Subheading · Chapter 32 · Heading 3209

3209.10

3209.10: Based on acrylic or vinyl polymers

Acrylic or vinyl paints (water-based)

3209.10 is the HS subheading for acrylic or vinyl paints (water-based), under heading 3209 in chapter 32.

What you pay

Importing into UK

Customs duty 6% standard rate 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. 3209 10 00 00 Based on acrylic or vinyl 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 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)—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£149.5m-0.2% · previous 12 months
Average import price£2.29 per kg
Jan 2024: £10.8mFeb 2024: £12.3mMar 2024: £13.3mApr 2024: £13.8mMay 2024: £16.8mJun 2024: £13.5mJul 2024: £13mAug 2024: £11.1mSept 2024: £10.4mOct 2024: £13.1mNov 2024: £11.5mDec 2024: £8.8mJan 2025: £9.6mFeb 2025: £12.7mMar 2025: £14.6mApr 2025: £13.6mMay 2025: £14.1mJun 2025: £13.9mJul 2025: £14.5mAug 2025: £13mSept 2025: £12.7mOct 2025: £13.4mNov 2025: £12.1mDec 2025: £8.5mJan 2026: £9.2mFeb 2026: £11.2mMar 2026: £13.5mApr 2026: £14.1mMay 2026: £13.2mJun 2026: £13.5mJul 2026: £15.5mAug 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 £32.5m 21.8% +3.3%
Netherlands £25.3m 16.9% +32.4%
Italy £16.6m 11.1% +10.7%
France £13.9m 9.3% -21.7%
Poland £13.3m 8.9% -5.3%
Sweden £8.4m 5.6% +6.4%
United States £7.4m 5% +4.1%
Belgium £6m 4% -53.2%

Same subheading in other tariffs

World trade in 2024

3209.10 · US$4bn

Trade value (US$) no reported trade < US$958kUS$958k+US$13m+US$59m+> US$163m

Exports: 155
  1. Germany: US$779m
  2. United States: US$753m
  3. Italy: US$295m
  4. Netherlands: US$260m
  5. France: US$163m
  6. Sweden: US$147m
  7. Belgium: US$137m
  8. Poland: US$129m
  9. Spain: US$115m
  10. United Kingdom: US$107m
  11. Denmark: US$107m
  12. Austria: US$103m
  13. Türkiye: US$89m
  14. China: US$88m
  15. Canada: US$68m
  16. Finland: US$59m
  17. Saudi Arabia: US$56m
  18. Japan: US$48m
  19. Czechia: US$47m
  20. Costa Rica: US$45m
  21. South Korea: US$40m
  22. Norway: US$36m
  23. Singapore: US$36m
  24. Brazil: US$35m
  25. Thailand: US$35m
  26. El Salvador: US$34m
  27. South Africa: US$29m
  28. Greece: US$29m
  29. Estonia: US$26m
  30. Malaysia: US$26m
  31. Russia: US$24m
  32. Taiwan: US$21m
  33. Portugal: US$20m
  34. Serbia: US$20m
  35. Australia: US$18m
  36. Mexico: US$16m
  37. Switzerland: US$15m
  38. Hungary: US$15m
  39. United Arab Emirates: US$13m
  40. Slovenia: US$12m
  41. India: US$12m
  42. Ireland: US$10m
  43. Latvia: US$10m
  44. Kazakhstan: US$10m
  45. Lithuania: US$8m
  46. Romania: US$8m
  47. Slovakia: US$7m
  48. Croatia: US$7m
  49. New Zealand: US$7m
  50. Argentina: US$7m
  51. Colombia: US$6m
  52. Bulgaria: US$6m
  53. Vietnam: US$6m
  54. Pakistan: US$4m
  55. Indonesia: US$4m
  56. Panama: US$4m
  57. Morocco: US$4m
  58. Côte d’Ivoire: US$4m
  59. Egypt: US$3m
  60. Armenia: US$3m

Top exporters

RankCountryValueShare
1 Germany US$779m 18.2%
2 United States US$753m 17.6%
3 Italy US$295m 6.9%
4 Netherlands US$260m 6.1%
5 France US$163m 3.8%
6 Sweden US$147m 3.4%
7 Belgium US$137m 3.2%
8 Poland US$129m 3%
9 Spain US$115m 2.7%
10 United Kingdom US$107m 2.5%

Top importers

RankCountryValueShare
1 Canada US$507m 11.8%
2 Poland US$201m 4.7%
3 France US$199m 4.7%
4 Germany US$189m 4.4%
5 United Kingdom US$176m 4.1%
6 United States US$162m 3.8%
7 Netherlands US$161m 3.8%
8 Belgium US$147m 3.4%
9 Mexico US$128m 3%
10 China US$117m 2.7%

Import duty on this product around the world 165

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
  • 13number of duty-free countries (MFN)
  • 165%highest: Dominica, Angola, Bahamas

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 3.3% 0% – 6.5% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 6.5% 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 10% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 5% 2023
Canada 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 20% 2023 · HS 2017
Dominica 165% 2023 · HS 2017
Dominican Republic 14% 0% – 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 7.5% 0% – 15% 2022
Equatorial Guinea 5% 2023
Eswatini 10% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 32% 2023
French Polynesia 8% 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 7.5% 0% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 26% 10% – 40% 2020 · HS 2017
Israel 6% 2022 · HS 2017
Jamaica 15% 2023
Japan 4% 2023
Jordan 13% 0% – 25% 2023
Kazakhstan 3.3% 0% – 6.5% 2023
Kenya 35% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 13%* 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 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 40% 2023
New Zealand 3.3% 0% – 5% 2023
Nicaragua 12% 0% – 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 6% 2017 · HS 2017
Panama 6.3% 0% – 10% 2023
Papua New Guinea 15% 2023
Paraguay 14% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 6.5% 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 10% 2023
South Korea 6.5% 2023
Sri Lanka 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 40% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 11%* 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 6.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 35% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 5.1% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 9% 5% – 10% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.2% 0.2% – 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
53341 Paints & varnishes based on synthetic polymers in an aqueous mediume
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
20173209.10unchanged
20123209.10unchanged
20073209.10unchanged
20023209.10unchanged
19963209.10unchanged
19923209.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 5

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.

  • N322215 U.S. CBP 1 November 2021 · 3209.10.00.00

    The tariff classification of Architectural Water-Based Paint from Venezuela

  • N291506 U.S. CBP 30 October 2017 · 3209.10.00.00

    The tariff classification of “Crayola Color Wonder Gel Paint” from an undisclosed country. Correction to Ruling Number N290668

  • N278848 U.S. CBP 29 September 2016 · 3209.10.00.00

    The tariff classification of “WB310 CD U-AK5(Z)” from Japan

  • 600014680 HMRC 30 March 2026 – 29 March 2029 · 3209 10 00 00

    A polymer-based, clear, colourless, temporary protective coating added to surfaces. It is in liquid form, in aqueous solution, and stored in 3.6 Litre and 18 Litre drums.

  • 600014316 HMRC 11 December 2025 – 10 December 2028 · 3209 10 00 00

    A pre-pressurised aerosol containing water-based line marking paint. Used for marking out site layouts. Product formulation includes resins, pigments, and water. Each aerosol holds 750ml.

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 →

Subheading 3209.10 is a single line in the UK Global Tariff, where the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3209.10; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 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 (water-based) worth £149.5m (down 0% on the year before), at an average of £2.29 per kg; Germany supplied 22%, followed by Netherlands.

World trade in acrylic or vinyl paints (water-based) reached US$4bn in 2024, down 0.4% on 2023.

Germany was the largest exporter with 18.2% 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 3209.10, part of heading 3209, 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 3209.10 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 based on acrylic or vinyl polymers in the EU?

Under the EU Combined Nomenclature, imports under 3209.10 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$779m in 2024 (18.2% of world exports).

Which countries can export acrylic or vinyl paints (water-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 6% applies. Pick a country above to see its rate.

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

In the 12 months to August 2026, the largest suppliers were Germany (22%), Netherlands (17%) and Italy (11%), out of total imports of £149.5m.

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