HS 8507.60Batteries

HS Code for Lithium-Ion Batteries (HS 8507.60)

Q: How does UN 3480 differ from UN 3481?

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.

Q: What does IRA 30D require?

For the EV to receive the USD 7,500 US consumer tax credit, 60% of battery components (rising over time) and 60% of critical minerals (rising) must be sourced from the US or FTA partners, and none from Foreign Entities of Concern (which effectively means no Chinese-owned or state-influenced entities).

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 US IRA 30D battery-component rules that exclude FEOC-sourced content from 2024/25.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

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)

Need to check a specific code? Use the free HS code lookup tool.

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%

Worked landed-cost example

100 EV battery packs @ 75 kWh each, FOB Ningbo USD 8,000/pack, CIF Rotterdam

FOB valueUSD 800,000

Freight + insurance (Class 9 surcharge)USD 45,000

CIF valueUSD 845,000

EU duty @ 2.7%USD 22,815

EU Battery Reg compliance costsPassport, footprint declaration, recycling contribution

Landed cost ≈ USD 868k plus ongoing EU Battery Regulation compliance overhead. From Feb 2027 digital passport is a hard gate on customs entry for EV packs.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· 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: from 2024 no FEOC battery components; from 2025 no FEOC critical minerals - excludes vehicles from the USD 7,500 credit.
· 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.

Top exporting countries

· China (CATL, BYD, EVE, CALB)
· South Korea (LG, Samsung, SK)
· Japan (Panasonic)
· Poland, Hungary (Chinese/Korean JVs)

Frequently asked questions

How does UN 3480 differ from UN 3481?

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.

What does IRA 30D require?

For the EV to receive the USD 7,500 US consumer tax credit, 60% of battery components (rising over time) and 60% of critical minerals (rising) must be sourced from the US or FTA partners, and none from Foreign Entities of Concern (which effectively means no Chinese-owned or state-influenced entities).