EU Combined Nomenclature · CN code · HS 3505.20
3505 20 90: Containing, by weight, 80 % or more of starches or dextrins or other 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 20 Glues:
- 3505 20 90 Containing, by weight, 80 % or more of starches or dextrins or other modified starches
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 |
|---|---|---|---|---|---|---|
| 09.6726 | Ukraine | Free | 1 January 2026 – 31 December 2026 | 8,000,000 kg | 7,465,571 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| 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 21% -
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) | — | 8,3 + 17,7 €/100 kg/net MAX 11,5 |
| 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 |
| 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–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–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 7.2 % + 15.48 EUR / 100 kg MAX 10 % |
| EU–Andorra customs union | Andorra | 0 % + 17.7 EUR / 100 kg MAX 11.5 % |
| EU–Chile agreement | Chile | 5.5 % + 11.8 EUR / 100 kg MAX 7.6 % |
| EU–Algeria agreement | Algeria | 0 % + 17.7 EUR / 100 kg MAX 11.5 % |
| EU–Faroe Islands agreement | Faroe Islands | 0 % + 17.7 EUR / 100 kg MAX 11.5 % |
| EU–Israel agreement | Israel | 0 % + 17.7 EUR / 100 kg MAX 11.5 % |
| EU–Lebanon agreement | Lebanon | 0 % + 17.7 EUR / 100 kg MAX 11.5 % |
| EEA - European Economic Area | Norway | 0 % + 14.33 EUR / 100 kg MAX 11.5 % |
| EU–New Zealand agreement | New Zealand | 4.1 % + 8.85 EUR / 100 kg MAX 5.7 % |
| EU–Syria agreement | Syria | 0 % + 17.7 EUR / 100 kg MAX 11.5 % |
| EU–Tunisia agreement | Tunisia | 0 % + 17.7 EUR / 100 kg MAX 11.5 % |
| EU–Türkiye customs union | Türkiye | 0 % + 17.7 EUR / 100 kg MAX 11.5 % |
| EU–Vietnam agreement | Vietnam | 1 % + 2.212 EUR / 100 kg MAX 1.4 % |
EU: imports by month · HS 3505.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €5.3m | 51% | +1.7% |
 Serbia | €2m | 19.3% | -5.7% |
 Thailand | €1.4m | 13.1% | +28.9% |
 China | €1.3m | 12.9% | -29.8% |
 India | €105k | 1% | +193.1% |
 Türkiye | €82k | 0.8% | -38.7% |
 United States | €72k | 0.7% | +6.3% |
 Switzerland | €42k | 0.4% | -90.6% |
Same subheading in other tariffs
3505.20 Dextrins and other modified starches: glues
UK 8% Third-country duty 4 tariff lines Türkiye 8.3% Third-country duty 8 tariff lines USA specific or compound duty General (MFN) 1 tariff line 
Canada Free – 8% Third-country duty 2 tariff lines · average 4% 
Mexico Free Third-country duty 1 tariff line 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 1 tariff line 
Japan specific or compound duty Third-country duty 1 tariff line 
Taiwan 12.5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 4 tariff lines Switzerland Free Third-country duty 2 tariff lines 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 4 tariff lines 
Nigeria 10% Third-country duty 1 tariff line EU lines: 3505.20
- 3505 20 10Containing, by weight, less than 25 % of starches or dextrins or other modified starches
- 3505 20 30Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches
- 3505 20 50Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches
- 3505 20 90Containing, by weight, 80 % or more of starches or dextrins or other modified starches
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.
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 | Containing, by weight, 80 % or more of starches or dextrins or other modified starches | 8,3 + 17,7 €/100 kg/net MAX 11,5 | — |
| 2025 | unchanged | 8,3 + 17,7 €/100 kg/net MAX 11,5 | — |
| 2024 | unchanged | 8,3 + 17,7 €/100 kg/net MAX 11,5 | — |
| 2023 | unchanged | 8,3 + 17,7 €/100 kg/net MAX 11,5 | — |
| 2022 | unchanged | 8,3 + 17,7 €/100 kg/net MAX 11,5 | — |
| 2021 | unchanged | 8,3 + 17,7 €/100 kg/net MAX 11,5 | — |
| 2020 | unchanged | 8,3 + 17,7 €/100 kg/net MAX 11,5 | — |
| 2019 | Containing, by weight, 80 % or more of starches or dextrins or other modified starches | 8,3 + 17,7 €/100 kg/net MAX 11,5 | — |
CN code 3505 20 90 is a line of the EU Combined Nomenclature under HS subheading 3505.20 (dextrins and other modified starches: glues).
The third-country duty is a specific or compound duty: 8,3 + 17,7 €/100 kg/net MAX 11,5.
106 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 8,3 + 17,7 €/100 kg/net MAX 11,5.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 3505.20 into the EU came to €10.4m between September 2025 and August 2026 (down 30% on the year before); United Kingdom supplied 51%, followed by Serbia.
For the same subheading, the UK duty is 8%, the Türkiye duty is 8.3%, the Canada duty is 0%–8%, the Mexico duty is free, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 5%, the Taiwan duty is 12.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 3505.20 worth US$119m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$6m.
Questions and answers
What is the EU import duty for CN code 3505 20 90?
The third-country duty in the EU Combined Nomenclature is 8,3 + 17,7 €/100 kg/net MAX 11,5; 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 20 90?
122 countries have a preferential rate on this line, 106 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 20 90?
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 3505.20 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$6m), followed by Japan.