Subheading · Chapter 85 · Heading 8549

8549.91

8549.91: Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

Subheading 8549.91 belongs to heading 8549 (electrical and electronic waste and scrap) in chapter 85.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8549 91 00 00 Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs) Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
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£4k-96.7% · previous 12 months
Average import price£1.24 per kg
Mar 2024: £44kMay 2024: £13kJun 2024: £16kOct 2024: £118kNov 2024: £2kMar 2025: £1kMar 2026: £937Jul 2026: £10Aug 2026: £3k
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 States £3k 76.3% —
Germany £937 23.5% —
United Kingdom £10 0.3% —
China £0 0% -100%
Spain £0 0% -100%

Same subheading in other tariffs

World trade in 2024

8549.91 · US$13.5m

Trade value (US$) no reported trade < US$22.1kUS$22.1k+US$382k+US$831.5k+> US$2.2m

Exports: 46
  1. Denmark: US$3.4m
  2. Ireland: US$2.2m
  3. China: US$1.6m
  4. Mexico: US$1.1m
  5. Singapore: US$831.5k
  6. Kuwait: US$704.8k
  7. Germany: US$574.4k
  8. Spain: US$514.9k
  9. Bulgaria: US$495.6k
  10. Netherlands: US$443.3k
  11. United States: US$382k
  12. Canada: US$325.8k
  13. United Kingdom: US$176.8k
  14. Slovenia: US$159.4k
  15. France: US$105.4k
  16. Czechia: US$85.2k
  17. Italy: US$71.8k
  18. Croatia: US$64k
  19. Sweden: US$54.1k
  20. Greece: US$47.2k
  21. Bosnia & Herzegovina: US$22.6k
  22. India: US$22.1k
  23. Morocco: US$18.8k
  24. Iceland: US$15.1k
  25. Switzerland: US$13.9k
  26. Austria: US$12.8k
  27. Hong Kong SAR China: US$12.3k
  28. Poland: US$5.5k
  29. Japan: US$5.3k
  30. Latvia: US$5.3k
  31. United Arab Emirates: US$4.5k
  32. Israel: US$4.2k
  33. South Africa: US$3.8k
  34. Slovakia: US$3.3k
  35. St Barthélemy: US$1.9k
  36. Türkiye: US$1.3k
  37. Estonia: US$900
  38. Malaysia: US$900
  39. Taiwan: US$900
  40. Belgium: US$500
  41. South Korea: US$400
  42. Chile: US$200
  43. Finland: US$100
  44. Lithuania: US$100
  45. Luxembourg: US$0
  46. Malta: US$0

Top exporters

RankCountryValueShare
1 Denmark US$3.4m 25%
2 Ireland US$2.2m 16.6%
3 China US$1.6m 11.9%
4 Mexico US$1.1m 8%
5 Singapore US$831.5k 6.2%
6 Kuwait US$704.8k 5.2%
7 Germany US$574.4k 4.3%
8 Spain US$514.9k 3.8%
9 Bulgaria US$495.6k 3.7%
10 Netherlands US$443.3k 3.3%

Top importers

RankCountryValueShare
1 Sweden US$3.2m 23.7%
2 Portugal US$2.7m 20.3%
3 Bulgaria US$2.6m 19.6%
4 United States US$1.4m 10.5%
5 India US$711.6k 5.3%
6 Greece US$417.2k 3.1%
7 Italy US$295.3k 2.2%
8 Romania US$289.1k 2.1%
9 Singapore US$274.4k 2%
10 Germany US$267.9k 2%

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.

  1. GB Sanctions · Applies from:

    The Iran (Sanctions) (Amendment) Regulations 2026

    S.I. 2026/983 · Source: legislation.gov.uk

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1846 of 23 July 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R1846 · Source: eur-lex.europa.eu

  3. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1848 of 23 July 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R1848 · Source: eur-lex.europa.eu

  4. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

Code history

Since 2022; before, these goods were classified under 8548.10.

The UK Global Tariff has one tariff line for subheading 8549.91; the duty is duty-free.

Subheading 8549.91 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

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 Free.

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

Imports of these goods into the UK came to £4k between September 2025 and August 2026 (down 97% on the year before); United States supplied 76%, followed by Germany.

In 2024, countries exported these goods worth US$13.5m (−41.5% year on year).

The largest exporter was Denmark (US$3.4m), followed by Ireland.

Questions and answers

What is the HS code for containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)?

Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) fall under HS subheading 8549.91, part of heading 8549, in section XVI of the Harmonized System.

What is the import duty on containing primary cells, primary batteries… in the UK?

Under the UK Global Tariff, imports under 8549.91 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on containing primary cells, primary batteries… in the EU?

Under the EU Combined Nomenclature, imports under 8549.91 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most containing primary cells, primary batteries…?

Denmark, with US$3.4m in 2024 (25% of world exports).

Which countries can export these goods 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were United States (76%), Germany (24%) and United Kingdom (0%), out of total imports of £4k.

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