Subheading · Chapter 32 · Heading 3209
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
Rates by national line · UK Global Tariff
UK lines →- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$957.8kUS$957.8k+US$12.6m+US$59.5m+> US$162.9m
Exports: 155
- Germany: US$778.6m
- United States: US$753.3m
- Italy: US$294.6m
- Netherlands: US$260.1m
- France: US$162.9m
- Sweden: US$146.6m
- Belgium: US$137.4m
- Poland: US$129.3m
- Spain: US$114.8m
- United Kingdom: US$107.4m
- Denmark: US$106.8m
- Austria: US$102.9m
- Türkiye: US$89.2m
- China: US$87.7m
- Canada: US$67.8m
- Finland: US$59.5m
- Saudi Arabia: US$55.8m
- Japan: US$47.9m
- Czechia: US$47m
- Costa Rica: US$44.6m
- South Korea: US$39.5m
- Norway: US$36.3m
- Singapore: US$35.8m
- Brazil: US$35.3m
- Thailand: US$35m
- El Salvador: US$33.7m
- South Africa: US$29.4m
- Greece: US$28.9m
- Estonia: US$26.3m
- Malaysia: US$25.6m
- Russia: US$24.5m
- Taiwan: US$21.2m
- Portugal: US$20.4m
- Serbia: US$20m
- Australia: US$18.5m
- Mexico: US$16.1m
- Switzerland: US$15.4m
- Hungary: US$15.1m
- United Arab Emirates: US$12.6m
- Slovenia: US$12.4m
- India: US$12.3m
- Ireland: US$10.2m
- Latvia: US$9.9m
- Kazakhstan: US$9.6m
- Lithuania: US$8.5m
- Romania: US$8.2m
- Slovakia: US$7m
- Croatia: US$6.9m
- New Zealand: US$6.7m
- Argentina: US$6.6m
- Colombia: US$6.3m
- Bulgaria: US$5.9m
- Vietnam: US$5.7m
- Pakistan: US$4.5m
- Indonesia: US$4.3m
- Panama: US$4.1m
- Morocco: US$4.1m
- Côte d’Ivoire: US$4.1m
- Egypt: US$3.4m
- Armenia: US$3.4m
Trade value (US$) no reported trade < US$3.3mUS$3.3m+US$15.5m+US$45.8m+> US$161.1m
Imports: 222
- Canada: US$506.5m
- Poland: US$200.6m
- France: US$199.1m
- Germany: US$189m
- United Kingdom: US$176m
- United States: US$162m
- Netherlands: US$161.1m
- Belgium: US$147m
- Mexico: US$128.1m
- China: US$116.8m
- Sweden: US$107.7m
- Switzerland: US$90.9m
- Italy: US$87.6m
- Austria: US$84.3m
- Spain: US$72.9m
- Czechia: US$72.7m
- Romania: US$69.7m
- Hungary: US$65.4m
- United Arab Emirates: US$64.8m
- Denmark: US$63.6m
- Portugal: US$53.4m
- Slovakia: US$48.8m
- Türkiye: US$45.8m
- Norway: US$42.7m
- Iraq: US$37.2m
- Ireland: US$36.8m
- Vietnam: US$36.7m
- Estonia: US$34.1m
- Lithuania: US$33.6m
- Kazakhstan: US$31.9m
- Guatemala: US$31.3m
- Hong Kong SAR China: US$30.9m
- India: US$29.4m
- Panama: US$28.5m
- Indonesia: US$26.9m
- Belarus: US$26.1m
- Saudi Arabia: US$25.9m
- Latvia: US$25.8m
- Australia: US$25.7m
- Honduras: US$24.7m
- South Korea: US$24.2m
- Ukraine: US$23.4m
- Finland: US$23m
- Thailand: US$20.7m
- Bulgaria: US$20.2m
- Greece: US$19.9m
- Croatia: US$19.7m
- New Zealand: US$19.4m
- Paraguay: US$19.3m
- Cyprus: US$19.1m
- Singapore: US$18.4m
- Brazil: US$17.5m
- Cambodia: US$16.7m
- Russia: US$16.7m
- Bosnia & Herzegovina: US$15.6m
- Kyrgyzstan: US$15.5m
- Chile: US$14.4m
- Serbia: US$14.3m
- Malaysia: US$13.7m
- Dominican Republic: US$13.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$778.6m | 18.2% |
| 2 | United States | US$753.3m | 17.6% |
| 3 | Italy | US$294.6m | 6.9% |
| 4 | Netherlands | US$260.1m | 6.1% |
| 5 | France | US$162.9m | 3.8% |
| 6 | Sweden | US$146.6m | 3.4% |
| 7 | Belgium | US$137.4m | 3.2% |
| 8 | Poland | US$129.3m | 3% |
| 9 |  Spain | US$114.8m | 2.7% |
| 10 | United Kingdom | US$107.4m | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Canada | US$506.5m | 11.8% |
| 2 | Poland | US$200.6m | 4.7% |
| 3 | France | US$199.1m | 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$161.1m | 3.8% |
| 8 | Belgium | US$147m | 3.4% |
| 9 |  Mexico | US$128.1m | 3% |
| 10 |  China | US$116.8m | 2.7% |
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
The tariff classification of Architectural Water-Based Paint from Venezuela
- N291506 U.S. CBP
The tariff classification of “Crayola Color Wonder Gel Paint” from an undisclosed country. Correction to Ruling Number N290668
- N278848 U.S. CBP
The tariff classification of “WB310 CD U-AK5(Z)” from Japan
- 600014680 HMRC
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
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.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
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$4.3bn 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$778.6m 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.