Subheading · Chapter 85 · Heading 8507

8507.90

8507.90: Electric accumulators, including separators therefor: parts

Battery parts

Official description Parts

8507.90 is the HS subheading for battery parts, under heading 8507 in chapter 85.

What you pay

Importing into UK

Customs duty 2% · specific or compound duty standard rate · across 10 national lines depends on the country of origin
Additional duties and charges 6 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8507 90 00 00 Parts
  2. Separators
  3. 8507 90 31 00 Of plastic film of a thickness not exceeding 40 micrometres
  4. 8507 90 31 10 For use in civil aircraft
  5. 8507 90 31 20 Separator for the manufacture of lithium-ion batteries, in rolls, made of transparent, microporous, acrylic acid grafted polyethylene film, with: -a width of 98 mm or more but not more than 170 mm, -a thickness of 15 µm or more but not more than 36 µm 2%
  6. 8507 90 31 30 Separator for the manufacture of lithium-ion batteries, in rolls, made of microporous monolayer film of polypropylene or a microporous trilayer film of polypropylene, polyethylene and polypropylene, each film with: -zero transversal production direction (td) shrinkage, -a total thickness of 8 μm or more, but not more than 40 μm, -a width of 15 mm or more, but not more than 900 mm, -a length of more than 200 m, but not more than 8 000 m, -an average pore size between 0.02 μm and 0.1 μm, -whether or not coated with surfactant, -whether or not coated on 1 or 2 sides with a ceramic layer of min 1 μm thickness or more, but not more than 5 μm, -whether or not coated on 1 or 2 sides with a sticky binder, pvdf type or similar of min 0.5 μm thickness or more, but not more than 5 μm 2%
  7. 8507 90 31 40 Separator for the manufacture of lithium-ion batteries made of a multi-porous multilayer separator foil with: -one microporous polyethylene layer between two microporous polypropylene layers and whether or not coated with aluminium oxide on both sides, -a width of 65 mm or more but not more than 170 mm, -a total thickness of 10 µm or more but not more than 30 µm, -a porosity of 25% (vol.) or more but not more than 65% (vol.) 2%
  8. 8507 90 31 90 Other 2%
  9. 8507 90 39 00 Other
  10. 8507 90 39 10 For use in civil aircraft
  11. 8507 90 39 90 Other 2%
  12. 8507 90 80 00 Other
  13. 8507 90 80 10 For use in civil aircraft
  14. 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 2%
  15. 8507 90 80 90 Other 2%

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

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 3 of 10 lines
  • 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 10 lines
  • 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)
    Tariff lines
    on 3 of 10 lines
  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 10 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
    Belarus, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    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 schemeCountriesRate
standard rate (no agreement)—2%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, 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

last 12 months£68.3m+31.9% · previous 12 months
Average import price£9.95 per kg
Jan 2024: £18.1mFeb 2024: £21.4mMar 2024: £3mApr 2024: £6.8mMay 2024: £2.9mJun 2024: £3.1mJul 2024: £2.8mAug 2024: £2.7mSept 2024: £2.8mOct 2024: £3.9mNov 2024: £4.6mDec 2024: £2.3mJan 2025: £3.5mFeb 2025: £3.6mMar 2025: £3.9mApr 2025: £5.9mMay 2025: £4.1mJun 2025: £5mJul 2025: £4.9mAug 2025: £7.3mSept 2025: £4.2mOct 2025: £8mNov 2025: £7.1mDec 2025: £3.2mJan 2026: £2.4mFeb 2026: £3.7mMar 2026: £7.8mApr 2026: £6.1mMay 2026: £3mJun 2026: £5.9mJul 2026: £8mAug 2026: £9m 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 £38.1m 55.8% +95.5%
United States £6.7m 9.7% +4.3%
South Korea £3.6m 5.2% -24.1%
Poland £3.2m 4.8% +77.9%
Germany £3m 4.3% -44.2%
Spain £2.1m 3.1% -4.5%
Czechia £1.5m 2.2% -9.7%
Australia £1.4m 2.1% +5,204%

Same subheading in other tariffs

World trade in 2024

8507.90 · US$7bn

Trade value (US$) no reported trade < US$347kUS$347k+US$20m+US$138m+> US$393m

Exports: 132
  1. China: US$3bn
  2. South Korea: US$486m
  3. Japan: US$408m
  4. Germany: US$393m
  5. Poland: US$363m
  6. United States: US$322m
  7. Mexico: US$265m
  8. Czechia: US$223m
  9. Hungary: US$211m
  10. Vietnam: US$198m
  11. Malaysia: US$181m
  12. Slovakia: US$177m
  13. Canada: US$138m
  14. Italy: US$131m
  15. France: US$121m
  16. United Kingdom: US$102m
  17. Austria: US$81m
  18. Spain: US$57m
  19. Türkiye: US$55m
  20. Philippines: US$50m
  21. Luxembourg: US$48m
  22. Thailand: US$37m
  23. Indonesia: US$34m
  24. United Arab Emirates: US$32m
  25. Slovenia: US$31m
  26. India: US$30m
  27. Romania: US$28m
  28. Hong Kong SAR China: US$26m
  29. Netherlands: US$23m
  30. Bulgaria: US$23m
  31. North Macedonia: US$22m
  32. Taiwan: US$20m
  33. Brazil: US$20m
  34. Switzerland: US$20m
  35. Tunisia: US$17m
  36. Sweden: US$17m
  37. Belgium: US$9m
  38. Colombia: US$6m
  39. Croatia: US$6m
  40. Finland: US$6m
  41. Serbia: US$6m
  42. Singapore: US$5m
  43. Greece: US$4m
  44. Israel: US$4m
  45. Malta: US$3m
  46. Denmark: US$3m
  47. Portugal: US$3m
  48. Australia: US$3m
  49. Norway: US$2m
  50. South Africa: US$2m
  51. Morocco: US$2m
  52. Kuwait: US$1m
  53. Estonia: US$1m
  54. Egypt: US$1m
  55. Saudi Arabia: US$1m
  56. Ireland: US$888k
  57. Ecuador: US$619k
  58. Argentina: US$601k
  59. Peru: US$580k
  60. Lithuania: US$510k

Top exporters

RankCountryValueShare
1 China US$3bn 38.9%
2 South Korea US$486m 6.7%
3 Japan US$408m 5.6%
4 Germany US$393m 5.4%
5 Poland US$363m 5%
6 United States US$322m 4.4%
7 Mexico US$265m 3.6%
8 Czechia US$223m 3.1%
9 Hungary US$211m 2.9%
10 Vietnam US$198m 2.7%

Top importers

RankCountryValueShare
1 United States US$3bn 34.3%
2 Germany US$543m 7.4%
3 Hungary US$427m 5.9%
4 China US$416m 5.7%
5 India US$371m 5.1%
6 Poland US$363m 5%
7 Vietnam US$317m 4.3%
8 Mexico US$264m 3.6%
9 South Korea US$144m 2%
10 Singapore US$132m 1.8%

Binding rulings for similar goods 17

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

  • N348886 U.S. CBP 29 May 2025 · 8507.90.80.00

    The tariff classification of a battery housing from Serbia

  • N348499 U.S. CBP 20 May 2025 · 8507.90.80.00

    The tariff classification of a cold plate 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

In the UK Global Tariff, subheading 8507.90 covers 10 tariff lines and the duty is 2%.

The EU Combined Nomenclature divides subheading 8507.90 into 3 tariff lines; the duty is 2.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported battery parts worth £68.3m (up 32% on the year before), at an average of £9.95 per kg; China supplied 56%, followed by United States.

World trade in battery parts reached US$7bn in 2024, up 20.9% on 2023.

China was the largest exporter with 38.9% of the total, ahead of South Korea.

Products classified here

Questions and answers

What is the HS code for electric accumulators, including separators therefor: parts?

Electric accumulators, including separators therefor: parts fall under HS subheading 8507.90, part of heading 8507, in section XVI of the Harmonized System.

What is the import duty on electric accumulators in the UK?

Under the UK Global Tariff, imports under 8507.90 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on electric accumulators in the EU?

Under the EU Combined Nomenclature, imports under 8507.90 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most electric accumulators?

China, with US$3bn in 2024 (38.9% of world exports).

Which countries can export battery parts 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 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on battery parts?

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 battery parts from?

In the 12 months to August 2026, the largest suppliers were China (56%), United States (10%) and South Korea (5%), out of total imports of £68.3m.