Subheading · Chapter 85 · Heading 8506
8506.50: Primary cells and primary batteries: lithium
Lithium primary batteries
Official description Lithium
8506.50 is the HS subheading for lithium primary batteries, under heading 8506 in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8506 50 00 00 Lithium 4%p/st
- 8506 50 10 00 Cylindrical cells 4%p/st
- 8506 50 30 00 Button cells 4%p/st
- 8506 50 90 00 Other 4%p/st
- 8506 50 90 10 Lithium iodine single cell battery the dimensions of which do not exceed 9 mm × 23 mm × 45 mm and a voltage of not more than 2.8 v 4%p/st
- 8506 50 90 30 Lithium-iodine or lithium-silver vanadium oxide single cell battery of dimensions of not more than 28 mm × 45 mm × 15 mm and a capacity of not less than 1.05 ah 4%p/st
- 8506 50 90 90 Other 4%p/st
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 4
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- 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
- 2020 No. 1431
- 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
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 3 of 5 lines
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- S.I. 2019/461, S.I. 2019/411
- Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £44.6m | 47.9% | +19.7% |
 United States | £12.7m | 13.6% | -18.3% |
 France | £6m | 6.4% | +11.8% |
 Japan | £5.4m | 5.8% | +11.4% |
 Singapore | £4.5m | 4.8% | -13% |
 Germany | £3.5m | 3.8% | -20.3% |
 Indonesia | £3.1m | 3.3% | -8.9% |
 South Korea | £2m | 2.2% | -21% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$57.9kUS$57.9k+US$3.7m+US$53.7m+> US$225.8m
Exports: 151
- China: US$997.2m
- United States: US$532.3m
- Indonesia: US$295.1m
- Germany: US$228.4m
- Singapore: US$225.8m
- Japan: US$221.2m
- South Korea: US$148.9m
- France: US$144.8m
- Israel: US$140.5m
- Netherlands: US$99.4m
- Poland: US$86.8m
- Hong Kong SAR China: US$68.5m
- United Kingdom: US$65.2m
- Malaysia: US$54.9m
- Romania: US$53.7m
- Canada: US$50.1m
- Czechia: US$33.9m
- Belgium: US$32.5m
- Norway: US$27.7m
- Taiwan: US$27.6m
- Switzerland: US$24.8m
- Italy: US$23.4m
- Denmark: US$21.8m
- Mexico: US$20.7m
- Spain: US$15.4m
- Austria: US$15.3m
- South Africa: US$14.7m
- Hungary: US$14.6m
- Sweden: US$13m
- Thailand: US$8.5m
- Australia: US$7.7m
- India: US$7.2m
- Vietnam: US$6.8m
- Slovakia: US$6.1m
- Ireland: US$5.5m
- Kazakhstan: US$4m
- Philippines: US$4m
- Estonia: US$3.7m
- North Macedonia: US$3.2m
- Serbia: US$3.2m
- Slovenia: US$2.6m
- Finland: US$2.6m
- Lithuania: US$2.5m
- Türkiye: US$2.5m
- Bulgaria: US$2.3m
- Luxembourg: US$2.1m
- Croatia: US$1.9m
- Greece: US$1.5m
- Saudi Arabia: US$1.4m
- Latvia: US$1.2m
- Portugal: US$1.2m
- Dominican Republic: US$882.2k
- Ukraine: US$806.7k
- Colombia: US$705.2k
- Bahrain: US$671.5k
- United Arab Emirates: US$662k
- New Zealand: US$605.8k
- Egypt: US$509.3k
- Brazil: US$418k
- Tunisia: US$399.5k
Trade value (US$) no reported trade < US$649.7kUS$649.7k+US$6.1m+US$44m+> US$156.1m
Imports: 219
- United States: US$450.6m
- Germany: US$313.4m
- Mexico: US$226.4m
- Singapore: US$186m
- Hong Kong SAR China: US$182.7m
- Malaysia: US$172.2m
- China: US$156.1m
- Netherlands: US$134.7m
- United Kingdom: US$117.8m
- France: US$113.3m
- Poland: US$109m
- Switzerland: US$99.7m
- Ireland: US$89.4m
- Canada: US$88.6m
- Italy: US$86.4m
- Czechia: US$79.7m
- Belgium: US$65.9m
- Indonesia: US$58.6m
- Vietnam: US$56.2m
- Japan: US$54.4m
- Spain: US$44.9m
- Romania: US$44m
- Sweden: US$42.3m
- Denmark: US$40.8m
- South Korea: US$39.7m
- Austria: US$37.5m
- India: US$36.7m
- Australia: US$35.9m
- Taiwan: US$34.9m
- Norway: US$34.8m
- Russia: US$34.4m
- Brazil: US$33m
- Thailand: US$32.7m
- Israel: US$27.2m
- United Arab Emirates: US$24.2m
- Türkiye: US$24.1m
- Ukraine: US$22.3m
- Slovakia: US$22.3m
- Hungary: US$20.3m
- Philippines: US$20.3m
- Finland: US$16.7m
- Saudi Arabia: US$15.8m
- Morocco: US$14.2m
- Greece: US$12.7m
- New Zealand: US$12m
- Argentina: US$10.7m
- Kenya: US$10.2m
- Tunisia: US$9.9m
- Portugal: US$9.3m
- Lithuania: US$7.4m
- Zambia: US$7.2m
- Serbia: US$6.5m
- Nigeria: US$6.3m
- Kazakhstan: US$6.1m
- Bulgaria: US$6.1m
- South Africa: US$6m
- Kuwait: US$5.4m
- Luxembourg: US$5.3m
- Chile: US$5.3m
- Slovenia: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$997.2m | 26.3% |
| 2 | United States | US$532.3m | 14% |
| 3 | Indonesia | US$295.1m | 7.8% |
| 4 | Germany | US$228.4m | 6% |
| 5 | Singapore | US$225.8m | 6% |
| 6 | Japan | US$221.2m | 5.8% |
| 7 | South Korea | US$148.9m | 3.9% |
| 8 | France | US$144.8m | 3.8% |
| 9 |  Israel | US$140.5m | 3.7% |
| 10 |  Netherlands | US$99.4m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$450.6m | 11.9% |
| 2 | Germany | US$313.4m | 8.3% |
| 3 |  Mexico | US$226.4m | 6% |
| 4 | Singapore | US$186m | 4.9% |
| 5 |  Hong Kong SAR China | US$182.7m | 4.8% |
| 6 |  Malaysia | US$172.2m | 4.5% |
| 7 | China | US$156.1m | 4.1% |
| 8 | Netherlands | US$134.7m | 3.6% |
| 9 | United Kingdom | US$117.8m | 3.1% |
| 10 | France | US$113.3m | 3% |
Binding rulings for similar goods 5
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.
- N286124 U.S. CBP
The tariff classification of two battery packs consisting of various Battery Cells from various countries (China, Japan, Taiwan, Korea).
- H192478 U.S. CBP
Revocation of NY N093423; Classification of a PowerCap and a PowerCap with Crystal from the Philippines
- 600011447 HMRC
A 24pc pack of Lithium Cell Button Batteries. Can be used in calculators, watches etc. This product comes packaged in a blister card.
- 600011448 HMRC
This product is a pack of 16pc ag13 of Lithium Cell Button Batteries. Packaged in a blister card.
- 600010796 HMRC
A 6pc 3v of Lithium Cell Button Batteries. These are ideal to use in calculators, watches, key fobs etc. They come packed in a blister card.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions · Applies from:
The Iran (Sanctions) (Amendment) Regulations 2026
S.I. 2026/983 · Source: legislation.gov.uk
- Tariff change
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
The UK Global Tariff divides subheading 8506.50 into 5 tariff lines; the duty is 4%.
In the EU Combined Nomenclature, subheading 8506.50 covers 3 tariff lines and the duty is 4.7%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 4%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of lithium primary batteries into the UK came to £93.3m between September 2025 and August 2026 (up 1% on the year before); China supplied 48%, followed by United States.
In 2024, countries exported lithium primary batteries worth US$3.8bn (+1.5% year on year).
The largest exporter was China (US$997.2m), followed by the United States.
Questions and answers
What is the HS code for primary cells and primary batteries: lithium?
Primary cells and primary batteries: lithium fall under HS subheading 8506.50, part of heading 8506, in section XVI of the Harmonized System.
What is the import duty on primary cells and primary batteries: lithium in the UK?
Under the UK Global Tariff, imports under 8506.50 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on primary cells and primary batteries: lithium in the EU?
Under the EU Combined Nomenclature, imports under 8506.50 from countries without a preferential agreement are charged at 4.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most primary cells and primary batteries: lithium?
China, with US$997.2m in 2024 (26.3% of world exports).
Which countries can export lithium primary batteries to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 4% applies. Pick a country above to see its rate.
Is there anti-dumping duty on lithium primary batteries?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import lithium primary batteries from?
In the 12 months to August 2026, the largest suppliers were China (48%), United States (14%) and France (6%), out of total imports of £93.3m.