Tariff item · Chapter 38 · Section VI, Products of the chemical or allied industries
HS 3814 00 20Prepared paint or varnish removers
Miscellaneous chemical products › Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers › Organic composite solvents and thinners, not elsewhere specified or included, prepared paint or varnish removers
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- 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 |
|---|---|---|
| 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–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| APTA | 9.3% | Bangladesh, China, South Korea, Sri Lanka |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
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. 101 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 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 |
|---|---|---|---|
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 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 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): Omitted from 01.05.2025 by 10/2025-26.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Omitted from 01.06.2025 by 10/2025-26.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3814 00, and China's below.
China: the same goods (3814 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3814 00. 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 |
|---|---|---|---|---|---|---|
| 3814.00.00.00 | Organic composite solvents and thinners, paint or varnish removers有机复合溶剂及稀释剂,除漆剂 | 9%APTA rate, with an APTA certificate of origin | 10% | 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
3814.00.00Organic composite solvents and thinners, n.e.s.; paint or varnish removers
3814.00.00.00Organic composite solvents and thinners, paint or varnish removers有机复合溶剂及稀释剂,除漆剂
Other articles not elsewhere specified or included指其他编号未列名的
- 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
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.Use用途
- 3.Ingredient content成分含量
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.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
- 8.2%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 9%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 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
- 3814000000101Organic composite solvents & thinners, paint or varnish removers (n.e.s.) (paint removers)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(脱漆剂)
- 3814000000102Organic composite solvents and thinners, not elsewhere specified or included; paint or varnish removers (silicone paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(有机硅漆稀释剂)
- 3814000000103Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers (perchloroethylene hammer finish thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(过氯乙烯锤纹漆稀释剂)
- 3814000000104Organic composite solvents and thinners, not elsewhere specified or included; paint or varnish removers (perchloroethylene paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(过氯乙烯漆稀释剂)
- 3814000000105Organic composite solvents and thinners, paint or varnish removers (not elsewhere specified or included) (bitumen paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(沥青漆稀释剂)
- 3814000000106Organic composite solvents and thinners, paint or varnish removers (not elsewhere specified or included) (epoxy paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(环氧漆稀释剂)
- 3814000000107Organic composite solvents and thinners, paint or varnish removers (not elsewhere specified or included) (amino paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(氨基漆稀释剂)
- 3814000000108Organic composite solvents and thinners, not elsewhere specified or included; paint or varnish removers (amino electrostatic paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(氨基静电漆稀释剂)
- 3814000000109Organic composite solvents and thinners, not elsewhere specified or included; paint or varnish removers (phenolic wrinkle paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(酚醛皱纹漆稀释剂)
- 3814000000110Organic composite solvents and thinners, not elsewhere specified or included; paint or varnish removers (nitro aluminium foil paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(硝基铝箔漆稀释剂)
- 3814000000111Organic composite solvents and thinners, paint or varnish removers (not elsewhere specified or included) (nitrocellulose paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(硝基漆稀释剂)
- 3814000000112Organic composite solvents & thinners, paint or varnish removers, n.e.s. (Polyurethane paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(聚氨酯漆稀释剂)
- 3814000000113Organic composite solvents and thinners, not elsewhere specified or included; paint or varnish removers (polyester enamelled wire paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(聚酯漆包线漆稀释剂)
- 3814000000114Organic composite solvents and thinners, paint or varnish removers (not elsewhere specified or included) (polyester paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(聚酯漆稀释剂)
- 3814000000115Organic composite solvents and thinners, paint or varnish removers (not elsewhere specified or included) (acetal paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(缩醛漆稀释剂)
- 3814000000116Organic composite solvents and thinners, paint or varnish removers (not elsewhere specified or included) (alkyd paint thinner)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(醇酸漆稀释剂)
- 3814000000301Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers (dangerous chemicals, flammable liquids)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(危险化学品,易燃液体)
- 3814000000302Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers (dangerous chemicals, toxic substances)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(危险化学品,毒性物质)
- 3814000000303Organic composite solvents and thinners, not elsewhere specified or included; paint or varnish removers (other chemicals)有机复合溶剂及稀释剂,除漆剂(指其他编号未列名的)(其他化工品)
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 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.