HS code 3208.90 covers Paints & varnishes (solvent-based) — for example solvent-based paints, varnishes, lacquers. South Africa applies an indicative general customs duty of 10%, on top of which 15% import VAT is charged.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (10%) | R10,000 |
| Import VAT (15% on ATV) | R18,000 |
| Estimated landed cost | R128,000 |
VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.
Where HS 3208.90 sits in the tariff
Classification is decided at heading level first. Heading 3208 is “Paints, varnishes; (enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 3208.10 Paints and varnishes; based on polyesters, dispersed or dissolved in a non-aqueous medium
- 3208.20 Paints and varnishes; based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium
- 3208.90 Paints and varnishes; based on polymers n.e.c. in heading no. 3208, dispersed or dissolved in a non-aqueous medium — this page
Harmonised System HS 2022 nomenclature. See the whole of Chapter 32 →
Watch HS 3208.90 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.
More codes in Chapter 32 — Tanning & dyeing extracts; paints, inks & pigments
Frequently asked questions
What is the import duty on paints & varnishes (solvent-based) in South Africa?
HS code 3208.90 (Paints & varnishes (solvent-based)) attracts an indicative general customs duty of 10% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.
What is the HS code for solvent-based paints?
The Harmonised System heading for paints & varnishes (solvent-based) is 3208.90. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.