Electric accumulators, including separators therefor, whether or not rectangular (including square)

Heading 8507 covers electric accumulators, including lead-acid, nickel-cadmium, nickel-metal hydride, lithium-ion, and lithium-polymer batteries. It applies to vehicle batteries, electronic device batteries, and energy storage systems. Duty rates range from 0% to 2.7% depending on battery type. Products are subject to the EU Battery Regulation requiring carbon footprint declaration, minimum recycling content, and supply chain due diligence. CE marking is required. Poland is one of the largest lithium-ion battery producers in Europe, thanks to LG Energy Solution and Samsung SDI plants. Heading 8507 is part of Chapter 85 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8507 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 8507 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

It applies to vehicle batteries, electronic device batteries, and energy storage systems. Duty rates range from 0% to 2.7% depending on battery type. Products are subject to the EU Battery Regulation requiring carbon footprint declaration, minimum recycling content, and supply chain due diligence. CE marking is required. Duty rates from 0% to 2.7% — lithium-ion batteries for EVs subject to lower rates. New EU Battery Regulation requires carbon footprint declaration and battery passport from 2027. Mandatory registration in battery collection system — importer bears producer responsibility. Transport of lithium-ion batteries subject to ADR/IATA dangerous goods regulations. When importing goods under heading 8507 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8507 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 8507 covers electric accumulators (rechargeable batteries): lead-acid, nickel-cadmium, lithium-ion. Key: rechargeability. Includes car batteries, laptop batteries, and power banks. Chemistry determines subheading. Common mistake: primary (non-rechargeable) batteries are 8506; fuel cells may be 8501.