8506 10 11 · Cylindrical cells
Cylindrical cells have a circular cross-section. Positive and negative poles are at opposite ends. The length of cylindrical cells is greater than their diameter:
EU Combined Nomenclature · CN code · HS 8506.10
8506 10 11
8506 10 11: Alkaline (manganese dioxide) batteries: Primary cells and primary batteries: manganese dioxide, alkaline, cylindrical cells
Alkaline (manganese dioxide) batteries
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8506 Primary cells and primary batteries:
- 8506 10 Manganese dioxide:
- Alkaline:
- 8506 10 11 Cylindrical cells
What you pay
Importing into EU
Customs duty 4.7% standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 4 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 6
- Trade defence investigationAnti-dumping or countervailing registration
- Applies to goods from
- China
- In force
- until 15 June 2027
- Legal act
- Regulation 2049/26
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- Regulation 1517/18
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 6
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 0285/18 | 28 February 2018 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export control on restricted goods and technologiesSanctions regime: Syria | Syria | Regulation 0697/13 | 24 July 2013 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Iran (UAV and missiles) | Iran | Regulation 1529/23 | 31 January 2026 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 19 December 2023 |
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 3% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4.7% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 3.7% |
EU: imports by month · HS 8506.10
last 12 months€443.3m-9.6% · previous 12 months
Average import price€4.19 per kg
Preferential rate4%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €386.3m | 87.1% | -7.2% |
 United States | €13.8m | 3.1% | -6.9% |
 United Kingdom | €11.6m | 2.6% | +4.9% |
 Vietnam | €7.6m | 1.7% | -24.2% |
 Singapore | €5.2m | 1.2% | -59.8% |
 Indonesia | €4.3m | 1% | -66.7% |
 Malaysia | €3.7m | 0.8% | -8.6% |
 Switzerland | €2.2m | 0.5% | +20.5% |
Same subheading in other tariffs
8506.10 Primary cells and primary batteries: manganese dioxide
UK 4% Third-country duty 4 tariff lines 
Türkiye 4.7% Third-country duty 4 tariff lines USA 2.7% General (MFN) 1 tariff line 
Canada Free – 7% Third-country duty 2 tariff lines · average 3.5% 
Mexico Free Third-country duty 2 tariff lines 
Brazil Free – 14.4% Third-country duty 7 tariff lines · average 6.2% 
Argentina Free – 16% Third-country duty 14 tariff lines · average 10.3% 
Peru Free – 6% Third-country duty 6 tariff lines · average 2% 
New Zealand Free Third-country duty 4 tariff lines 
Japan Free Third-country duty 3 tariff lines 
Taiwan Free – 7.5% Third-country duty 5 tariff lines · average 3.5% 
GCC 5% Third-country duty 2 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 15% Third-country duty 4 tariff lines 
Nigeria 20% Third-country duty 2 tariff lines EU lines: 8506.10
- 8506 10 11Primary cells and primary batteries: manganese dioxide, alkaline, cylindrical cells
- 8506 10 18Primary cells and primary batteries: manganese dioxide, alkaline, other
- 8506 10 91Primary cells and primary batteries: manganese dioxide, other, cylindrical cells
- 8506 10 98Primary cells and primary batteries: manganese dioxide, other, other
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N356500 U.S. CBP
The tariff classification of an AA battery from China
- N342905 U.S. CBP
The tariff classification of a battery pack from China
- N340691 U.S. CBP
The tariff classification of outdoor accessory kits from China
- N299009 U.S. CBP
The tariff classification of alkaline batteries from China
6 rulings in total for this code
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Cylindrical cells | 4.7% | p/st |
| 2025 | unchanged | 4.7% | p/st |
| 2024 | unchanged | 4.7% | p/st |
| 2023 | unchanged | 4.7% | p/st |
| 2022 | unchanged | 4.7% | p/st |
| 2021 | unchanged | 4.7% | p/st |
| 2020 | unchanged | 4.7% | p/st |
| 2019 | Cylindrical cells | 4.7% | p/st |
CN code 8506 10 11 is a line of the EU Combined Nomenclature under HS subheading 8506.10 (primary cells and primary batteries: manganese dioxide).
The third-country duty is 4.7%, and quantities are declared in p/st.
148 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 4.7%.
Imports of alkaline (manganese dioxide) batteries (HS 8506.10) into the EU came to €443.3m between September 2025 and August 2026 (down 10% on the year before); China supplied 87%, followed by United States.
For the same subheading, the UK duty is 4%, the Türkiye duty is 4.7%, the US duty is 2.7%, the Canada duty is 0%–7%, the Mexico duty is free, the Brazil duty is 0%–14.4%, the Argentina duty is 0%–16%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 0%–7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 8506.10 worth US$1bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 6th with US$11m.
Questions and answers
What is the EU import duty for CN code 8506 10 11?
The third-country duty in the EU Combined Nomenclature is 4.7%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8506 10 11?
152 countries have a preferential rate on this line, 148 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8506.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$518m), followed by Singapore.