EU Combined Nomenclature · CN code · HS 8507.90

8507 90 80

8507 90 80: Battery parts: Electric accumulators, including separators therefor: parts, other

Battery parts

Not declarable on its own: use one of its 3 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 90 Parts:
  3. 8507 90 80 Other

What you pay

Importing into EU

Customs duty 2.7% standard rate depends on the country of origin
Additional duties and charges 6 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 7

  • 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 90 80 55 Top cap or housing made of aluminium or ferrous alloy or stainless steel: -whether or not including parts made of aluminum and aluminium alloy, -with or without sealing elements or other elements made of polymer material, -with or without a "current interrupt device " and an "evacuation valve" -with or without plastic sockets -with an outer diameter of 17 mm or more, but not more than 18 mm, or rectangular with: -length not greater than 450 mm, -width not greater than 200 mm, and -hight not greater than 150 mm, for use in the manufacture of lithium-ion batteries
    Applies to goods from
    all countries except Belarus, Russia
    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 90 80 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 90 80 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 90 80 10For use in civil aircraft
8507 90 80 55Top cap or housing made of aluminium or ferrous alloy or stainless steel: -whether or not including parts made of aluminum and aluminium alloy, -with or without sealing elements or other elements made of polymer material, -with or without a "current interrupt device " and an "evacuation valve" -with or without plastic sockets -with an outer diameter of 17 mm or more, but not more than 18 mm, or rectangular with: -length not greater than 450 mm, -width not greater than 200 mm, and -hight not greater than 150 mm, for use in the manufacture of lithium-ion batteries
8507 90 80 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 4 November 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 · 4 November 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 8507.90

last 12 months€1.2bn+13.6% · previous 12 months
Average import price€10.43 per kg
Preferential rate32%
Jan 2024: €81.7mFeb 2024: €99mMar 2024: €100.9mApr 2024: €110.1mMay 2024: €91.9mJun 2024: €92.7mJul 2024: €99.9mAug 2024: €90.1mSept 2024: €102mOct 2024: €96.1mNov 2024: €87.5mDec 2024: €64.6mJan 2025: €98mFeb 2025: €93.3mMar 2025: €94.6mApr 2025: €109mMay 2025: €82.7mJun 2025: €89.2mJul 2025: €90.4mAug 2025: €88.5mSept 2025: €99.2mOct 2025: €98mNov 2025: €81.5mDec 2025: €81.6mJan 2026: €95.8mFeb 2026: €90.9mMar 2026: €112.7mApr 2026: €117.7mMay 2026: €118mJun 2026: €129.2mJul 2026: €112.3mAug 2026: €107.7m 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 €659.9m 53% +17.4%
South Korea €208.5m 16.8% +0%
Serbia €121.1m 9.7% +23.8%
United Kingdom €83.6m 6.7% -6.1%
Vietnam €40.4m 3.2% +69.8%
United States €29.4m 2.4% +20%
North Macedonia €20.2m 1.6% -19.2%
Türkiye €15.2m 1.2% +22.6%

Same subheading in other tariffs

8507.90 Electric accumulators, including separators therefor: parts

EU lines: 8507.90

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.

  • N359756 U.S. CBP 27 March 2026 · 8507.90.80.00

    The tariff classification of an enclosure weldment from China

  • N353720 U.S. CBP 7 October 2025 · 8507.90.80.00

    The tariff classification of end plate assemblies from South Korea

  • N351604 U.S. CBP 11 August 2025 · 8507.90.80.00

    The tariff classification of a frame component from South Korea

  • N351340 U.S. CBP 5 August 2025 · 8507.90.80.00

    The tariff classification of battery components from China

  • 600011653 HMRC 28 October 2024 – 27 October 2027 · 8507 90 80 90

    The Aluminium Battery Housing is used to house battery cells and is used in electricity powered passenger vehicles. It is made from High Strength Aluminium Alloy. The manufacturing process includes extrusion, machining and welding. The housing is used to hold multiple battery cells.

  • 600010760 HMRC 11 July 2024 – 10 July 2027 · 8507 90 80 90

    The Product is a partially complete vanadium flow battery (non functional, essentially it is a part of a battery) The individual parts that make up the battery are assembled at a contract manufacturer; these will be shipped in a container. The flow battery comprises of: • Rigid metal outer…

  • 600010365 HMRC 24 April 2024 – 23 April 2027 · 8507 90 80 90

    The Terminal Strip 'aluminium profile' does not carry current, it is purely mechanical not electrical The terminal strip clamps the cell module to the housing using four screw connections. The terminal strip has holes into which hole clips are inserted for cable fastening. • The terminal strip is…

17 rulings in total for this code

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 90 30 and 8507 90 80 · Parts

These subheadings do not include connecting parts of accumulator elements (subheading 8536 90 95).

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 Other 2.7% —
2025 unchanged 2.7% —
2024 unchanged 2.7% —
2023 unchanged 2.7% —
2022 unchanged 2.7% —
2021 unchanged 2.7% —
2020 unchanged 2.7% —
2019 Other 2.7% —

In the EU Combined Nomenclature, 8507 90 80 is one of 3 lines under subheading 8507.90, electric accumulators, including separators therefor: parts.

The third-country duty is 2.7%, and quantities are declared in —.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 2.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported battery parts (HS 8507.90) worth €1.2bn (up 14% on the year before), at an average of €10.43 per kg; China supplied 53%, followed by South Korea.

For the same subheading, the UK duty is 2%, the Türkiye duty is 2.7%, the US duty is 3.4%–3.5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 16%, the Argentina duty is 16%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2.7%–5% and the Nigeria duty is 10%.

EU member states imported goods of subheading 8507.90 worth US$2bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$66m.

Questions and answers

What is the EU import duty for CN code 8507 90 80?

The third-country duty in the EU Combined Nomenclature is 2.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 8507 90 80?

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 8507.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$388m), followed by South Korea.

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Typical products

Everyday names, not part of the legal text.