{"data":{"id":"37932","type":"heading","attributes":{"goods_nomenclature_item_id":"3210000000","description":"Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather","description_plain":"Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN200","type":"footnote"},{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"6","type":"section"}},"chapter":{"data":{"id":"37842","type":"chapter"}},"commodities":{"data":[{"id":"37933","type":"commodity"},{"id":"37934","type":"commodity"}]}}},"included":[{"id":"6","type":"section","attributes":{"numeral":"VI","title":"Products of the chemical or allied industries","position":6,"section_note":"1. (A) Goods (other than radioactive ores) answering to a description in heading [2844](/headings/2844) or [2845](/headings/2845) are to be classified in those headings and in no other heading of the classification.\r\n\r\n    (B) Subject to paragraph (A) above, goods answering to a description in heading [2843](/headings/2843), [2846](/headings/2846) or [2852](/headings/2852) are to be classified in those headings and in no other heading of this section.\r\n\r\n2. Subject to Note 1 above, goods classifiable in heading [3004](/headings/3004), [3005](/headings/3005), [3006](/headings/3006), [3212](/headings/3212), [3303](/headings/3303), [3304](/headings/3304), [3305](/headings/3305), [3306](/headings/3306), [3307](/headings/3307), [3506](/headings/3506), [3707](/headings/3707) or [3808](/headings/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.\r\n\r\n3. 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:\r\n\r\n    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;\r\n    \r\n    b. presented together; and\r\n    \r\n    c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.\r\n\r\n4. 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](/headings/3827), then it is classifiable in a heading that references the product by name or function and not under heading [3827](/headings/3827)."}},{"id":"37842","type":"chapter","attributes":{"goods_nomenclature_item_id":"3200000000","description":"TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS","formatted_description":"Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks","chapter_note":"1. This chapter does not cover:\r\n\r\n    - a. separate chemically defined elements or compounds (except those of heading [3203](/headings/3203) or [3204](/headings/3204), inorganic products of a kind used as luminophores (heading [3206](/headings/3206)), glass obtained from fused quartz or other fused silica in the forms provided for in heading [3207](/headings/3207), and also dyes and other colouring matter put up in forms or packings for retail sale of heading [3212](/headings/3212));\r\n    \r\n    - b. tannates or other tannin derivatives of products of heading [2936](/headings/2936) to [2939](/headings/2939), [2941](/headings/2941) or [3501](/headings/3501) to [3504](/headings/3504); or\r\n    \r\n    - c. mastics of asphalt or other bituminous mastics (heading [2715](/headings/2715))\r\n\r\n2. Heading [3204](/headings/3204) includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.\r\n\r\n3. Headings [3203](/headings/3203), [3204](/headings/3204), [3205](/headings/3205) and [3206](/headings/3206) apply also to preparations based on colouring matter (including, in the case of heading [3206](/headings/3206), colouring pigments of heading [2530](/headings/2530) or Chapter [28](/chapters/28), metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. \r\n\r\n    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](/headings/3212)), or to other preparations of heading [3207](/headings/3207), [3208](/headings/3208), [3209](/headings/3209), [3210](/headings/3210), [3212](/headings/3212), [3213](/headings/3213) and [3215](/headings/3215).\r\n\r\n4. Heading [3208](/headings/3208) includes solutions (other than collodions) consisting of any of the products specified in heading [3901](/headings/3901) to [3913](/headings/3913) in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.\r\n\r\n5. 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.\r\n\r\n6. The expression 'stamping foils' in heading [3212](/headings/3212) applies only to thin sheets of a kind used for printing, for example book covers or hat bands, and consisting of:\r\n\r\n    - a. metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or\r\n    - b. metal (including precious metal) or pigment, deposited on a supporting sheet of any material.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN200","type":"footnote","attributes":{"code":"TN200","description":"The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the \u003ca href=\"https://www.ecochecker.trade.gov.uk/\"\u003eGoods Checker\u003c/a\u003e to determine whether your items are controlled and whether you need a licence from the \u003ca href=\"https://www.gov.uk/government/organisations/export-control-organisation\"\u003eExport Control Joint Unit\u003c/a\u003e.\u003cbr\u003e","formatted_description":"The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the \u003ca href=\"https://www.ecochecker.trade.gov.uk/\"\u003eGoods Checker\u003c/a\u003e to determine whether your items are controlled and whether you need a licence from the \u003ca href=\"https://www.gov.uk/government/organisations/export-control-organisation\"\u003eExport Control Joint Unit\u003c/a\u003e.\u003cbr\u003e"}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"20005499-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"103","type":"measure_type","attributes":{"description":"Third country duty","measure_type_series_id":"C","measure_component_applicable_code":1,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"103","measure_type_series_description":"Applicable duty"}},{"id":"20005499","type":"measure","attributes":{"id":20005499,"vat":false},"relationships":{"duty_expression":{"data":{"id":"20005499-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"103","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"-1012545768-duty_expression","type":"duty_expression","attributes":{"base":"20.00 %","formatted_base":"\u003cspan\u003e20.00\u003c/span\u003e %","verbose_duty":"20.00%"}},{"id":"305","type":"measure_type","attributes":{"description":"Value added tax","measure_type_series_id":"P","measure_component_applicable_code":0,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"305","measure_type_series_description":"VAT"}},{"id":"-1012545768","type":"measure","attributes":{"id":-1012545768,"vat":true},"relationships":{"duty_expression":{"data":{"id":"-1012545768-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"305","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"37933","type":"commodity","attributes":{"description":"Oil paints and varnishes (including enamels and lacquers)","number_indents":1,"goods_nomenclature_item_id":"3210001000","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":37933,"formatted_description":"Oil paints and varnishes (including enamels and lacquers)","description_plain":"Oil paints and varnishes (including enamels and lacquers)","parent_sid":null,"validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20005499","type":"measure"},{"id":"-1012545768","type":"measure"}]}}},{"id":"20005500-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"20005500","type":"measure","attributes":{"id":20005500,"vat":false},"relationships":{"duty_expression":{"data":{"id":"20005500-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"103","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"37934","type":"commodity","attributes":{"description":"Other","number_indents":1,"goods_nomenclature_item_id":"3210009000","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":37934,"formatted_description":"Other","description_plain":"Other","parent_sid":null,"validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20005500","type":"measure"},{"id":"-1012545768","type":"measure"}]}}}]}