EU Combined Nomenclature · CN code · HS 8507.20

8507 20 20

8507 20 20: Other lead-acid batteries: Working with liquid electrolyte

Other lead-acid batteries

Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square):
  2. 8507 20 Other lead-acid accumulators:
  3. 8507 20 20 Working with liquid electrolyte

What you pay

Importing into EU

Customs duty 3.7% standard rate depends on the country of origin
Additional duties and charges 5 additional measures Import requirements: 3
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

  • 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 suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 20 20 90 Other
    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)
  • End-use reliefNon preferential duty under end-use Free
    Only for
    8507 20 20 10 For use in civil aircraft
    Applies to goods from
    all countries
    Legal act
    Regulation 0861/10
  • 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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • 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

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

8507 20 20 10For use in civil aircraft
8507 20 20 90Other

Export measures 5

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export prohibitionSanctions regime: North Korea North Korea Regulation 0285/18 28 February 2018
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 1 July 2024
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 26 June 2024
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022

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 21%
  • Bulgaria 20%
  • Croatia 25%
  • 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 schemeCountriesRate
standard rate (no agreement)—3.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, 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 more

Antigua & 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 more

Antarctica, 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 more

Congo - 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 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
Mercosur Argentina, Brazil, Paraguay, Uruguay 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

EU: imports by month · HS 8507.20

last 12 months€946.1m-8.7% · previous 12 months
Average import price€3.07 per kg
Preferential rate37%
Jan 2024: €69.2mFeb 2024: €72.7mMar 2024: €82.8mApr 2024: €84.2mMay 2024: €88.4mJun 2024: €89.9mJul 2024: €94.1mAug 2024: €85.5mSept 2024: €87.1mOct 2024: €98.4mNov 2024: €87.6mDec 2024: €73.3mJan 2025: €94.2mFeb 2025: €89mMar 2025: €92.4mApr 2025: €88.9mMay 2025: €80.4mJun 2025: €89.5mJul 2025: €83.5mAug 2025: €71.9mSept 2025: €74.3mOct 2025: €66.1mNov 2025: €77.5mDec 2025: €72.1mJan 2026: €71.3mFeb 2026: €75.1mMar 2026: €81.7mApr 2026: €79.1mMay 2026: €77.2mJun 2026: €92.2mJul 2026: €89.2mAug 2026: €90.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €311.5m 32.9% -15.2%
Vietnam €235.3m 24.9% -2.6%
United States €88.9m 9.4% +13.1%
United Kingdom €88m 9.3% -5.9%
United Arab Emirates €69.2m 7.3% -2.7%
Taiwan €43.4m 4.6% -15.7%
Philippines €24.1m 2.5% -14%
South Korea €20.9m 2.2% +27.6%

Same subheading in other tariffs

8507.20 Electric accumulators, including separators therefor: other lead-acid accumulators

EU lines: 8507.20

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.

  • N352322 U.S. CBP 29 August 2025 · 8507.20.80.41

    The tariff classification of lead acid batteries from Vietnam

  • N340319 U.S. CBP 7 June 2024 · 8507.20.80.41

    The tariff classification of aftermarket mobility scooter service parts from China

  • H206455 U.S. CBP 26 August 2022 · 8507.20.80

    Revocation of NY H82059, NY R04727, NY N005077, NY N081177 and NY N034766; Classification of composite portable storage batteries.

  • N286124 U.S. CBP 8 June 2017 · 8507.20.80.90

    The tariff classification of two battery packs consisting of various Battery Cells from various countries (China, Japan, Taiwan, Korea).

  • 600015749 HMRC 2 July 2026 – 1 July 2029 · 8507 20 80 10

    A self‑contained aircraft emergency power supply unit (EPS) incorporating rechargeable lead-acid batteries which contain an immobilised electrolyte and self-resealing release valves. The power unit has integrated control electronics. It provides temporary DC power (24 V DC output ~5 A / ~150 W…

Legal notes

Notes

Chapter notes: Chapter 85 →

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.

8507 20 20 and 8507 20 80 · Other lead-acid accumulators

With the exception of accumulators of a kind used for starting piston engines (see subheadings 8507 10 20 and 8507 10 80), these subheadings cover the electric lead-acid accumulators mentioned in the HS Explanatory Note to heading 8507, third paragraph, (1).

These accumulators are used, for example, for driving electric vehicles and for supplying power to telecommunication installations.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Working with liquid electrolyte 3.7% ce/el
2025 unchanged 3.7% ce/el
2024 unchanged 3.7% ce/el
2023 unchanged 3.7% ce/el
2022 unchanged 3.7% ce/el
2021 unchanged 3.7% ce/el
2020 unchanged 3.7% ce/el
2019 Working with liquid electrolyte 3.7% ce/el

CN code 8507 20 20 is a line of the EU Combined Nomenclature under HS subheading 8507.20 (electric accumulators).

The third-country duty is 3.7%, and quantities are declared in ce/el.

152 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 3.7%.

Imports of other lead-acid batteries (HS 8507.20) into the EU came to €946.1m between September 2025 and August 2026 (down 9% on the year before); China supplied 33%, followed by Vietnam.

For the same subheading, the UK duty is 2%, the Türkiye duty is 3.7%, the US duty is 3.5%, the Canada duty is 0%–7%, the Mexico duty is 0%–15%, the Brazil duty is 16.2%–18%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 6%, 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 8507.20 worth US$3bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$107m.

Questions and answers

What is the EU import duty for CN code 8507 20 20?

The third-country duty in the EU Combined Nomenclature is 3.7%; the supplementary unit is ce/el. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 8507 20 20?

152 countries have a preferential rate on this line, 152 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 8507.20 as a whole, the largest supplier from outside the EU in 2024 was China (US$388m), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.