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32099000
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS›Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

Other

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
29 docs
L100Y789Y790Y791Y792Y793+23
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6.5%-R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

Binding Tariff Information

BTI classification examples

DEgold832/24-1

Stone floor gloss care - acrylic polymer dispersion

acrylicGRI 1GRI 6GRI 5b
DEgold548/24-1

Acrylic polymer sealant for stone surfaces

acrylicGRI 1GRI 5bGRI 6
DEgold068/25-1

Water-based acrylic sealant for parquet and cork floors

acrylicGRI 1GRI 6GRI 5b
DEgold102/25-1

Acrylic polymer primer for cement boards

acrylicGRI 1GRI 5bGRI 6
DEgold090/25-1

Plaster primer - acrylic polymer dispersion

acrylicGRI 1GRI 5bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of other water-based paints

CN code 320990 covers paints and varnishes based on synthetic polymers or chemically modified natural polymers, dissolved or dispersed in an aqueous medium, other than those under code 320910. This includes paints based on waterborne polyurethanes, modified alkyd resins, waterborne epoxies, synthetic rubber and other non-acrylic polymers. These paints are used in the automotive, construction, furniture and anti-corrosion industries. Classification requires identification of the polymer binder type and confirmation that the dispersion medium is water.

VOC, REACH and CLP regulations

Paints under code 320990 are subject to the same regulations as water-based acrylic paints: VOC Directive 2004/42/EC, REACH and CLP. Paints based on epoxy resins may contain amine hardeners classified as sensitising and corrosive, requiring appropriate CLP labelling and Safety Data Sheet. Waterborne anti-corrosion paints may contain chromate pigments subject to REACH Annex XVII restrictions. Transport of water-based paints is generally not subject to ADR. VOC limits must be met for the relevant paint category.

Trade and customs procedures

Import of paints under CN code 320990 requires a commercial invoice with product identification, Safety Data Sheet and VOC documentation. Importers should check current duty rates in TARIC. Correct distinction between water-based paints (heading 3209) and solvent-based paints (heading 3208) as well as artists paints (heading 3213) is important during customs classification. Proof of origin documentation enables tariff preferences.

VOC standards and emission limits

When importing Other water-based paints and varnishes (CN 3209 90) into the EU, VOC content regulations under Directive 2004/42/EC must be considered. Decorative paints and automotive refinish products have established VOC limits. CLP classification requires appropriate GHS pictogram labelling on packaging. Pigments containing heavy metals (lead, cadmium, chromium VI) are subject to strict REACH restrictions (Annex XVII). Importers must have SDS sheets and ensure labelling complies with destination country regulations.

Frequently asked questions

What types of water-based paints does code 320990 cover?
Code 320990 covers water-based paints with binders other than acrylic and vinyl polymers, including waterborne polyurethanes, waterborne epoxies, modified alkyds, rubber latexes and other polymer binders. It is the residual code for water-based paints not covered by 320910.
Do waterborne epoxy paints require special labelling?
Yes. Two-component waterborne epoxy paints containing amine hardeners require CLP labelling with GHS05 (corrosive), GHS07 (irritant) and GHS08 (sensitiser) pictograms. The Safety Data Sheet must cover both components of the paint system.
Are water-based paints subject to the VOC Directive?
Yes. Directive 2004/42/EC applies to both solvent-based and water-based paints, setting VOC limits for each product category. Water-based paints typically have lower VOC limits but must meet the requirements for their category.
What VOC limits apply to paints and coatings CN 3209 90?
Paints and coatings under CN code 3209 90 are subject to VOC limits per Directive 2004/42/EC. Matt decorative paints: max 30 g/l, gloss decorative paints: max 100-150 g/l, industrial coatings: limits vary by application.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Other" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate