Heading · Chapter 32
3210: Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
Heading 3210 has no further six-digit division: the whole heading is subheading 3210.00, in chapter 32 (tanning or dyeing extracts).
Duty rates compared
UK Free Third-country duty 2 tariff lines 
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 6 tariff lines 
USA 1.8% General (MFN) 1 tariff line 
Canada 6.5% General (MFN) 2 tariff lines 
Mexico Free General (MFN) 1 tariff line 
Brazil 12.6% General (MFN) 3 tariff lines 
Argentina 12.6% General (MFN) 5 tariff lines 
Peru Free – 6% General (MFN) 3 tariff lines · average 4% 
New Zealand Free – 5% General (MFN) 10 tariff lines · average 4.5% 
Japan 1.6% – 3.9% General (MFN) 2 tariff lines · average 2.8% 
Taiwan 2.5% – 6.5% General (MFN) 4 tariff lines · average 5.1% 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6.5% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 3 tariff lines Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$181kUS$181k+US$3m+US$26m+> US$49m
Exports: 146
- Germany: US$152m
- United States: US$77m
- Italy: US$62m
- China: US$60m
- Netherlands: US$49m
- Japan: US$38m
- Taiwan: US$37m
- Switzerland: US$37m
- Vietnam: US$36m
- South Korea: US$31m
- United Kingdom: US$30m
- Poland: US$30m
- France: US$27m
- Türkiye: US$26m
- Sweden: US$26m
- Belgium: US$25m
- Spain: US$21m
- Norway: US$11m
- Denmark: US$7m
- Portugal: US$6m
- Finland: US$6m
- Malaysia: US$5m
- Singapore: US$5m
- Thailand: US$5m
- United Arab Emirates: US$5m
- Indonesia: US$5m
- Israel: US$5m
- Czechia: US$5m
- Canada: US$4m
- Greece: US$4m
- Austria: US$4m
- Hungary: US$4m
- Lithuania: US$3m
- Australia: US$3m
- New Zealand: US$3m
- Luxembourg: US$3m
- India: US$2m
- Egypt: US$2m
- Hong Kong SAR China: US$2m
- Ireland: US$2m
- Croatia: US$2m
- Brazil: US$2m
- Latvia: US$2m
- Saudi Arabia: US$2m
- Slovenia: US$2m
- Slovakia: US$2m
- South Africa: US$2m
- Bulgaria: US$2m
- Russia: US$1m
- Kenya: US$1m
- Mexico: US$1m
- Estonia: US$1m
- Serbia: US$1m
- Mauritius: US$1m
- Tunisia: US$946k
- Argentina: US$824k
- Trinidad & Tobago: US$804k
- Sri Lanka: US$775k
- Barbados: US$737k
- Peru: US$566k
Trade value (US$) no reported trade < US$664kUS$664k+US$3m+US$13m+> US$28m
Imports: 219
- China: US$77m
- Poland: US$42m
- United Kingdom: US$41m
- France: US$40m
- Türkiye: US$36m
- Belgium: US$32m
- Thailand: US$28m
- Spain: US$27m
- Singapore: US$26m
- Vietnam: US$25m
- Germany: US$24m
- Italy: US$21m
- Canada: US$20m
- Mexico: US$19m
- United States: US$19m
- Taiwan: US$18m
- Netherlands: US$18m
- India: US$17m
- Indonesia: US$15m
- Austria: US$14m
- United Arab Emirates: US$14m
- Philippines: US$13m
- Czechia: US$13m
- Romania: US$13m
- Japan: US$13m
- Sweden: US$11m
- Hungary: US$11m
- Switzerland: US$10m
- Hong Kong SAR China: US$10m
- Norway: US$8m
- Malaysia: US$7m
- Brazil: US$7m
- Australia: US$7m
- South Korea: US$7m
- Portugal: US$6m
- Russia: US$5m
- Slovakia: US$5m
- Kazakhstan: US$5m
- Denmark: US$5m
- Saudi Arabia: US$5m
- Finland: US$5m
- Cambodia: US$5m
- Estonia: US$5m
- Chile: US$5m
- Lithuania: US$4m
- Algeria: US$4m
- Ireland: US$4m
- Egypt: US$4m
- Belarus: US$4m
- Iraq: US$4m
- Pakistan: US$4m
- Morocco: US$4m
- Greece: US$3m
- Bulgaria: US$3m
- South Africa: US$3m
- Serbia: US$3m
- Israel: US$3m
- Ecuador: US$3m
- New Zealand: US$3m
- Colombia: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$152m | 17% |
| 2 | United States | US$77m | 8.6% |
| 3 |  Italy | US$62m | 6.9% |
| 4 |  China | US$60m | 6.7% |
| 5 |  Netherlands | US$49m | 5.4% |
| 6 | Japan | US$38m | 4.2% |
| 7 | Taiwan | US$37m | 4.2% |
| 8 | Switzerland | US$37m | 4.1% |
| 9 |  Vietnam | US$36m | 4.1% |
| 10 |  South Korea | US$31m | 3.5% |
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.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- 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 3210 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 3210 covers 2 tariff lines and the duty is 6.5%.
The Turkish Customs Tariff Schedule divides heading 3210 into 6 tariff lines; the duty is 6.5%.
Heading 3210 is a single line in the Harmonized Tariff Schedule of the United States, where the duty is 1.8%.
The Customs Tariff of Canada divides heading 3210 into 2 tariff lines; the duty is 6.5%.
Heading 3210 is a single line in the Mexican Tariff (TIGIE), where the duty is duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 3210 into 3 tariff lines; the duty is 12.6%.
In the Argentine Tariff (NCM-SIM), heading 3210 covers 5 tariff lines and the duty is 12.6%.
The Customs Tariff of Peru divides heading 3210 into 3 tariff lines; the duty is between 0% and 6% (average 4%). 1 of them is duty-free.
In the Working Tariff Document of New Zealand, heading 3210 covers 10 tariff lines and the duty is between 0% and 5%. 1 of them is duty-free.
The Customs Tariff Schedules of Japan divides heading 3210 into 2 tariff lines; the duty is between 1.6% and 3.9% (average 2.8%).
In the Customs Import Tariff of Taiwan, heading 3210 covers 4 tariff lines and the duty is between 2.5% and 6.5%.
The GCC Common Customs Tariff divides heading 3210 into 6 tariff lines; the duty is 5%.
Heading 3210 is a single line in the Swiss Customs Tariff (Tares), where the duty is duty-free.
The Customs Tariff of Norway has one tariff line for heading 3210; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 3210 covers 2 tariff lines and the duty is 6.5%.
The ECOWAS Common External Tariff (Nigeria) divides heading 3210 into 3 tariff lines; the duty is 20%.
In 2024, countries exported heading 3210 goods worth US$898m (+2.1% year on year).
The largest exporter was Germany (US$152m), followed by the United States.
The biggest buyer was China, with imports of US$77m.
The United Kingdom ranked 11th among 146 exporters with US$30m.
The United Kingdom imported US$41m.
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 other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather?
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather fall under HS heading 3210, part of chapter 32, in section VI of the Harmonized System.
What is the import duty on other paints and varnishes in the UK?
Under the UK Global Tariff, imports under 3210 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other paints and varnishes in the EU?
Under the EU Combined Nomenclature, imports under 3210 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 other paints and varnishes?
Germany, with US$152m in 2024 (17% of world exports).