HS Code for Spherical Graphite (HS 2504.10)
Coated Spherical Purified Graphite (CSPG) is the finished anode-active material derived from natural flake graphite. China supplies >95% of world CSPG. US IRA Foreign Entity of Concern (FEOC) rules from 2025 excluding FEOC-sourced anode material from §30D credit - drives investment in Mozambique/Tanzania/Madagascar flake + Korea/US processing.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2504.10 | Natural graphite in powder or in flakes |
| 2504.90 | Natural graphite, other |
| 3801.10 | Artificial graphite |
| 8506.10 | Manganese dioxide (for context - battery cathode) |
Typical import duty by market
| Market | Duty |
|---|---|
| United States | 0% MFN + Sec 301 25% Chinese origin subject to List 3 tariffs. |
| European Union | 0% CRMA strategic material. |
| South Korea | 0% |
| China | Export licence required from Dec 2023. |
Numerical Example: 20 MT CSPG (99.95% C, D50 15 μm), FOB Qingdao USD 4,200/MT, CIF Los Angeles
20 MT CSPG (99.95% C, D50 15 μm), FOB Qingdao USD 4,200/MT, CIF Los Angeles. Run your own numbers in the Import Duty & Tax calculator.
- · China MOFCOM export licence for spherical/high-purity graphite (from 1 Dec 2023).
- · US Inflation Reduction Act §30D FEOC exclusion effective 2025.
- · EU CRMA 2024 - graphite listed strategic.
- · China
- · Mozambique (flake)
- · Madagascar (flake)
- · South Korea
- · Japan
Frequently asked questions
Natural CSPG offers lower cost (~USD 3-5/kg vs synthetic USD 7-12/kg). Synthetic gives longer cycle life and better fast-charge - preferred for premium EVs. Blend ratios are the design lever.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 2504.10) 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.