HS Code for Lithium Batteries: 8507 Explained, Subheadings, Duty, and Dangerous Goods Rules

The HS code for lithium batteries is heading 8507, electric accumulators, with lithium-ion under 8507.60. The classification is usually the easy part. What catches importers is that lithium batteries are dangerous goods, so the same shipment also needs UN 38.3 test certification, Class 9 labelling, and compliant packaging, and any one missing stops the goods faster than a tariff could. This guide gives the subheadings, the duty position, and the dangerous goods rules that travel with the code.

Lithium batteries classify under Harmonized System heading 8507, electric accumulators, with lithium-ion cells and batteries under subheading 8507.60. The base duty is often low or zero in major markets, but lithium batteries are regulated as Class 9 dangerous goods and require UN 38.3 test certification, correct labelling, and compliant packaging to ship and clear, which is a separate requirement from classification and duty.

What is HS 8507? Heading 8507 covers electric accumulators, rechargeable batteries, including lead-acid, nickel-metal hydride, nickel-cadmium, and lithium-ion, along with their parts.

What is HS 8507.60? Subheading 8507.60 covers lithium-ion accumulators: the rechargeable lithium-ion batteries used in electronics, electric vehicles, and energy storage systems. Some markets subdivide it further at the national level.

The 8507 Subheadings That Matter

Classification within 8507 turns on the battery chemistry. These are the lines that matter in practice.

The precise national line matters too: the US extends these to ten-digit HTSUS codes and the EU to eight-digit CN codes. You can look up your product with our free HS Code Finder, and confirm any US line against the official US Harmonized Tariff Schedule.

HS Code for Lithium Batteries: What Duty Does 8507.60 Pay?

Duty on lithium-ion batteries varies more by market than IT hardware does, because batteries are not uniformly covered by the Information Technology Agreement. Some markets apply a low or zero base rate to 8507.60 and others levy a positive duty, so there is no single global rate: the position depends on the destination country and the origin of the goods. As always, the base rate is only the start: import VAT applies on the landed value in the EU, UK, and many markets, and origin-based measures, which have been significant for batteries of certain origins, can stack on top.

Origin matters more for batteries than for most categories. A concrete 2026 example: under Section 301, the US tariff on non-EV lithium-ion batteries of Chinese origin under 8507.60 rose to 25 percent on 1 January 2026, and that rate stacks on top of the base duty and any other applicable measures, so a Chinese-origin battery can carry a substantially higher total than an identical one made elsewhere. The same battery can land at very different totals depending on where it was made, so confirm the origin position before committing. Our landed cost guide walks through building it into one figure.

The Real Constraint: Dangerous Goods Compliance

Classification and dangerous goods compliance are separate systems. The HS code sets the duty; dangerous goods rules decide whether the battery can legally and safely be shipped at all. A battery can be low-duty and still be refused by a carrier or held at the border for missing safety documentation.

Lithium batteries are classified as Class 9 dangerous goods for transport, because they can overheat, short circuit, and ignite. That status brings a compliance checklist that travels with every shipment, regardless of the HS code:

• UN 38.3 test certification. Lithium cells and batteries must pass the UN 38.3 series of safety tests, covering altitude, thermal, vibration, shock, and short-circuit conditions, and a test summary must be available.
• Correct classification for transport. Batteries ship under UN numbers such as UN 3480 for lithium-ion batteries shipped alone, and UN 3481 for batteries packed with or contained in equipment.
• Class 9 labelling and marking. Packages must carry the lithium battery mark and the Class 9 hazard label as required by the transport mode.
• Compliant packaging and state of charge. Packaging must meet the standards for the transport mode. For air freight, a 30 percent state-of-charge limit has long applied to lithium-ion batteries shipped alone (UN 3480), and under the 67th Edition of the IATA Dangerous Goods Regulations, effective 1 January 2026, that 30 percent limit became mandatory for batteries packed with or contained in equipment (UN 3481) above 2.7 Wh.

These requirements differ by transport mode, and air freight is the strictest. They are enforced in practice: without a valid UN 38.3 test summary and correct Class 9 documentation, shipments are commonly refused by carriers or held at customs in markets from the US to the Gulf, regardless of a correct HS code. Getting them right is what allows the shipment to move at all, which is why battery imports reward a provider that handles the dangerous goods compliance alongside the customs clearance rather than treating them as separate problems. We handle both as your importer of record, including for the energy storage systems covered on our importer of record for renewable energy equipment page.

Importing lithium batteries or energy storage systems? Carra Globe classifies, manages the dangerous goods requirements, and clears as your importer of record across more than 175 countries.

The Boundary: Batteries vs the Equipment They Power

One classification question comes up constantly: does the battery classify under 8507, or with the device it powers? The answer turns on how the goods are presented. A lithium-ion battery imported on its own classifies under 8507.60. A battery built into a finished product, a laptop, a power tool, an electric vehicle, generally classifies with that finished product under its own heading, not under 8507. And the transport rules follow the same logic, which is why UN 3480 and UN 3481 distinguish batteries shipped alone from batteries shipped inside equipment. In summary, classification depends on presentation: a standalone lithium-ion battery classifies under 8507.60, whereas a battery integrated into a finished device, such as a laptop or an electric vehicle, takes the HS code of that primary equipment.

Frequently Asked Questions

What is the HS code for a lithium-ion battery?

Heading 8507, specifically 8507.60, which covers lithium-ion accumulators: cells, modules, and packs. This applies to lithium-ion batteries imported on their own.

A battery built into a finished device usually classifies with that device instead, under its own heading.

Is HS code 8507.60 duty-free?

It depends on the market. Some countries apply a low or zero base rate, others a positive duty, because lithium batteries are not uniformly covered by the Information Technology Agreement.

Origin matters too, since batteries of certain origins face additional trade-defence measures in some markets.

Do lithium batteries need UN 38.3 certification to import?

Yes. Lithium cells and batteries are Class 9 dangerous goods and must pass the UN 38.3 test series to ship legally, with a test summary available, separately from the HS code and duty.

Without valid UN 38.3 documentation, carriers can refuse the shipment and customs can hold it, regardless of a correct classification.

What is the difference between UN 3480 and UN 3481?

UN 3480 covers lithium-ion batteries shipped on their own. UN 3481 covers lithium-ion batteries packed with equipment or contained in equipment. The two carry different packing and labelling requirements.

Both sit under 8507.60, but the transport rules differ: as of 1 January 2026, the 30 percent air-freight state-of-charge limit applies to UN 3481 batteries with equipment above 2.7 Wh, not just UN 3480.

The HS code for lithium batteries is heading 8507, with 8507.60 for lithium-ion. But the code is the easy part: the requirements that decide whether the shipment moves are the dangerous goods rules, UN 38.3, Class 9 labelling, and compliant packaging, and the origin position that drives the duty. Handle the classification, the safety compliance, and the origin together, and the batteries clear. Carra Globe manages all three as importer of record for batteries and energy storage worldwide.

Disclaimer: This guide is for informational purposes only and does not constitute legal, customs, trade, or dangerous goods advice. Classification, duty rates, and transport rules for lithium batteries vary by country, chemistry, configuration, transport mode, and date, and change frequently. Always verify the current requirements with the relevant customs authority, a certified dangerous goods specialist, or qualified counsel before importing or shipping.