3505 10 500 0 — Starches, etherified or esterified (excl. dextrins)
Starches, etherified or esterified (excl. dextrins)
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.
Where it sits in the nomenclature
Section VI. Products of the chemical or allied industries
- 35Albuminoidal substances; modified starches; glues; enzymes
- 3505Dextrins and other modified starches, e.g. pregelatinised or esterified starches; glues based on starches, dextrins or other modified starches (excl. those put up for retail sale and weighing net <= 1 kg)
- 3505 10Dextrins and other modified starches, e.g. pregelatinised or esterified starches
- 3505 10 50Starches, etherified or esterified (excl. dextrins)
- 3505 10 500 0you are here
Explanatory notes to heading 3505 4 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
3505 Dextrin and other modified starches (e.g. starches pre-gelatinized or converted to ether); glues based on starches or dextrin, or other modified starches: 3505 10 - dextrin and other modified starches 3505 20 - adhesives
This heading covers: (A) Dextrins and other modified starches, that is, products obtained by the conversion of starches under the action of heat, chemical agents (for example, acids, alkalis) or diastasis, and starch modified, for example, by oxidation or transformation into a simple or complex ester. Of great importance is the group of modified starches represented by starches with cross-linking (for example, dikrahmalphosphate). (1) Dextrins are obtained either by cleavage of starch by acid hydrolysis or by enzymes, the resulting product being called maltodextrin. However, products of this kind are included here as dextrins only if the content of dextrose reducing sugar in the dry matter is not more than 10%; - either by roasting starch with a small amount of chemical reagents or without them. If no reagents are used, the final product is called “roasted starch”. Dextrins are a powder of white, yellowish or brown color depending on the production process and the type of starch used. They are soluble in water (if necessary, slightly heated), but not in alcohol.
(2) Soluble starch (amylogen), an intermediate product obtained in the process of converting starches into dextrins by boiling starch in water or by prolonged soaking of starch in cold dilute acid. The heading also covers soluble starches containing a small quantity of kaolin, used mainly for adding to cellulose pulp in the manufacture of paper. (3) Pregelatinised or "swelling" starch, obtained by moistening starch with water and heating it until a more or less gelatinous mass is formed, which is then dried and ground to powder. This product may also be obtained by extrusion followed by grinding to powder. It is used in the paper industry, in the textile industry, in metallurgy (for the preparation of foundry core binders), in the food industry, as animal feed, etc. (4) Etherified or esterified starches (starches modified by the formation of ether or ester linkages). Etherified starches include starches containing hydroxyethyl, hydroxypropyl or carboxymethyl groups. Esterified starches are starch acetates, used mainly in the textile or paper industries, and starch nitrates (nitrostarches), used in the manufacture of explosives. (5) Other modified starches, for example: (i) dialdehyde starch, and (ii) starch treated with formaldehyde or epichlorohydrin, used, for example, as a dusting powder for surgical gloves. In general, the modified starches of this heading can be distinguished from the unmodified starches of Chapter 11 by changes in their properties, for example, the clarity of solutions and gels, the tendency to gel formation and crystallisation, water-binding capacity, freeze-thaw stability, gelatinisation temperature or peak viscosity. (B) Glues based on starches or dextrins or other modified starches. (1) Dextrin glues consisting of dextrin in aqueous solution or mixed with other substances (e.g., magnesium chloride). (2) Starch glues obtained by treating starch with an alkali (e.g., sodium hydroxide). (3) Glues consisting of untreated starch, borax and water-soluble cellulose derivatives, or of untreated starch, borax and starch ethers. The products described above are usually white, yellow or brown amorphous powders or resinous masses, hence the names "yellow or British dextrin" and "starch gum" applied to some of these products. They are used mainly as glue, in the manufacture of paints and in dyeing, in the textile or paper industries and in metallurgy. The heading excludes: (a) Untreated starches (heading 1108);
(b) starch decay products containing more than 10% of the reducing sugar dextrose in the dry state (heading 1702); (c) adhesives packaged for retail sale net weight not exceeding 1 kg (heading 3506); (d) finished glazes and processing substances (based on starches or dextrins) used in the paper, textile, leather or similar industries (heading 3809).
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 35 — Albuminoidal substances; modified starches; glues; enzymes 3 items
Notes
English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.
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.
Additional note
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. В подсубпозицию 3504 00 100 0 включаются концентрированные молочные белки с содержанием белка более 85 мас.% в пересчете на сухой продукт.
What import requires
Veterinary and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 35Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Conformity assessment
May applyWhether the goods fall under a regulation depends on their name and characteristics. Check them against the list
- ТР ТС 029/2012Safety requirements of food additives, flavors and technological aids
- Носители, глазирователи, вещества для обработки муки (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate (part of the heading)
- Эмульгаторы, стабилизаторы, влагоудерживающие и антислеживающие агенты (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate (part of the heading)
- Декстрины и прочие модифицированные крахмалы (например, крахмалы, предварительно желатинизированные или превращенные в сложный эфир), клеи на основе крахмалов или декстринов либо прочих модифицированных крахмалов, являющиеся согласно документам изготовителя (производителя) технологическими вспомогательными средствами (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate
Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.
How it is done in practice
Valid documents in the EAEU unified register for subheading 3505 10: certificates 0, declarations 1,524.
- By technical regulation
- ТР ТС 022/20111,519ТР ТС 021/20111,518ТР ТС 029/20121,466ТР ЕАЭС 037/20161ТР ТС 009/20111
- Schemes
- 3д8351д4892д200The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ТОО «Еркін талғам»ТОО «Еркін талѓам»ООО «Надежные документы»
- Manufacturers outside the EAEU
- China120Germany21Thailand20United States19Türkiye16France12
Manufacturers of these goods →Check a supplier’s document by its number →
Tariff preferences
The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower
33 countries
Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia
46 countries
Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic
The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration. The rate is compound: work out the reduced rate from each of its parts.
Payments on import
Duty for this code: 5%, but not less than EUR 0.03/kg. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
OKPD2 code
The match is set for the whole subheading, by the first six digits of the code
- 10.62.11 — Крахмалы; инулин; клейковина пшеничная; декстрины и прочие модифицированные крахмалы
Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.
Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.
The right code is in the HS code search.