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European Union tariff lines under HS 3208.90

Last updated

Key facts

HS subheading
3208.90
National lines
14
Import VAT/GST in the European Union
VAT 21%
De minimis in the European Union
Flat €3 duty up to €150; tax always charged
Chapter
32: Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Summary

The European Union tariff splits HS 3208.90 (paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter) into 14 national lines: 3208 90 11 00 (polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer), 3208 90 13 00 (copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer), 3208 90 19 13 (mixture, containing by weight: - 20% or more but not more than 40% of a copolymer of methyl vinyl ether and monobutyl maleate (CAS RN 25119-68-0), - 7% or more but not more than 20% of a copolymer of methyl vinyl ether and monoethyl maleate (CAS RN 25087-06-3), - 40% or more, but not more than 65% of ethanol (CAS RN 64-17-5), - 1% or more but not more than 7% of butan-1-ol (CAS RN 71-36-3)), 3208 90 19 15 (chlorinated polyolefins, in a solution) and 10 others.

European Union lines under 3208.90

The European Union tariff splits HS 3208.90 (paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter) into 14 national lines: 3208 90 11 00 (polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer), 3208 90 13 00 (copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer), 3208 90 19 13 (mixture, containing by weight: - 20% or more but not more than 40% of a copolymer of methyl vinyl ether and monobutyl maleate (CAS RN 25119-68-0), - 7% or more but not more than 20% of a copolymer of methyl vinyl ether and monoethyl maleate (CAS RN 25087-06-3), - 40% or more, but not more than 65% of ethanol (CAS RN 64-17-5), - 1% or more but not more than 7% of butan-1-ol (CAS RN 71-36-3)), 3208 90 19 15 (chlorinated polyolefins, in a solution) and 10 others.

  • 3208 90 11 00Polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymerDuty: 0%
  • 3208 90 13 00Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymerDuty: 0%
  • 3208 90 19 13Mixture, containing by weight: - 20% or more but not more than 40% of a copolymer of methyl vinyl ether and monobutyl maleate (CAS RN 25119-68-0), - 7% or more but not more than 20% of a copolymer of methyl vinyl ether and monoethyl maleate (CAS RN 25087-06-3), - 40% or more, but not more than 65% of ethanol (CAS RN 64-17-5), - 1% or more but not more than 7% of butan-1-ol (CAS RN 71-36-3)Duty: 6.5%
  • 3208 90 19 15Chlorinated polyolefins, in a solutionDuty: 6.5%
  • 3208 90 19 40Polymer of methylsiloxane, in the form of a solution in a mixture of acetone, butanol, ethanol and isopropanol, containing by weight 5 % or more but not more than 11 % of polymer of methylsiloxaneDuty: 6.5%
  • 3208 90 19 45Polymer consisting of a polycondensate of formaldehyde and naphthalenediol, chemically modified by reaction with an alkyne halide, dissolved in propylene glycol methyl ether acetateDuty: 6.5%
  • 3208 90 19 47Solution containing by weight: - 0.1 % or more but not more than 20 % of alkoxygroups containing siloxane polymer with alkyl or aryl substituents - 75 % or more of an organic solvent containing one or more of propyleneglycolethylether (CAS RN 1569-02-4), propylene glycol mono methylether acetate (CAS RN 108-65-6) or propyleneglycol propylether (CAS RN 1569-01-3)Duty: 6.5%
  • 3208 90 19 50Solution containing by weight: - (63,5 ±10)% of gamma-butyrolactone (CAS RN 96-48-0), - (30 ± 10)% of aromatic polyhydroxyamide resin, - (3,5 ± 1,5)% of naphthoquinone ester derivative, - (1,5 ± 0,5)% of arylsilicic acid, - (1,5 ± 0,5)% of [3-(trimethoxysilyl)propyl]urea (CAS RN 23843-64-3)Duty: 6.5%
  • 3208 90 19 55Preparation of 5 % or more but not more than 20 % by weight of a copolymer of propylene and maleic anhydride, or a blend of polypropylene and a copolymer of propylene and maleic anhydride, or a blend of polypropylene and a copolymer of propylene, isobutene and maleic anhydride in an organic solventDuty: 6.5%
  • 3208 90 19 60Copolymer of hydroxystyrene with one or more of the following: - styrene - alkoxystyrene - alkylacrylates dissolved in ethyl lactateDuty: 6.5%
  • 3208 90 19 65Silicones containing 50 % by weight or more of xylene and not more than 25 % by weight of silica, of a kind used for the manufacture of long term surgical implantsDuty: 6.5%
  • 3208 90 19 90OtherDuty: 6.5%
  • 3208 90 91 00Based on synthetic polymersDuty: 6.5%
  • 3208 90 99 00Based on chemically modified natural polymersDuty: 6.5%

Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

In other countries

National tariff lines under 3208.90 are live on border.bot for the United States (1 line, also used by 1 other country).

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 3208.90?

The European Union tariff splits HS 3208.90 (paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter) into 14 national lines: 3208 90 11 00 (polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer), 3208 90 13 00 (copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer), 3208 90 19 13 (mixture, containing by weight: - 20% or more but not more than 40% of a copolymer of methyl vinyl ether and monobutyl maleate (CAS RN 25119-68-0), - 7% or more but not more than 20% of a copolymer of methyl vinyl ether and monoethyl maleate (CAS RN 25087-06-3), - 40% or more, but not more than 65% of ethanol (CAS RN 64-17-5), - 1% or more but not more than 7% of butan-1-ol (CAS RN 71-36-3)), 3208 90 19 15 (chlorinated polyolefins, in a solution) and 10 others.

Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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