HS Heading 3209
Paints and varnishes (including enamels and lacquers) based on synthetic or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
4 tariff lines in this heading, within chapter 32 (Tanning or dyeing extracts; dyes, pigments, paints and varnishes; putty; inks). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 32091000 | Based on acrylic or vinyl polymers | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 32099020 | Heat Sealable Lacqers | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 32099030 | Coating materials | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 32099090 | Other Paints And Varnishes, In An Aqueous Medium, Nes | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 190,589,553 (494,772 kg) under this heading, across 4 of its 4 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 3 | 101,887 kg | BDT 37,233,930 |
| January 2026 | 3 | 116,190 kg | BDT 55,600,253 |
| February 2026 | 3 | 40,965 kg | BDT 18,188,390 |
| March 2026 | 3 | 36,113 kg | BDT 18,543,466 |
| April 2026 | 3 | 94,130 kg | BDT 24,811,875 |
| May 2026 | 4 | 105,487 kg | BDT 36,211,639 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 176,405,888 (231,905 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 48.1% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.