3210.00
Chapter 32Dyes, pigments, paints
Heading 3210Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
Subheading 321000Varnishes (including lacquers)
Across 12 destination markets covered, HS 3210.00 import primary tariff is lowest in Japan(1.6%) and highest in Thailand(30%). China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 无
- Domestic VAT
- 无
- Consumption tax
- 无
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 | 3210.00.00.00 | Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather | 1.8% | 第二栏税率:25% | — |
INIndia | 32100011 | Dry distemper, including cement based water paints | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 32100010 | - Varnishes (including lacquers) | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3210001000 | - Varnishes (including lacquers) | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3210.00.10 | - Varnishes (including lacquers) | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 32100010 | Varnishes (including lacquers) | 30.00 | — | |
VNVietnam | 32100010 | - Varnishes (including lacquers) | 15 | 优惠税率:10 增值税:8/10 | 5% ACFTA / RCEP · Form E |
JPJapan | 321000010 | 1 Bituminous coatings | 1.6% | WTO 税率:(1.6%) GSP 特惠税率:Free | 0% RCEP |
KRKorea | 3210001011 | Enamels | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 32100000 | OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER | 5% | 0% ChAFTA | |
BRBrazil | 32100010 | Tintas | 12.6% | 工业产品税 (IPI):6.5% | — |
MXMexico | 32100001 | Barnices para la impresión de billetes de banco, cuando se importen por el Banco de México. | — | — |
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.