HS 854912 Other, containing lead, cadmium or mercury
Quick Answer: Waste and scrap of electric batteries and accumulators, specifically those containing lead, cadmium, or mercury, enter the UK duty-free, the US duty-free under the MFN rate, and the EU with rates ranging from 0.00% to 4.70% ad valorem. This classification is crucial for managing hazardous waste streams and ensuring compliance with environmental regulations. Importers must verify the specific composition of the waste to ensure accurate classification and adherence to any import restrictions or special handling requirements. According to CustomTariffs data, while the MFN rates in the US and UK are often zero, the EU's varying rates highlight the importance of precise classification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549121000 | 0.00 % | — | — |
| 8549129000 | 0.00 % | — | — |
| 8549120000 | — | — | — |
| 8549122000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549120000 | — | — | — |
| 8549121000 | 4.70 % | — | — |
| 8549122000 | 2.60 % | — | — |
| 8549129000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549124000 | Free | — | ["No.","kg"] |
| 854912 | — | — | — |
| 8549128000 | Free | — | ["kg"] |
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.
How to Classify This HS Code?
What products does HS 854912 cover?
This subheading covers waste and scrap of electric batteries and accumulators, specifically those containing lead, cadmium, or mercury. According to the World Customs Organization's Harmonized System Nomenclature, this category is for materials that are no longer fit for their original purpose but can be recycled or reprocessed. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to spent batteries and accumulators where these specific heavy metals are present as primary components or significant contaminants.
What falls outside HS 854912?
The following products are excluded from HS 854912: electric batteries and accumulators that are still functional and not considered waste or scrap, as well as those not containing lead, cadmium, or mercury. For instance, lithium-ion batteries without these specific heavy metals, or lead-acid batteries that have been fully reconditioned and are being sold as usable units, would be classified under different headings. Waste from other electronic equipment not specifically batteries or accumulators also falls outside this scope.
What are common classification mistakes for HS 854912?
A common error is misclassifying mixed waste streams where lead, cadmium, or mercury are present but not as the primary component of an electric battery or accumulator. For example, general electronic scrap containing trace amounts of these metals might be incorrectly entered under this code. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets or composite goods, classification is determined by the essential character, which for HS 854912, is the presence of these specific heavy metals within a battery or accumulator.
How should importers classify products under HS 854912?
The correct procedure for classifying waste and scrap of electric batteries and accumulators under HS 854912 involves a detailed examination of the material's composition and origin. Importers and customs brokers must verify that the waste consists of spent electric batteries or accumulators and confirm the presence of lead, cadmium, or mercury. Consulting the specific national tariff schedule, such as the USITC HTS or the UK Trade Tariff, and reviewing any relevant Explanatory Notes or binding rulings is crucial for accurate classification.
How is the duty calculated for products under HS 854912?
A shipment of 1,000 kg of spent lead-acid batteries, declared at a customs value of $500 USD, would attract a US duty of $0.00. This is because the US Harmonized Tariff Schedule (HTS) classifies waste and scrap of electric batteries and accumulators containing lead under HTS code 8549.12, which has a Most Favored Nation (MFN) duty rate of Free (0% ad valorem). Therefore, 0% of $500 USD equals $0.00 in duty.
Which trade agreements reduce duties for HS 854912?
Several free trade agreements may reduce the applicable duty rate for HS 854912, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating waste and scrap of electric batteries and accumulators containing lead, cadmium, or mercury from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required, detailing the origin of the goods and compliance with the agreement's rules of origin.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 854912, 'Other, containing lead, cadmium or mercury'?
The import duty rates for HS code 854912 vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 0.00%. However, preferential rates under trade agreements can also apply. The EU TARIC system and the UK Trade Tariff will show specific rates applicable within those jurisdictions. Always consult the official tariff schedule of the importing country for the precise rate.
What specific criteria determine if waste and scrap of lead-acid batteries fall under HS code 854912?
HS code 854912 specifically covers 'Other' waste and scrap of batteries and accumulators, provided they contain lead, cadmium, or mercury. This means that if a battery waste or scrap is not explicitly covered by other subheadings within 8549 (e.g., specific types of lithium-ion or nickel-cadmium batteries), and it is confirmed to contain lead, cadmium, or mercury, it will be classified under 854912. Verification often involves material analysis or supplier declarations.
What documentation is typically required when importing waste and scrap classified under HS code 854912?
Importing waste and scrap, especially those containing hazardous materials like lead, cadmium, or mercury, often requires specific documentation beyond standard customs declarations. This can include: a declaration of the composition of the waste, proof of proper handling and disposal arrangements, permits from environmental protection agencies in both the exporting and importing countries (e.g., under the Basel Convention for transboundary movement of hazardous wastes), and certificates of origin. Importers should verify the exact requirements with the customs authorities of the destination country.
How is the import duty calculated for HS code 854912, using a hypothetical example?
The duty calculation depends on the specific duty rate applied. If, for instance, a country applies a 4.70% ad valorem duty rate to HS code 854912, and an importer brings in 1,000 kilograms of waste valued at $5,000 USD, the duty would be calculated as follows: First, determine the customs value. If the declared value is $5,000 USD, and assuming no other charges are included in the value for duty purposes, the duty would be 4.70% of $5,000. Duty = 0.0470 * $5,000 = $235.00. If there were also a specific duty component (e.g., per kilogram), that would be calculated separately and potentially combined with the ad valorem duty, depending on the tariff's structure (e.g., 'either/or' or 'cumulative').
Do major trade agreements, like USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 854912?
Preferential duty rates under trade agreements for HS code 854912 depend on the specific agreement and the countries involved. For example, while the USMCA (United States-Mexico-Canada Agreement) might offer preferential treatment for certain goods, waste and scrap, particularly those with hazardous components, may have specific exclusions or conditions. Similarly, EU Free Trade Agreements could provide reduced or zero duties. It is crucial for importers to consult the relevant trade agreement text and the importing country's tariff schedule to determine eligibility and applicable preferential rates, as well as any rules of origin that must be met.