Tariff item · Chapter 32 · Section VI, Products of the chemical or allied industries

HS 3208 10 10Enamels

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks › 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 › Based on polyesters

Customs duty: 10%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 9%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA	0%	Australia
India–EFTA TEPA53/2025-Customs	0%	Iceland, Norway
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Mauritius CECPA	0%	Mauritius
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAPTA	4%	Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Liechtenstein

Goods from Pakistan pay 200%.

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.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"Ensure compliance of CBIC circular 23/2023-CUS DT 30-09-23 for mandatory additional qualifiers in import declarations for commodities under CH 28,29,32,39 and cth 3808 as stipulated in para 4.1 and 4.2 wef 15-10-23**"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL,ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3208 10, and China's below.

China: the same goods (3208 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 3208 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
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

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.

Every Chinese code in full

3208.10.00Paints and varnishes (including enamels and lacquers) based on polyesters, dispersed or dissolved in a non-aqueous medium

3208.10.00.10Polyester 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

Based on polyesters (including enamels and lacquers)以聚酯为基本成分的(包括瓷漆及大漆)

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 4%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Ingredient content成分含量
3.Use用途
4.Dispersed or dissolved in non-aqueous medium, specify分散于或溶于非水介质请注明
5.Volatile organic compound content in the ready-for-use condition (expressed in grams per litre)施工状态下挥发性有机物含量(以“克/升”表示)
6.Packing specifications包装规格
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Model型号
9.Is it a coating (i.e., is it used to form a solid film on the surface of an object)?是否为涂料(即是否用于涂于物体表面形成固态涂膜)
10.For use in the manufacture of integrated circuits是否用于集成电路生产
11.GTIN
12.CAS
13.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 9%

RCEP rates

Australia: 7.5%
Brunei: 7.5%
Cambodia: 7.5%
South Korea: 7.5%
Laos: 7.5%
Malaysia: 7.5%
New Zealand: 8%
Singapore: 7.5%
Thailand: 7.5%
Vietnam: 7.5%
Japan: 7.6%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

3208100010301Paints and varnishes (including enamels and lacquers) based on polyesters, dispersed or dissolved in a non-aqueous medium, with a volatile organic compound (VOC) content exceeding 420 g/l in the ready-to-use state; coatings based on polyesters, complying with Note 4 to this Chapter, with a VOC content exceeding 420 g/l in the ready-to-use state (coatings classified as dangerous chemicals, with applicable national standards for coatings)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;以聚酯为基本成分、符合本章注释四的规定,且施工状态下挥发性有机物含量大于420克/升的涂料(属于危险化学品的涂料,有涂料适用国标的)
3208100010302Paints and varnishes (including enamels and lacquers) based on polyesters, dispersed or dissolved in a non-aqueous medium, with a volatile organic compound (VOC) content exceeding 420 g/l in the ready-to-use state; coatings based on polyesters, complying with Note 4 to this Chapter, with a VOC content exceeding 420 g/l in the ready-to-use state (coatings not classified as dangerous chemicals, with applicable national standards for coatings)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;以聚酯为基本成分、符合本章注释四的规定,且施工状态下挥发性有机物含量大于420克/升的涂料(不属于危险化学品的涂料,有涂料适用国标的)
3208100010303Paints and varnishes (including enamels and lacquers) based on polyesters, dispersed or dissolved in a non-aqueous medium, with VOC content > 420 g/L in application state; coatings based on polyesters, complying with Note 4 to this Chapter, and with VOC content > 420 g/L in application state (dangerous chemicals, without applicable national coating standards)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;以聚酯为基本成分、符合本章注释四的规定,且施工状态下挥发性有机物含量大于420克/升的涂料(危险化学品,无涂料适用国标的)
3208100010304Paints and varnishes (including enamels and lacquers) based on polyesters, dispersed or dissolved in a non-aqueous medium, with VOC content > 420 g/L in application state; coatings based on polyesters, complying with Note 4 to this Chapter, and with VOC content > 420 g/L in application state (other chemical products, without applicable national coating standards)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;以聚酯为基本成分、符合本章注释四的规定,且施工状态下挥发性有机物含量大于420克/升的涂料(其他化工品,无涂料适用国标的)

3208.10.00.20Anti-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

Based on polyesters以聚酯为基本成

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Ingredient content成分含量
3.Use用途
4.Dispersed or dissolved in non-aqueous medium, specify分散于或溶于非水介质请注明
5.Volatile organic compound content in the ready-for-use condition (expressed in grams per litre)施工状态下挥发性有机物含量(以“克/升”表示)
6.Packing specifications包装规格
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Model型号
9.Is it a coating (i.e., is it used to form a solid film on the surface of an object)?是否为涂料(即是否用于涂于物体表面形成固态涂膜)
10.For use in the manufacture of integrated circuits是否用于集成电路生产
11.GTIN
12.CAS
13.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 9%

RCEP rates

Australia: 7.5%
Brunei: 7.5%
Cambodia: 7.5%
South Korea: 7.5%
Laos: 7.5%
Malaysia: 7.5%
New Zealand: 8%
Singapore: 7.5%
Thailand: 7.5%
Vietnam: 7.5%
Japan: 7.6%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

3208100020301Anti-reflective film forming solutions for IC production, with VOC content >700g/L, reflectance (N) 1-2.1, and extinction coefficient (K) (tested at 248nm or 193nm) 0-1 (polyester-based) (hazardous chemical coatings, with applicable national coating standards)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(以聚酯为基本成分)(属于危险化学品的涂料,有涂料适用国标的)
3208100020302Anti-reflective film forming liquid for integrated circuit production, simultaneously meeting the following indicators: 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 (polyester-based) (paints not classified as dangerous chemicals, with applicable national standards for paints)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(以聚酯为基本成分)(不属于危险化学品的涂料,有涂料适用国标的)
3208100020303Anti-reflective film forming solution for IC production, with VOC content >700g/L, reflectance (N) 1-2.1, and extinction coefficient (K) (tested at 248nm or 193nm) 0-1, polyester based (hazardous chemical, no national standard for coatings)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(以聚酯为基本成分)(危险化学品,无涂料适用国标的)
3208100020304Anti-reflective film forming solution for IC production, with VOC content >700g/L, reflectance (N) 1-2.1, and extinction coefficient (K) (tested at 248nm or 193nm) 0-1, polyester based (other chemical product, no national standard for coatings)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(以聚酯为基本成分)(其他化工品,无涂料适用国标的)

3208.10.00.90Other 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

Based on polyesters (including enamels and lacquers)以聚酯为基本成分的(包括瓷漆及大漆)

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Ingredient content成分含量
3.Use用途
4.Dispersed or dissolved in non-aqueous medium, specify分散于或溶于非水介质请注明
5.Volatile organic compound content in the ready-for-use condition (expressed in grams per litre)施工状态下挥发性有机物含量(以“克/升”表示)
6.Packing specifications包装规格
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Model型号
9.Is it a coating (i.e., is it used to form a solid film on the surface of an object)?是否为涂料(即是否用于涂于物体表面形成固态涂膜)
10.For use in the manufacture of integrated circuits是否用于集成电路生产
11.GTIN
12.CAS
13.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 9%

RCEP rates

Australia: 7.5%
Brunei: 7.5%
Cambodia: 7.5%
South Korea: 7.5%
Laos: 7.5%
Malaysia: 7.5%
New Zealand: 8%
Singapore: 7.5%
Thailand: 7.5%
Vietnam: 7.5%
Japan: 7.6%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

3208100090301Paints 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 specified in Note 4 to this Chapter, based on polyesters, excluding coatings with a volatile organic compound content exceeding 420 g/l in the ready-to-use state (coatings classified as hazardous chemicals, subject to applicable national standards for coatings)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(属于危险化学品的涂料,有涂料适用国标的)
3208100090302Paints 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 coatings with a volatile organic compound content exceeding 420 g/l in the ready-to-use state (non-dangerous chemical coatings, with applicable national standard for coatings)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(不属于危险化学品的涂料,有涂料适用国标的)
3208100090303Paints & varnishes (incl. enamels & lacquers), based on polyesters, dispersed or dissolved in non-aqueous medium, excluding those with VOC content > 420 g/L in applied state; solutions based on polyesters as described in Note 4 to this Chapter, excluding coatings with VOC content > 420 g/L in applied state (hazardous chemicals, no applicable national standard for coatings)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(危险化学品,无涂料适用国标的)
3208100090304Paints & varnishes (incl. enamels & lacquers), based on polyesters, dispersed or dissolved in non-aqueous medium, excluding those with VOC content > 420 g/L in applied state; solutions based on polyesters as described in Note 4 to this Chapter, excluding coatings with VOC content > 420 g/L in applied state (other chemicals, no applicable national standard for coatings)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(其他化工品,无涂料适用国标的)

3208.10.00.00Paints and varnishes, etc., of polyesters, dispersed or dissolved in non-aqueous medium (based on polyesters, incl. enamels and lacquers)溶于非水介质的聚酯油漆及清漆等(以聚酯为基本成分的(包括瓷漆及大漆) )Expired

Based on polyesters (including enamels and lacquers)以聚酯为基本成分的(包括瓷漆及大漆)

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 50%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 9%
Chile: 0%
Pakistan: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 6.5%
Georgia: 0%
Mauritius: 0%

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

Previous3207 40 00Glass frit and other glass, in the form of powder, granules or flakes One level up3208 10Based on polyesters Next3208 10 20Lacquers

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.