{
  "summary": "The European Union tariff has 41 national lines in HS chapter 35 (albuminoidal substances; modified starches; glues; enzymes), under 15 subheadings in 7 headings.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "National lines",
      "value": "41",
      "source": null
    },
    {
      "label": "Subheadings",
      "value": "15",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "35: Albuminoidal substances; modified starches; glues; enzymes",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 35?",
      "answer": "The European Union tariff has 41 national lines in HS chapter 35 (albuminoidal substances; modified starches; glues; enzymes), under 15 subheadings in 7 headings."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "The European Union tariff has 41 national lines in HS chapter 35 (albuminoidal substances; modified starches; glues; enzymes), under 15 subheadings in 7 headings."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under chapter 35 are live on border.bot for the United States (33 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-chapter",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "EU:hs",
        "country": "EU",
        "kind": "hs",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:37.781Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:rates",
        "country": "EU",
        "kind": "rates",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:29.698Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:programmes",
        "country": "EU",
        "kind": "programmes",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:44.802Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:taxes",
        "country": "EU",
        "kind": "taxes",
        "seq": 1,
        "version": "mytraddal countries.csv",
        "liveAt": "2026-10-09T16:13:46.627Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "EU:deminimis",
        "country": "EU",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:15.659Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "35",
      "description": "Albuminoidal substances; modified starches; glues; enzymes"
    },
    "headings": [
      {
        "code": "3501",
        "description": "Casein, caseinates and other casein derivatives; casein glues",
        "subheadings": [
          {
            "code": "350110",
            "description": "Casein",
            "lines": 4
          },
          {
            "code": "350190",
            "description": "Other",
            "lines": 2
          }
        ]
      },
      {
        "code": "3502",
        "description": "Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives",
        "subheadings": [
          {
            "code": "350211",
            "description": "Egg albumin: Dried",
            "lines": 3
          },
          {
            "code": "350219",
            "description": "Egg albumin: Other",
            "lines": 2
          },
          {
            "code": "350220",
            "description": "Milk albumin, including concentrates of two or more whey proteins",
            "lines": 3
          },
          {
            "code": "350290",
            "description": "Other",
            "lines": 3
          }
        ]
      },
      {
        "code": "3503",
        "description": "Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501",
        "subheadings": [
          {
            "code": "350300",
            "description": "Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01",
            "lines": 2
          }
        ]
      },
      {
        "code": "3504",
        "description": "Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed",
        "subheadings": [
          {
            "code": "350400",
            "description": "Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed",
            "lines": 4
          }
        ]
      },
      {
        "code": "3505",
        "description": "Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches",
        "subheadings": [
          {
            "code": "350510",
            "description": "Dextrins and other modified starches",
            "lines": 3
          },
          {
            "code": "350520",
            "description": "Glues",
            "lines": 4
          }
        ]
      },
      {
        "code": "3506",
        "description": "Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg",
        "subheadings": [
          {
            "code": "350610",
            "description": "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg",
            "lines": 1
          },
          {
            "code": "350691",
            "description": "Other: Adhesives based on polymers of headings 39.01 to 39.13 or on rubber",
            "lines": 4
          },
          {
            "code": "350699",
            "description": "Other: Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "3507",
        "description": "Enzymes; prepared enzymes not elsewhere specified or included",
        "subheadings": [
          {
            "code": "350710",
            "description": "Rennet and concentrates thereof",
            "lines": 1
          },
          {
            "code": "350790",
            "description": "Other",
            "lines": 4
          }
        ]
      }
    ],
    "lines": 41,
    "previous": {
      "code": "34",
      "description": "Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster",
      "indexable": true
    },
    "next": {
      "code": "36",
      "description": "Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations",
      "indexable": true
    },
    "otherSchedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 33,
        "members": 1
      }
    ],
    "seo": {
      "canonicalPath": "/countries/european-union/hs-codes/35",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "41 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 15,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/european-union/hs-codes/34",
  "next": "https://border.bot/countries/european-union/hs-codes/36",
  "links": {
    "self": "https://border.bot/countries/european-union/hs-codes/35.json",
    "html": "https://border.bot/countries/european-union/hs-codes/35",
    "canonical": "https://border.bot/countries/european-union/hs-codes/35",
    "markdown": "https://border.bot/countries/european-union/hs-codes/35.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "35",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
  "catalogVersion": "addf1a2f"
}