HS 320300 Colouring matter of vegetable origin and preparations based thereon
Quick Answer: Natural coloring matter derived from plants and preparations made from them, classified under HS code 320300, enters the UK duty-free, the EU at rates up to 2.50% ad valorem, and the US at rates up to 15% ad valorem. This category encompasses pigments and dyes obtained from sources like plants, roots, and fruits. Importers should verify specific subheadings for precise duty application, as variations exist across jurisdictions. According to CustomTariffs data, while many entries are duty-free in key markets, specific preparations may incur duties, necessitating careful classification to ensure compliance and optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3203009000 | 0.00 % | — | — |
| 3203001000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3203009000 | 2.50 % | — | — |
| 3203001000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 320300 | — | — | — |
| 3203003000 | Free | — | ["kg"] |
| 3203001000 | Free | — | ["kg"] |
| 3203008000 | 3.1% | Free (18 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3203.00?
Imports of Colouring matter of vegetable origin and preparations based thereon may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 320300 cover?
This subheading covers colouring matter of vegetable origin and preparations based thereon, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes natural pigments derived from plants, such as annatto, indigo, and chlorophyll, as well as preparations and mixtures of these colouring matters intended for use in colouring foodstuffs, textiles, cosmetics, or other articles. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further specific examples and interpretations of what falls within this category, emphasizing the natural, vegetable-based origin of the colouring agents.
What falls outside HS 320300?
The following products are excluded from HS 320300: synthetic organic colouring matter (classified under HS 3204), inorganic colouring matter (classified under HS 3206), and pigments and preparations based on colouring matter of animal origin. For instance, carmine, derived from cochineal insects, is classified elsewhere. Preparations that are primarily intended for other uses, even if they contain vegetable colouring matter, will be classified according to their primary function, such as certain inks or paints.
What are common classification mistakes for HS 320300?
A common error is misclassifying preparations that contain vegetable colouring matter but are primarily functional for another purpose, such as certain food additives that are not solely for colour. Another mistake is confusing vegetable-based colourants with mineral-based ones or synthetic dyes. According to General Rule of Interpretation (GRI) 3(b), mixtures should be classified based on the component that gives them their essential character, which can lead to misclassification if the colouring matter is not the primary characteristic.
How should importers classify products under HS 320300?
The correct procedure for classifying products under HS 320300 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must consult the WCO HS Explanatory Notes, the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and any available product literature. It is crucial to determine if the colouring matter is indeed of vegetable origin and if the preparation is specifically designed for its colouring properties.
How is the duty calculated for products under HS 320300?
A shipment of 500 kilograms of annatto extract, declared at a customs value of $10,000 USD, would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) rate of 2.0% ad valorem, applied to the declared customs value ($10,000 USD × 0.02 = $1,000.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 320300.40.
Which trade agreements reduce duties for HS 320300?
Several free trade agreements may reduce the applicable duty rate for HS 320300, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating products from Canada and Mexico can benefit from a duty rate of Free. To claim this preference, a compliant origin declaration or certificate is required. Additionally, developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or Free duty rates, often requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 320300 (Colouring matter of vegetable origin)?
Import duty rates for HS code 320300 can vary significantly by country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 2.50% ad valorem. However, under preferential trade agreements, such as the US-Korea Free Trade Agreement, the rate can be 0.00%. Always consult the specific tariff schedule of the importing country and any applicable trade agreements to determine the precise duty rate. The UK's tariff for this code is Free, and the EU's TARIC system also lists a 0.00% duty rate for many third countries.
How do I ensure my product correctly falls under HS code 320300?
To correctly classify a product under HS code 320300, it must be a colouring matter derived from vegetable sources, or preparations based on such matter. This includes natural pigments and dyes extracted from plants. The World Customs Organization (WCO) Explanatory Notes provide further guidance. Key considerations include the origin of the colouring matter (must be vegetable) and its form (whether it's the raw extract or a preparation). Products that are synthetic or derived from animal or mineral sources would be classified elsewhere.
What documentation is typically required when importing goods under HS code 320300?
When importing goods classified under HS code 320300, standard import documentation is usually required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the vegetable colouring matter, additional documentation may be necessary. This could include a Certificate of Origin to claim preferential duty rates, and potentially a Certificate of Analysis or compliance with food safety regulations if the colouring matter is intended for food, pharmaceutical, or cosmetic use. Always verify specific requirements with the customs authority of the destination country.
How is the import duty for HS code 320300 calculated, and can you provide an example?
The duty for HS code 320300 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of vegetable colouring matter has a customs value of $10,000 USD and the applicable duty rate is 2.50% ad valorem (e.g., the US MFN rate), the calculation would be: $10,000 (Customs Value) × 0.025 (Duty Rate) = $250 USD (Import Duty). Some countries may also have specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always confirm the exact duty calculation method with the importing country's customs regulations.
Which common trade agreements might offer preferential duty rates for HS code 320300?
Several trade agreements can provide preferential duty rates for HS code 320300. For example, goods originating from countries that are part of the European Union (EU) may benefit from reduced or zero duties when imported into the UK under the Trade and Cooperation Agreement. Similarly, goods originating from countries party to the USMCA (United States-Mexico-Canada Agreement) may have preferential rates. The Generalized System of Preferences (GSP) offered by various developed countries to developing nations can also result in duty-free or reduced-duty imports for products under this HS code. Importers must ensure they meet the rules of origin requirements for the specific trade agreement to claim these benefits.