HS Code for Lithium Carbonate (HS 2836.91)
Lithium carbonate (Li2CO3) is the pivot compound of the EV battery supply chain. Battery-grade requires >= 99.5% purity, iron/magnesium/sodium limits, and low particle size. Priced on Fastmarkets and SMM battery-grade CIF North Asia. HS 2836.91 covers all commercial forms.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2836.91 | Lithium carbonate |
| 2825.20 | Lithium oxide and hydroxide |
| 2530.20 | Kieserite, epsomite, natural lithium salts (raw) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 5.5% MFN; part of EU Critical Raw Materials Act. |
| United States | 3.7% IRA 30D battery mineral eligibility drives sourcing. |
| China | 0% Plus 13% VAT; China dominates conversion capacity. |
| Japan | 3.9% |
| South Korea | 5.5% Battery manufacturers negotiate long-term offtake. |
Numerical Example: 100 MT battery-grade lithium carbonate, FOB Antofagasta USD 14,000/MT, CIF Busan Korea
100 MT battery-grade lithium carbonate, FOB Antofagasta USD 14,000/MT, CIF Busan Korea. Run your own numbers in the Import Duty & Tax calculator.
- · REACH registration required for EU import > 1 t/year.
- · IMDG: not dangerous goods for anhydrous lithium carbonate (unlike lithium metal, hydroxide is 8/6.1).
- · US IRA 30D - Foreign Entity of Concern (FEOC) rules exclude Chinese-linked critical minerals from EV tax credit from 2025.
- · EU Critical Raw Materials Act - benchmarks: 10% domestic extraction, 40% processing, 25% recycling by 2030.
- · OECD Due Diligence Guidance for Responsible Supply Chains - increasingly required by battery OEMs.
- · Chile (SQM, Albemarle)
- · China (converter)
- · Australia (as spodumene concentrate)
- · Argentina
Frequently asked questions
Battery-grade: >= 99.5% Li2CO3, magnetic contaminants < 300 ppb, specific particle-size distribution. Technical: >= 99.0%, less tight impurity spec. Battery cell-makers require battery-grade with lot-by-lot COAs and process audits.
No. Spodumene concentrate (roasted, ~6% Li2O) is 2530.90 as a mineral concentrate, not 2836.91. Australia primarily exports spodumene concentrate; conversion to carbonate/hydroxide happens in China, Korea, Japan, or new Australian/US plants.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to critical minerals (HS 2836.91) 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.