HS Heading 3210
Paints and varnishes (including enamels, lacquers and distempers), excluding those of heading no. 3209, prepared water pigments of a kind used for finishing leather
2 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 |
|---|---|---|---|---|---|---|---|---|
| 32100020 | Prepared Water Pigments Of A Kind Used For Finishing Leather For Cleaning. | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
| 32100090 | Other Paints & Varnishes | 25 | 30 | 15 | 5 | 5 | 7.5 | 112.03% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 26,641,015 (69,977 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 17,119 kg | BDT 5,374,392 |
| January 2026 | 1 | 1,733 kg | BDT 919,585 |
| February 2026 | 1 | 17,406 kg | BDT 6,113,885 |
| March 2026 | 2 | 9,689 kg | BDT 2,881,314 |
| April 2026 | 1 | 22,364 kg | BDT 9,890,943 |
| May 2026 | 1 | 1,666 kg | BDT 1,460,896 |
The largest lines by assessable value in May 2026:
- 32100090 — Other Paints & Varnishes — BDT 1,460,896
Bonded imports. A further BDT 146,485,807 (225,305 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 84.6% of everything imported under this heading: most of this trade never pays the duty rates shown above.
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.