HS Code for Battery Anode Graphite (HS 3801.10)
Anode material is ~15% of lithium-ion cell cost. Synthetic (needle coke derived) and natural (coated spherical) graphite compete on cost vs cycle life. China imposed export licences on high-purity spherical graphite and synthetic graphite from Dec 2023.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3801.10 | Artificial graphite |
| 2504.10 | Natural graphite in powder or flakes |
| 2504.90 | Natural graphite, other |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 2.5-3% |
| United States | 0-4.9% Section 301 on Chinese origin; IRA FEOC applies from 2025. |
| China | N/A (export controls) |
Numerical Example: 100 MT coated spherical graphite, FOB Qingdao USD 4,200/MT (export licence conditional), CIF Ulsan
100 MT coated spherical graphite, FOB Qingdao USD 4,200/MT (export licence conditional), CIF Ulsan. Run your own numbers in the Import Duty & Tax calculator.
- · Chinese Export Control Law 2023 addition - synthetic graphite + spherical graphite require export licence.
- · EU CRM Act 2024 - graphite strategic.
- · US IRA FEOC exclusion 2025.
- · China
- · Mozambique (Syrah Resources natural)
- · Madagascar
- · South Korea (POSCO Future M)
- · Japan
Frequently asked questions
Coated natural spherical graphite is cheaper (USD 3-5/kg) and has good energy density. Synthetic (USD 8-12/kg) has better cycle life and rate performance for fast-charging. Most cell makers use a natural/synthetic blend to balance cost vs longevity.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to batteries & ev (HS 3801.10) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.