Subheading · Chapter 35 · Heading 3505
3505.10: Dextrins and other modified starches
Dextrins and modified starches
3505.10 is the HS subheading for dextrins and modified starches, under heading 3505 in chapter 35.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3505 10 00 00 Dextrins and other modified starches
- 3505 10 10 00 Dextrins 8 % + 14 GBP / 100 kg
- Other modified starches
- 3505 10 50 00 Starches, esterified or etherified 6%
- 3505 10 90 00 Other 8 % + 14 GBP / 100 kg
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 3
- 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
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2026
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 1 of 3 lines
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries except Belarus, Russia
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 1 of 3 lines
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico, Peru, Vietnam | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–Chile agreement | Chile | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ecuador agreement | Ecuador | Free |
| DCTS Standard | Indonesia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Peru agreement | Peru | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Norway agreement | Norway | 6% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £35.3m | 30.4% | -0.9% | |
| £21.3m | 18.4% | +0.1% | |
| £17.8m | 15.4% | +3.7% | |
| £8.1m | 7% | +2.9% | |
| £7.8m | 6.7% | +9.5% | |
| £6.8m | 5.9% | -3.6% | |
| £3.6m | 3.1% | -16.6% | |
| £3.3m | 2.8% | +13.1% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$663kUS$663k+US$17m+US$100m+> US$479m
Exports: 120
- Thailand: US$982m
- Netherlands: US$719m
- Germany: US$489m
- United States: US$479m
- France: US$345m
- China: US$285m
- Austria: US$204m
- Vietnam: US$178m
- Denmark: US$156m
- Belgium: US$151m
- Italy: US$133m
- Sweden: US$100m
- United Kingdom: US$86m
- Australia: US$69m
- Brazil: US$59m
- India: US$56m
- Türkiye: US$39m
- Lithuania: US$36m
- Japan: US$36m
- Czechia: US$33m
- Finland: US$24m
- Indonesia: US$22m
- Canada: US$22m
- Slovakia: US$22m
- South Africa: US$19m
- Spain: US$19m
- Bulgaria: US$19m
- Poland: US$18m
- Mexico: US$17m
- Ukraine: US$16m
- Taiwan: US$13m
- Saudi Arabia: US$11m
- United Arab Emirates: US$10m
- Pakistan: US$10m
- Ireland: US$8m
- Serbia: US$7m
- Argentina: US$7m
- Portugal: US$5m
- Switzerland: US$5m
- Russia: US$5m
- Singapore: US$5m
- Malaysia: US$4m
- Cambodia: US$4m
- Hungary: US$3m
- Romania: US$3m
- South Korea: US$2m
- Israel: US$2m
- Paraguay: US$2m
- Latvia: US$2m
- New Zealand: US$2m
- Egypt: US$2m
- Colombia: US$1m
- Kenya: US$1m
- Senegal: US$944k
- Slovenia: US$793k
- Greece: US$751k
- Hong Kong SAR China: US$677k
- Albania: US$664k
- Chile: US$648k
- Guatemala: US$561k
Trade value (US$) no reported trade < US$2mUS$2m+US$21m+US$73m+> US$165m
Imports: 188
- China: US$513m
- Germany: US$391m
- Japan: US$380m
- United States: US$362m
- Indonesia: US$168m
- France: US$165m
- United Kingdom: US$161m
- South Korea: US$158m
- Canada: US$155m
- Netherlands: US$154m
- Italy: US$115m
- Spain: US$114m
- Poland: US$107m
- Mexico: US$99m
- Türkiye: US$96m
- Sweden: US$92m
- India: US$82m
- Philippines: US$77m
- Russia: US$73m
- Belgium: US$73m
- Australia: US$67m
- Taiwan: US$61m
- Vietnam: US$57m
- Malaysia: US$57m
- Finland: US$54m
- South Africa: US$52m
- United Arab Emirates: US$45m
- Austria: US$43m
- Algeria: US$43m
- Morocco: US$43m
- Czechia: US$41m
- Saudi Arabia: US$40m
- Ireland: US$35m
- Singapore: US$34m
- Chile: US$28m
- Thailand: US$28m
- Switzerland: US$28m
- Ukraine: US$28m
- Greece: US$27m
- New Zealand: US$27m
- Bangladesh: US$26m
- Egypt: US$26m
- Colombia: US$26m
- Argentina: US$25m
- Portugal: US$24m
- Denmark: US$23m
- Israel: US$21m
- Brazil: US$20m
- Tunisia: US$20m
- Hungary: US$19m
- Slovakia: US$16m
- Romania: US$15m
- Iran: US$13m
- Kazakhstan: US$13m
- Costa Rica: US$12m
- Belarus: US$11m
- Lithuania: US$11m
- Hong Kong SAR China: US$10m
- Peru: US$10m
- Ecuador: US$9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$982m | 19.8% | |
| 2 | US$719m | 14.5% | |
| 3 | US$489m | 9.9% | |
| 4 | US$479m | 9.7% | |
| 5 | US$345m | 7% | |
| 6 | US$285m | 5.8% | |
| 7 | US$204m | 4.1% | |
| 8 | US$178m | 3.6% | |
| 9 | US$156m | 3.1% | |
| 10 | US$151m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$513m | 10.3% | |
| 2 | US$391m | 7.9% | |
| 3 | US$380m | 7.7% | |
| 4 | US$362m | 7.3% | |
| 5 | US$168m | 3.4% | |
| 6 | US$165m | 3.3% | |
| 7 | US$161m | 3.2% | |
| 8 | US$158m | 3.2% | |
| 9 | US$155m | 3.1% | |
| 10 | US$154m | 3.1% |
Import duty on this product around the world 163
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 30number of duty-free countries (MFN)
- 302%highest: South Korea, Norway, Morocco
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 6% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 5%* | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 12% | 5% – 15% | 2023 · HS 2017 | |
| 20% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5%* | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 3.6% | 0% – 8% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 12% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 1.7% | 0% – 5% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2% | 2019 · HS 2017 | ||
| 1.7% | 0% – 5% | 2022 | |
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 7.7% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 1.7% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 17% | 10% – 20% | 2020 · HS 2017 | |
| 3.3% | 0% – 6% | 2022 · HS 2017 | |
| 0% | 2023 | ||
| 6.8% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5%* | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 29% | 18% – 40% | 2023 | |
| 7.5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 1.7% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 258% | 2023 | ||
| 5% | 2023 | ||
| 16% | 11% – 20% | 2023 | |
| 3% | 2023 · HS 2012 | ||
| 3.3% | 0% – 6% | 2017 · HS 2017 | |
| 2% | 0% – 10% | 2023 | |
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 5%* | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 302% | 8% – 386% | 2023 | |
| 10% | 0% – 20% | 2023 | |
| 5% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 7% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 10% | 2023 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 7.7% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2023 | ||
| 0.6%* | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 59226 Dextrins & other modified starches
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 23220 Starches; inulin; wheat gluten; dextrins and other modified starches
- ISIC Rev. 4 activity
- 1062 Manufacture of starches and starch products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3505.10 | unchanged |
| 2012 | 3505.10 | unchanged |
| 2007 | 3505.10 | unchanged |
| 2002 | 3505.10 | unchanged |
| 1996 | 3505.10 | unchanged |
| 1992 | 3505.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 3
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.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
UK Trade Tariff: measure changes on 64 commodity codes
Trade Tariff changes 2026-08-05 · Source: trade-tariff.service.gov.uk
-
CELEX 32026R1455 · Source: eur-lex.europa.eu
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
-
CELEX 32026R1063 · Source: eur-lex.europa.eu
-
CELEX 32026R0996 · Source: eur-lex.europa.eu
-
CELEX 32026R0271 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 3505.10 into 3 tariff lines; the duty is 6%. 2 lines have a specific or compound duty.
In the EU Combined Nomenclature, subheading 3505.10 covers 3 tariff lines and the duty is 7.7%. 2 lines have a specific or compound duty.
149 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.
Imports of dextrins and modified starches into the UK came to £115.8m between September 2025 and August 2026 (down 4% on the year before); Netherlands supplied 30%, followed by France.
In 2024, countries exported dextrins and modified starches worth US$5bn (−5.4% year on year).
The largest exporter was Thailand (US$982m), followed by the Netherlands.
Questions and answers
What is the HS code for dextrins and other modified starches?
Dextrins and other modified starches fall under HS subheading 3505.10, part of heading 3505, in section VI of the Harmonized System.
What is the import duty on dextrins and other modified starches in the UK?
Under the UK Global Tariff, imports under 3505.10 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on dextrins and other modified starches in the EU?
Under the EU Combined Nomenclature, imports under 3505.10 from countries without a preferential agreement are charged at 7.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most dextrins and other modified starches?
Thailand, with US$982m in 2024 (19.8% of world exports).
Which countries can export dextrins and modified starches to the UK duty-free?
149 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Where does the UK import dextrins and modified starches from?
In the 12 months to August 2026, the largest suppliers were Netherlands (30%), France (18%) and Germany (15%), out of total imports of £115.8m.