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HS 8507.60Batteries & EV

HS Code for Lithium-Ion Battery Cells (HS 8507.60)

EV cells split between NMC (nickel-manganese-cobalt, high energy density, Western OEM preference) and LFP (lithium-iron-phosphate, cheaper, safer, Chinese-preferred). Battery cells are inside the EU Battery Regulation from 2024 - carbon-footprint declaration is mandatory from Feb 2025.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
8507.60Lithium-ion accumulators
8507.90Parts of accumulators (cases, separators)
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
2.7%
Battery Regulation carbon-footprint + due diligence from 2025.
United States
3.4%
Plus Section 301 additional 25% on Chinese from 2024; IRA FEOC exclusions.
India (BCD)
15%

Worked landed-cost example

50,000 LFP prismatic cells (~1.2 MWh), FOB Ningde USD 65/kWh, CIF Bremerhaven

FOBUSD 78,000
Freight + insurance (DG surcharge)USD 3,800
CIFUSD 81,800
EU duty 2.7%USD 2,209
Landed ≈ USD 84k for the 1.2 MWh module.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EU Battery Regulation 2023/1542 - carbon footprint declaration Feb 2025.
  • · EU battery passport from 2027 for EV batteries >2 kWh.
  • · US IRA 30D EV credit - Foreign Entity of Concern rules exclude Chinese battery content.
  • · UN 38.3 lithium battery transport testing.
  • · IATA DGR / IMDG Class 9 UN 3480/3481 for shipping.
Top exporting countries
  • · China (CATL, BYD)
  • · South Korea (LG, Samsung)
  • · Japan (Panasonic)
  • · Hungary (assembly)

Frequently asked questions

IRA FEOC eligibility?

From 2024 vehicles with battery components manufactured by Foreign Entities of Concern (China, Russia, Iran, North Korea entities) lose the 30D $7,500 tax credit. From 2025 the rule extends to critical minerals. Battery makers are urgently re-shoring or joint-venturing outside China to preserve US demand.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for batteries & ev.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Japan →
Consumption Tax (JCT) · 10% standard / 8% reduced (food, newspapers)
Import into South Korea →
VAT · 10%

Batteries & EV landed-cost pages: every destination market

Jump straight to the batteries & ev import guide for any of the destination markets we cover.

Related commodity guides

HS 3801.10Batteries & EV
HS Code for Battery Anode Graphite (HS 3801.10) →
HS 2841.90Batteries & EV
HS Code for pCAM and Cathode Active Material (HS 2841.90 / 2841.30) →
HS 61 & 62Consumer goods
HS Code for Textiles & Apparel (Chapters 61 and 62) →
HS 85Electronics
HS Code for Electronics (Chapter 85) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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