HS 850760 Lithium-ion
Quick Answer: Lithium-ion batteries imported under HS 850760 enter the UK at 2.00%, the EU at 2.70%, and the US at 3.4% (MFN). This code specifically covers rechargeable lithium-ion batteries, excluding primary (non-rechargeable) lithium cells and batteries classified elsewhere. Importers should be aware that the US offers duty-free entry for certain trading partners, as detailed on the USITC. CustomTariffs aggregates this data, highlighting potential cost savings for eligible shipments. Compliance with specific import regulations and potential end-use restrictions may apply depending on the destination country.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507600000 | — | — | — |
| 8507600010 | — | — | — |
| 8507600015 | 2.00 % | — | — |
| 8507600018 | 2.00 % | — | — |
| 8507600024 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507600000 | — | — | — |
| 8507600010 | — | — | — |
| 8507600015 | 2.70 % | — | — |
| 8507600018 | 2.70 % | — | — |
| 8507600024 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507600010 | — | — | ["No.","kg"] |
| 8507600090 | — | — | ["No.","kg"] |
| 85076000 | 3.4% | Free (19 programs) | — |
| 8507600030 | — | — | ["No.","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8507.60?
Imports of Lithium-ion may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 850760 cover?
This subheading covers lithium-ion accumulators, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes rechargeable batteries where the positive electrode material is a lithium compound and the negative electrode material is typically carbon. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this category encompasses batteries used in a wide array of electronic devices, from portable electronics to electric vehicles, provided they meet the chemical and functional criteria of lithium-ion technology.
What falls outside HS 850760?
The following products are excluded from HS 850760: primary (non-rechargeable) lithium batteries, which are classified under HS 8506.50. Additionally, battery packs that are integrated into a larger assembly, such as a complete electronic device where the battery is not a distinct, replaceable unit, may be classified under the heading for the finished product. For instance, a fully assembled laptop would not be classified here, but its individual lithium-ion battery pack would be.
What are common classification mistakes for HS 850760?
A common error is misclassifying primary (non-rechargeable) lithium batteries, which are specifically excluded and fall under HS 8506.50. Another mistake involves classifying battery packs that are not solely lithium-ion, or those that are part of a larger, more complex apparatus, without considering General Rule of Interpretation (GRI) 1 and GRI 3. Importers must ensure the battery's chemistry is definitively lithium-ion and that it is presented as a separate article for classification under this subheading.
How should importers classify products under HS 850760?
The correct procedure for classifying products under HS 850760 involves a thorough examination of the product's technical specifications. Importers and customs brokers must confirm that the accumulator is indeed a lithium-ion type and is rechargeable. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. Verifying the battery's chemical composition and intended use against the descriptive notes for heading 8507 will ensure accurate classification.
How is the duty calculated for products under HS 850760?
A 10,000 mAh (10 Ah) lithium-ion battery pack for a portable power station, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the U.S. Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 3.0% ad valorem, applied to the declared value ($500 USD × 0.03 = $15.00). This calculation is based on the value of the goods as per the HTSUS.
Which trade agreements reduce duties for HS 850760?
Several free trade agreements may reduce the applicable duty rate for HS 850760, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, often 0%, for eligible goods. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific origin and importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 8507.60 (Lithium-ion batteries)?
Import duty rates for lithium-ion batteries under HS code 8507.60 vary by country. For example, the U.S. Harmonized Tariff Schedule (USHTS) lists a general Most Favored Nation (MFN) rate of 2.00% ad valorem. However, preferential rates may apply under various trade agreements. For instance, under the U.S. Generalized System of Preferences (GSP), certain developing countries may receive duty-free treatment. It is crucial to consult the specific tariff schedule of the importing country and any applicable trade agreements to determine the exact duty rate. The U.S. International Trade Commission (USITC) website is a primary resource for U.S. tariff information.
How is the import duty for lithium-ion batteries calculated under HS 8507.60?
Import duty for lithium-ion batteries (HS 8507.60) is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 2.00% and the declared value of a shipment of lithium-ion batteries is $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.02 (Duty Rate) = $200 USD. Always ensure the customs value is determined according to the World Trade Organization (WTO) valuation rules.
What documentation is typically required for importing lithium-ion batteries under HS code 8507.60?
Importing lithium-ion batteries under HS 8507.60 requires specific documentation to ensure compliance with customs regulations and safety standards. Essential documents generally include a commercial invoice detailing the value and description of the goods, a packing list, a bill of lading or air waybill, and a certificate of origin if preferential duty rates are claimed. Furthermore, due to the hazardous nature of lithium-ion batteries, specific safety certifications (e.g., UN 38.3 testing, compliance with IATA Dangerous Goods Regulations for air transport) and declarations may be required by the importing country's transportation and safety authorities. Consult the importing country's customs agency for a comprehensive list.
Are there specific trade agreements that offer preferential duty rates for lithium-ion batteries (HS 8507.60)?
Yes, numerous trade agreements can provide preferential duty rates for lithium-ion batteries classified under HS 8507.60. For example, the European Union's TARIC database details preferential rates available through its various Free Trade Agreements (FTAs) with countries like Canada (CETA), Japan, and South Korea. Similarly, the UK Trade Tariff outlines preferential rates under its FTAs post-Brexit. Importers should verify if their goods originate from a country that is a party to an applicable trade agreement and if the batteries meet the rules of origin stipulated in that agreement. This can significantly reduce or eliminate duties.
What are the classification criteria for lithium-ion batteries under HS code 8507.60?
HS code 8507.60 specifically covers 'Lithium-ion'. The primary classification criterion is the battery's chemistry. To be classified under this code, the battery must utilize lithium ions as the charge carriers in its electrochemical cell. This distinguishes them from other types of lithium batteries (e.g., primary lithium cells, which are typically classified under 8506.50) or other rechargeable battery chemistries like Nickel-Cadmium (NiCd) or Nickel-Metal Hydride (NiMH). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance on distinguishing between different battery types based on their core technology.