Subheading · Chapter 32 · Heading 3208

3208.20

3208.20: Based on acrylic or vinyl polymers

Acrylic or vinyl paints (solvent-based)

3208.20 is the HS subheading for acrylic or vinyl paints (solvent-based), under heading 3208 in chapter 32.

What you pay

Importing into UK

Customs duty Free – 6% standard rate · across 5 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3208 20 00 00 Based on acrylic or vinyl polymers
  2. 3208 20 10 00 Solutions as defined in note 4 to this chapter Free
  3. 3208 20 10 10 Copolymer of n-vinylcaprolactam, n-vinyl-2-pyrrolidone and dimethylaminoethyl methacrylate, in the form of a solution in ethanol containing by weight 34% or more but not more than 40% of copolymer Free
  4. 3208 20 10 20 Immersion topcoat solution containing by weight 0.5% or more but not more than 15% of acrylate-methacrylate-alkenesulphonate copolymers with fluorinated side chains, in a solution of n-butanol and/or 4-methyl-2-pentanol and/or diisoamylether Free
  5. 3208 20 10 50 Copolymer of vinylcaprolactam and vinylpyrrolidone (cas rn 51987-20-3) in the form of a solution in 2-butoxyethanol (cas rn 111-76-2) containing by weight 45% or more but not more than 58% of copolymer Free
  6. 3208 20 10 90 Other Free
  7. 3208 20 90 00 Other 6%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2023 No. 1203
    Documents
    • 9062
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/583
    Documents
    • L100 Import licence " controlled substances" (ozone), issued by the Commission
    • Y902
    • 9Y06
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free – 6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£113.7m+4.1% · previous 12 months
Average import price£5.07 per kg
Jan 2024: £8.3mFeb 2024: £10.7mMar 2024: £9.3mApr 2024: £9.3mMay 2024: £10mJun 2024: £10.3mJul 2024: £9mAug 2024: £9.7mSept 2024: £9.7mOct 2024: £11.1mNov 2024: £9.5mDec 2024: £6.9mJan 2025: £7.7mFeb 2025: £8.6mMar 2025: £9.3mApr 2025: £8.2mMay 2025: £9.2mJun 2025: £9.6mJul 2025: £10.8mAug 2025: £8.5mSept 2025: £10.3mOct 2025: £9mNov 2025: £9.3mDec 2025: £7mJan 2026: £8.3mFeb 2026: £10mMar 2026: £10.1mApr 2026: £9.3mMay 2026: £8.7mJun 2026: £10.4mJul 2026: £9.7mAug 2026: £11.7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £28.3m 24.9% -18%
Netherlands £12.8m 11.3% +18.3%
Spain £10.9m 9.6% +3.7%
Belgium £9.6m 8.4% +16.5%
France £9.1m 8% +17.4%
Italy £8.9m 7.8% +5.1%
Switzerland £6.8m 6% +17.6%
Poland £4.7m 4.1% +3.9%

Same subheading in other tariffs

World trade in 2024

3208.20 · US$5bn

Trade value (US$) no reported trade < US$554kUS$554k+US$11m+US$82m+> US$248m

Exports: 143
  1. Germany: US$960m
  2. United States: US$458m
  3. Japan: US$448m
  4. China: US$285m
  5. Italy: US$248m
  6. United Kingdom: US$242m
  7. Netherlands: US$229m
  8. Belgium: US$204m
  9. Spain: US$186m
  10. France: US$185m
  11. Poland: US$129m
  12. South Korea: US$111m
  13. Sweden: US$83m
  14. Canada: US$82m
  15. Austria: US$81m
  16. Switzerland: US$66m
  17. Slovenia: US$59m
  18. Türkiye: US$58m
  19. Taiwan: US$52m
  20. Egypt: US$51m
  21. Malaysia: US$49m
  22. Brazil: US$46m
  23. Mexico: US$45m
  24. United Arab Emirates: US$37m
  25. Singapore: US$35m
  26. Portugal: US$26m
  27. Thailand: US$24m
  28. Czechia: US$23m
  29. India: US$20m
  30. Greece: US$19m
  31. Costa Rica: US$15m
  32. South Africa: US$14m
  33. Hong Kong SAR China: US$12m
  34. Lebanon: US$11m
  35. Russia: US$11m
  36. Indonesia: US$11m
  37. Lithuania: US$11m
  38. Hungary: US$10m
  39. Kazakhstan: US$10m
  40. Saudi Arabia: US$9m
  41. Slovakia: US$9m
  42. Finland: US$9m
  43. Colombia: US$8m
  44. Jordan: US$8m
  45. Australia: US$7m
  46. Estonia: US$7m
  47. Dominican Republic: US$6m
  48. Bulgaria: US$6m
  49. Latvia: US$6m
  50. Serbia: US$5m
  51. Denmark: US$5m
  52. Romania: US$5m
  53. Vietnam: US$5m
  54. New Zealand: US$5m
  55. Argentina: US$4m
  56. Tunisia: US$4m
  57. Croatia: US$3m
  58. Sri Lanka: US$3m
  59. Guatemala: US$2m
  60. Belarus: US$2m

Top exporters

RankCountryValueShare
1 Germany US$960m 20.1%
2 United States US$458m 9.6%
3 Japan US$448m 9.4%
4 China US$285m 6%
5 Italy US$248m 5.2%
6 United Kingdom US$242m 5.1%
7 Netherlands US$229m 4.8%
8 Belgium US$204m 4.3%
9 Spain US$186m 3.9%
10 France US$185m 3.9%

Top importers

RankCountryValueShare
1 China US$345m 7.2%
2 United States US$291m 6.1%
3 Belgium US$221m 4.6%
4 Canada US$215m 4.5%
5 Germany US$204m 4.3%
6 Poland US$203m 4.2%
7 Mexico US$185m 3.9%
8 France US$171m 3.6%
9 South Korea US$169m 3.5%
10 Netherlands US$145m 3%

Binding rulings for similar goods 7

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N307787 U.S. CBP 4 December 2019 · 3208.20.00.00

    The tariff classification of “Polyment NK-350” from Japan

  • N304910 U.S. CBP 19 July 2019 · 3208.20.00.00

    The tariff classification of “Solventborne Structured Topcoat Charcoal” from France

  • N296871 U.S. CBP 1 June 2018 · 3208.20.00.00

    The tariff classification of “Elastocol Stick Zero” from Canada

  • N275232 U.S. CBP 19 May 2016 · 3208.20.00.00

    The tariff classification of “ORGA 1000 K-750 BLACK” from Japan

  • N275062 U.S. CBP 16 May 2016 · 3208.20.00.00

    The tariff classification of “PHTHALKYD P571” from Japan

  • N275064 U.S. CBP 16 May 2016 · 3208.20.00.00

    The tariff classification of “PHTHALKYD P575X” from Japan

  • 600009892 HMRC 26 September 2024 – 25 September 2027 · 3208 20 10 90

    A 500ml pressurised can of galvanised zinc spray. It is used as a spot-weldable primer to prevent corrosion. The can is blue with white writing and a large rectangular section on the side. Information and user guide is printed onto the can. Composition includes: Dimethyl ether, Aluminium, Ethyl…

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.

  1. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 3208.20 covers 5 tariff lines and the duty is between 0% and 6%. 4 of them are duty-free.

The EU Combined Nomenclature divides subheading 3208.20 into 2 tariff lines; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free – 6%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported acrylic or vinyl paints (solvent-based) worth £113.7m (up 4% on the year before), at an average of £5.07 per kg; Germany supplied 25%, followed by Netherlands.

World trade in acrylic or vinyl paints (solvent-based) reached US$5bn in 2024, up 3.6% on 2023.

Germany was the largest exporter with 20.1% of the total, ahead of the United States.

Questions and answers

What is the HS code for based on acrylic or vinyl polymers?

Based on acrylic or vinyl polymers fall under HS subheading 3208.20, part of heading 3208, in section VI of the Harmonized System.

What is the import duty on based on acrylic or vinyl polymers in the UK?

Under the UK Global Tariff, imports under 3208.20 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 based on acrylic or vinyl polymers in the EU?

Under the EU Combined Nomenclature, imports under 3208.20 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most based on acrylic or vinyl polymers?

Germany, with US$960m in 2024 (20.1% of world exports).

Which countries can export acrylic or vinyl paints (solvent-based) to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free – 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on acrylic or vinyl paints (solvent-based)?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import acrylic or vinyl paints (solvent-based) from?

In the 12 months to August 2026, the largest suppliers were Germany (25%), Netherlands (11%) and Spain (10%), out of total imports of £113.7m.

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