HS Code for Lithium Batteries (China (GACC / 中国海关))
PRIMARY CLASSIFICATION RESULT (China (GACC / 中国海关))
The HS code for Lithium Batteries is 8507.60 (Lithium-ion batteries). The China MFN duty rate is 7.00 %. [Official Source].
8507.60 = lithium-ion accumulators (rechargeable); primary lithium cells differ (8506).
Lithium Batteries (HS 8507.60) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 3.4% | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 0.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 0.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | Free | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 5.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 7.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | Free | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 10.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 0.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 8507.60 | Lithium-ion batteries | Lithium-ion batteries | View 8507.60 → |
| 8506.80 | Other primary cells and primary batteries | Other primary cells and primary batteries | View 8506.80 → |
Official Primary Sources & Authority References
GACC Customs Tariff ↗
General Administration of Customs of China official 8-digit tariff schedule for Lithium Batteries.
税委会 (Customs Tariff Commission) ↗
State Council Tariff Commission official MFN and provisional tariff decrees.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Lithium Batteries Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Lithium Batteries?
The primary 6-digit Harmonized System (HS) code for Lithium Batteries is HS 8507.60 (Lithium-ion batteries).
What is the China (GACC / 中国海关) general import duty for Lithium Batteries?
Under the 2026 GACC China Customs Import Tariff, representative MFN general duty rates for Lithium Batteries under HS 8507.60 are 7.00 %.
Are there alternative candidate subheadings for Lithium Batteries?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 850760, 850680.
What mandatory import documents are required for Lithium Batteries?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Lithium Batteries?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Lithium Batteries?
Import fees are assessed on entered customs value under destination regulations.
💬
Ask Jack — Customs Lookup