3209.10
Chapter 32Dyes, pigments, paints
Heading 3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
Subheading 320910Based on acrylic or vinyl polymers
Across 12 destination markets covered, HS 3209.10 import primary tariff is lowest in Japan(4.8%) and highest in Thailand(30%). China export rebate is 0%. China-origin goods get preferential FTA rates in 7 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 17%
- Consumption tax
- 0%
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3209.10.00.00 | Based on acrylic or vinyl polymers | 5.1% | 第二栏税率:25% | — |
INIndia | 32091010 | Acrylic emulsion | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 32091010 | - - Varnishes (including lacquers) | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3209101000 | - - Varnishes (including lacquers) | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3209.10.10 | - - Varnishes (including lacquers) | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 32091010 | Varnishes (including lacquers) | 30.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 32091010 | - - Varnishes (including lacquers) | 15 | 优惠税率:10 增值税:8/10 | 5% ACFTA / RCEP · Form E |
JPJapan | 320910000 | Based on acrylic or vinyl polymers | 4.8% | WTO 税率:4% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 3209101011 | Enamels | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 32091000 | Based on acrylic or vinyl polymers | 5% | 0% ChAFTA | |
BRBrazil | 32091010 | Tintas | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 32091001 | Barnices a base de resinas catiónicas de dimetilaminoetilmetacrilato o a base, de resinas aniónicas del ácido metacrílico reaccionadas con ésteres del ácido metacrílico. | — | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.