HS Code 8549.14 : Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, unsorted and not containing lead, cadmium or mercury is 8549.14. Under the 2026 Sri Lanka (Customs), the representative MFN general duty rate is coverage in progress [Sri Lanka Customs].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .14
.14
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Sri Lanka (Sri Lanka Customs Tariff 2026)
8549.14
MODULE 5: SRI LANKA IMPORT DUTY & 18% VAT BREAKDOWN
Import VAT / Tax Rate
18% VAT
Local Tax Rate
Notice: Sri Lanka customs entry, tariff classification, MFN duty rates, and 18% VAT are governed by Sri Lanka Customs. Always verify declarable lines with Sri Lanka Customs prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FCC (FCC): FCC Equipment Authorization Form 740 (RF Devices)
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury
MODULE 11: Sri Lanka Customs Advance Ruling System
Legally binding advance tariff rulings issued by Sri Lanka Customs for HS 8549.14.
Query official Customs portal:
Search Official Customs Portal for 8549.14 →Sri Lanka Declarable Tariff Schedule (8549.14)
National line-level (8/10-digit) detail for Sri Lanka (Customs): coverage in progress.
Universal 6-digit WCO backbone applied rate: coverage in progress. Confirm the full national commodity code at the official source (Sri Lanka Customs).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8549.11 | Subheading under Heading 8549 | Compare Subheading 8549.11 → |
| 8549.12 | Subheading under Heading 8549 | Compare Subheading 8549.12 → |
| 8549.13 | Subheading under Heading 8549 | Compare Subheading 8549.13 → |
| 8549.19 | Subheading under Heading 8549 | Compare Subheading 8549.19 → |
| 8549.21 | Subheading under Heading 8549 | Compare Subheading 8549.21 → |
| 8549.29 | Subheading under Heading 8549 | Compare Subheading 8549.29 → |
| 8549.31 | Subheading under Heading 8549 | Compare Subheading 8549.31 → |
| 8549.39 | Subheading under Heading 8549 | Compare Subheading 8549.39 → |
Official Primary Sources & Authority References
USITC HTS Chapter 85 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury.
CBP CROSS Ruling Database (8549.14) ↗
Binding customs classification precedents for Heading 8549.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury?
Under WCO Harmonized System 2022 and United States (USITC HTS), Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury is classified under HS 8549.14 (Heading 8549, Chapter 85). The representative LK MFN general duty rate is coverage in progress.
How is HS 8549.14 distinguished within Heading 8549 (Electrical and electronic waste and scrap)?
Heading 8549 covers Electrical and electronic waste and scrap. Subheading 8549.14 specifically isolates Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8549.
What are the primary candidate subheadings related to HS 8549.14?
Related subheadings under Heading 8549 include 8549.11, 8549.12, 8549.13, 8549.19, 8549.21, 8549.29, 8549.31, 8549.39. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 8549.14 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury?
Commercial shipments of Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 8549.14?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 8549.14 in Sri Lanka?
Commercial imports of Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators, Unsorted and not containing lead, cadmium or mercury under HS 8549.14 into Sri Lanka are subject to 18% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Sri Lanka?
The customs de minimis threshold for import shipments into Sri Lanka is LKR threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Sri Lanka?
Customs declarations, import duty assessments, and Sri Lanka Customs Advance Ruling System for HS 8549.14 are administered by Sri Lanka Customs.
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