UK Global Tariff · commodity code · HS 3505.10
3505 10 90 00: Dextrins and other modified starches: other modified starches, other
Dextrins and modified starches
✓ Can be used in a customs declaration Data: UK Global Tariff · 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 10 00 00 Dextrins and other modified starches
- Other modified starches
- 3505 10 90 00 Other
What you pay
Importing into UK
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 2
- 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
- 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
Tariff quotas
| Order number | Origin | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|
| 058210 | Vietnam | 1 January 2026 – 31 December 2026 | 272,000 kg | 272,000 kg | Open |
UK Online Trade Tariff · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8 % + 14 GBP / 100 kg |
| 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 |
| 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 |
| CPTPPQuota | Brunei, Chile, Malaysia, Mexico, Peru, Vietnam | 1.6% + 2.8 GBP / 100 kg |
| UK–Faroe Islands agreement | Faroe Islands | 0% + 14 GBP / 100 kg |
| UK–Israel agreement | Israel | 0% + 14 GBP / 100 kg |
| UK–Lebanon agreement | Lebanon | 0% + 14 GBP / 100 kg |
| UK–Norway agreement | Norway | 0% + 11 GBP / 100 kg |
| UK–Tunisia agreement | Tunisia | 0% + 14 GBP / 100 kg |
| UK–Türkiye agreement | Türkiye | 0% + 14 GBP / 100 kg |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 3505.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
3505.10 Dextrins and other modified starches
EU 7.7% Third-country duty 3 tariff lines · 2× specific or compound duty 
Türkiye 7.7% – 9% Third-country duty 4 tariff lines · average 8.7% USA specific or compound duty General (MFN) 1 tariff line 
Canada Free – 8% Third-country duty 5 tariff lines · average 2.9% 
Mexico 5% Third-country duty 1 tariff line 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 4 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan 6.8% Third-country duty 2 tariff lines · 1× specific or compound duty 
Taiwan 6% – 11.2% Third-country duty 9 tariff lines · average 9.2% 
GCC 5% Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 2 tariff lines 
Norway 258% Third-country duty 2 tariff lines 
North Macedonia Free Third-country duty 3 tariff lines 
Nigeria 5% Third-country duty 1 tariff line UK lines: 3505.10
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.
- 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.
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.
Commodity code 3505 10 90 00 is a line of the UK Global Tariff under HS subheading 3505.10 (dextrins and other modified starches).
The third-country duty is a specific or compound duty: 8.00 % + 14.00 GBP / 100 kg.
150 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 8 % + 14 GBP / 100 kg.
Imports of dextrins and modified starches (HS 3505.10) 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.
For the same subheading, the EU duty is 7.7%, the Türkiye duty is 7.7%–9%, the Canada duty is 0%–8%, the Mexico duty is 5%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 6.8%, the Taiwan duty is 6%–11.2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 258%, the North Macedonia duty is free and the Nigeria duty is 5%.
The UK imported goods of subheading 3505.10 worth US$161m in 2024; the largest supplier was the Netherlands.
Questions and answers
What is the UK import duty for commodity code 3505 10 90 00?
The third-country duty in the UK Global Tariff is 8.00 % + 14.00 GBP / 100 kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3505 10 90 00?
162 countries have a preferential rate on this line, 150 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced 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.
Where does the UK import these goods from?
For subheading 3505.10 as a whole, the largest supplier in 2024 was the Netherlands (US$52m), followed by Germany.