EU Combined Nomenclature · CN code · HS 3505.10
3505 10 10: Dextrins and other modified starches: dextrins
Dextrins and modified starches
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
- 3505 10 Dextrins and other modified starches:
- 3505 10 10 Dextrins
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 6
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- Regulation 1157/24
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0884 | Mercosur | Free | 1 May 2026 – 31 December 2026 | 66,667 kg | 0 kg | Exhausted |
| 09.1949 | Chile | Free | 1 January 2026 – 31 December 2026 | 300,000 kg | 300,000 kg | Critical |
| 09.6726 | Ukraine | Free | 1 January 2026 – 31 December 2026 | 8,000,000 kg | 7,465,571 kg | Open |
| 09.8210 | Viet Nam | Free | 1 January 2026 – 31 December 2026 | 2,000,000 kg | 1,916,400 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 9% reduced rate -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 6% reduced rate
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 9 + 17,7 €/100 kg/net |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| MercosurQuota | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreementQuota | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| European Economic Area - Iceland | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Ukraine agreementQuota | Ukraine | Free |
| EU–United States agreementQuota | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–Andorra customs union | Andorra | 0 % + 17.7 EUR / 100 kg |
| EU–Algeria agreement | Algeria | 0 % + 17.7 EUR / 100 kg |
| EU–Faroe Islands agreement | Faroe Islands | 0 % + 17.7 EUR / 100 kg |
| EU–Israel agreement | Israel | 0 % + 17.7 EUR / 100 kg |
| EU–Lebanon agreement | Lebanon | 0 % + 17.7 EUR / 100 kg |
| EEA - European Economic Area | Norway | 0 % + 14.33 EUR / 100 kg |
| EU–New Zealand agreement | New Zealand | 5.6 % + 11.06 EUR / 100 kg |
| EU–Syria agreement | Syria | 0 % + 17.7 EUR / 100 kg |
| EU–Tunisia agreement | Tunisia | 0 % + 17.7 EUR / 100 kg |
| EU–Türkiye customs union | Türkiye | 0 % + 17.7 EUR / 100 kg |
EU: imports by month · HS 3505.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €39m | 33.4% | +11.1% |
 Thailand | €18.1m | 15.5% | -15.9% |
 China | €10.3m | 8.8% | +30.3% |
 Ukraine | €9.4m | 8% | +13.5% |
 Türkiye | €8.7m | 7.5% | -25.4% |
 United Kingdom | €8.6m | 7.4% | -66% |
 Brazil | €5.4m | 4.6% | +31.5% |
 Japan | €5.2m | 4.4% | -14.2% |
Same subheading in other tariffs
3505.10 Dextrins and other modified starches
UK 6% Third-country duty 3 tariff lines · 2× specific or compound duty Türkiye 7.7% – 9% Third-country duty 4 tariff lines · average 8.7% USA specific or compound duty General (MFN) 1 tariff line 
Canada Free – 8% Third-country duty 5 tariff lines · average 2.9% 
Mexico 5% Third-country duty 1 tariff line Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 4 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines Japan 6.8% Third-country duty 2 tariff lines · 1× specific or compound duty 
Taiwan 6% – 11.2% Third-country duty 9 tariff lines · average 9.2% 
GCC 5% Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 2 tariff lines 
Norway 258% Third-country duty 2 tariff lines 
North Macedonia Free Third-country duty 3 tariff lines 
Nigeria 5% Third-country duty 1 tariff line EU lines: 3505.10
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N362167 U.S. CBP
The tariff classification of NATURA® WT600 from Thailand
- N302401 U.S. CBP
The tariff classification of pregelatinized maize starch from Spain
- 600012646 HMRC
Chemically modified wheat starch Use: It works by partially replacing Wheat Flour in a food system with Resistant Wheat Starch, thereby reducing the digestible carbohydrate content of the recipe It is packed in 25 kg, 900 kg or 50lb multiwall paper bags.
Legal notes
Notes
1. This chapter does not cover:
(a) yeasts (heading 2102);
(b) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
(c) enzymatic preparations for pre-tanning (heading 3202);
(d) enzymatic soaking or washing preparations and other products of Chapter 34;
(e) hardened proteins (heading 3913); or
(f) gelatin products of the printing industry (Chapter 49).
2. For the purposes of heading 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.
Such products with a reducing sugar content exceeding 10 % fall in heading 1702.
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Dextrins | 9 + 17,7 €/100 kg/net | — |
| 2025 | unchanged | 9 + 17,7 €/100 kg/net | — |
| 2024 | unchanged | 9 + 17,7 €/100 kg/net | — |
| 2023 | unchanged | 9 + 17,7 €/100 kg/net | — |
| 2022 | unchanged | 9 + 17,7 €/100 kg/net | — |
| 2021 | unchanged | 9 + 17,7 €/100 kg/net | — |
| 2020 | unchanged | 9 + 17,7 €/100 kg/net | — |
| 2019 | Dextrins | 9 + 17,7 €/100 kg/net | — |
In the EU Combined Nomenclature, 3505 10 10 is one of 3 lines under subheading 3505.10, dextrins and other modified starches.
The third-country duty is a specific or compound duty: 9 + 17,7 €/100 kg/net.
Goods from 123 countries can enter the EU at a preferential rate instead of the standard 9 + 17,7 €/100 kg/net; 113 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported dextrins and modified starches (HS 3505.10) worth €116.9m (down 11% on the year before), at an average of €1.56 per kg; United States supplied 33%, followed by Thailand.
For the same subheading, the UK duty is 6%, the Türkiye duty is 7.7%–9%, the Canada duty is 0%–8%, the Mexico duty is 5%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 6.8%, the Taiwan duty is 6%–11.2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 258%, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 3505.10 worth US$2bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$36m.
Questions and answers
What is the EU import duty for CN code 3505 10 10?
The third-country duty in the EU Combined Nomenclature is 9 + 17,7 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3505 10 10?
123 countries have a preferential rate on this line, 113 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 3505 10 10?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 3505.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$38m), followed by the United Kingdom.