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

HS 3214 90Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, painters' fillings, non-refractory surfacing prepartions for facades, indoor walls, floors, ceilings or the like: other

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%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
9%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3214 90 10Non-refractory surfacing preparations10%18%kg
3214 90 20Resin cement10%18%kg
3214 90 90Other10%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 3 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: 3 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 56Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
3214Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing prepartions for facades, indoor walls, floors, ceilings or the like1.2%—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3214 90, and China's below.

China: the same goods (3214 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 3214 90. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3214.90.00.10Non-refractory surfacing preparations, with VOC content >420 g/l in ready-to-use state非耐火涂面制剂,施工状态下挥发性有机物含量大于420克/升9%MFN rate (no APTA concession on this line)9%13%0%None
3214.90.00.90Other non-refractory surfacing preparations其他非耐火涂面制剂9%MFN rate (no APTA concession on this line)9%13%0%None
  • 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

3214.90.00Non-refractory surfacing preparations, for facades, interior walls, floors, ceilings, etc.

3214.90.00.10Non-refractory surfacing preparations, with VOC content >420 g/l in ready-to-use state非耐火涂面制剂,施工状态下挥发性有机物含量大于420克/升

For coating facades, interior walls, floors, ceilings, etc.涂门面、内墙、地板、天花板等用

Unit
kg
MFN import duty
9%
Provisional import duty
None
General import duty
70%
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

None.

Inspection and quarantine

None.

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 (VOC) content in ready-to-use condition施工状态下挥发性有机物含量
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
4%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
1.8%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
6.3%
Ecuador
7.4%
Serbia
3.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
6.8%
Brunei
6%
Cambodia
6%
South Korea
6%
Laos
6%
Malaysia
6%
New Zealand
7.2%
Singapore
6%
Thailand
6%
Vietnam
6%
Japan
6.2%
Indonesia
6%
Philippines
6%
Myanmar
6%
CIQ codes
  • 3214900010301Non-refractory surfacing preparations, with a volatile organic compound content >420 g/l in the ready-to-use state (for coating facades, interior walls, floors, ceilings, etc.) (hazardous chemical, flammable liquid)非耐火涂面制剂,施工状态下挥发性有机物含量大于420克/升(涂门面、内墙、地板、天花板等用)(危险化学品,易燃液体)
  • 3214900010302Non-refractory surface preparations, with volatile organic compound content > 420 g/l in ready-to-use state (for coating doors, interior walls, floors, ceilings, etc.) (other chemical products)非耐火涂面制剂,施工状态下挥发性有机物含量大于420克/升(涂门面、内墙、地板、天花板等用)(其他化工品)
  • 3214900010999Non-refractory surface-coating preparations, with a VOC content exceeding 420 g/l in the application state (for coating doors, interior walls, floors, ceilings, etc.)非耐火涂面制剂，施工状态下挥发性有机物含量大于420克/升(涂门面、内墙、地板、天花板等用)
3214.90.00.90Other non-refractory surfacing preparations其他非耐火涂面制剂

For coating facades, interior walls, floors, ceilings, etc.涂门面、内墙、地板、天花板等用

Unit
kg
MFN import duty
9%
Provisional import duty
None
General import duty
70%
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

None.

Inspection and quarantine

None.

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 (VOC) content in ready-to-use condition施工状态下挥发性有机物含量
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
4%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
1.8%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
6.3%
Ecuador
7.4%
Serbia
3.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
6.8%
Brunei
6%
Cambodia
6%
South Korea
6%
Laos
6%
Malaysia
6%
New Zealand
7.2%
Singapore
6%
Thailand
6%
Vietnam
6%
Japan
6.2%
Indonesia
6%
Philippines
6%
Myanmar
6%
CIQ codes
  • 3214900090301Other non-refractory surfacing preparations (for facades, interior walls, floors, ceilings, etc.) (dangerous chemicals, flammable liquids)其他非耐火涂面制剂(涂门面、内墙、地板、天花板等用)(危险化学品,易燃液体)
  • 3214900090302Other non-refractory surfacing preparations (for coating facades, interior walls, floors, ceilings, etc.) (other chemical products)其他非耐火涂面制剂(涂门面、内墙、地板、天花板等用)(其他化工品)
  • 3214900090999Other non-refractory surfacing preparations (for facades, interior walls, floors, ceilings, etc.)其他非耐火涂面制剂(涂门面、内墙、地板、天花板等用)
3214.90.00.00Non-refractory surfacing preparations (for coating facades, interior walls, floors, ceilings, etc.)非耐火涂面制剂(涂门面、内墙、地板、天花板等用 )Expired

For coating facades, interior walls, floors, ceilings, etc.涂门面、内墙、地板、天花板等用

Unit
kg
MFN import duty
9%
Provisional import duty
None
General import duty
70%
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

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
4%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4.8%
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

Previous3212 90OtherOne level up3214Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics, painters' fillings, non-refractory surfacing prepartions for facades, indoor walls, floors, ceilings or the likeNext3215 11Black

Sources

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.