HS Code for Lithium-Ion Batteries (HS 8507.60)
Lithium-ion batteries are HS 8507.60 - the same subheading for cells, modules, and packs. The main import risks are IMDG Class 9 UN 3480/3481 handling, the new EU Battery Regulation 2023/1542 (carbon footprint, due diligence, digital passport), and the former IRA 30D EV credit (ended for vehicles acquired after 30 Sep 2025 under P.L. 119-21) battery-component rules that exclude FEOC-sourced content from 2024/25.
HS Classification for HS Code for Lithium-Ion Batteries (HS 8507.60)
Sample 6-digit codes
| Code | Description |
|---|---|
| 8507.60 | Lithium-ion accumulators |
| 8507.80 | Other accumulators (context: sodium-ion, flow) |
| 8506.50 | Lithium primary cells / batteries (non-rechargeable) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 2.7% MFN; EU Battery Regulation 2023/1542 obligations. |
| United States | 3.4% Plus Section 301 (China origin) - previously 7.5%, escalated to 25% for EV batteries from 2024. |
| United Kingdom | 0-2.7% |
| India (BCD) | 15% Plus 18% GST; PLI schemes for domestic manufacture. |
| Australia | 0-5% |
Numerical Example: 100 EV battery packs @ 75 kWh each, FOB Ningbo USD 8,000/pack, CIF Rotterdam
100 EV battery packs @ 75 kWh each, FOB Ningbo USD 8,000/pack, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · IMDG Code: UN 3480 (batteries alone) / UN 3481 (in / packed with equipment) - Class 9 dangerous goods. State-of-charge <= 30% for air freight (IATA DGR).
- · EU Battery Regulation 2023/1542: carbon-footprint declaration, recycled-content minima, digital battery passport for EV/LMT batteries from Feb 2027.
- · US IRA 30D (historical): the USD 7,500 EV credit and its FEOC sourcing rules ended for vehicles acquired after 30 Sep 2025 under P.L. 119-21; FEOC rules remain relevant for 45X.
- · US Section 301: EV batteries from China 25% from 2024; other lithium-ion batteries 25% from 2026.
- · UN 38.3 transport test - mandatory for all cell/battery shipments.
- · China (CATL, BYD, EVE, CALB)
- · South Korea (LG, Samsung, SK)
- · Japan (Panasonic)
- · Poland, Hungary (Chinese/Korean JVs)
Frequently asked questions
UN 3480 = batteries shipped alone. UN 3481 = batteries packed with, or contained in, equipment. Both are Class 9, but packaging, marking, and passenger-aircraft eligibility differ. Air freight has strict state-of-charge (SOC <= 30%) and quantity limits.
No. The USD 7,500 30D clean-vehicle credit is unavailable for vehicles acquired after 30 Sep 2025 (P.L. 119-21). Its battery-component and critical-mineral sourcing rules, including the Foreign Entity of Concern (FEOC) exclusion, are now historical for 30D. FEOC restrictions still matter for other credits such as 45X advanced manufacturing; check current IRS guidance.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to batteries (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% | CIF + duty | 29.8% |
| 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 | 1.9% |
| 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.