Lithium Batteries: EU import duty and HS code
Loose lithium cells and packs carry duty plus strict transport and labelling obligations; a missing UN 38.3 test summary can stop a shipment at the border.
Typical duty
2.7%
HS code
8507.60.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €27.00 | €214.13 | €1,341.13 |
| France | €27.00 | €225.40 | €1,352.40 |
| Netherlands | €27.00 | €236.67 | €1,363.67 |
| Italy | €27.00 | €247.94 | €1,374.94 |
| Spain | €27.00 | €236.67 | €1,363.67 |
| Belgium | €27.00 | €236.67 | €1,363.67 |
| Austria | €27.00 | €225.40 | €1,352.40 |
| Ireland | €27.00 | €259.21 | €1,386.21 |
| Portugal | €27.00 | €259.21 | €1,386.21 |
| Finland | €27.00 | €287.39 | €1,414.39 |
Duty by tariff line
Lithium Batteries is not one tariff line. Under 8507.60.00 the EU applies 16 lines with rates from 2.7% to 2.7%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 2.7% | Cylindrical lithium-ion-accumulators or modules with:<br> <br>- a nominal capacity of 8,8 |
| 2.7% | Lithium-ion polymer accumulator pack equipped with a battery management system and can-bus |
| 2.7% | Rechargeable lithium-ion battery, based on lithium-iron-phosphate technology, with:<br> <b |
| 2.7% | Modules for the assembly of electric accumulators using lithium ferrophosphate technology |
| 2.7% | Lithium-ion rechargeable battery cell with:<br>- a length of 190mm or more but not more th |
| 2.7% | A lithium-ion-rechargeable battery pack in a specific housing suitable for operating in di |
| 2.7% | Cylindrical lithium-ion accumulator or module, with a length of 63 mm or more and a diamet |
| 2.7% | Modules for the assembly of lithium-ion battery packs, using a technology other than lithi |
| 2.7% | Lithium-ion battery module or accumulator, with:<br>- a length of 150mm or more, but not m |
| 2.7% | Lithium-ion accumulator, with<br> <br>-multiple connected lithium-ion accumulator cells,<b |
| 2.7% | Integrated battery system in a metal or plastic case with or without holders, consisting o |
| 2.7% | Prismatic lithium-ion electric accumulator with:<br> <br>-a width of 120,0 mm or more but |
Showing 12 of 16 lines. Source: EU Access2Markets, retrieved 2026-11-05.
Notes for lithium batteries
- UN 38.3 test summaries are required by carriers, not customs —but without them the goods often never leave the origin country.
- Batteries shipped inside a device follow a different HS line and duty treatment than batteries shipped separately.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Lithium Batteries FAQ
What duty rate applies to lithium batteries?
Around 2.7% for the EU MFN rate on 8507.60, subject to origin and any trade defence measures. Confirm in TARIC.
Are battery passports required?
The EU Battery Regulation introduces a digital battery passport for certain battery types; phase-in dates depend on the battery category.