Subheading · Chapter 32 · Heading 3210
3210.00: Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
Subheading 3210.00 belongs to heading 3210 (other paints and varnishes) in chapter 32.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3210 00 10 00 Oil paints and varnishes (including enamels and lacquers) Free
- 3210 00 90 00 Other Free
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
- 2022 No. 598
- Documents
- 9014
- 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) | — | Free |
| 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 | £20.8m | 58.5% | -6.4% |
 Netherlands | £4.6m | 12.8% | +44.7% |
 United States | £2.3m | 6.5% | -5.4% |
 Sweden | £1.3m | 3.6% | +26.1% |
 Spain | £882k | 2.5% | +1% |
 China | £781k | 2.2% | -26.1% |
 Ireland | £768k | 2.2% | -15.1% |
 Italy | £760k | 2.1% | +8.2% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$181.5kUS$181.5k+US$2.6m+US$25.7m+> US$48.8m
Exports: 146
- Germany: US$152.4m
- United States: US$77.4m
- Italy: US$62.3m
- China: US$60m
- Netherlands: US$48.8m
- Japan: US$37.8m
- Taiwan: US$37.3m
- Switzerland: US$36.7m
- Vietnam: US$36.4m
- South Korea: US$31.4m
- United Kingdom: US$30.4m
- Poland: US$30.1m
- France: US$26.7m
- Türkiye: US$25.9m
- Sweden: US$25.7m
- Belgium: US$25.2m
- Spain: US$21.2m
- Norway: US$10.9m
- Denmark: US$6.5m
- Portugal: US$5.8m
- Finland: US$5.7m
- Malaysia: US$5.5m
- Singapore: US$5.5m
- Thailand: US$5.4m
- United Arab Emirates: US$5.3m
- Indonesia: US$5.2m
- Israel: US$4.9m
- Czechia: US$4.7m
- Canada: US$4.3m
- Greece: US$4m
- Austria: US$3.6m
- Hungary: US$3.6m
- Lithuania: US$3.2m
- Australia: US$3.1m
- New Zealand: US$2.7m
- Luxembourg: US$2.6m
- India: US$2.5m
- Egypt: US$2.1m
- Hong Kong SAR China: US$2m
- Ireland: US$1.8m
- Croatia: US$1.8m
- Brazil: US$1.8m
- Latvia: US$1.8m
- Saudi Arabia: US$1.8m
- Slovenia: US$1.7m
- Slovakia: US$1.7m
- South Africa: US$1.6m
- Bulgaria: US$1.6m
- Russia: US$1.4m
- Kenya: US$1.3m
- Mexico: US$1.2m
- Estonia: US$1.2m
- Serbia: US$1.1m
- Mauritius: US$1.1m
- Tunisia: US$945.7k
- Argentina: US$824.3k
- Trinidad & Tobago: US$804k
- Sri Lanka: US$775.4k
- Barbados: US$737.1k
- Peru: US$565.7k
Trade value (US$) no reported trade < US$664.3kUS$664.3k+US$3.2m+US$13.2m+> US$28.4m
Imports: 219
- China: US$77.5m
- Poland: US$41.8m
- United Kingdom: US$40.6m
- France: US$40.1m
- Türkiye: US$35.6m
- Belgium: US$31.7m
- Thailand: US$28.4m
- Spain: US$27.1m
- Singapore: US$25.6m
- Vietnam: US$24.8m
- Germany: US$23.9m
- Italy: US$20.8m
- Canada: US$20.2m
- Mexico: US$19.3m
- United States: US$18.8m
- Taiwan: US$18.4m
- Netherlands: US$18.1m
- India: US$17.2m
- Indonesia: US$15.3m
- Austria: US$14.3m
- United Arab Emirates: US$13.7m
- Philippines: US$13.2m
- Czechia: US$13m
- Romania: US$12.8m
- Japan: US$12.6m
- Sweden: US$11.4m
- Hungary: US$11m
- Switzerland: US$9.9m
- Hong Kong SAR China: US$9.7m
- Norway: US$8m
- Malaysia: US$7.3m
- Brazil: US$7.2m
- Australia: US$7m
- South Korea: US$6.8m
- Portugal: US$6.4m
- Russia: US$5.4m
- Slovakia: US$5.4m
- Kazakhstan: US$5.3m
- Denmark: US$5.3m
- Saudi Arabia: US$5.3m
- Finland: US$5.2m
- Cambodia: US$4.9m
- Estonia: US$4.8m
- Chile: US$4.6m
- Lithuania: US$4.5m
- Algeria: US$3.9m
- Ireland: US$3.8m
- Egypt: US$3.7m
- Belarus: US$3.6m
- Iraq: US$3.5m
- Pakistan: US$3.5m
- Morocco: US$3.5m
- Greece: US$3.4m
- Bulgaria: US$3.2m
- South Africa: US$3.2m
- Serbia: US$3.2m
- Israel: US$3.2m
- Ecuador: US$3.1m
- New Zealand: US$3m
- Colombia: US$2.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$152.4m | 17% |
| 2 | United States | US$77.4m | 8.6% |
| 3 | Italy | US$62.3m | 6.9% |
| 4 | China | US$60m | 6.7% |
| 5 | Netherlands | US$48.8m | 5.4% |
| 6 |  Japan | US$37.8m | 4.2% |
| 7 |  Taiwan | US$37.3m | 4.2% |
| 8 |  Switzerland | US$36.7m | 4.1% |
| 9 |  Vietnam | US$36.4m | 4.1% |
| 10 |  South Korea | US$31.4m | 3.5% |
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.
- N360489 U.S. CBP
The tariff classification and country of origin of Lime Wash Paint from Belgium.
- 600016407 HMRC
Paint powder made with plant-based replacements for fossil-fuel derived binders and additives. It is made from a combination of plant proteins, starches and gums combined with natural minerals, salts and non-toxic powder pigments. The white coloured paint powder is added to warm tap water to make…
- 600009890 HMRC
A 750ml can of yellow Line Marking spray paint. The can is dark blue with a large white rectangular section and has white and blue writing with information about the product. The can also has a yellow lid. Packed in cartons. Available in different colours. Composition: Liquified Petroleum gases,…
- 600009891 HMRC
A 750ml can of Line Marking spray paint. The can is dark blue with a large white rectangular section and has white and blue writing with information about the product. The can also has a yellow lid. Packed in cartons. Available in different colours. Composition: Liquified Petroleum gases, Ethyl…
- 600008924 HMRC
An acrylic/vinyl polymer based paint dissolved in a non-aqueous medium. Used for temporary line marking, most commonly used in construction and civil engineering applications. The product consists of dimethyl ether, dimethyl carbonate, trimethylbenzene and rosin. The paint is yellow in colour and…
The UK Global Tariff divides subheading 3210.00 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 3210.00 covers 2 tariff lines and the duty is 6.5%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £35.6m between September 2025 and August 2026 (down 1% on the year before); Germany supplied 59%, followed by Netherlands.
In 2024, countries exported these goods worth US$898m (+2.1% year on year).
The largest exporter was Germany (US$152.4m), followed by the United States.
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 subheading 3210.00, part of heading 3210, 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 3210.00 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 3210.00 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$152.4m in 2024 (17% of world exports).
Which countries can export these goods 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 Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were Germany (59%), Netherlands (13%) and United States (7%), out of total imports of £35.6m.