Subheading · Chapter 32 · Section VI, Products of the chemical or allied industries
HS 3209 10Based on acrylic or vinyl polymers
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 an aqueous medium
- Customs duty
- 10%
- 2 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.5%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3209 10 10 | Acrylic emulsion | 10% | 18% | kg |
| 3209 10 90 | Other | 10% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 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: 2 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. 51 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium | 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 |
|---|---|---|---|
| 3209 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium | 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3209 10, and China's below.
China: the same goods (3209 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 3209 10. 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 |
|---|---|---|---|---|---|---|
| 3209.10.00.10 | Paints and varnishes of acrylic polymers, dispersed or dissolved in an aqueous medium, with a volatile organic compound content exceeding 420 g/l in the ready-to-use state溶于水介质的聚丙烯酸油漆及清漆,施工状态下挥发性有机物含量大于420克/升 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3209.10.00.20 | 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 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 0% | AM |
| 3209.10.00.90 | Other paints & varnishes (including enamels & lacquers) based on acrylic or vinyl polymers, dispersed/dissolved in an aqueous medium, excluding those with a VOC content > 420 g/l in the ready-to-use state其他分散于或溶于水介质的以丙烯酸聚合物或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 | 6.5%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
3209.10.00Paints and varnishes, based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium
3209.10.00.10Paints and varnishes of acrylic polymers, dispersed or dissolved in an aqueous medium, with a volatile organic compound content exceeding 420 g/l in the ready-to-use state溶于水介质的聚丙烯酸油漆及清漆,施工状态下挥发性有机物含量大于420克/升
Based on polyacrylic or polyethylene (including enamel and lacquer)以聚丙烯酸或聚乙烯为基本成分的(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.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)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.For use in the manufacture of integrated circuits是否用于集成电路生产
- 8.GTIN
- 9.CAS
- 10.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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.2%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3209100010301Paints and varnishes (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium, with a volatile organic compound content exceeding 420 g/l in the ready-to-use state (coatings classified as hazardous chemicals, with applicable national standards)分散于或溶于水介质的以丙烯酸聚合物或乙烯基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(属于危险化学品的涂料,有涂料适用国标的)
- 3209100010302Paints and varnishes (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium, with a volatile organic compound content exceeding 420 g/l in the ready-to-use state (coatings not classified as hazardous chemicals, with applicable national standards)分散于或溶于水介质的以丙烯酸聚合物或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(不属于危险化学品的涂料,有涂料适用国标的)
- 3209100010303Paints and varnishes (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium, with a VOC content > 420 g/l in the ready-to-use state (hazardous chemicals, no applicable national standard for coatings)分散于或溶于水介质的以丙烯酸聚合物或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(危险化学品,无涂料适用国标的)
- 3209100010304Paints and varnishes (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium, with a VOC content > 420 g/l in the ready-to-use state (other chemicals, no applicable national standard for coatings)分散于或溶于水介质的以丙烯酸聚合物或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(其他化工品,无涂料适用国标的)
3209.10.00.20Anti-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 acrylic polymers or vinyl polymers以丙烯酸聚合物或乙烯聚合物为基本成分
- 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.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)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.For use in the manufacture of integrated circuits是否用于集成电路生产
- 8.GTIN
- 9.CAS
- 10.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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.2%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3209100020301Anti-reflective film forming solutions for integrated circuit production, meeting all the following criteria: 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 (based on acrylic or vinyl polymers) (coatings classified as hazardous chemicals, subject to applicable national standards 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(以丙烯酸聚合物或乙烯基聚合物为基本成分)(属于危险化学品的涂料,有涂料适用国标的)
3209.10.00.90Other paints & varnishes (including enamels & lacquers) based on acrylic or vinyl polymers, dispersed/dissolved in an aqueous medium, excluding those with a VOC content > 420 g/l in the ready-to-use state其他分散于或溶于水介质的以丙烯酸聚合物或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
Based on polyacrylic or polyethylene (including enamel and lacquer)以聚丙烯酸或聚乙烯为基本成分的(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.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)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.For use in the manufacture of integrated circuits是否用于集成电路生产
- 8.GTIN
- 9.CAS
- 10.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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.2%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3209100090301Other paints and varnishes (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium, excluding those with a VOC content exceeding 420 g/l in the ready-to-use state (Coatings classified as hazardous chemicals, subject to national standards for coatings)其他分散于或溶于水介质的以丙烯酸聚合物或乙烯基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(属于危险化学品的涂料,有涂料适用国标的)
- 3209100090302Paints and varnishes (including enamels and lacquers) based on acrylic or vinyl polymers dispersed or dissolved in an aqueous medium, excluding those with a volatile organic compound content exceeding 420 g/l in the ready-to-use state (coatings not classified as dangerous chemicals, with applicable national standards)分散于或溶于水介质的以丙烯酸聚合物或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(不属于危险化学品的涂料,有涂料适用国标的)
- 3209100090303Paints and varnishes (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium, excluding those with a volatile organic compound content exceeding 420 g/l in the ready-to-use state (hazardous chemicals, no applicable national standard for coatings)分散于或溶于水介质的以丙烯酸聚合物或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(危险化学品,无涂料适用国标的)
- 3209100090304Paints and varnishes (including enamels and lacquers) based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium, excluding those with a volatile organic compound content exceeding 420 g/l in the ready-to-use state (other chemical products, no applicable national standard for coatings)分散于或溶于水介质的以丙烯酸聚合物或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(其他化工品,无涂料适用国标的)
3209.10.00.00Paints and varnishes, of acrylic polymers, dispersed or dissolved in an aqueous medium (based on acrylic or vinyl polymers (including enamels and lacquers))溶于水介质的聚丙烯酸油漆及清漆(以聚丙烯酸或聚乙烯为基本成分的(包括瓷漆及大漆) )Expired
Based on polyacrylic or polyethylene (including enamel and lacquer)以聚丙烯酸或聚乙烯为基本成分的(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
- 6.5%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3%
- 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
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.