32.15.11.00  

黑色油墨  
Black printing ink  

32.15.11.00  

00  

2  

黑色油墨  
Black printing ink  

32.15.19  

其他  
Other  

32.15.19.00  

其他顏色油墨  
Other printing inks  

32.15.19.00  

00  

4  

其他顏色油墨  
Other printing inks  

32.15.90  

其他  
Other  

32.15.90.00  

其他書寫或繪畫用墨水及其他墨類  
Other writing or drawing ink and other inks  

32.15.90.00  

00  

6