Subheading · Chapter 32 · Heading 3208

3208.90

3208.90: Paints and varnishes: other

Other paints and varnishes (non-aqueous)

Official description Other

3208.90 is the HS subheading for other paints and varnishes (non-aqueous), under heading 3208 in chapter 32.

What you pay

Importing into UK

Customs duty Free – 6% standard rate · across 14 national lines depends on the country of origin
Additional duties and charges 4 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 90 00 00 Other
  2. Solutions as defined in note 4 to this chapter
  3. 3208 90 11 00 Polyurethane of 2.2′-(tert-butylimino)diethanol and 4.4′-methylenedicyclohexyl diisocyanate, in the form of a solution in n,n-dimethylacetamide, containing by weight 48% or more of polymer Free
  4. 3208 90 13 00 Copolymer of p-cresol and divinylbenzene, in the form of a solution in n,n-dimethylacetamide, containing by weight 48% or more of polymer Free
  5. 3208 90 19 00 Other 6%
  6. 3208 90 19 13 Mixture, containing by weight: - 20% or more but not more than 40% of a copolymer of methyl vinyl ether and monobutyl maleate (cas rn 25119-68-0), - 7% or more but not more than 20% of a copolymer of methyl vinyl ether and monoethyl maleate (cas rn 25087-06-3), - 40% or more, but not more than 65% of ethanol (cas rn 64-17-5), - 1% or more but not more than 7% of butan-1-ol (cas rn 71-36-3) 6%
  7. 3208 90 19 15 Chlorinated polyolefins, in a solution 6%
  8. 3208 90 19 40 Polymer of methylsiloxane, in the form of a solution in a mixture of acetone, butanol, ethanol and isopropanol, containing by weight 5% or more but not more than 11% of polymer of methylsiloxane 6%
  9. 3208 90 19 45 Polymer consisting of a polycondensate of formaldehyde and naphthalenediol, chemically modified by reaction with an alkyne halide, dissolved in propylene glycol methyl ether acetate 6%
  10. 3208 90 19 47 Solution containing by weight: - 0.1% or more but not more than 20% of alkoxygroups containing siloxane polymer with alkyl or aryl substituents - 75% or more of an organic solvent containing one or more of propyleneglycolethylether (cas rn 1569-02-4), propylene glycol mono methylether acetate (cas rn 108-65-6) or propyleneglycol propylether (cas rn 1569-01-3) 6%
  11. 3208 90 19 50 Solution containing by weight: - (63.5 ±10)% of gamma-butyrolactone (cas rn 96-48-0), - (30 ± 10)% of aromatic polyhydroxyamide resin, - (3.5 ± 1.5)% of naphthoquinone ester derivative, - (1.5 ± 0.5)% of arylsilicic acid, - (1.5 ± 0.5)% of [3-(trimethoxysilyl)propyl]urea (cas rn 23843-64-3) 6%
  12. 3208 90 19 55 Preparation of 5% or more but not more than 20% by weight of a copolymer of propylene and maleic anhydride, or a blend of polypropylene and a copolymer of propylene and maleic anhydride, or a blend of polypropylene and a copolymer of propylene, isobutene and maleic anhydride in an organic solvent 6%
  13. 3208 90 19 60 Copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactate 6%
  14. 3208 90 19 65 Silicones containing 50% by weight or more of xylene and not more than 25% by weight of silica, of a kind used for the manufacture of long term surgical implants 6%
  15. 3208 90 19 90 Other 6%
  16. Other
  17. 3208 90 91 00 Based on synthetic polymers 6%
  18. 3208 90 99 00 Based on chemically modified natural polymers 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 4

  • 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)
    Tariff lines
    on 11 of 14 lines
  • 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
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 9 of 14 lines

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£150.4m+4.7% · previous 12 months
Average import price£5.11 per kg
Jan 2024: £11.4mFeb 2024: £12.4mMar 2024: £11.8mApr 2024: £14mMay 2024: £13mJun 2024: £13.8mJul 2024: £12.3mAug 2024: £12.5mSept 2024: £12mOct 2024: £13.3mNov 2024: £12.2mDec 2024: £9.3mJan 2025: £10.4mFeb 2025: £11.2mMar 2025: £12.5mApr 2025: £12.8mMay 2025: £12.4mJun 2025: £11.9mJul 2025: £14.6mAug 2025: £11.1mSept 2025: £12.3mOct 2025: £13.6mNov 2025: £11mDec 2025: £9mJan 2026: £11.8mFeb 2026: £12.1mMar 2026: £13.5mApr 2026: £12.5mMay 2026: £13.4mJun 2026: £14.3mJul 2026: £14.3mAug 2026: £12.6m 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 £26.7m 17.8% +9.1%
Italy £26.2m 17.4% +6%
Netherlands £19.4m 12.9% -11.7%
United States £16.5m 11% +13.8%
Poland £10.5m 7% -13%
Spain £9.3m 6.2% +27.4%
Sweden £7.9m 5.2% +30.2%
France £7.6m 5.1% -0.7%

Same subheading in other tariffs

World trade in 2024

3208.90 · US$8.9bn

Trade value (US$) no reported trade < US$938kUS$938k+US$14m+US$111m+> US$443m

Exports: 170
  1. Germany: US$1.2bn
  2. United States: US$916m
  3. Japan: US$895m
  4. Italy: US$698m
  5. South Korea: US$469m
  6. Netherlands: US$443m
  7. China: US$429m
  8. United Kingdom: US$359m
  9. France: US$351m
  10. Spain: US$322m
  11. Belgium: US$279m
  12. Poland: US$252m
  13. Türkiye: US$226m
  14. Malaysia: US$217m
  15. Thailand: US$120m
  16. Sweden: US$115m
  17. Singapore: US$111m
  18. Switzerland: US$110m
  19. United Arab Emirates: US$110m
  20. Taiwan: US$89m
  21. Canada: US$88m
  22. Egypt: US$83m
  23. Austria: US$82m
  24. Portugal: US$78m
  25. Indonesia: US$67m
  26. Greece: US$66m
  27. Finland: US$59m
  28. Vietnam: US$55m
  29. India: US$52m
  30. Brazil: US$51m
  31. South Africa: US$37m
  32. Czechia: US$34m
  33. Mexico: US$33m
  34. Slovenia: US$30m
  35. Australia: US$28m
  36. Colombia: US$26m
  37. Russia: US$22m
  38. Ireland: US$20m
  39. Serbia: US$20m
  40. Denmark: US$20m
  41. Croatia: US$17m
  42. Norway: US$14m
  43. Kazakhstan: US$14m
  44. Morocco: US$14m
  45. Luxembourg: US$13m
  46. Bulgaria: US$11m
  47. Kuwait: US$11m
  48. Lithuania: US$11m
  49. Hungary: US$11m
  50. Costa Rica: US$10m
  51. Estonia: US$9m
  52. El Salvador: US$8m
  53. Hong Kong SAR China: US$8m
  54. Saudi Arabia: US$8m
  55. Guatemala: US$8m
  56. New Zealand: US$7m
  57. Latvia: US$7m
  58. Romania: US$6m
  59. Uruguay: US$6m
  60. Jordan: US$6m

Top exporters

RankCountryValueShare
1 Germany US$1.2bn 13.4%
2 United States US$916m 10.3%
3 Japan US$895m 10%
4 Italy US$698m 7.8%
5 South Korea US$469m 5.3%
6 Netherlands US$443m 5%
7 China US$429m 4.8%
8 United Kingdom US$359m 4%
9 France US$351m 3.9%
10 Spain US$322m 3.6%

Top importers

RankCountryValueShare
1 China US$906m 10.2%
2 United States US$409m 4.6%
3 Germany US$380m 4.3%
4 South Korea US$308m 3.4%
5 Mexico US$307m 3.4%
6 Türkiye US$302m 3.4%
7 Netherlands US$288m 3.2%
8 Belgium US$261m 2.9%
9 Spain US$258m 2.9%
10 Poland US$251m 2.8%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 14number of duty-free countries (MFN)
  • 79%highest: Dominica, Angola, Bahamas

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 4.8% 0% – 6% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 11% 0% – 15% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 3.6% 0% – 5% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 10% 0% – 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 15% 2023
Benin 20% 2023
Bermuda 15% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 5% 0% – 10% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 30% 7% – 35% 2023 · HS 2017
Cameroon 5% 2023
Canada 3.3% 0% – 6.5% 2023
Cape Verde 40% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 5% 2023
Chad 5% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 5% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7% 0% – 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 79% 15% – 165% 2023 · HS 2017
Dominican Republic 17% 14% – 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 6.4% 0% – 15% 2022
Equatorial Guinea 5% 2023
Eswatini 5% 0% – 10% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 3.9% 0% – 6.5% 2023
Fiji 32% 2023
Gabon 5% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 15% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 15% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 6.4% 0% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 6.7% 5% – 10% 2023
Iran 16% 5% – 26% 2020 · HS 2017
Israel 2% 0% – 6% 2022 · HS 2017
Jamaica 15% 2023
Japan 3.2% 2023
Jordan 13% 0% – 25% 2023
Kazakhstan 3.6% 0% – 5% 2023
Kenya 35% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 5% 0% – 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.5%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 25% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 7.5% 0% – 15% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 27% 2.5% – 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 5% 0% – 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 40% 2023
New Zealand 2% 0% – 5% 2023
Nicaragua 10% 0% – 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 11% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 2% 0% – 6% 2017 · HS 2017
Panama 5.1% 0% – 10% 2023
Papua New Guinea 7.5% 0% – 15% 2023
Paraguay 14% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 6.5% 2023
Senegal 20% 2023
Seychelles 5% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 5% 0% – 10% 2023
South Korea 6.5% 2023
Sri Lanka 13% 0% – 20% 2023
St Kitts & Nevis 15% 2023
St Lucia 15% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 15% 2023
Sudan 33% 25% – 40% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 4.6%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 3.9% 0% – 6.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 35% 2023
Ukraine 3.2% 0% – 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 5.3% 0% – 6% 2023
United States 3.2% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 8.8% 5% – 10% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
53342 Paints & varnishes (including enamels & lacquers) based on synthetic polymers/chemically modified natural polymers, dispersed/dissolved in a non-aqueous medium; plastics in solution
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
35110 Paints and varnishes and related products
ISIC Rev. 4 activity
2022 Manufacture of paints, varnishes and similar coatings, printing ink and mastics

Earlier HS editions

HSCode
20173208.90unchanged
20123208.90unchanged
20073208.90unchanged
20023208.90unchanged
19963208.90unchanged
19923208.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N316864 U.S. CBP 22 January 2021 · 3208.90.00.00

    The tariff classification of “Alnovol ® SPN 560” from Germany

  • N303182 U.S. CBP 15 March 2019 · 3208.90.00.00

    The tariff classification of “K-Losung (K-Solution)” from Germany

  • N274896 U.S. CBP 13 May 2016 · 3208.90.00.00

    The tariff classification of “SP5000 SWORD SILVER (W/W)” from Japan

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 →

The UK Global Tariff divides subheading 3208.90 into 14 tariff lines; the duty is between 0% and 6% (average 5.1%). 2 of them are duty-free.

In the EU Combined Nomenclature, subheading 3208.90 covers 5 tariff lines and the duty is between 0% and 6.5%. 2 of them are duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free – 6%.

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

Imports of other paints and varnishes (non-aqueous) into the UK came to £150.4m between September 2025 and August 2026 (up 5% on the year before); Germany supplied 18%, followed by Italy.

In 2024, countries exported other paints and varnishes (non-aqueous) worth US$8.9bn (−0.6% year on year).

The largest exporter was Germany (US$1.2bn), followed by the United States.

Questions and answers

What is the HS code for paints and varnishes: other?

Paints and varnishes: other fall under HS subheading 3208.90, part of heading 3208, in section VI of the Harmonized System.

What is the import duty on paints and varnishes: other in the UK?

Under the UK Global Tariff, imports under 3208.90 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: other in the EU?

Under the EU Combined Nomenclature, imports under 3208.90 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: other?

Germany, with US$1.2bn in 2024 (13.4% of world exports).

Which countries can export other paints and varnishes (non-aqueous) 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 other paints and varnishes (non-aqueous)?

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 other paints and varnishes (non-aqueous) from?

In the 12 months to August 2026, the largest suppliers were Germany (18%), Italy (17%) and Netherlands (13%), out of total imports of £150.4m.

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