Subheading · Chapter 35 · Heading 3505

3505.20

3505.20: Dextrins and other modified starches: glues

Official description Glues

3505.20 is a six-digit subheading of heading 3505, dextrins and other modified starches, chapter 35.

What you pay

Importing into UK

Customs duty 8% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3505 20 00 00 Glues
  2. 3505 20 10 00 Containing, by weight, less than 25% of starches or dextrins or other modified starches 8%
  3. 3505 20 30 00 Containing, by weight, 25% or more but less than 55% of starches or dextrins or other modified starches 8%
  4. 3505 20 50 00 Containing, by weight, 55% or more but less than 80% of starches or dextrins or other modified starches 8%
  5. 3505 20 90 00 Containing, by weight, 80% or more of starches or dextrins or other modified starches 8%

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 1

  • 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)

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)—8%
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
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
CPTPP Brunei, Chile, Malaysia, Mexico, Peru, Vietnam 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–Georgia agreement Georgia Free
UK–Ghana agreement Ghana 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–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–Ukraine agreement Ukraine Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–Faroe Islands agreement Faroe Islands 0% + 3.7 GBP / 100 kg MAX 8% / 0% + 7.4 GBP / 100 kg MAX 8% / 0% + 11 GBP / 100 kg MAX 8% / 0% + 14 GBP / 100 kg MAX 8%
UK–Israel agreementQuota Israel 0% + 3.7 GBP / 100 kg MAX 8% / 0% + 7.4 GBP / 100 kg MAX 8% / 0% + 11 GBP / 100 kg MAX 8% / 0% + 14 GBP / 100 kg MAX 8%
UK–Lebanon agreement Lebanon 0% + 3.7 GBP / 100 kg MAX 8% / 0% + 7.4 GBP / 100 kg MAX 8% / 0% + 11 GBP / 100 kg MAX 8% / 0% + 14 GBP / 100 kg MAX 8%
UK–Norway agreement Norway 0% + 3 GBP / 100 kg MAX 8% / 0% + 6 GBP / 100 kg MAX 8% / 0% + 9.5 GBP / 100 kg MAX 8% / 0% + 11 GBP / 100 kg
UK–Tunisia agreement Tunisia 0% + 3.7 GBP / 100 kg MAX 8% / 0% + 7.4 GBP / 100 kg MAX 8% / 0% + 11 GBP / 100 kg MAX 8% / 0% + 14 GBP / 100 kg MAX 8%
UK–Türkiye agreement Türkiye 0% + 3.7 GBP / 100 kg MAX 8% / 0% + 7.4 GBP / 100 kg MAX 8% / 0% + 11 GBP / 100 kg MAX 8% / 0% + 14 GBP / 100 kg MAX 8%

UK: imports by month

last 12 months£14.1m-8.6% · previous 12 months
Average import price£0.68 per kg
Jan 2024: £1.5mFeb 2024: £1.4mMar 2024: £1.3mApr 2024: £1.4mMay 2024: £1.4mJun 2024: £1.5mJul 2024: £1.4mAug 2024: £1.4mSept 2024: £1.3mOct 2024: £1.5mNov 2024: £1.4mDec 2024: £1.2mJan 2025: £1.2mFeb 2025: £1.1mMar 2025: £1.3mApr 2025: £1mMay 2025: £1.3mJun 2025: £1.4mJul 2025: £1.4mAug 2025: £1.3mSept 2025: £1.1mOct 2025: £1.4mNov 2025: £1.1mDec 2025: £1.1mJan 2026: £1mFeb 2026: £1.2mMar 2026: £1.1mApr 2026: £908kMay 2026: £1.3mJun 2026: £1.4mJul 2026: £1.2mAug 2026: £1.3m 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
Germany £12.7m 90% -9%
Netherlands £1.1m 7.9% -10.9%
Italy £91k 0.6% -15.5%
France £63k 0.5% —
Ireland £55k 0.4% +37.8%
Sweden £25k 0.2% +753.1%
United States £25k 0.2% +112.8%
China £12k 0.1% +29.5%

Same subheading in other tariffs

World trade in 2024

3505.20 · US$349m

Trade value (US$) no reported trade < US$67kUS$67k+US$1m+US$8m+> US$16m

Exports: 124
  1. Germany: US$88m
  2. China: US$46m
  3. Saudi Arabia: US$30m
  4. Netherlands: US$16m
  5. Vietnam: US$13m
  6. Japan: US$12m
  7. France: US$12m
  8. Belgium: US$12m
  9. United Kingdom: US$10m
  10. Taiwan: US$9m
  11. Austria: US$9m
  12. United States: US$8m
  13. Singapore: US$8m
  14. Italy: US$7m
  15. Thailand: US$6m
  16. India: US$6m
  17. Spain: US$5m
  18. South Africa: US$5m
  19. Sweden: US$5m
  20. South Korea: US$5m
  21. Malaysia: US$4m
  22. Türkiye: US$4m
  23. Serbia: US$4m
  24. Czechia: US$3m
  25. Poland: US$3m
  26. Ukraine: US$2m
  27. Kenya: US$2m
  28. Denmark: US$1m
  29. Canada: US$1m
  30. Switzerland: US$1m
  31. Hong Kong SAR China: US$956k
  32. Egypt: US$829k
  33. Slovenia: US$712k
  34. Mexico: US$655k
  35. Bulgaria: US$612k
  36. Brazil: US$608k
  37. Lithuania: US$596k
  38. Sri Lanka: US$543k
  39. Russia: US$540k
  40. Hungary: US$471k
  41. Portugal: US$433k
  42. Romania: US$431k
  43. Greece: US$387k
  44. United Arab Emirates: US$363k
  45. Indonesia: US$284k
  46. Finland: US$226k
  47. Australia: US$183k
  48. Latvia: US$168k
  49. Kuwait: US$128k
  50. Ireland: US$100k
  51. Pakistan: US$96k
  52. Israel: US$82k
  53. Guatemala: US$72k
  54. New Zealand: US$70k
  55. Tunisia: US$69k
  56. Uganda: US$67k
  57. Barbados: US$61k
  58. Slovakia: US$60k
  59. Botswana: US$59k
  60. Chile: US$56k

Top exporters

RankCountryValueShare
1 Germany US$88m 25.2%
2 China US$46m 13.2%
3 Saudi Arabia US$30m 8.6%
4 Netherlands US$16m 4.6%
5 Vietnam US$13m 3.7%
6 Japan US$12m 3.6%
7 France US$12m 3.5%
8 Belgium US$12m 3.4%
9 United Kingdom US$10m 2.7%
10 Taiwan US$9m 2.6%

Top importers

RankCountryValueShare
1 Indonesia US$27m 7.7%
2 Poland US$26m 7.4%
3 Cambodia US$25m 7.2%
4 United Kingdom US$21m 6.1%
5 Thailand US$21m 6%
6 Kuwait US$20m 5.9%
7 France US$18m 5.1%
8 Netherlands US$14m 4%
9 Germany US$10m 2.9%
10 Sweden US$9m 2.6%

Import duty on this product around the world 164

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.

  • 7%median duty
  • 28number of duty-free countries (MFN)
  • 201%highest: South Korea, Burundi, Kenya

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 1.5% 0% – 2% 2023
Algeria 30% 2023
Angola 10% 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 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 10% 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 10% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 15% 10% – 20% 2023
Canada 4% 0% – 8% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 15% 10% – 20% 2023
Chad 15% 10% – 20% 2023
Chile 6% 2023 · HS 2017
China 20% 2023
Colombia 20% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 15% 10% – 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 15% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 15% 10% – 20% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 12%* 2023
Fiji 5% 2023
Gabon 15% 10% – 20% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 5% 2023
Iran 26% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 0% 2023
Japan 21%* 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 5% 2023
Kenya 35% 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 10% 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 25% 2023
Maldives 25% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 33% 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 5% 2023
Nicaragua 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 15% 3% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 201% 2023
Sri Lanka 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
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 1% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 3% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 11%* 9.5% – 13% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 35% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 8% 2023
United States 4.5%* 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.1% 0.1% – 0.2% 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
59227 Glues based on starches,/on dextrins/other modified starches
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
35420 Glues and gelatine, peptones and their derivatives, and related products; caseinates and other casein derivatives; albuminates and other albumin derivatives
ISIC Rev. 4 activity
2029 Manufacture of other chemical products n.e.c.

Earlier HS editions

HSCode
20173505.20unchanged
20123505.20unchanged
20073505.20unchanged
20023505.20unchanged
19963505.20unchanged
19923505.20unchanged

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.

  • N334697 U.S. CBP 1 September 2023 · 3505.20.00.00

    The tariff classification of two adhesives from Germany

  • N332446 U.S. CBP 10 May 2023 · 3505.20.00.00

    The tariff classification of a glue from South Korea

  • N281593 U.S. CBP 28 December 2016 · 3505.20.00.00

    The tariff classification of mulches and tackifiers from Canada

In the UK Global Tariff, subheading 3505.20 covers 4 tariff lines and the duty is 8%.

In the EU Combined Nomenclature all 4 lines under subheading 3505.20 carry a specific or compound duty rather than a percentage.

Goods from 145 countries can enter the UK at a preferential rate instead of the standard 8%; 139 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £14.1m (down 9% on the year before), at an average of £0.68 per kg; Germany supplied 90%, followed by Netherlands.

World trade in these goods reached US$349m in 2024, down 7.4% on 2023.

Germany was the largest exporter with 25.2% of the total, ahead of China.

Questions and answers

What is the HS code for dextrins and other modified starches: glues?

Dextrins and other modified starches: glues fall under HS subheading 3505.20, part of heading 3505, in section VI of the Harmonized System.

What is the import duty on dextrins and other modified starches: glues in the UK?

Under the UK Global Tariff, imports under 3505.20 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on dextrins and other modified starches: glues in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 3505.20 from countries without a preferential agreement are charged at 8.3%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most dextrins and other modified starches: glues?

Germany, with US$88m in 2024 (25.2% of world exports).

Which countries can export these goods to the UK duty-free?

139 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 8% applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Germany (90%), Netherlands (8%) and Italy (1%), out of total imports of £14.1m.

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