Tariff item · Chapter 32 · Section VI, Products of the chemical or allied industries
HS 3214 90 10Non-refractory surfacing preparations
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks › Glaziers' 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
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 9%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| 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
| Agreement | Customs duty | Goods from |
|---|---|---|
| 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–Sri Lanka FTA | 0% | Sri Lanka |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| ASEAN–India FTA | 5% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| India–Malaysia CECA | 5% | Malaysia |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 5% | Bangladesh, Bhutan, Maldives, Nepal |
| India–Korea CEPA | 6.25% | South Korea |
| India–EFTA TEPA51/2025-Customs | 7.14% | Switzerland, Liechtenstein |
| India–EFTA TEPA53/2025-Customs | 8% | Iceland, Norway |
| India–Oman CEPA20/2026-Customs | 8% | Oman |
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 56 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like | 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 |
|---|---|---|---|
| 3214 | Glaziers’ 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 | 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 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 code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3214.90.00.10 | Non-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 |
| 3214.90.00.90 | Other 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
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.