HS Code for Lithium-Ion Battery
The HS code for lithium-ion battery is 850760 — “Electric accumulators, including separators therefor — Lithium-ion.”
This falls under Chapter 85 – Electrical machinery and equipment, Heading 8507 – Electric accumulators.
Last verified: July 2026 · Source: WCO Harmonized System 2022
Classification reasoning
Chapter 85 covers electrical equipment, and Heading 8507 specifically covers 'electric accumulators' — rechargeable batteries, as opposed to single-use primary cells (which fall under Heading 8506 instead). Within 8507, the subheading depends on the battery chemistry: lithium-ion cells (850760) are by far the most commonly shipped type today, covering everything from phone batteries to power banks to EV battery packs. Lead-acid batteries, nickel-cadmium, and nickel-metal-hydride each have their own subheadings — see the table below. If you are shipping a specific product, confirm the chemistry before using this code, since misclassifying battery chemistry is a common and costly customs error (batteries are also frequently flagged for dangerous-goods documentation regardless of HS code).
Related HS codes for lithium-ion battery variants
| Variant | HS Code | Why it differs |
|---|---|---|
| Lithium-ion (rechargeable) | 850760 | Most common — phones, laptops, power banks, EVs |
| Lead-acid (e.g. car batteries) | 850710 / 850720 | Split by 'starting' (engine) vs. other use |
| Nickel-cadmium | 850730 | Older rechargeable type, declining use |
| Nickel-metal hydride | 850750 | Common in hybrid vehicles, some consumer electronics |
| Single-use (non-rechargeable, e.g. AA alkaline) | 8506 (separate heading) | Primary cells, not accumulators |
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Try the HS Code FinderImport duty rates for lithium-ion battery (850760) by country
Verified — July 2026
| Country | Duty Rate | VAT/GST | De Minimis |
|---|---|---|---|
| United States | 3.4% | – | Abolished / suspended |
| United Kingdom | 2.7% | 20% | £135 (ending October 1, 2028) |
| Canada | 0% (standard consumer packs) | 5% GST | CA$150 (courier) / CA$20 (post) |
| Australia | 5% | 10% GST | AU$1,000 |
| Germany (EU) | 2.7% | 19% | Replaced |
United States: China-origin shipments face substantial additional Section 301-related tariffs — see caveat below; do not rely on a fixed China rate
United Kingdom: Dangerous-goods clearance protocols apply regardless of duty
Canada: Some specialized variants (e.g. e-bike systems) may attract up to ~7% — confirm subheading
Germany (EU): €150 exemption ended July 1, 2026; €3 flat duty per tariff category applies, plus separate €2 handling fee expected from November 1, 2026
Example: landed cost for a $50 product shipped to the US (non-China origin)
Product value: $50.00
Duty (3.4%): $1.70
VAT/GST (0%): $0.00
Estimated landed cost: $51.70
(US has no VAT; state sales tax may apply separately at point of sale. The $800 de minimis exemption no longer applies, so this shipment requires formal/informal entry regardless of the low value.)
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