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Tariff item · Chapter 35 · Section VI, Products of the chemical or allied industries

HS 3505 10 10Esterified starches

Albuminoidal substances; modified starches; glues; enzymes › Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches › Dextrins and other modified starches

Customs duty
20%
Tariff rate
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate20%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA5%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA5%Malaysia
India–Singapore CECA5%Singapore
SAFTA5%Sri Lanka
India–Korea CEPA10%South Korea
SAPTA10%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA51/2025-Customs12%Switzerland, Liechtenstein, Norway
India–EFTA TEPA53/2025-Customs14.29%Iceland
India–UAE CEPA16%United Arab Emirates
India–Oman CEPA20/2026-Customs18%Oman
India–UK CETA29/2026-Customs18%United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty in force

  • Anti-dumping duty on goods from China: USD 396.99–738.73 per tonne, by origin and producer (until 20 Dec 2026). Silicone Sealants excluding silicon sealants used in manufacturing of solar photovoltaic modules, and thermal power applications. 74/2021-ADD

Charged on top of the duty above, only on goods from the countries named.

Clearance by other agencies

  • Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
  • Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: FSSAI Import License (FSSAI).

"*As enclosed in CBIC Instruction no 30/2022-CUS dtd 14-11-22,FSSAI vide their Order dtd 10-10-22 decided mandatory registration of foreign manufacturing facilities for foods categories (milk and milk products, meat and meat products including poultry, fish and their product,egg powder,infant food and nutraceuticals) and requested exporting countries to provide list of existing manufacturers and those intending to export such products to India in the attached format*Further vide FSSAI notice dtd 11-01-23 and CBIC instruction no 05/2023-CUS dtd 08-02-23 and in modification to CBIC instructions no.31/2022-cus dtd 14-01-22 and FSSAI order dtd 17-10-22 it was clarified to permit import of specified high risk products such as (milk and milk products, meat and meat products including poultry, fish and their product,egg powder,food for infant nutrition/infant food and nutraceuticals.health supplements,food for dietary uses. Probiotic and prebiotic foods.Foods for special medical purpose) only through designated 79 Ports as per attached Annexure from 01-03-23*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-Specimen copy of label[0110FS], FSSAI import license[911001]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)*Ensure compliance of General Notes 4(d) of Sched-I of ITC(HS) 2022 for Food Import entry points*Refer letter no.1828/Misc matters/FSSAI/Imports-2021 DT 17-06-22 regarding rectifiable labeling information for Imported food consignments and Order no.1828/Misc matters/FSSAI/Imports-2021 DT 17-06-2022 regarding Import of clove stem received from Food Safety and Standards Authority of India and CBIC Instruction no.10/2022-Customs dtd 28-06-22 wrt to para 2 on the rectifiable labeling information for imported food consignments*Ref CBIC Instruction no 09/23-CUS DT 07-03-23 in modification to Instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under F.no.Import/TFM/Apex/2022-FSSAI and FSSAI clarification Order dtd 18-11-22 on rectifiable labelling for Imported Food Consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 18%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 255Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 20255%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches1.2%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL,ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3505 10, and China's below.

China: the same goods (3505 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3505 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3505.10.00.00Dextrins and other modified starches糊精及其他改性淀粉6%China's provisional rate, lower than MFN12%13%13%AMR
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

3505.10.00Dextrins and other modified starches

3505.10.00.00Dextrins and other modified starches糊精及其他改性淀粉
Unit
kg
MFN import duty
12%
Provisional import duty
6%
General import duty
50%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
  • RImported food hygiene inspection进口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Reducing sugar content还原糖含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
4.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
9.6%
Ecuador
0%
Serbia
4.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
6%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
6.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3505100000101Dextrins and other modified starches (feed additives)糊精及其他改性淀粉(饲料添加剂)
  • 3505100000102Dextrins and other modified starches (pregelatinized or esterified starches)糊精及其他改性淀粉(变性淀粉)
  • 3505100000103Dextrins and other modified starches (modified starch, for food or food ingredients only)糊精及其他改性淀粉(变性淀粉,仅食用或用于食品原料)
  • 3505100000301Dextrins and other modified starches (dangerous chemicals, explosives)糊精及其他改性淀粉(危险化学品,爆炸品)
  • 3505100000302Dextrins and other modified starches (other chemical products, not for use as food additives)糊精及其他改性淀粉(其他化工品,不用作食品添加剂)
  • 3505100000303Dextrins and other modified starches (other chemicals, used as food additives)糊精及其他改性淀粉(其他化工品,用作食品添加剂)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.