HS code 3209 90 20: Emulsion paints not elsewhere specified or included
HS code 3209 90 20 covers emulsion paints not elsewhere specified or included in chapter 32 (tanning and dyeing extracts, dyes, pigments, paints and inks). Total import duty is about 30.98% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3209 90 20 |
|---|---|
| Description | Emulsion paints not elsewhere specified or included |
| Chapter | 32: Tanning and dyeing extracts, dyes, pigments, paints and inks |
| Heading | 3209: Other |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 30.98% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹30,980 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 1,830 tonnes in 2025-26 (up 8.3% on 2024-25) under tariff item 32099020, “Emulsion paints nes”.
- India exported 497 tonnes in 2025-26 (up 42.2% on 2024-25) under tariff item 32099020, “Emulsion paints nes”.
Questions about HS code 3209 90 20
What is the import duty on HS code 3209 90 20 in India?
About 30.98% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of emulsion paints not elsewhere specified or included free in India?
DGFT import policy for HS code 3209 90 20 is Free.
Can emulsion paints not elsewhere specified or included be exported from India?
DGFT export policy for HS code 3209 90 20 is Free.
Other lines under heading 3209
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.
