HS Code for Battery Black Mass (HS 8549.13)
Black mass is the powdered cathode/anode residue after Li-ion battery shredding - the highest-value output of battery recycling. WCO added 8549.11-8549.19 in HS 2022. From 1 January 2025 the EU treats black mass as hazardous waste (Basel entry A1181), effectively banning exports to non-OECD destinations under the Waste Shipment Regulation 2024/1157.
Sample 6-digit codes
| Code | Description |
|---|---|
| 8549.11 | Spent primary cells, batteries and accumulators containing lead |
| 8549.12 | Other spent, containing mercury/cadmium |
| 8549.13 | Other spent, sorted by chemistry (Li-ion, NiMH) - includes black mass |
| 8549.14 | Other spent, unsorted |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% MFN zero; export ban to non-OECD from 2025. |
| United States | 0% |
| South Korea | 0% Major hydrometallurgical processing hub. |
| China | 0% Import subject to environmental licence (MEE). |
Numerical Example: 25 MT NMC black mass (Ni 18%, Co 5%, Li 3.5%), FOB Rotterdam USD 4,200/MT, CIF Busan
25 MT NMC black mass (Ni 18%, Co 5%, Li 3.5%), FOB Rotterdam USD 4,200/MT, CIF Busan. Run your own numbers in the Import Duty & Tax calculator.
- · Basel Convention A1181 (2019 amendment).
- · EU Regulation 2024/1157 on Waste Shipments - non-OECD export ban.
- · EU Battery Regulation 2023/1542 - recycled content minimums from 2031.
- · Germany
- · Poland
- · Netherlands
- · United States
- · South Korea
Frequently asked questions
China imposes an import licence via MEE - only ~5 facilities are approved. Combined with EU 2025 non-OECD ban, near-term flow concentrates in Korea (POSCO Future M, LG), Japan (Sumitomo) and the US (Redwood, Li-Cycle).
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 8549.13) 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 | 10% | IGST 18% | Assessable value + duty | 30.1% |
| United Arab Emirates | 2% | VAT 5% | CIF + duty | 7.1% |
| Saudi Arabia | 2% | VAT 15% | CIF + duty | 17.3% |
| Singapore | 2% | GST 9% | CIF + duty | 11.2% |
| China | 2% | VAT 13% | CIF + duty | 15.3% |
| United States | 1.5% | Federal VAT 0% | CIF | 1.8% |
| United Kingdom | 2% | VAT 20% | CIF + duty | 22.4% |
| Germany | 2% | USt 19% | CIF + duty | 21.4% |
| Netherlands | 2% | BTW 21% | CIF + duty | 23.4% |
| Vietnam | 2% | VAT 10% | CIF + duty | 12.2% |
| Türkiye | 2% | KDV 20% | CIF + duty | 22.4% |
| Japan | 2% | JCT 10% | CIF + duty | 12.2% |
| South Korea | 2% | VAT 10% | CIF + duty | 12.2% |
| Brazil | 16% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 53.1% |
| Indonesia | 2% | PPN 11% | CIF + duty | 15.7% |
| Mexico | 2% | IVA 16% | CIF + duty | 19.2% |
| Egypt | 2% | VAT 14% | CIF + duty | 16.3% |
| Nigeria | 2% | VAT 7.5% | CIF + duty | 11.3% |
| South Africa | 2% | VAT 15% | Assessable value + duty | 19.0% |
| Australia | 2% | GST 10% | CIF + duty | 12.2% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.