Subheading · Chapter 35 · Heading 3505

3505.10

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

Customs duty 6% · specific or compound duty standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3505 10 00 00 Dextrins and other modified starches
  2. 3505 10 10 00 Dextrins 8 % + 14 GBP / 100 kg
  3. Other modified starches
  4. 3505 10 50 00 Starches, esterified or etherified 6%
  5. 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 schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£115.8m-4% · previous 12 months
Average import price£1.24 per kg
Jan 2024: £11.5mFeb 2024: £9.8mMar 2024: £10.2mApr 2024: £11.3mMay 2024: £10.7mJun 2024: £9.8mJul 2024: £10.2mAug 2024: £10.8mSept 2024: £8.9mOct 2024: £12.7mNov 2024: £11.6mDec 2024: £8.5mJan 2025: £11mFeb 2025: £10mMar 2025: £9.9mApr 2025: £9.7mMay 2025: £11.7mJun 2025: £8.2mJul 2025: £9.6mAug 2025: £8.8mSept 2025: £8.7mOct 2025: £10.1mNov 2025: £10.1mDec 2025: £9.2mJan 2026: £9.9mFeb 2026: £8.7mMar 2026: £9.8mApr 2026: £9.1mMay 2026: £10mJun 2026: £10.2mJul 2026: £10.1mAug 2026: £9.9m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Netherlands £35.3m 30.4% -0.9%
France £21.3m 18.4% +0.1%
Germany £17.8m 15.4% +3.7%
Italy £8.1m 7% +2.9%
Denmark £7.8m 6.7% +9.5%
United States £6.8m 5.9% -3.6%
Belgium £3.6m 3.1% -16.6%
Austria £3.3m 2.8% +13.1%

Same subheading in other tariffs

World trade in 2024

3505.10 · US$5bn

Trade value (US$) no reported trade < US$663kUS$663k+US$17m+US$100m+> US$479m

Exports: 120
  1. Thailand: US$982m
  2. Netherlands: US$719m
  3. Germany: US$489m
  4. United States: US$479m
  5. France: US$345m
  6. China: US$285m
  7. Austria: US$204m
  8. Vietnam: US$178m
  9. Denmark: US$156m
  10. Belgium: US$151m
  11. Italy: US$133m
  12. Sweden: US$100m
  13. United Kingdom: US$86m
  14. Australia: US$69m
  15. Brazil: US$59m
  16. India: US$56m
  17. Türkiye: US$39m
  18. Lithuania: US$36m
  19. Japan: US$36m
  20. Czechia: US$33m
  21. Finland: US$24m
  22. Indonesia: US$22m
  23. Canada: US$22m
  24. Slovakia: US$22m
  25. South Africa: US$19m
  26. Spain: US$19m
  27. Bulgaria: US$19m
  28. Poland: US$18m
  29. Mexico: US$17m
  30. Ukraine: US$16m
  31. Taiwan: US$13m
  32. Saudi Arabia: US$11m
  33. United Arab Emirates: US$10m
  34. Pakistan: US$10m
  35. Ireland: US$8m
  36. Serbia: US$7m
  37. Argentina: US$7m
  38. Portugal: US$5m
  39. Switzerland: US$5m
  40. Russia: US$5m
  41. Singapore: US$5m
  42. Malaysia: US$4m
  43. Cambodia: US$4m
  44. Hungary: US$3m
  45. Romania: US$3m
  46. South Korea: US$2m
  47. Israel: US$2m
  48. Paraguay: US$2m
  49. Latvia: US$2m
  50. New Zealand: US$2m
  51. Egypt: US$2m
  52. Colombia: US$1m
  53. Kenya: US$1m
  54. Senegal: US$944k
  55. Slovenia: US$793k
  56. Greece: US$751k
  57. Hong Kong SAR China: US$677k
  58. Albania: US$664k
  59. Chile: US$648k
  60. Guatemala: US$561k

Top exporters

RankCountryValueShare
1 Thailand US$982m 19.8%
2 Netherlands US$719m 14.5%
3 Germany US$489m 9.9%
4 United States US$479m 9.7%
5 France US$345m 7%
6 China US$285m 5.8%
7 Austria US$204m 4.1%
8 Vietnam US$178m 3.6%
9 Denmark US$156m 3.1%
10 Belgium US$151m 3%

Top importers

RankCountryValueShare
1 China US$513m 10.3%
2 Germany US$391m 7.9%
3 Japan US$380m 7.7%
4 United States US$362m 7.3%
5 Indonesia US$168m 3.4%
6 France US$165m 3.3%
7 United Kingdom US$161m 3.2%
8 South Korea US$158m 3.2%
9 Canada US$155m 3.1%
10 Netherlands 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 countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 6% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 5%* 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 12% 5% – 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5%* 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 3.6% 0% – 8% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 12% 2023
Colombia 20% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 1.7% 0% – 5% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 1.7% 0% – 5% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 7.7% 2023
Fiji 5% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 1.7% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 5% 2023
Iran 17% 10% – 20% 2020 · HS 2017
Israel 3.3% 0% – 6% 2022 · HS 2017
Jamaica 0% 2023
Japan 6.8% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5%* 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 29% 18% – 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 1.7% 0% – 5% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 258% 2023
Oman 5% 2023
Pakistan 16% 11% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 3.3% 0% – 6% 2017 · HS 2017
Panama 2% 0% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 5%* 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 302% 8% – 386% 2023
Sri Lanka 10% 0% – 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 7% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 1% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 10% 2023
Thailand 3% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 7.7% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 0.6%* 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 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

HSCode
20173505.10unchanged
20123505.10unchanged
20073505.10unchanged
20023505.10unchanged
19963505.10unchanged
19923505.10unchanged

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 1 July 2026 · 3505.10.00.92

    The tariff classification of NATURA® WT600 from Thailand

  • N302401 U.S. CBP 21 December 2018 · 3505.10.00.40

    The tariff classification of pregelatinized maize starch from Spain

  • 600012646 HMRC 2 June 2025 – 1 June 2028 · 3505 10 50 00

    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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 64 commodity codes

    Trade Tariff changes 2026-08-05 · Source: trade-tariff.service.gov.uk

  2. EU Quota · Applies from:

    Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

    CELEX 32026R1455 · Source: eur-lex.europa.eu

  3. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  4. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

  5. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1063 of 12 May 2026 imposing a provisional anti-dumping duty on imports of PET Spunbond originating in the People’s Republic of China

    CELEX 32026R1063 · Source: eur-lex.europa.eu

  6. EU Quota · Applies from:

    Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

    CELEX 32026R0996 · Source: eur-lex.europa.eu

  7. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/271 of 29 January 2026 amending Regulation (EU) 2023/1529 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region

    CELEX 32026R0271 · Source: eur-lex.europa.eu

Rule changes →

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.

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