EU Combined Nomenclature · CN code · HS 8549.13

8549 13 90

8549 13 90: Sorted by chemical type and not containing lead, cadmium: other

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8549 Electrical and electronic waste and scrap:
  2. Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:
  3. 8549 13 Sorted by chemical type and not containing lead, cadmium or mercury:
  4. 8549 13 90 Other

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 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 3

  • 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 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • 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

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: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 26 June 2024
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export control - Waste All third countries Regulation 1157/24 21 May 2026

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

EU: imports by month · HS 8549.13

last 12 months€897k-78.1% · previous 12 months
Average import price€0.10 per kg
Preferential rate42%
Jan 2024: €104kFeb 2024: €157kMar 2024: €82kApr 2024: €187kMay 2024: €75kJun 2024: €158kJul 2024: €206kAug 2024: €45kSept 2024: €859kOct 2024: €104kNov 2024: €1.8mDec 2024: €205kJan 2025: €193kFeb 2025: €201kMar 2025: €203kApr 2025: €165kMay 2025: €83kJun 2025: €149kJul 2025: €23kAug 2025: €79kSept 2025: €112kOct 2025: €32kNov 2025: €119kDec 2025: €30kJan 2026: €28kFeb 2026: €36kMar 2026: €79kApr 2026: €70kMay 2026: €48kJun 2026: €161kJul 2026: €84kAug 2026: €98k 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
United Kingdom €429k 47.8% -81.8%
Russia €297k 33.1% -51.4%
Norway €113k 12.6% +58.5%
Ukraine €25k 2.8% -60%
China €19k 2.1% -98.1%
Greenland €2k 0.3% —
United Arab Emirates €448 0% -67.7%
Saudi Arabia €414 0% —

Same subheading in other tariffs

8549.13 Sorted by chemical type and not containing lead, cadmium or mercury

EU lines: 8549.13

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.

  • 600012839 HMRC 10 April 2025 – 9 April 2028 · 8549 13 20 00

    Used and spent lithium batteries. Their previous use was in electric vehicles. They will be sent for Recycling -

Legal notes

Subheading 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 Other Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 Other Free —
2021 not in this year’s nomenclature — —
2020 not in this year’s nomenclature — —
2019 not in this year’s nomenclature — —

Code history

Since 2022; before, these goods were classified under 8548 10 99.

In the EU Combined Nomenclature, 8549 13 90 is one of 3 lines under subheading 8549.13, sorted by chemical type and not containing lead, cadmium or mercury.

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

In the 12 months to August 2026, the EU imported goods of subheading 8549.13 worth €897k (down 78% on the year before), at an average of €0.10 per kg; United Kingdom supplied 48%, followed by Russia.

For the same subheading, the UK duty is free, the Türkiye duty is 0%–4.7%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, 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 13% and the Nigeria duty is 20%.

EU member states imported goods of subheading 8549.13 worth US$11m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$766k.

Questions and answers

What is the EU import duty for CN code 8549 13 90?

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

Where does the EU import these goods from?

For subheading 8549.13 as a whole, the largest supplier from outside the EU in 2024 was China (US$1m), followed by the United Kingdom.

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