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35
Tariff Chapter 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
What does Chapter 35 of the Customs Tariff cover?
Chapter 35 of the EU Customs Tariff covers albuminoidal substances, modified starches, glues and enzymes. Classified here are casein and caseinates, albumins (including egg albumin and blood serum albumin), gelatin and its derivatives, peptides, dextrins and other modified starches, glues based on starch, casein and other albuminoidal substances, prepared glues not elsewhere specified, enzymes and enzyme preparations. Casein and its derivatives have wide applications in the food, adhesive and paper industries. Gelatin is used in the food, pharmaceutical and photographic sectors. Modified starches are products of the chemical or physical treatment of starch, used as thickeners, stabilisers and binding agents in the food, paper and textile industries. Glues constitute an important product group in this chapter and include products based on various raw materials: starch-based, casein-based, dextrin-based and others. Enzymes such as lipases, proteases, amylases and cellulases find applications in the food, feed, detergent, textile industries and in biotechnology. Enzyme preparations may contain stabilisers and carriers.
Duty rates in Chapter 35
Customs duty rates in Chapter 35 are varied, ranging from 0% to 12.8%. Casein is subject to rates from 0% to 5.4%. Gelatin carries a rate from 0% to 7.7%. Dextrins and modified starches have rates from 5.1% to 12.8%, making them among the most heavily dutiable products in this chapter. Starch-based glues are subject to a rate of 6.5%. Enzymes and enzyme preparations carry a rate of 6.5%. Upon import into Poland, the standard VAT rate of 23% applies, although certain albuminoidal substances for food use may benefit from a reduced rate.
Goods classification in Chapter 35 - key considerations
When classifying goods under Chapter 35, it is important to determine the origin of the albuminoidal substance (animal, vegetable) and its degree of processing. Modified starches must be distinguished from natural starches classified in Chapter 11. Glues are classified according to their base composition, not their intended use. Enzymes are classified here regardless of their end application. Composite preparations containing enzymes may fall under other chapters depending on the dominant function of the product.
Frequently asked questions
What goods are classified in Chapter 35 of the Customs Tariff?
Chapter 35 covers casein, albumins, gelatin, peptides, dextrins, modified starches, prepared glues, and enzymes and enzyme preparations. These are albuminoidal substances and their derivatives used across many branches of industry.
What are the duty rates in Chapter 35?
Prepared glues are subject to a customs duty rate of up to 6.5%, and enzymes up to 6.3%. Casein and albumins carry rates from 6.4% to 9%. Modified starches are subject to compound rates, e.g. 8.3% + a EUR/100 kg component (max. 11.5%). Gelatin carries a rate of 7.7%. Upon import into Poland, the standard VAT rate of 23% applies.
How to find the correct CN code in Chapter 35?
The chemical composition of the product and the type of base substance (protein, starch, enzyme) must be precisely determined. The key is to distinguish between natural and modified products. The manufacturer's technical specification is essential for correct classification.
Useful tools & resources
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