HS Heading 3505
Dextrins and other modified starches (e.g. pregelatinised or esterified starches); glues based on starches or on dextrins or other modified starches
2 tariff lines in this heading, within chapter 35 (Albuminoidal substances; modified starches; glues; enzymes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 35051000 | Dextrin and other modified starches | 15 | 0 | 15 | 5 | 15 | 7.5 | 64.25% |
| 35052000 | Glues Based On Starches, Dextrins Or Other Modified Starches | 5 | 0 | 15 | 5 | 15 | 7.5 | 52% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 771,566,498 (4,212,376 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 2 | 880,050 kg | BDT 148,800,037 |
| January 2026 | 2 | 626,520 kg | BDT 118,196,034 |
| February 2026 | 2 | 782,955 kg | BDT 151,872,900 |
| March 2026 | 2 | 463,573 kg | BDT 79,059,351 |
| April 2026 | 2 | 899,742 kg | BDT 145,618,904 |
| May 2026 | 2 | 559,536 kg | BDT 128,019,272 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 1,460,149,260 (13,723,004 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 65.4% of everything imported under this heading: most of this trade never pays the duty rates shown above.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.