Key facts
- HS subheading
- 3505.20
- National lines
- 4
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 35: Albuminoidal substances; modified starches; glues; enzymes
Summary
The European Union tariff splits HS 3505.20 (glues) into 4 national lines: 3505 20 10 00 (containing, by weight, less than 25 % of starches or dextrins or other modified starches), 3505 20 30 00 (containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches), 3505 20 50 00 (containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches) and 3505 20 90 00 (containing, by weight, 80 % or more of starches or dextrins or other modified starches). The general (MFN) duty differs by line: 8.300 % + 4.500 EUR DTN MAX 11.500 % on 3505 20 10 00, 8.300 % + 8.900 EUR DTN MAX 11.500 % on 3505 20 30 00, 8.300 % + 14.200 EUR DTN MAX 11.500 % on 3505 20 50 00 and 8.300 % + 17.700 EUR DTN MAX 11.500 % on 3505 20 90 00.
European Union lines under 3505.20
The European Union tariff splits HS 3505.20 (glues) into 4 national lines: 3505 20 10 00 (containing, by weight, less than 25 % of starches or dextrins or other modified starches), 3505 20 30 00 (containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches), 3505 20 50 00 (containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches) and 3505 20 90 00 (containing, by weight, 80 % or more of starches or dextrins or other modified starches).
The general (MFN) duty differs by line: 8.300 % + 4.500 EUR DTN MAX 11.500 % on 3505 20 10 00, 8.300 % + 8.900 EUR DTN MAX 11.500 % on 3505 20 30 00, 8.300 % + 14.200 EUR DTN MAX 11.500 % on 3505 20 50 00 and 8.300 % + 17.700 EUR DTN MAX 11.500 % on 3505 20 90 00.
- 3505 20 10 00Containing, by weight, less than 25 % of starches or dextrins or other modified starchesDuty: 8.300 % + 4.500 EUR DTN MAX 11.500 %
- 3505 20 30 00Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starchesDuty: 8.300 % + 8.900 EUR DTN MAX 11.500 %
- 3505 20 50 00Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starchesDuty: 8.300 % + 14.200 EUR DTN MAX 11.500 %
- 3505 20 90 00Containing, by weight, 80 % or more of starches or dextrins or other modified starchesDuty: 8.300 % + 17.700 EUR DTN MAX 11.500 %
Import VAT and de minimis in the European Union
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.
In other countries
National tariff lines under 3505.20 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3505.20?
The European Union tariff splits HS 3505.20 (glues) into 4 national lines: 3505 20 10 00 (containing, by weight, less than 25 % of starches or dextrins or other modified starches), 3505 20 30 00 (containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches), 3505 20 50 00 (containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches) and 3505 20 90 00 (containing, by weight, 80 % or more of starches or dextrins or other modified starches).
What is the duty on HS 3505.20 in the European Union?
The general (MFN) duty differs by line: 8.300 % + 4.500 EUR DTN MAX 11.500 % on 3505 20 10 00, 8.300 % + 8.900 EUR DTN MAX 11.500 % on 3505 20 30 00, 8.300 % + 14.200 EUR DTN MAX 11.500 % on 3505 20 50 00 and 8.300 % + 17.700 EUR DTN MAX 11.500 % on 3505 20 90 00.
Sources and updates
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.