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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 8507.60 | Lithium-ion accumulators |
| 8507.90 | Parts of accumulators (cases, separators) |
Typical import duty by market
| Market | Duty |
|---|---|
| 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% |
Numerical Example: 50,000 LFP prismatic cells (~1.2 MWh), FOB Ningde USD 65/kWh, CIF Bremerhaven
50,000 LFP prismatic cells (~1.2 MWh), FOB Ningde USD 65/kWh, CIF Bremerhaven. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · China (CATL, BYD)
- · South Korea (LG, Samsung)
- · Japan (Panasonic)
- · Hungary (assembly)
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to batteries & ev (HS 8507.60) 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.