Heading · Chapter 32 · Section VI, Products of the chemical or allied industries
HS 3208Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium, solutions as defined in note 4 to this chapter
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
- Customs duty
- 10%
- 18 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 9%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 18 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: USD 396.99–738.73 per tonne, by origin and producer (until 20 Dec 2026). Silicone Sealants excluding silicon sealants used in manufacturing of solar photovoltaic modules, and thermal power applications. 74/2021-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 18 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 50 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 18 tariff items
China: the same goods (3208)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 17 in force and 10 expired under 3208. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3208.10.00.10 | Polyester paints and varnishes, dispersed or dissolved in a non-aqueous medium, with a VOC content exceeding 420 g/l in the ready-to-use state分散于或溶于非水介质的聚酯油漆及清漆,施工状态下挥发性有机物含量大于420克/升 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.10.00.20 | Anti-reflective film forming solutions for integrated circuit production, simultaneously meeting the following specifications: volatile organic compound content > 700g/L, refractive index (N) of 1-2.1, and extinction coefficient (K) (tested at 248nm or 193nm wavelength) of 0-1同时满足以下指标的用于集成电路生产的防反射薄膜生成液：挥发性有机物含量＞700g/L，反射值（N）为1-2.1，及吸光指数（K）（248nm或193nm波长测试）为0-1 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.10.00.90 | Other paints and varnishes (including enamels and lacquers) based on polyesters, dispersed or dissolved in a non-aqueous medium, excluding those with a volatile organic compound content exceeding 420 g/l in the ready-to-use state; solutions as defined in Note 4 to this Chapter, based on polyesters, excluding those with a volatile organic compound content exceeding 420 g/l in the ready-to-use state其他分散于或溶于非水介质的以聚酯为基本成分的油漆及清漆(包括瓷漆及大漆),施工状态下挥发性有机物含量大于420克/升的除外;以聚酯为基本成分的本章注释四所述的溶液,施工状态下挥发性有机物含量大于420克/升的涂料除外 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.20.10.20 | Paints and varnishes, etc., based on acrylic polymers, with a volatile organic compound content exceeding 420 g/l in the ready-to-use state以丙烯酸聚合物为基本成分的油漆、清漆等,施工状态下挥发性有机物含量大于420克/升 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.20.10.30 | Anti-reflective film forming solutions for integrated circuit production, simultaneously meeting the following specifications: volatile organic compound content > 700g/L, refractive index (N) of 1-2.1, and extinction coefficient (K) (tested at 248nm or 193nm wavelength) of 0-1同时满足以下指标的用于集成电路生产的防反射薄膜生成液：挥发性有机物含量＞700g/L，反射值（N）为1-2.1，及吸光指数（K）（248nm或193nm波长测试）为0-1 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.20.10.90 | Other paints and varnishes (including enamels and lacquers) based on acrylic polymers, dispersed or dissolved in a non-aqueous medium, excluding those with a volatile organic compound content exceeding 420 g/L in the ready-to-use state; solutions based on acrylic polymers as described in Note 4 to this Chapter, excluding paints with a volatile organic compound content exceeding 420 g/L in the ready-to-use state其他分散于或溶于非水介质的以丙烯酸聚合物为基本成分的油漆及清漆(包括瓷漆及大漆),施工状态下挥发性有机物含量大于420克/升的除外;以丙烯酸聚合物为基本成分的本章注释四所述的溶液,施工状态下挥发性有机物含量大于420克/升的涂料除外 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.20.20.10 | Paints and varnishes of vinyl polymers, dispersed or dissolved in a non-aqueous medium, with a volatile organic compound content exceeding 420 g/l in the ready-to-use state溶于非水介质的聚乙烯油漆及清漆,施工状态下挥发性有机物含量大于420克/升 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.20.20.20 | Anti-reflective film forming solutions for integrated circuit production, simultaneously meeting the following specifications: volatile organic compound content > 700g/L, refractive index (N) of 1-2.1, and extinction coefficient (K) (tested at 248nm or 193nm wavelength) of 0-1同时满足以下指标的用于集成电路生产的防反射薄膜生成液：挥发性有机物含量＞700g/L，反射值（N）为1-2.1，及吸光指数（K）（248nm或193nm波长测试）为0-1 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.20.20.90 | Other paints and varnishes (incl. enamels and lacquers) based on vinyl polymers, dispersed or dissolved in non-aqueous medium, excluding those with VOC content >420 g/L in ready-to-use state; solutions as specified in Note 4 to this Chapter, based on vinyl polymers, excluding coatings with VOC content >420 g/L in ready-to-use state其他分散于或溶于非水介质的以乙烯聚合物为基本成分的油漆及清漆(包括瓷漆及大漆),施工状态下挥发性有机物含量大于420克/升的除外;以乙烯聚合物为基本成分的本章注释四所述的溶液,施工状态下挥发性有机物含量大于420克/升的涂料除外 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.90.10.11 | Paints and varnishes for optical fibres, dispersed or dissolved in a non-aqueous medium, with a VOC content exceeding 420 g/l in the ready-to-use state分散于或溶于非水介质的光导纤维用涂料,施工状态下挥发性有机物含量大于420克/升 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.90.10.19 | Other coatings for optical fibres, dispersed or dissolved in a non-aqueous medium其他分散于或溶于非水介质的光导纤维用涂料 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3208.90.10.91 | Other paints and varnishes, based on polyurethanes, with a volatile organic compound content exceeding 420 g/l in the application state其他聚胺酯油漆清漆等,施工状态下挥发性有机物含量大于420克/升 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ALM |
| 3208.90.10.99 | Other paints and varnishes, of polyurethanes; solutions as defined in Note 4 to this Chapter of polyurethanes其他聚胺酯油漆清漆等;以聚氨酯类化合物为基本成分的本章注释四所述溶液 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ALM |
| 3208.90.90.10 | Other paints and varnishes, dispersed or dissolved in non-aqueous medium, with a VOC content exceeding 420 g/l in the ready-to-use state分散于或溶于非水介质其他油漆、清漆溶液,施工状态下挥发性有机物含量大于420克/升 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ALM |
| 3208.90.90.21 | Anti-reflective film forming solutions for integrated circuit production, simultaneously meeting the following specifications: volatile organic compound content > 700g/L, refractive index (N) of 1-2.1, and extinction coefficient (K) (tested at 248nm or 193nm wavelength) of 0-1同时满足以下指标的用于集成电路生产的防反射薄膜生成液：挥发性有机物含量＞700g/L，反射值（N）为1-2.1，及吸光指数（K）（248nm或193nm波长测试）为0-1 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ALM |
| 3208.90.90.22 | Polyimide precursor solution and polyimide resin solution for integrated circuit manufacturing, simultaneously meeting the following indicators: volatile organic compound content > 700g/L, viscosity (25℃) of 2500-3000mPa·s同时满足以下指标的用于集成电路生产的聚酰亚胺原液和聚酰亚胺树脂溶液：挥发性有机物含量＞700g/L，粘度（25℃）为2500-3000mPa·s | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ALM |
| 3208.90.90.90 | Other paints and varnishes (including enamels and lacquers) based on other synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium, excluding those with a volatile organic compound content exceeding 420 g/L in the ready-to-use state; other solutions as described in Note 4 to this Chapter, excluding paints with a volatile organic compound content exceeding 420 g/L in the ready-to-use state其他分散于或溶于非水介质的以其他合成聚合物或化学改性天然聚合物为基本成分的油漆及清漆(包括瓷漆及大漆),施工状态下挥发性有机物含量大于420克/升的除外;其他本章注释四所述的溶液,施工状态下挥发性有机物含量大于420克/升的涂料除外 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | ALM |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous3207Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakesOne level upChapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inksNext3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.