Subheading · Chapter 32 · Heading 3209

3209.90

3209.90: Paints and varnishes: other

Other water-based paints and varnishes

Official description Other

3209.90 is the HS subheading for other water-based paints and varnishes, 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 90 00 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)—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£101.2m+40.6% · previous 12 months
Average import price£3.31 per kg
Jan 2024: £6.5mFeb 2024: £6.4mMar 2024: £5.7mApr 2024: £6.4mMay 2024: £6mJun 2024: £6.3mJul 2024: £6.2mAug 2024: £5.3mSept 2024: £6.3mOct 2024: £6mNov 2024: £5.9mDec 2024: £4.8mJan 2025: £5.2mFeb 2025: £5.9mMar 2025: £6.5mApr 2025: £5.5mMay 2025: £6.6mJun 2025: £5.6mJul 2025: £6.9mAug 2025: £6.5mSept 2025: £7.4mOct 2025: £8.1mNov 2025: £7.8mDec 2025: £6.5mJan 2026: £7.3mFeb 2026: £8.9mMar 2026: £10.3mApr 2026: £8.9mMay 2026: £8.9mJun 2026: £9.1mJul 2026: £9.2mAug 2026: £8.8m 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 £33.2m 32.8% +31.6%
France £19.4m 19.2% +59.4%
Spain £11.8m 11.6% +51.4%
Italy £10m 9.9% +6.1%
Netherlands £6m 5.9% +29%
Estonia £3.6m 3.6% +9,325.5%
Belgium £3.6m 3.5% +217.9%
Sweden £2.8m 2.8% -10.3%

Same subheading in other tariffs

World trade in 2024

3209.90 · US$3.3bn

Trade value (US$) no reported trade < US$543kUS$543k+US$6m+US$58m+> US$175m

Exports: 155
  1. Germany: US$544m
  2. United States: US$331m
  3. Italy: US$222m
  4. France: US$220m
  5. United Kingdom: US$175m
  6. Netherlands: US$163m
  7. China: US$161m
  8. Spain: US$144m
  9. Japan: US$129m
  10. Sweden: US$106m
  11. Canada: US$99m
  12. Belgium: US$94m
  13. South Korea: US$87m
  14. Austria: US$75m
  15. Mexico: US$63m
  16. Singapore: US$58m
  17. Poland: US$47m
  18. Malaysia: US$43m
  19. Greece: US$37m
  20. Thailand: US$35m
  21. Czechia: US$34m
  22. Egypt: US$33m
  23. Taiwan: US$30m
  24. Denmark: US$28m
  25. South Africa: US$28m
  26. Türkiye: US$24m
  27. Switzerland: US$23m
  28. Brazil: US$18m
  29. United Arab Emirates: US$17m
  30. Guatemala: US$17m
  31. Australia: US$11m
  32. Slovakia: US$10m
  33. Norway: US$9m
  34. Kenya: US$9m
  35. Finland: US$8m
  36. Uganda: US$8m
  37. Hong Kong SAR China: US$8m
  38. Estonia: US$7m
  39. Indonesia: US$6m
  40. India: US$6m
  41. Cyprus: US$5m
  42. Vietnam: US$5m
  43. Portugal: US$5m
  44. Luxembourg: US$5m
  45. Slovenia: US$5m
  46. Russia: US$4m
  47. Serbia: US$4m
  48. Hungary: US$4m
  49. Lithuania: US$4m
  50. Kazakhstan: US$3m
  51. Argentina: US$3m
  52. Bosnia & Herzegovina: US$3m
  53. Romania: US$3m
  54. Oman: US$3m
  55. Latvia: US$3m
  56. Iran: US$3m
  57. New Zealand: US$3m
  58. Fiji: US$2m
  59. Albania: US$2m
  60. Lebanon: US$2m

Top exporters

RankCountryValueShare
1 Germany US$544m 16.7%
2 United States US$331m 10.1%
3 Italy US$222m 6.8%
4 France US$220m 6.7%
5 United Kingdom US$175m 5.4%
6 Netherlands US$163m 5%
7 China US$161m 4.9%
8 Spain US$144m 4.4%
9 Japan US$129m 3.9%
10 Sweden US$106m 3.3%

Top importers

RankCountryValueShare
1 United States US$268m 8.2%
2 Germany US$215m 6.6%
3 Mexico US$182m 5.6%
4 China US$176m 5.4%
5 Poland US$147m 4.5%
6 France US$132m 4%
7 Czechia US$130m 4%
8 Canada US$128m 3.9%
9 Belgium US$89m 2.7%
10 United Kingdom US$88m 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
  • 14number 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 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 5% 0% – 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 5% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 20% 2023 · HS 2017
Dominica 165% 2023 · HS 2017
Dominican Republic 17% 14% – 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 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 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 10% 2023
Iran 21% 10% – 26% 2020 · HS 2017
Israel 6% 2022 · HS 2017
Jamaica 15% 2023
Japan 4% 2023
Jordan 13% 0% – 25% 2023
Kazakhstan 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 7.7%* 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 28% 2.5% – 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 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 12% 3% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 6% 2017 · HS 2017
Panama 5.7% 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 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 7.3%* 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 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 5.9% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 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
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
20173209.90unchanged
20123209.90unchanged
20073209.90unchanged
20023209.90unchanged
19963209.90unchanged
19923209.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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 3209.90 is a single line in the UK Global Tariff, where the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3209.90; 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 other water-based paints and varnishes worth £101.2m (up 41% on the year before), at an average of £3.31 per kg; Germany supplied 33%, followed by France.

World trade in other water-based paints and varnishes reached US$3.3bn in 2024, down 0.1% on 2023.

Germany was the largest exporter with 16.7% of the total, ahead of the United States.

Products classified here

Questions and answers

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

Paints and varnishes: other fall under HS subheading 3209.90, part of heading 3209, 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 3209.90 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: other in the EU?

Under the EU Combined Nomenclature, imports under 3209.90 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: other?

Germany, with US$544m in 2024 (16.7% of world exports).

Which countries can export other water-based paints and varnishes 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 other water-based paints and varnishes?

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 water-based paints and varnishes from?

In the 12 months to August 2026, the largest suppliers were Germany (33%), France (19%) and Spain (12%), out of total imports of £101.2m.

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Typical products

Everyday names, not part of the legal text.