Heading · Section VI

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

3208
  • 0%–6%UK
  • 0%–6.5%EU
  • 50%Türkiye
  • 3.2%–3.7%USA
  • US$16.8bnWorld trade in 2024

3 subheadings make up heading 3208 in chapter 32 (tanning or dyeing extracts).

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 statutory rate is 50%.

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%).

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$691.3m.

The United Kingdom imported US$378.9m.

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 50% Statutory rate (Law 474) 18 tariff lines USA 3.2% – 3.7% General (MFN) 3 tariff lines · average 3.5%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

Subheadings 3

World trade in 2024

3208 · US$16.8bn

Trade value (US$) no reported trade < US$1.3mUS$1.3m+US$26.6m+US$208.9m+> US$800.9m

Exports: 180
  1. Germany: US$2.6bn
  2. United States: US$1.7bn
  3. Japan: US$1.4bn
  4. Italy: US$1.3bn
  5. China: US$832.8m
  6. France: US$800.9m
  7. Netherlands: US$773.3m
  8. United Kingdom: US$691.3m
  9. Spain: US$668.8m
  10. South Korea: US$614.9m
  11. Belgium: US$541.8m
  12. Poland: US$536m
  13. Türkiye: US$327.8m
  14. Malaysia: US$295.6m
  15. Sweden: US$261.1m
  16. Canada: US$252.3m
  17. Switzerland: US$211.1m
  18. Austria: US$208.9m
  19. United Arab Emirates: US$164.7m
  20. Thailand: US$162.7m
  21. Singapore: US$159.4m
  22. Brazil: US$153.1m
  23. Taiwan: US$152.7m
  24. Egypt: US$146.9m
  25. Portugal: US$128.6m
  26. Mexico: US$125.6m
  27. Slovenia: US$123.8m
  28. India: US$114.8m
  29. Greece: US$113.7m
  30. Russia: US$94.6m
  31. Finland: US$88.7m
  32. Indonesia: US$86.1m
  33. Czechia: US$68.2m
  34. Vietnam: US$66.7m
  35. South Africa: US$56.2m
  36. Australia: US$49m
  37. Denmark: US$47.5m
  38. Costa Rica: US$40.2m
  39. Colombia: US$38m
  40. Guatemala: US$33.8m
  41. Serbia: US$33.3m
  42. El Salvador: US$31m
  43. Estonia: US$29.5m
  44. Ireland: US$28.2m
  45. Hungary: US$26.6m
  46. Kazakhstan: US$26.2m
  47. Lithuania: US$26m
  48. Croatia: US$24.1m
  49. Jordan: US$22.6m
  50. Hong Kong SAR China: US$21.5m
  51. Norway: US$21.3m
  52. Bulgaria: US$19.6m
  53. Saudi Arabia: US$18.7m
  54. Slovakia: US$17.4m
  55. New Zealand: US$16.6m
  56. Latvia: US$15.4m
  57. Romania: US$14.7m
  58. Morocco: US$14.5m
  59. Luxembourg: US$13.9m
  60. Lebanon: US$13.5m

Top exporters

RankCountryValueShare
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$832.8m 5%
6 France US$800.9m 4.8%
7 Netherlands US$773.3m 4.6%
8 United Kingdom US$691.3m 4.1%
9 Spain US$668.8m 4%
10 South Korea US$614.9m 3.7%

Top importers

RankCountryValueShare
1 China US$1.3bn 7.8%
2 United States US$857.4m 5.1%
3 Germany US$757.5m 4.5%
4 Belgium US$655.1m 3.9%
5 Canada US$616.3m 3.7%
6 Mexico US$596.1m 3.6%
7 Poland US$561.6m 3.3%
8 France US$548.5m 3.3%
9 Netherlands US$534.8m 3.2%
10 Spain US$524.5m 3.1%

Legal notes

Notes

1. This chapter does not cover:

  1. (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);

  2. (b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or

  3. (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:

  1. (a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

  2. (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).