HS 3208 · Dyes, paints and inks
Paints and varnishes
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur paints and varnishes is up to 5.2% today and reaches zero by 2030; Brazil's duty on EU paints and varnishes is up to 11.4% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
9 tariff linesPreferential duty 2026
0–5.2%
Duty-free on all phased lines by
2030
Agreement base rate
0–6.5%
Applied MFN rate today
0–6.5%
Into Brazil from the EU
12 tariff linesPreferential duty 2026
0–11.4%
Duty-free on all phased lines by
2036
Agreement base rate
2–14%
Applied MFN rate today
0–12.6%
Work out the duty on your shipment
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About this product
Paints and varnishes are phased out by the EU within a few years, and a couple of lines are free from the start. Mercosur's base duties are much higher than the EU's and come down over a long schedule. European paint makers stand to gain more than Mercosur ones.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–5.2% | 2 / 9 |
| 2027 | 0–3.9% | 2 / 9 |
| 2028 | 0–2.6% | 2 / 9 |
| 2029 | 0–1.3% | 2 / 9 |
| 2030 | 0% | 9 / 9 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–11.4% | 1 / 12 |
| 2027 | 0–10.3% | 1 / 12 |
| 2028 | 0–9.1% | 1 / 12 |
| 2029 | 0–8% | 1 / 12 |
| 2030 | 0–6.8% | 1 / 12 |
| 2031 | 0–5.7% | 1 / 12 |
| 2032 | 0–4.5% | 1 / 12 |
| 2033 | 0–3.4% | 1 / 12 |
| 2034 | 0–2.2% | 1 / 12 |
| 2035 | 0–1.1% | 1 / 12 |
| 2036 | 0% | 12 / 12 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 4× 7
- 0× 2
EU → Mercosur
- 10× 11
- 4× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 2–14% | 0–12.6% | 0–11.4% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 2–14% | 0–12.6% | 0–11.4% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 2–14% | 0–12.6% | 0–11.4% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 2–14% | 0–12.6% | 0–11.4% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 9 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 3208 10 10 | Polyester-based solutions in volatile organic solvents, containing > 50 %solvent by weight | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3208 10 90 | Paints and varnishes, incl. enamels and lacquers, based on polyesters, dispersed or dissolved in a non-aqueous medium | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3208 20 10 | Solutions based on acrylic or vinyl polymers in volatile organic solvents, containing > 50 %solvent by weight | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3208 20 90 | Paints and varnishes, incl. enamels and lacquers, based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3208 90 11 | 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 %, but < 50 %of polymer | 0 | Free | Free | Free | Free |
| 3208 90 13 | Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N- dimethylacetamide, containing by weight ≥ 48 %, but < 50 %of polymer | 0 | Free | Free | Free | Free |
| 3208 90 19 | Solutions of products of headings 3901 to 3913 in volatile organic solvents, containing > 50 %solvent by weight (excl. polyesters, acrylic or vinyl polymers and collodion, and polyurethane of 2,2'-"tert-butylimino"diethanol and 4,4'- methylenedicyclohexyl diisocyanate and copolymer of p-cresol and divinylbenzene, both in the form of a solution in n,n-dimethylacetamide, containing by weight ≥ 48 %of polymer) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3208 90 91 | Paints and varnishes, incl. enamels and lacquers, based on synthetic polymers, dispersed or dissolved in a non-aqueous medium (excl. those based on polyesters and acrylic or vinyl polymers) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3208 90 99 | Paints and varnishes, incl. enamels and lacquers, based on chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
Into Brazil from the EU: 12 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 3208 10 10 | Paint of polyesters, dispersed/dissolved non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 10 20 | Varnishes of polyesters, dispersed/dissolved non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 10 30 | Solutions of polyesters, dispersed/dissolved non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 20 11 | Paint of acrylic polymers, for producing printed circuits | 4 | 2% | Free | Free | Freefrom 2030 |
| 3208 20 19 | Other paints based on acrylic or vinyl polymers | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 20 20 | Varnishes acrylic/vinyl polymers, dispersed/dissolved/non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 20 30 | Solutions acrylic/vinyl polymers, dispersed/dissolved, non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 90 10 | Paint of other synthetic polymers, etc. dispersed/dissolved non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 90 21 | Varnishes based on cellulose derivatives, dispersed/dissolved non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 90 29 | Varnishes of other synthetic polymers, etc., dispersed/dissolved non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 90 31 | Solutions of silicones dispersed/dissolved non-aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3208 90 39 | Other polymers synthetic solutions, etc., dispersed/dissolved n/aqueous | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.