Skip to content
IMEXP.RU
EAEU HS code

3209 90 000 9 — Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: other: other

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: other: other

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

Duty rate
6.5%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
Not applicable
Requirements and measures
6

None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

Section VI. Products of the chemical or allied industries

  1. 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
  2. 3209Paints and varnishes, incl. enamels and lacquers, based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
  3. 3209 90Paints and varnishes, incl. enamels and lacquers, based on synthetic or chemically modified natural polymers, dispersed or dissolved in an aqueous medium (excl. those based on acrylic or vinyl polymers)
  4. 3209 90 00Other
  5. 3209 90 000 9you are here

Compare the description of your goods with the neighbouring codes on the subheading line above.

Explanatory notes to heading 3209 2 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

3209 Paints and varnishes (including enamel and polytures) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: 3209 10 - based on acrylic or vinyl polymers 3209 90 - other

The paints of this heading consist of dispersions or solutions of a binder based on synthetic polymers or chemically modified natural polymers in an aqueous medium mixed with dispersions of an insoluble coloring substance (mainly mineral or organic pigment or colored varnishes) and fillers. Surfactants and protective colloids are added to stabilize the products. The varnishes of this heading are similar to paints but do not contain pigment; however, they may contain a coloring substance which dissolves in the binder. The binder, being a film-forming agent, consists of polymers such as polyacrylates, polyvinyl acetate and polyvinyl chloride, or copolymerization products of butadiene and styrene. The term “aqueous medium” means any medium consisting of water or a mixture of water with a water-soluble solvent. This heading does not cover: (a) compositions for the preparation of surfaces of walls, floors, etc., based on plastics with the addition of a significant number of fillers, which, like traditional mastics, are applied by a spatula, a workshop, etc. (heading 3214); (b) printing paints, which, although having a qualitative composition similar to paints, are not suitable for use as paints (heading 3215).

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 32 — Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 6 items

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) individual elements or compounds of a specified chemical composition (other than products of heading 3203 or 3204, inorganic products used as phosphors (heading 3206), glass obtained from fused quartz or other fused silica in the forms specified in heading 3207, and dyes and other dyes packaged in molds or packaging for retail sale, heading 3212);

(b) Tannats or other tannin derivatives of headings 2936 to 2939, 2941 or 3501 to 3504; or

(c) Mastics of asphalt or other bitumen mastics (heading 2715).

2. Heading 3204 covers mixtures of stabilized diazonium salts and components for producing azo dyes.

3. Headings 3203 to 3206 also cover products made of colouring substances (including, in the case of heading 3206, colouring pigments of heading 2530 or of Chapter 28, metal flakes or metal powders) used for dyeing any material or as components in the manufacture of colouring agents. These headings do not, however, cover pigments dispersed in non-aqueous media, liquid or pasty, used in the manufacture of paints, including enamel (heading 3212), or other products of headings 3207 to 3210, 3212, 3213 and 3215.

4. Heading 3208 covers solutions (other than collodes) consisting of any products of headings 3901 to 3913 in volatile organic solvents where the solvent content exceeds 50% by weight of the solution.

5. The term “coloring substance” in this chapter does not refer to products used as fillers of oil paints, whether or not suitable for adhesive paints.

6. The term "embossing foil" in heading 3212 means only thin sheet materials used for imprinting, for example, on book covers or hat ribbons, and consisting of:

(a) metal powder (including precious metal powder) or pigment agglomerated with glue, gelatin or other binder; or

(b) metal (including precious metal) or pigment applied to a sheet substrate of any material.

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 32
    Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Химическая и нефтехимическая продукция производственного назначения, продукция (товары) бытовой химии, лакокрасочные материалы; Полимерные, синтетические и иные материалы, предназначенные для применения в строительстве, на транспорте, а также для изготовления мебели и других предметов домашнего обихода; мебель; текстильные швейные и трикотажные материалы, содержащие химические волокна и текстильные вспомогательные вещества; искусственные и синтетические кожи и текстильные материалы для изготовления одежды и обуви; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ЕАЭС 043/2017About requirements to means of ensuring fire safety and fire extinguishing
    • Средства огнезащиты древесины и материалов на ее основе — certificate of conformity
    • Средства огнезащиты стальных и (или) железобетонных конструкций — certificate of conformity
    • Средства огнезащиты кабелей — certificate of conformity
  • Постановление № 2425Единый перечень продукции: сертификация и декларирование в РФ
    • Эмали для розничной продажи — declaration of conformity (part of the heading) · ГОСТ 35089-2024, ГОСТ 19007-2023, ГОСТ 20214-74, ГОСТ 31939-2022, ГОСТ 9.401-2018, ГОСТ 9.403-2022, ГОСТ 9980.2-2014 (ISO 1513:2010, ISO 15528:2013)
    • Грунтовки антикоррозионные для розничной продажи — declaration of conformity (part of the heading) · ГОСТ 35093-2024, ГОСТ 9980.2-2014 (ISO 1513:2010, ISO 15528:2013), ГОСТ 31939-2022

    С 1 сентября 2022 г. декларация о соответствии такой продукции принимается при наличии у изготовителя (продавца) протокола исследований (испытаний) и измерений, проведенных аккредитованной в национальной системе аккредитации испытательной лабораторией (центром).

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 3209 90: certificates 28, declarations 1.

By technical regulation
ТР ЕАЭС 043/201728ТР ТС 029/20121ТР ТС 021/20111ТР ТС 022/20111
Schemes
1с283д1The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО НАУЧНО-ТЕХНИЧЕСКИЙ ЦЕНТР ПОЖ-АУДИТООО Пожарная Сертификационная КомпанияООО Северо-Западный Разрешительный Центр в области Пожарной Безопасности
Manufacturers outside the EAEU
China1

Manufacturers of these goods →Check a supplier’s document by its number →

Tariff preferences

The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower

Developing countries75% of the common tariff rate4,88%
33 countries

Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia

Least developed countrieszero rate0%
46 countries

Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic

The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.

Payments on import

Duty for this code: 6.5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

The right code is in the HS code search.