HS Code for Graphite (HS 2504)
Graphite is a dual-use critical mineral: natural flake (2504) or synthetic (3801). Both flow to spherical purified graphite (SPG) for battery anodes - a market ~95% Chinese-controlled. From Oct 2023 China imposed export licences on high-purity graphite, and the US IRA excludes FEOC-sourced graphite from 30D battery-mineral credit from 2025.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2504.10 | Natural graphite, in powder or in flakes |
| 2504.90 | Other natural graphite |
| 3801.10 | Artificial graphite |
| 3801.20 | Colloidal or semi-colloidal graphite |
| 3801.30 | Carbonaceous pastes for electrodes |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0-2.7% |
| United States | 0-4.9% Section 301 on China origin - varies by 8-digit line; graphite added to Section 301 list in 2024. |
| China | 0% But export licence required for high-purity graphite since Dec 2023. |
| Japan | 0% |
| South Korea | 1% |
Numerical Example: 500 MT SPG anode material, FOB Qingdao USD 3,800/MT, CIF Long Beach US
500 MT SPG anode material, FOB Qingdao USD 3,800/MT, CIF Long Beach US. Run your own numbers in the Import Duty & Tax calculator.
- · China MOFCOM export licence: from 1 Dec 2023 on high-purity, high-strength, high-density graphite.
- · US IRA 30D FEOC rules - graphite excluded from FEOC sources from 2025 (with 2-year extension for graphite specifically).
- · EU Critical Raw Materials Act - graphite listed as strategic and critical.
- · REACH registration for synthetic graphite manufactured/imported > 1 t/year.
- · China (natural flake, synthetic, SPG)
- · Madagascar
- · Mozambique
- · Brazil
- · South Korea (synthetic)
Frequently asked questions
Natural spherical purified graphite (SPG) - lower cost, higher energy density. Synthetic - higher cycle life, better fast-charge, higher cost. Most EV battery cells use a blend. Both attract the same regulatory scrutiny.
Applications require end-user information, product specs, and shipment details. Approval times vary from weeks to months. Buyers have shifted to non-Chinese natural graphite (Mozambique, Madagascar) with mixed success on quality.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to critical minerals (HS 2504) 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.