Subheading · Chapter 96 · Heading 9603

9603.40: Paint, distemper, varnish or similar brushes (other than brushes of subheading 960330); paint pads and rollers

Subheading 9603.40 belongs to heading 9603 (brooms, brushes) in chapter 96.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 2% standard rate · across 2 national lines depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 1

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

9603 40 00 00 Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers p/st
9603 40 10 00 Paint, distemper, varnish or similar brushes 2%p/st
9603 40 90 00 Paint pads and rollers 2%p/st

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 2

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)

Import requirements 1

Import controlRestriction on entry into free circulation
Applies to goods from
Ukraine

Legal act
S.I. 2022/395
Documents
- 9009
- 9010
- 9017

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	2%
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£55.6m-17.1% · previous 12 months

Average import price£4.35 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	£48.1m	86.5%	-17.7%
United States	£3.3m	5.9%	-5.9%
Czechia	£1.2m	2.2%	-28.8%
Sweden	£539k	1%	-24.9%
Germany	£393k	0.7%	-22.9%
India	£376k	0.7%	+2.8%
Italy	£371k	0.7%	+34.9%
Poland	£261k	0.5%	-52.1%

Same subheading in other tariffs

EU 3.7% Third-country duty 2 tariff lines

Türkiye 3.7% Third-country duty 2 tariff lines

USA 4% – 7.5% General (MFN) 2 tariff lines · average 5.8%

World trade in 2024

9603.40 · US$1bn

Trade value (US$) no reported trade < US$97kUS$97k+US$1m+US$10m+> US$31m

Exports: 148

China: US$727m
Czechia: US$75m
Germany: US$60m
Türkiye: US$31m
Poland: US$31m
United States: US$28m
Netherlands: US$26m
Sweden: US$25m
France: US$19m
Belgium: US$19m
Italy: US$17m
Spain: US$14m
Indonesia: US$12m
Brazil: US$10m
United Kingdom: US$8m
Vietnam: US$8m
Cambodia: US$8m
Mexico: US$8m
Austria: US$6m
Russia: US$5m
Portugal: US$4m
Latvia: US$4m
Romania: US$3m
South Africa: US$3m
Serbia: US$3m
Guatemala: US$3m
Denmark: US$2m
Canada: US$2m
Hong Kong SAR China: US$2m
Lithuania: US$2m
Morocco: US$2m
Slovakia: US$2m
India: US$1m
Bulgaria: US$1m
Taiwan: US$1m
Slovenia: US$1m
Japan: US$1m
Greece: US$1m
Colombia: US$932k
Thailand: US$915k
Argentina: US$828k
El Salvador: US$745k
Switzerland: US$745k
Costa Rica: US$715k
Australia: US$668k
Jordan: US$617k
Kazakhstan: US$598k
South Korea: US$559k
Singapore: US$554k
Sri Lanka: US$346k
Egypt: US$343k
Ireland: US$323k
Armenia: US$283k
Estonia: US$282k
Hungary: US$279k
Tunisia: US$267k
Croatia: US$246k
Malaysia: US$239k
United Arab Emirates: US$220k
Zambia: US$210k

Top exporters

Rank	Country	Value	Share
1	China	US$727m	61.1%
2	Czechia	US$75m	6.3%
3	Germany	US$60m	5.1%
4	Türkiye	US$31m	2.6%
5	Poland	US$31m	2.6%
6	United States	US$28m	2.3%
7	Netherlands	US$26m	2.2%
8	Sweden	US$25m	2.1%
9	France	US$19m	1.6%
10	Belgium	US$19m	1.6%

Top importers

Rank	Country	Value	Share
1	United States	US$156m	13.1%
2	Germany	US$95m	8%
3	United Kingdom	US$86m	7.3%
4	France	US$56m	4.7%
5	Netherlands	US$51m	4.3%
6	Mexico	US$34m	2.9%
7	Poland	US$29m	2.4%
8	Belgium	US$28m	2.4%
9	Russia	US$28m	2.3%
10	Spain	US$27m	2.3%

Binding rulings for similar goods 10

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.

N341631 U.S. CBP 20 August 2024 · 9603.40.20.00

The tariff classification of paint rollers from China.
N293539 U.S. CBP 1 February 2018 · 9603.40.20.00

The tariff classification of a paint roller kit, a paint tray, and a paint roller handle from China.
600013868 HMRC 21 January 2026 – 20 January 2029 · 9603 40 90 00

Roller sleeves. A packet of five sleeves for use with a roller frame (roller cage). The mini rollers are attached to a frame (not included) and used for applying paint. The white rollers are made from high density foam, four inches in length and are suitable for applying gloss paint, primers and…
600013974 HMRC 26 November 2025 – 25 November 2028 · 9603 40 90 00

Mini paint tray & roller set. The set comes with a four inch frame made from polypropylene (PP), five, four inch emulsion roller sleeves made from polyester and PP and one mini plastic paint tray. The tray is used to hold the paint, the roller is placed on the frame and loaded with paint. The item…
600013975 HMRC 26 November 2025 – 25 November 2028 · 9603 40 90 00

Mini paint tray & roller set. The set comes with a four inch roller frame made from polypropylene (PP), five, four inch gloss roller sleeves made from foam and PP and one mini plastic paint tray. The tray is used to hold the paint, the roller is placed on the frame and loaded with the paint. The…
600013976 HMRC 26 November 2025 – 25 November 2028 · 9603 40 90 00

Large paint tray and roller set. The set comes with a nine inch frame made from polypropylene (PP), six, nine inch emulsion roller sleeves made from polyester and PP and one large plastic paint tray. The tray is used to hold the paint, the roller is placed on the frame and loaded with the paint.…
600013869 HMRC 20 November 2025 – 19 November 2028 · 9603 40 90 00

Roller sleeves. A packet of five mini sleeves for use with a roller frame (roller cage). The mini rollers are attached to a frame (not included) and used for applying paint. The rollers are made from a white coloured woven polyester and are four inches in length. They are used for decorating and…
600013899 HMRC 20 October 2025 – 19 October 2028 · 9603 40 10 00

Paint brushes. This is a pack of 5 paint brushes measuring 0.55”, 1”, 1.5”, 2”, 2.5”. The brushes are used for painting and decorating. The bristles are made from an artificial nylon filaments, with a silver-coloured metal ferrule to secure the bristles to the handles. The handles are a plain…

10 rulings in total for this code

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.

Rules of origin 18 March 2026 · Applies from: 30 March 2026

Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 9603.40 into 2 tariff lines; the duty is 2%.

In the EU Combined Nomenclature, subheading 9603.40 covers 2 tariff lines and the duty is 3.7%.

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 2%.

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 £55.6m between September 2025 and August 2026 (down 17% on the year before); China supplied 87%, followed by United States.

In 2024, countries exported these goods worth US$1bn (+8.3% year on year).

The largest exporter was China (US$727m), followed by the Czechia.

Questions and answers

What is the HS code for paint, distemper, varnish or similar brushes (other than brushes of subheading 960330); paint pads and rollers?

Paint, distemper, varnish or similar brushes (other than brushes of subheading 960330); paint pads and rollers fall under HS subheading 9603.40, part of heading 9603, in section XX of the Harmonized System.

What is the import duty on paint, distemper, varnish or similar brushes in the UK?

Under the UK Global Tariff, imports under 9603.40 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on paint, distemper, varnish or similar brushes in the EU?

Under the EU Combined Nomenclature, imports under 9603.40 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most paint, distemper, varnish or similar brushes?

China, with US$727m in 2024 (61.1% 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 2% 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 China (87%), United States (6%) and Czechia (2%), out of total imports of £55.6m.

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