HS 321000 Oil paints and varnishes (including enamels and lacquers)
Quick Answer: Oil paints and varnishes, including enamels and lacquers, imported under HS 321000 enter the EU at 6.50% ad valorem, the UK at 0.00% ad valorem, and the US at 1.8% ad valorem (MFN). This classification covers liquid or paste coatings that dry by evaporation of solvent and form a continuous film, typically used for decorative or protective purposes on surfaces. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly in the US market where certain countries benefit from duty-free entry. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin rules for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3210001000 | 0.00 % | — | — |
| 3210009000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3210001000 | 6.50 % | — | — |
| 3210009000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3210000000 | 1.8% | Free (17 programs) | ["liters","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3210.00?
Imports of Oil paints and varnishes (including enamels and lacquers) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 321000 cover?
This subheading covers oil paints and varnishes, including enamels and lacquers, that are based on drying oils. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these products consist of pigments dispersed in a drying oil medium, often with added driers, thinners, and other additives. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to finished or ready-to-use paints and varnishes intended for decorative or protective coatings, such as architectural paints and industrial enamels.
What falls outside HS 321000?
The following products are excluded from HS 321000: water-based paints and varnishes (classified under HS 3208 or 3209), printing inks (HS 3215), artists' colors (HS 3213), and putties and similar filling preparations (HS 3214). Also excluded are lacquers based on cellulose esters or ethers (HS 3907), and products where the oil is not the principal binding agent. For instance, a clear protective coating primarily composed of acrylic resin would not fall under this heading.
What are common classification mistakes for HS 321000?
A common error is misclassifying water-based paints or emulsion paints under this heading. General Interpretative Rule (GIR) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is water-based, it belongs to HS 3209, regardless of whether it is referred to as an "enamel" or "lacquer" in common parlance. Another mistake is classifying industrial coatings with specific functional properties, such as anti-corrosive primers, under this general heading without considering more specific subheadings if available in national tariffs.
How should importers classify products under HS 321000?
The correct procedure for classifying products under HS 321000 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must consult the product's Safety Data Sheet (SDS) or technical data sheet to identify the primary binding agent. If the binder is a drying oil and the product is a paint or varnish, HS 321000 is likely applicable. Cross-referencing with national tariff schedules, such as the USITC HTS or the UK Trade Tariff, is crucial to confirm the correct subheading and any specific national requirements.
How is the duty calculated for products under HS 321000?
A 20-liter container of "Glossy Enamel Paint" weighing 25 kg and declared at a customs value of $150.00 USD would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared customs value ($150.00 × 0.15 = $22.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS 3210.00.0000.
Which trade agreements reduce duties for HS 321000?
Several free trade agreements may reduce the applicable duty rate for HS 321000, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries. To claim these preferences, a valid Certificate of Origin or a self-certified origin statement, as specified by the importing country's customs authority, is typically required.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 321000 (Oil paints and varnishes)?
The Most Favored Nation (MFN) duty rate for HS code 321000, covering oil paints and varnishes (including enamels and lacquers), can vary. For instance, the United States applies a 6.50% ad valorem duty. The European Union, under the TARIC system, may have rates such as 1.8% ad valorem. The United Kingdom's Trade Tariff also lists rates, which can differ. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable at the time of import.
How is the duty calculated for oil paints classified under HS 321000?
The duty calculation for HS 321000 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For example, if a shipment of oil varnish is valued at $10,000 USD and the MFN duty rate is 6.50%, the calculated duty would be $10,000 * 0.065 = $650.00. Always ensure the customs value is correctly declared according to the importing country's valuation rules.
What are the key classification criteria for goods falling under HS code 321000?
HS code 321000 covers 'Oil paints and varnishes (including enamels and lacquers)'. The primary classification criterion is that the product must be a preparation based on drying oils (such as linseed oil, tung oil, or soybean oil) or synthetic resins dissolved or dispersed in a volatile organic solvent, intended for use as a protective or decorative coating. The presence of pigments or other additives does not preclude classification here, provided the oil or resin component is dominant. Products that are water-based or primarily solvent-based without a significant drying oil or resin binder would likely fall under different HS codes.
Which trade agreements commonly offer preferential duty rates for HS code 321000?
Several trade agreements can impact duty rates for HS code 321000. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may receive preferential treatment, often resulting in a 0.00% duty rate. Other agreements, such as those between the EU and certain partner countries, or the UK's trade deals, also provide reduced or zero duty rates for qualifying goods. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
What documentation is typically required for importing oil paints and varnishes under HS 321000?
When importing goods under HS code 321000, standard import documentation is usually required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific product, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates, safety data sheets (SDS) to confirm compliance with chemical regulations, and potentially specific import permits or licenses if the product contains regulated substances or is subject to specific national controls. Always verify the exact requirements with the customs authority of the destination country.