EU Combined Nomenclature · CN code · HS 8507.60

8507 60 00

8507 60 00: Lithium-ion batteries: Electric accumulators, including separators therefor: lithium-ion

Lithium-ion batteries

Not declarable on its own: use one of its 16 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 60 00 Lithium-ion

What you pay

Importing into EU

Customs duty 2.7% standard rate depends on the country of origin
Additional duties and charges 7 additional measures Import requirements: 5
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 27

  • 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 suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 15 Cylindrical lithium-ion-accumulators or modules with: -|a nominal capacity of 8,8|Ah or more, but not more than 18|Ah, -|a nominal voltage of 36|V or more, but not more than 48|V, -|a power of 300|W or more, but not more than 648|W, for use in the manufacture of electric bicycles
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 18 Lithium-ion polymer accumulator pack equipped with a battery management system and can-bus interface with: - 6 modules with 90 cells or more but not more than 192 cells, - a nominal voltage of 280 V or more but not more than 400 V, - a nominal capacity of 9,7 Ah or more but not more than 120 Ah, - a charging voltage of 110 V or more but not more than 495 V, and in a metal casing with: - a length of not more than 1 723 mm, - a width of not more than 1 162,23 mm, - a height of not more than 395 mm, for use in the manufacture of vehicle capable of being charged by plugging to external source of electric power of heading 8703
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 24 Rechargeable lithium-ion battery, based on lithium-iron-phosphate technology, with: -a fuse, -a cell-to-pack design, -a length of 985 mm or more but not more than 1 015 mm, -a width of 1 050 mm or more but not more than 1 070 mm -a height of 145 mm or more but not more than 160 mm, -a weight of 220 kg or more but not more than 250 kg, -a capacity of 200 Ah or more, -a specific energy density of 130 Wh/kg or more, for use in the manufacture of vehicles of subheading 8702 40
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 60 00 24 Rechargeable lithium-ion battery, based on lithium-iron-phosphate technology, with: -a fuse, -a cell-to-pack design, -a length of 985 mm or more but not more than 1 015 mm, -a width of 1 050 mm or more but not more than 1 070 mm -a height of 145 mm or more but not more than 160 mm, -a weight of 220 kg or more but not more than 250 kg, -a capacity of 200 Ah or more, -a specific energy density of 130 Wh/kg or more, for use in the manufacture of vehicles of subheading 8702 40
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous tariff suspension 1.3%
    Only for
    8507 60 00 26 Modules for the assembly of electric accumulators using lithium ferrophosphate technology (LFP) with: -a length of 670 mm or more, but not more than 882 mm, -a width of 390 mm or more, but not more than 655 mm, -a height of 110 mm or more, but not more than 155 mm, -a weight of 60 kg or more, but not more than 165 kg, and -a power of 11 300 Wh or more, but not more than 29 360 Wh
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 28 Lithium-ion rechargeable battery cell with: - a length of 190mm or more but not more than 380mm, - a width of 90mm or more but not more than 150mm, - a height of 4mm or more but not more than 35mm, - a weight of 0,1kg or more but not more than 2,5kg, - a nominal voltage of 3,0 VDC or more but not more than 5,0 VDC, - a nominal capacity of not more than 150Ah, for use in the manufacture of rechargeable hybrid and electric vehicle batteries
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous tariff suspension 1.3%
    Only for
    8507 60 00 29 A lithium-ion-rechargeable battery pack in a specific housing suitable for operating in digital cameras, having: -­a length of 50 mm or more but not more than 120 mm, -­a width of 35 mm or more but not more than 80 mm, -­a height of 15 mm or more but not more than 45 mm, -a weight of 0,040 kg or more but not more than 0,085 kg, and -­a capacity of not more than 2200 mAh
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 30 Cylindrical lithium-ion accumulator or module, with a length of 63 mm or more and a diameter of 17,2 mm or more, having a nominal capacity of 1 200 mAh or more, for use in the manufacture of rechargeable batteries
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous tariff suspension 1.3%
    Only for
    8507 60 00 31 Modules for the assembly of lithium-ion battery packs, using a technology other than lithium ferrophosphate (LFP) with: -a length of 298 mm or more, but not more than 500 mm, -a width of 33,5 mm or more, but not more than 209 mm, -a height of 75 mm or more, but not more than 228 mm, -a weight of 3,6 kg or more, but not more than 17 kg, -a power of 458 Wh or more, but not more than 3 510 Wh, and -a voltage of less than 45 V or more than 70 V
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 60 00 31 Modules for the assembly of lithium-ion battery packs, using a technology other than lithium ferrophosphate (LFP) with: -a length of 298 mm or more, but not more than 500 mm, -a width of 33,5 mm or more, but not more than 209 mm, -a height of 75 mm or more, but not more than 228 mm, -a weight of 3,6 kg or more, but not more than 17 kg, -a power of 458 Wh or more, but not more than 3 510 Wh, and -a voltage of less than 45 V or more than 70 V
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous tariff suspension 1.3%
    Only for
    8507 60 00 33 Lithium-ion battery module or accumulator, with: - a length of 150mm or more, but not more than 1 310mm, - a width of 100mm or more, but not more than 1 000mm, - a height of 200mm or more, but not more than 1 500mm, - a weight of 50kg or more, but not more than 200kg, - cells of a nominal capacity of 58 Ah or more but not more than 500Ah, - a nominal output voltage of 230 V AC or 45 V or more but not more than 980 V DC
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 60 00 33 Lithium-ion battery module or accumulator, with: - a length of 150mm or more, but not more than 1 310mm, - a width of 100mm or more, but not more than 1 000mm, - a height of 200mm or more, but not more than 1 500mm, - a weight of 50kg or more, but not more than 200kg, - cells of a nominal capacity of 58 Ah or more but not more than 500Ah, - a nominal output voltage of 230 V AC or 45 V or more but not more than 980 V DC
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 36 Lithium-ion accumulator, with -multiple connected lithium-ion accumulator cells, -charging and monitoring electronics, -a power of 74 Wh or more, but not more than 75 Wh, -in a plastic housing with electrical connection contacts and LCD display, for use in the manufacture of cordless vacuum cleaners or rechargeable power sources therefor
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 48 Integrated battery system in a metal or plastic case with or without holders, consisting of: - a lithium-ion battery with a voltage of 36 V or more but not more than 50,4 V and a nominal energy between 0,3kWh and 0,9 kWh, - a Battery Management System, - a power relay, - a cooling system, - one to four connectors, - for use in the manufacture of Mild-hybrid (mHEV) motor vehicles
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 60 00 48 Integrated battery system in a metal or plastic case with or without holders, consisting of: - a lithium-ion battery with a voltage of 36 V or more but not more than 50,4 V and a nominal energy between 0,3kWh and 0,9 kWh, - a Battery Management System, - a power relay, - a cooling system, - one to four connectors, - for use in the manufacture of Mild-hybrid (mHEV) motor vehicles
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 58 Prismatic lithium-ion electric accumulator with: -a width of 120,0 mm or more but not more than 305,0 mm, -a thickness of 12,0 mm or more but not more than 67,0 mm, -a height of 72,0 mm or more but not more than 126,0 mm, -a nominal voltage of 3,6 V or more but not more than 3,75 V, and -a nominal capacity of 6,9 Ah or more not more than 265 Ah, for use in the manufacture of rechargeable electric vehicle batteries
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 60 00 58 Prismatic lithium-ion electric accumulator with: -a width of 120,0 mm or more but not more than 305,0 mm, -a thickness of 12,0 mm or more but not more than 67,0 mm, -a height of 72,0 mm or more but not more than 126,0 mm, -a nominal voltage of 3,6 V or more but not more than 3,75 V, and -a nominal capacity of 6,9 Ah or more not more than 265 Ah, for use in the manufacture of rechargeable electric vehicle batteries
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 77 Lithium-ion rechargeable batteries, with: -a length of 700 mm or more, but not more than 2 820 mm, -a width of 935 mm or more, but not more than 1 660 mm, -a height of 85 mm or more, but not more than 700 mm, -a weight of 250 kg or more, but not more than 700 kg, -a power of not more than 175 kWh, -a nominal voltage of 320 V or more, but not more than 430 V for use in the manufacture of vehicles of subheadings 8701 to 8705
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 60 00 77 Lithium-ion rechargeable batteries, with: -a length of 700 mm or more, but not more than 2 820 mm, -a width of 935 mm or more, but not more than 1 660 mm, -a height of 85 mm or more, but not more than 700 mm, -a weight of 250 kg or more, but not more than 700 kg, -a power of not more than 175 kWh, -a nominal voltage of 320 V or more, but not more than 430 V for use in the manufacture of vehicles of subheadings 8701 to 8705
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAutonomous suspension under end-use 1.3%
    Only for
    8507 60 00 83 Modules for the assembly of ion lithium electric accumulators with: -a length of 570 mm or more, but not more than 610 mm, -­a width of 210 mm or more, but not more than 240 mm, -a height of 100 mm or more, but not more than 125 mm, -­a weight of 28 kg or more, but not more than 35 kg, and -a capacity of not more than 2500 Ah and a nominal energy of less than 8,4 kW, for use in the manufacture of vehicles of subheadings 8703 60, 8703 70, 8703 80 and 8704 60
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2605/25
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 60 00 83 Modules for the assembly of ion lithium electric accumulators with: -a length of 570 mm or more, but not more than 610 mm, -­a width of 210 mm or more, but not more than 240 mm, -a height of 100 mm or more, but not more than 125 mm, -­a weight of 28 kg or more, but not more than 35 kg, and -a capacity of not more than 2500 Ah and a nominal energy of less than 8,4 kW, for use in the manufacture of vehicles of subheadings 8703 60, 8703 70, 8703 80 and 8704 60
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8507 60 00 90 Other
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    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 60 00 10 For use in civil aircraft
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 1549/06
  • 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 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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
  • Import controlImport control of fluorinated greenhouse gases
    Only for
    8507 60 00 90 Other
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    Regulation 0573/24
    Documents
    • Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
    • Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
    • Y179 Quota provisions from Article 19 (Reg 2024/573) do not apply for products or equipment pre-charged with fluorinated greenhouse gases other than HFCs from Section 1 of Annex I (Reg 2024/573)
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
    • Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof

TARIC subdivisions

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

8507 60 00 10For use in civil aircraft
8507 60 00 15Cylindrical lithium-ion-accumulators or modules with: - a nominal capacity of 8,8 Ah or more, but not more than 18 Ah, - a nominal voltage of 36 V or more, but not more than 48 V, - a power of 300 W or more, but not more than 648 W, for use in the manufacture of electric bicycles
8507 60 00 18Lithium-ion polymer accumulator pack equipped with a battery management system and can-bus interface with: - 6 modules with 90 cells or more but not more than 192 cells, - a nominal voltage of 280 V or more but not more than 400 V, - a nominal capacity of 9,7 Ah or more but not more than 120 Ah, - a charging voltage of 110 V or more but not more than 495 V, and in a metal casing with: - a length of not more than 1 723 mm, - a width of not more than 1 162,23 mm, - a height of not more than 395 mm, for use in the manufacture of vehicle capable of being charged by plugging to external source of electric power of heading 8703
8507 60 00 24Rechargeable lithium-ion battery, based on lithium-iron-phosphate technology, with: -a fuse, -a cell-to-pack design, -a length of 985 mm or more but not more than 1 015 mm, -a width of 1 050 mm or more but not more than 1 070 mm -a height of 145 mm or more but not more than 160 mm, -a weight of 220 kg or more but not more than 250 kg, -a capacity of 200 Ah or more, -a specific energy density of 130 Wh/kg or more, for use in the manufacture of vehicles of subheading 8702 40
8507 60 00 26Modules for the assembly of electric accumulators using lithium ferrophosphate technology (LFP) with: -a length of 670 mm or more, but not more than 882 mm, -a width of 390 mm or more, but not more than 655 mm, -a height of 110 mm or more, but not more than 155 mm, -a weight of 60 kg or more, but not more than 165 kg, and -a power of 11 300 Wh or more, but not more than 29 360 Wh
8507 60 00 28Lithium-ion rechargeable battery cell with: - a length of 190mm or more but not more than 380mm, - a width of 90mm or more but not more than 150mm, - a height of 4mm or more but not more than 35mm, - a weight of 0,1kg or more but not more than 2,5kg, - a nominal voltage of 3,0 VDC or more but not more than 5,0 VDC, - a nominal capacity of not more than 150Ah, for use in the manufacture of rechargeable hybrid and electric vehicle batteries
8507 60 00 29A lithium-ion-rechargeable battery pack in a specific housing suitable for operating in digital cameras, having: -­a length of 50 mm or more but not more than 120 mm, -­a width of 35 mm or more but not more than 80 mm, -­a height of 15 mm or more but not more than 45 mm, -a weight of 0,040 kg or more but not more than 0,085 kg, and -­a capacity of not more than 2200 mAh
8507 60 00 30Cylindrical lithium-ion accumulator or module, with a length of 63 mm or more and a diameter of 17,2 mm or more, having a nominal capacity of 1 200 mAh or more, for use in the manufacture of rechargeable batteries
8507 60 00 31Modules for the assembly of lithium-ion battery packs, using a technology other than lithium ferrophosphate (LFP) with: -a length of 298 mm or more, but not more than 500 mm, -a width of 33,5 mm or more, but not more than 209 mm, -a height of 75 mm or more, but not more than 228 mm, -a weight of 3,6 kg or more, but not more than 17 kg, -a power of 458 Wh or more, but not more than 3 510 Wh, and -a voltage of less than 45 V or more than 70 V
8507 60 00 33Lithium-ion battery module or accumulator, with: - a length of 150mm or more, but not more than 1 310mm, - a width of 100mm or more, but not more than 1 000mm, - a height of 200mm or more, but not more than 1 500mm, - a weight of 50kg or more, but not more than 200kg, - cells of a nominal capacity of 58 Ah or more but not more than 500Ah, - a nominal output voltage of 230 V AC or 45 V or more but not more than 980 V DC
8507 60 00 36Lithium-ion accumulator, with -multiple connected lithium-ion accumulator cells, -charging and monitoring electronics, -a power of 74 Wh or more, but not more than 75 Wh, -in a plastic housing with electrical connection contacts and LCD display, for use in the manufacture of cordless vacuum cleaners or rechargeable power sources therefor
8507 60 00 48Integrated battery system in a metal or plastic case with or without holders, consisting of: - a lithium-ion battery with a voltage of 36 V or more but not more than 50,4 V and a nominal energy between 0,3kWh and 0,9 kWh, - a Battery Management System, - a power relay, - a cooling system, - one to four connectors, - for use in the manufacture of Mild-hybrid (mHEV) motor vehicles
8507 60 00 58Prismatic lithium-ion electric accumulator with: -a width of 120,0 mm or more but not more than 305,0 mm, -a thickness of 12,0 mm or more but not more than 67,0 mm, -a height of 72,0 mm or more but not more than 126,0 mm, -a nominal voltage of 3,6 V or more but not more than 3,75 V, and -a nominal capacity of 6,9 Ah or more not more than 265 Ah, for use in the manufacture of rechargeable electric vehicle batteries
8507 60 00 77Lithium-ion rechargeable batteries, with: -a length of 700 mm or more, but not more than 2 820 mm, -a width of 935 mm or more, but not more than 1 660 mm, -a height of 85 mm or more, but not more than 700 mm, -a weight of 250 kg or more, but not more than 700 kg, -a power of not more than 175 kWh, -a nominal voltage of 320 V or more, but not more than 430 V for use in the manufacture of vehicles of subheadings 8701 to 8705
8507 60 00 83Modules for the assembly of ion lithium electric accumulators with: -a length of 570 mm or more, but not more than 610 mm, -­a width of 210 mm or more, but not more than 240 mm, -a height of 100 mm or more, but not more than 125 mm, -­a weight of 28 kg or more, but not more than 35 kg, and -a capacity of not more than 2500 Ah and a nominal energy of less than 8,4 kW, for use in the manufacture of vehicles of subheadings 8703 60, 8703 70, 8703 80 and 8704 60
8507 60 00 90Other

Export measures 10

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 control on restricted goods and technologiesSanctions regime: North Korea North Korea Regulation 1509/17 1 September 2017
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
Export controlSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export authorization (Dual use) All third countries Regulation 2003/25 15 November 2025
Export control of fluorinated greenhouse gases All third countries Regulation 0573/24 31 January 2025

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 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)—2.7%
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 8507.60

last 12 months€35.4bn+37.7% · previous 12 months
Average import price€15.53 per kg
Preferential rate3%
Jan 2024: €1.5bnFeb 2024: €1.9bnMar 2024: €2.1bnApr 2024: €1.8bnMay 2024: €1.7bnJun 2024: €1.9bnJul 2024: €1.8bnAug 2024: €1.9bnSept 2024: €2.1bnOct 2024: €2.1bnNov 2024: €2.1bnDec 2024: €1.8bnJan 2025: €1.9bnFeb 2025: €1.9bnMar 2025: €2.3bnApr 2025: €2.2bnMay 2025: €2.2bnJun 2025: €2.6bnJul 2025: €2.3bnAug 2025: €2bnSept 2025: €2.7bnOct 2025: €2.8bnNov 2025: €3bnDec 2025: €2.5bnJan 2026: €2.8bnFeb 2026: €2.5bnMar 2026: €3.3bnApr 2026: €3bnMay 2026: €3.1bnJun 2026: €3.5bnJul 2026: €3.1bnAug 2026: €3.2bn 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 €32bn 90.3% +40.2%
United States €721.4m 2% +35.8%
Japan €667.9m 1.9% +7%
South Korea €545.8m 1.5% +6.6%
Hong Kong SAR China €364.9m 1% +48.1%
Vietnam €270.5m 0.8% +16.4%
Malaysia €187.6m 0.5% +32.1%
United Kingdom €126.2m 0.4% +12%

Same subheading in other tariffs

8507.60 Electric accumulators, including separators therefor: lithium-ion

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.

  • N363538 U.S. CBP 6 August 2026 · 8507.60.00.90

    The tariff classification of a power bank from China

  • N359659 U.S. CBP 31 March 2026 · 8507.60.00.90

    The tariff classification of a lithium-polymer battery from China

  • N359156 U.S. CBP 9 March 2026 · 8507.60.00.90

    The tariff classification of a battery assembly from China

  • N359078 U.S. CBP 3 March 2026 · 8507.60.00.90

    The tariff classification of a lithium-ion battery from China

  • 600016046 HMRC 27 July 2026 – 26 July 2029 · 8507 60 00 90

    Battery Energy Storage System Lithium-battery energy storage system, enabling bidirectional conversion between electrical energy and chemical energy. At the core of the lithium-battery energy storage system is the storage, release, and intelligent regulation of electrical energy, while ensuring…

  • 600015493 HMRC 7 May 2026 – 6 May 2029 · 8507 60 00 90

    A modular, stackable residential energy storage system One inverter module Multiple 5 kWh Lithium Iron Phosphate (LiFePO4) battery modules that are stacked vertically on site (1 to 6 modules, giving 5–30 kWh nominal capacity) A separate Connection Hub (AC combiner and protection unit) The complete…

  • 600014691 HMRC 10 March 2026 – 9 March 2029 · 8507 60 00 90

    A portable power bank that is used to recharge a number of different devices such as mobile phones. It consists of a lithium-ion battery in a plastic enclosure, complete with 2 USB ports for charging. There is a LED battery level indicator. The pictures of the power bank with the application show…

  • 600013063 HMRC 27 May 2025 – 26 May 2028 · 8507 60 00 90

    This product is the battery and device element that is to work with a prefilled pod that contains nicotine-containing e-liquid. This package contains one device in a sealed wrapper. (No prefilled Pods are supplied with this device.) When used with a replacement pod, this product is activated by…

82 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 85 →

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 Lithium-ion 2.7% p/st
2025 unchanged 2.7% p/st
2024 unchanged 2.7% p/st
2023 unchanged 2.7% p/st
2022 unchanged 2.7% p/st
2021 unchanged 2.7% p/st
2020 unchanged 2.7% p/st
2019 Lithium-ion 2.7% p/st

CN code 8507 60 00 is a line of the EU Combined Nomenclature under HS subheading 8507.60 (electric accumulators, including separators therefor: lithium-ion).

The third-country duty is 2.7%, and quantities are declared in p/st.

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 2.7%.

Imports of lithium-ion batteries (HS 8507.60) into the EU came to €35.4bn between September 2025 and August 2026 (up 38% on the year before); China supplied 90%, followed by United States.

For the same subheading, the UK duty is 2%, the Türkiye duty is 2.7%, the US duty is 3.4%, the Canada duty is 0%–7%, the Mexico duty is free, the Brazil duty is 25%, the Argentina duty is 0%–18%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2.7%–15% and the Nigeria duty is 20%.

EU member states imported goods of subheading 8507.60 worth US$48bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 7th with US$231m.

Questions and answers

What is the EU import duty for CN code 8507 60 00?

The third-country duty in the EU Combined Nomenclature is 2.7%; 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 8507 60 00?

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 8507.60 as a whole, the largest supplier from outside the EU in 2024 was China (US$25bn), followed by South Korea.

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Typical products

Everyday names, not part of the legal text.