Customs Import Tariff of Taiwan · CCC code · HS 8506.10
8506.10.90.10: Non-button type alkaline manganese primary cells and primary batteries
Alkaline (manganese dioxide) batteries
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
8506.10 Primary cells and primary batteries: manganese dioxide
UK 4% Third-country duty 4 tariff lines 
EU 4.7% Third-country duty 4 tariff lines 
Türkiye 4.7% Third-country duty 4 tariff lines 
USA 2.7% General (MFN) 1 tariff line 
Canada Free – 7% General (MFN) 2 tariff lines · average 3.5% 
Mexico Free General (MFN) 2 tariff lines 
Brazil Free – 14.4% General (MFN) 7 tariff lines · average 6.2% 
Argentina Free – 16% General (MFN) 14 tariff lines · average 10.3% 
Peru Free – 6% General (MFN) 6 tariff lines · average 2% 
New Zealand Free General (MFN) 4 tariff lines 
Japan Free General (MFN) 3 tariff lines 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 15% General (MFN) 4 tariff lines 
Nigeria 20% General (MFN) 2 tariff lines Taiwan lines: 8506.10
- 8506.10.10.00Manganese dioxide primary cells and primary batteries, for the lights of miner's safety caps
- 8506.10.21.00Manganese dioxide dry cells (neutral), of an external volume not exceeding 300 cm3
- 8506.10.22.00Manganese dioxide dry cells (neutral), of an external volume exceeding 300 cm3
- 8506.10.90.10Non-button type alkaline manganese primary cells and primary batteries
- 8506.10.90.90Other manganese dioxide primary cells and primary batteries
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.
- N356500 U.S. CBP
The tariff classification of an AA battery from China
- N342905 U.S. CBP
The tariff classification of a battery pack from China
- N340691 U.S. CBP
The tariff classification of outdoor accessory kits from China
- N299009 U.S. CBP
The tariff classification of alkaline batteries from China
6 rulings in total for this code
Legal notes
In the Customs Import Tariff of Taiwan, 8506.10.90.10 is one of 5 lines under subheading 8506.10, primary cells and primary batteries: manganese dioxide.
The column 1 rate is 2.5%, and quantities are declared in KGM.
For the same subheading, the UK duty is 4%, the EU duty is 4.7%, the Türkiye duty is 4.7%, the US duty is 2.7%, the Canada duty is 0%–7%, the Mexico duty is free, the Brazil duty is 0%–14.4%, the Argentina duty is 0%–16%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
Taiwan imported goods of subheading 8506.10 worth US$45m in 2024; the largest supplier was China.
Questions and answers
What is the Taiwan import duty for CCC code 8506.10.90.10?
The column 1 rate in the Customs Import Tariff of Taiwan is 2.5%; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Taiwan import these goods from?
For subheading 8506.10 as a whole, the largest supplier in 2024 was China (US$22m), followed by Indonesia.