Heading · Chapter 32 · Section VI, Products of the chemical or allied industries
HS 3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
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%
- 5 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.5% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
2 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 5 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: 5 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: 5 tariff items
China: the same goods (3209)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force and 4 expired under 3209. 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 |
| 3209.90.10.10 | Paints and varnishes based on epoxy resins, with a volatile organic compound content exceeding 420 g/l in the ready-to-use state以环氧树脂为基本成分的油漆及清漆,施工状态下挥发性有机物含量大于420克/升 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | AM |
| 3209.90.10.20 | 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 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | AM |
| 3209.90.10.90 | Other paints and varnishes (incl. enamels and lacquers) based on epoxy resins, dispersed or 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环氧树脂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 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | AM |
| 3209.90.20.10 | Paints and varnishes based on fluoropolymers, with volatile organic compound content exceeding 420 g/l in ready-to-use state以氟树脂为基本成分的油漆及清漆,施工状态下挥发性有机物含量大于420克/升 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AM |
| 3209.90.20.20 | 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 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AM |
| 3209.90.20.90 | Other paints and varnishes (incl. enamels and lacquers) based on fluoropolymers, 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其他分散于或溶于水介质的以氟树脂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 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AM |
| 3209.90.90.10 | Paints and varnishes of other polymers, dispersed or dissolved in an aqueous medium, with a volatile organic compound content exceeding 420 g/l in the ready-to-use state溶于水介质其他聚合物油漆及清漆,施工状态下挥发性有机物含量大于420克/升 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | AM |
| 3209.90.90.21 | 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 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | AM |
| 3209.90.90.22 | Spin-on glass for IC production, with VOC content >700g/L and density 0.8-0.9g/cm3同时满足以下指标的用于集成电路生产的旋涂玻璃：挥发性有机物含量＞700g/L，密度为0.8-0.9g/cm3 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | AM |
| 3209.90.90.90 | Other paints and varnishes (including enamels and lacquers) based on other synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium, 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 | 10%MFN rate (no APTA concession on this line) | 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.
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
Previous3208Paints 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 chapterOne level upChapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inksNext3210Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
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.