HS 8507.60Batteries & EV · United Arab Emirates

HS Code for Lithium-Ion Battery Cells - Import into United Arab Emirates

Duty and tax snapshot for importing batteries & ev (HS 8507.60) into United Arab Emirates. Typical MFN duty ~2%, VAT 5% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

Total taxes / CIF

7.1%

Worked landed-cost example

USD 40,000 FOB parcel of batteries & ev (HS 8507.60) shipped to United Arab Emirates.

FOB valueUSD 40,000

Origin chargesUSD 600

FreightUSD 3,200

InsuranceUSD 200

CIFUSD 44,000

Import duty @ 2%USD 880

VAT @ 5%USD 2,244

Destination inlandUSD 800

Landed cost ≈ USD 47,924

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
8507.60	Lithium-ion accumulators
8507.90	Parts of accumulators (cases, separators)

United Arab Emirates duty regime

GCC Common External Tariff: 5% on most goods, 50% on alcohol, 100% on tobacco. Preferential rates under India-UAE CEPA, Israel-UAE CEPA, GAFTA (Arab League) and Turkey FTA. Free-zone imports are duty-suspended until they enter the UAE mainland.

Customs notes

· The UAE applies the 6-digit WCO HS with an 8-digit GCC extension used across all GCC states.
· Customs value = CIF. Duty is 5% flat on most tariff lines. VAT is then applied on (CIF + duty).
· Free-zone entities (JAFZA, DAFZA, RAKEZ etc.) can import duty-suspended. Duty and VAT crystallise only when goods enter the UAE mainland - so free-zone re-exports pay nothing.
· Certificate of Origin is mandatory for preferential duty (India CEPA, Israel CEPA, GAFTA). Approved-exporter self-certification is available for India CEPA.

Frequently asked questions

What is the typical import duty on batteries & ev (HS 8507.60) into United Arab Emirates?

United Arab Emirates applies an MFN duty of about 2% on HS chapter 8507.60 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (GCC Common External Tariff: 5% on most goods, 50% on alcohol, 100% on tobacco) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of batteries & ev in United Arab Emirates?

United Arab Emirates charges VAT at 5% on the CIF value plus duty. GCC CET, VAT on CIF + duty

What is the landed cost of a USD 40,000 FOB shipment of batteries & ev into United Arab Emirates?

On a USD 40,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 44,000. Applying 2% duty and 5% VAT brings total taxes to about USD 3,124 (~7.1% of CIF). Landed at buyer's warehouse ≈ USD 47,924.

Which HS code should I use for batteries & ev in United Arab Emirates?

Start with the 6-digit international HS heading - for example 8507.60 (Lithium-ion accumulators). United Arab Emirates customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping batteries & ev to United Arab Emirates?

Most importers into United Arab Emirates prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United Arab Emirates customs need to clear HS 8507.60?

The UAE applies the 6-digit WCO HS with an 8-digit GCC extension used across all GCC states. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.