Heading · Chapter 32
3209: Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
Heading 3209 is divided into 2 six-digit subheadings and sits in chapter 32, tanning or dyeing extracts.
Duty rates compared
EU
TürkiyeSubheadings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$18m+US$113m+> US$283m
Exports: 168
- Germany: US$1bn
- United States: US$1bn
- Italy: US$517m
- Netherlands: US$423m
- France: US$383m
- United Kingdom: US$283m
- Spain: US$259m
- Sweden: US$253m
- China: US$249m
- Belgium: US$231m
- Austria: US$178m
- Poland: US$177m
- Japan: US$176m
- Canada: US$167m
- Denmark: US$135m
- South Korea: US$127m
- Türkiye: US$113m
- Singapore: US$94m
- Czechia: US$81m
- Mexico: US$79m
- Thailand: US$70m
- Malaysia: US$68m
- Finland: US$68m
- Greece: US$66m
- Saudi Arabia: US$58m
- South Africa: US$57m
- Brazil: US$54m
- Taiwan: US$51m
- Norway: US$46m
- Costa Rica: US$45m
- Switzerland: US$39m
- Egypt: US$36m
- El Salvador: US$34m
- Estonia: US$33m
- United Arab Emirates: US$30m
- Australia: US$30m
- Russia: US$29m
- Portugal: US$26m
- Serbia: US$24m
- Guatemala: US$20m
- Hungary: US$19m
- India: US$18m
- Slovenia: US$17m
- Slovakia: US$17m
- Kazakhstan: US$13m
- Latvia: US$13m
- Lithuania: US$12m
- Ireland: US$12m
- Romania: US$11m
- Vietnam: US$11m
- Kenya: US$11m
- Indonesia: US$10m
- Argentina: US$10m
- Hong Kong SAR China: US$9m
- New Zealand: US$9m
- Croatia: US$9m
- Uganda: US$8m
- Bulgaria: US$8m
- Colombia: US$7m
- Luxembourg: US$7m
Trade value (US$) no reported trade < US$6mUS$6m+US$28m+US$86m+> US$292m
Imports: 223
- Canada: US$634m
- United States: US$430m
- Germany: US$404m
- Poland: US$347m
- France: US$331m
- Mexico: US$310m
- China: US$292m
- United Kingdom: US$264m
- Netherlands: US$237m
- Belgium: US$236m
- Czechia: US$203m
- Italy: US$161m
- Spain: US$156m
- Sweden: US$140m
- Austria: US$127m
- Switzerland: US$123m
- Türkiye: US$121m
- Slovakia: US$114m
- Romania: US$108m
- Vietnam: US$108m
- Hungary: US$105m
- Denmark: US$88m
- Portugal: US$86m
- United Arab Emirates: US$85m
- India: US$80m
- Russia: US$77m
- Thailand: US$74m
- Norway: US$63m
- Indonesia: US$59m
- South Korea: US$57m
- Saudi Arabia: US$57m
- Australia: US$50m
- Hong Kong SAR China: US$50m
- Iraq: US$48m
- Ireland: US$47m
- Greece: US$47m
- Lithuania: US$45m
- Cambodia: US$42m
- Kazakhstan: US$41m
- Singapore: US$41m
- Estonia: US$39m
- Guatemala: US$39m
- Brazil: US$37m
- Belarus: US$36m
- Malaysia: US$35m
- Finland: US$35m
- South Africa: US$35m
- Panama: US$34m
- Israel: US$33m
- Philippines: US$31m
- Latvia: US$31m
- Morocco: US$31m
- Ukraine: US$30m
- New Zealand: US$29m
- Bulgaria: US$29m
- Honduras: US$28m
- Croatia: US$26m
- Chile: US$26m
- Serbia: US$26m
- Libya: US$24m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$1bn | 17.5% |
| 2 |  United States | US$1bn | 14.4% |
| 3 |  Italy | US$517m | 6.8% |
| 4 |  Netherlands | US$423m | 5.6% |
| 5 |  France | US$383m | 5.1% |
| 6 |  United Kingdom | US$283m | 3.7% |
| 7 |  Spain | US$259m | 3.4% |
| 8 |  Sweden | US$253m | 3.4% |
| 9 |  China | US$249m | 3.3% |
| 10 |  Belgium | US$231m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Canada | US$634m | 8.4% |
| 2 | United States | US$430m | 5.7% |
| 3 | Germany | US$404m | 5.3% |
| 4 |  Poland | US$347m | 4.6% |
| 5 | France | US$331m | 4.4% |
| 6 |  Mexico | US$310m | 4.1% |
| 7 | China | US$292m | 3.9% |
| 8 | United Kingdom | US$264m | 3.5% |
| 9 | Netherlands | US$237m | 3.1% |
| 10 | Belgium | US$236m | 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
The UK Global Tariff divides heading 3209 into 2 tariff lines; the duty is 6%.
In the EU Combined Nomenclature, heading 3209 covers 2 tariff lines and the duty is 6.5%.
The Turkish Customs Tariff Schedule divides heading 3209 into 4 tariff lines; the duty is 6.5%.
In the Harmonized Tariff Schedule of the United States, heading 3209 covers 2 tariff lines and the duty is between 5.1% and 5.9%.
In 2024, countries exported heading 3209 goods worth US$8bn (−0.3% year on year).
The largest exporter was Germany (US$1bn), followed by the United States.
The biggest buyer was Canada, with imports of US$634m.
The United Kingdom ranked 6th among 168 exporters with US$283m.
The United Kingdom imported US$264m.
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 an aqueous medium?
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium fall under HS heading 3209, 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 3209 from countries without a preferential agreement are charged at 6%. 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 3209 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 paints and varnishes?
Germany, with US$1bn in 2024 (17.5% of world exports).