Heading · Chapter 32
3208: 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
3 subheadings make up heading 3208 in chapter 32 (tanning or dyeing extracts).
Duty rates compared
UK Free – 6% Third-country duty 21 tariff lines · average 4% 
EU Free – 6.5% Third-country duty 9 tariff lines · average 5.1% 
Türkiye Free – 6.5% Third-country duty 18 tariff lines · average 5.8% 
USA 3.2% – 3.7% General (MFN) 3 tariff lines · average 3.5% 
Canada Free – 6.5% General (MFN) 9 tariff lines · average 5.8% 
Mexico Free – 10% General (MFN) 5 tariff lines · average 8% 
Brazil Free – 12.6% General (MFN) 12 tariff lines · average 11.6% 
Argentina Free – 12.6% General (MFN) 30 tariff lines · average 12.2% 
Peru 6% General (MFN) 3 tariff lines 
New Zealand Free – 5% General (MFN) 33 tariff lines · average 3.6% 
Japan 3.1% – 3.2% General (MFN) 4 tariff lines · average 3.2% 
Taiwan 3.5% – 6.5% General (MFN) 13 tariff lines · average 5.5% 
GCC 5% General (MFN) 13 tariff lines 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 6 tariff lines 
North Macedonia 5% – 6.5% General (MFN) 9 tariff lines · average 5.7% 
Nigeria 20% General (MFN) 8 tariff lines Subheadings 3
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$27m+US$209m+> US$801m
Exports: 180
- Germany: US$2.6bn
- United States: US$1.7bn
- Japan: US$1.4bn
- Italy: US$1.3bn
- China: US$833m
- France: US$801m
- Netherlands: US$773m
- United Kingdom: US$691m
- Spain: US$669m
- South Korea: US$615m
- Belgium: US$542m
- Poland: US$536m
- Türkiye: US$328m
- Malaysia: US$296m
- Sweden: US$261m
- Canada: US$252m
- Switzerland: US$211m
- Austria: US$209m
- United Arab Emirates: US$165m
- Thailand: US$163m
- Singapore: US$159m
- Brazil: US$153m
- Taiwan: US$153m
- Egypt: US$147m
- Portugal: US$129m
- Mexico: US$126m
- Slovenia: US$124m
- India: US$115m
- Greece: US$114m
- Russia: US$95m
- Finland: US$89m
- Indonesia: US$86m
- Czechia: US$68m
- Vietnam: US$67m
- South Africa: US$56m
- Australia: US$49m
- Denmark: US$48m
- Costa Rica: US$40m
- Colombia: US$38m
- Guatemala: US$34m
- Serbia: US$33m
- El Salvador: US$31m
- Estonia: US$29m
- Ireland: US$28m
- Hungary: US$27m
- Kazakhstan: US$26m
- Lithuania: US$26m
- Croatia: US$24m
- Jordan: US$23m
- Hong Kong SAR China: US$22m
- Norway: US$21m
- Bulgaria: US$20m
- Saudi Arabia: US$19m
- Slovakia: US$17m
- New Zealand: US$17m
- Latvia: US$15m
- Romania: US$15m
- Morocco: US$14m
- Luxembourg: US$14m
- Lebanon: US$14m
Trade value (US$) no reported trade < US$12mUS$12m+US$64m+US$200m+> US$562m
Imports: 223
- China: US$1.3bn
- United States: US$857m
- Germany: US$757m
- Belgium: US$655m
- Canada: US$616m
- Mexico: US$596m
- Poland: US$562m
- France: US$549m
- Netherlands: US$535m
- Spain: US$525m
- South Korea: US$494m
- Türkiye: US$485m
- Italy: US$453m
- United Kingdom: US$379m
- Vietnam: US$298m
- Czechia: US$294m
- India: US$284m
- Thailand: US$250m
- Austria: US$228m
- Portugal: US$222m
- Singapore: US$207m
- Taiwan: US$204m
- Romania: US$200m
- Indonesia: US$185m
- Russia: US$173m
- Saudi Arabia: US$168m
- United Arab Emirates: US$168m
- Switzerland: US$166m
- Japan: US$161m
- Greece: US$160m
- Brazil: US$152m
- Australia: US$149m
- Sweden: US$147m
- Kazakhstan: US$144m
- Belarus: US$132m
- Hungary: US$131m
- Slovakia: US$126m
- Malaysia: US$122m
- Hong Kong SAR China: US$109m
- Ukraine: US$105m
- Croatia: US$101m
- Ireland: US$101m
- Denmark: US$101m
- Norway: US$96m
- Argentina: US$92m
- Morocco: US$92m
- Philippines: US$91m
- Lithuania: US$90m
- Uzbekistan: US$80m
- South Africa: US$77m
- Israel: US$77m
- Colombia: US$75m
- Libya: US$72m
- Serbia: US$69m
- Finland: US$67m
- Bulgaria: US$64m
- Egypt: US$62m
- Liberia: US$62m
- Kuwait: US$60m
- Peru: US$60m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$2.6bn | 15.6% |
| 2 | United States | US$1.7bn | 10% |
| 3 | Japan | US$1.4bn | 8.1% |
| 4 |  Italy | US$1.3bn | 7.8% |
| 5 |  China | US$833m | 5% |
| 6 |  France | US$801m | 4.8% |
| 7 |  Netherlands | US$773m | 4.6% |
| 8 | United Kingdom | US$691m | 4.1% |
| 9 |  Spain | US$669m | 4% |
| 10 |  South Korea | US$615m | 3.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1.3bn | 7.8% |
| 2 | United States | US$857m | 5.1% |
| 3 | Germany | US$757m | 4.5% |
| 4 |  Belgium | US$655m | 3.9% |
| 5 | Canada | US$616m | 3.7% |
| 6 | Mexico | US$596m | 3.6% |
| 7 |  Poland | US$562m | 3.3% |
| 8 | France | US$549m | 3.3% |
| 9 | Netherlands | US$535m | 3.2% |
| 10 | Spain | US$525m | 3.1% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, heading 3208 covers 21 tariff lines and the duty is between 0% and 6%. 7 of them are duty-free.
The EU Combined Nomenclature divides heading 3208 into 9 tariff lines; the duty is between 0% and 6.5% (average 5.1%). 2 of them are duty-free.
In the Turkish Customs Tariff Schedule, heading 3208 covers 18 tariff lines and the duty is between 0% and 6.5%. 2 of them are duty-free.
The Harmonized Tariff Schedule of the United States divides heading 3208 into 3 tariff lines; the duty is between 3.2% and 3.7% (average 3.5%).
In the Customs Tariff of Canada, heading 3208 covers 9 tariff lines and the duty is between 0% and 6.5%. 1 of them is duty-free.
The Mexican Tariff (TIGIE) divides heading 3208 into 5 tariff lines; the duty is between 0% and 10% (average 8%). 1 of them is duty-free.
In the Brazilian Tariff (NCM/TEC), heading 3208 covers 12 tariff lines and the duty is between 0% and 12.6%. 1 of them is duty-free.
The Argentine Tariff (NCM-SIM) divides heading 3208 into 30 tariff lines; the duty is between 0% and 12.6% (average 12.2%). 1 of them is duty-free.
In the Customs Tariff of Peru, heading 3208 covers 3 tariff lines and the duty is 6%.
The Working Tariff Document of New Zealand divides heading 3208 into 33 tariff lines; the duty is between 0% and 5% (average 3.6%). 9 of them are duty-free.
In the Customs Tariff Schedules of Japan, heading 3208 covers 4 tariff lines and the duty is between 3.1% and 3.2%.
The Customs Import Tariff of Taiwan divides heading 3208 into 13 tariff lines; the duty is between 3.5% and 6.5% (average 5.5%).
In the GCC Common Customs Tariff, heading 3208 covers 13 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 3208 into 3 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 3208 covers 6 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 3208 into 9 tariff lines; the duty is between 5% and 6.5% (average 5.7%).
In the ECOWAS Common External Tariff (Nigeria), heading 3208 covers 8 tariff lines and the duty is 20%.
World trade in heading 3208 goods reached US$16.8bn in 2024, up 0.5% on 2023.
Germany was the largest exporter with 15.6% of the total, ahead of the United States.
China imported the most (US$1.3bn).
The United Kingdom ranked 8th among 180 exporters with US$691m.
The United Kingdom imported US$379m.
Legal notes
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 headings 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 headings 3207, 3208, 3209, 3210, 3212, 3213 or 3215.
4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 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.
Products classified here
Questions and answers
What is the HS code for 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?
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 fall under HS heading 3208, part of chapter 32, in section VI of the Harmonized System.
What is the import duty on paints and varnishes in the UK?
Under the UK Global Tariff, imports under 3208 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on paints and varnishes in the EU?
Under the EU Combined Nomenclature, imports under 3208 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most paints and varnishes?
Germany, with US$2.6bn in 2024 (15.6% of world exports).