EU Combined Nomenclature · CN code · HS 3809.10
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| 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.
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 controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
TARIC data as of 29 October 2026
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 25% TEDB · 29 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8,3 + 12,4 €/100 kg/net MAX 12,8 |
| 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 % + 10.85 EUR / 100 kg MAX 11.2 % |
| EU–Andorra customs union | Andorra | 0 % + 12.4 EUR / 100 kg MAX 12.8 % |
| EU–Chile agreement | Chile | 5.5 % + 8.26 EUR / 100 kg MAX 8.5 % |
| EU–Algeria agreement | Algeria | 0 % + 12.4 EUR / 100 kg MAX 12.8 % |
| EU–Faroe Islands agreement | Faroe Islands | 0 % + 12.4 EUR / 100 kg MAX 12.8 % |
| EU–Israel agreement | Israel | 0 % + 12.4 EUR / 100 kg MAX 12.8 % |
| EU–Lebanon agreement | Lebanon | 0 % + 12.4 EUR / 100 kg MAX 12.8 % |
| EEA - European Economic Area | Norway | 0 % + 10.01 EUR / 100 kg MAX 12.8 % |
| EU–New Zealand agreement | New Zealand | 4.1 % + 6.2 EUR / 100 kg MAX 6.4 % |
| EU–Syria agreement | Syria | 0 % + 12.4 EUR / 100 kg MAX 12.8 % |
| EU–Tunisia agreement | Tunisia | 0 % + 12.4 EUR / 100 kg MAX 12.8 % |
| EU–Türkiye customs union | Türkiye | 0 % + 12.4 EUR / 100 kg MAX 12.8 % |
| EU–Vietnam agreement | Vietnam | 1 % + 1.55 EUR / 100 kg MAX 1.6 % |
| EU–South Africa agreement | South Africa | 5 % + 12.4 EUR / 100 kg MAX 12.8 % |
| Country | Value | Share | Change |
|---|---|---|---|
 Ukraine | €469k | 48.3% | — |
 Norway | €242k | 25% | +20.8% |
 United Kingdom | €100k | 10.3% | -30.7% |
 Switzerland | €83k | 8.6% | +12.7% |
 Japan | €37k | 3.8% | +62% |
 United States | €14k | 1.5% | +472% |
 China | €12k | 1.3% | +8.9% |
 Brazil | €5k | 0.5% | -23.4% |
3809.10 With a basis of amylaceous substances
UK 8% Third-country duty 4 tariff lines 
Türkiye 8.3% Third-country duty 4 tariff lines USA specific or compound duty General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 1 tariff line Brazil 12.6% General (MFN) 2 tariff lines 
Argentina 12.6% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 3 tariff lines Japan specific or compound duty General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 2 tariff lines Switzerland Free General (MFN) 2 tariff lines Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 4 tariff lines 
Nigeria 5% General (MFN) 1 tariff line The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
In addition to the starch-based products and preparations described in the HS Explanatory Note to heading 3809, third paragraph, (A), (1) and (11), and (B), (1) and (2), these subheadings cover mixtures of starch with borax or with carboxymethylcellulose (used for stiffening linen) and of mixtures of soluble starch and kaolin (used in paper manufacture).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 55 % or more but less than 70 % of such substances | 8,3 + 12,4 €/100 kg/net MAX 12,8 | — |
| 2025 | unchanged | 8,3 + 12,4 €/100 kg/net MAX 12,8 | — |
| 2024 | unchanged | 8,3 + 12,4 €/100 kg/net MAX 12,8 | — |
| 2023 | unchanged | 8,3 + 12,4 €/100 kg/net MAX 12,8 | — |
| 2022 | unchanged | 8,3 + 12,4 €/100 kg/net MAX 12,8 | — |
| 2021 | unchanged | 8,3 + 12,4 €/100 kg/net MAX 12,8 | — |
| 2020 | unchanged | 8,3 + 12,4 €/100 kg/net MAX 12,8 | — |
| 2019 | Containing by weight 55 % or more but less than 70 % of such substances | 8,3 + 12,4 €/100 kg/net MAX 12,8 | — |
CN code 3809 10 30 is a line of the EU Combined Nomenclature under HS subheading 3809.10 (with a basis of amylaceous substances).
The third-country duty is a specific or compound duty: 8,3 + 12,4 €/100 kg/net MAX 12,8.
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 + 12,4 €/100 kg/net MAX 12,8.
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 3809.10 into the EU came to €970.2k between September 2025 and August 2026 (up 106% on the year before); Ukraine supplied 48%, followed by Norway.
For the same subheading, the UK duty is 8%, the Türkiye duty is 8.3%, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is free, the Taiwan duty is 10%, 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 5%.
EU member states imported goods of subheading 3809.10 worth US$30m in 2024.
The third-country duty in the EU Combined Nomenclature is 8,3 + 12,4 €/100 kg/net MAX 12,8; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
123 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.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.