CN code 850760 covers lithium-ion (Li-ion) rechargeable batteries, which are secondary cells using lithium ions as the charge carrier between electrodes. Li-ion technology dominates the global energy storage market due to its high energy density (150-270 Wh/kg), low self-discharge rate, and absence of memory effect. CN code 850760 covers cylindrical cells (formats 18650, 21700, 4680), prismatic cells, and pouch cells, as well as assembled modules and battery packs. The code encompasses cells with various cathode chemistries: NMC (nickel-manganese-cobalt), LFP (lithium iron phosphate), NCA (nickel-cobalt-aluminium), LCO (lithium cobalt oxide), and LTO (lithium titanate). Primary applications include electric and hybrid vehicles, consumer electronics (smartphones, laptops, tablets), stationary energy storage systems (ESS), power tools, and medical devices. EV battery packs represent the largest import segment by value into the EU. Classification is based on GIR Rules 1 and 6. Battery packs with BMS are classified under 850760 provided the primary function is electrical energy storage. Lithium-polymer (Li-Po) batteries are also classified under this heading.

Lithium-ion batteries under CN code 850760 are subject to Regulation (EU) 2023/1542 (Battery Regulation), which imposes the most stringent requirements on EV and industrial batteries. From 2025, a carbon footprint declaration is mandatory for EV and industrial batteries above 2 kWh. Carbon efficiency classes apply from 2026, and maximum carbon footprint thresholds from 2028. A Battery Passport is required from 2027. The Regulation mandates minimum recycled content levels (cobalt, nickel, lithium, lead) from 2031 and due diligence requirements for critical raw material supply chains. Li-ion batteries are also subject to the RoHS 2 Directive (2011/65/EU), the LVD Directive (2014/35/EU) for packs above 75 V DC, and the EMC Directive (2014/30/EU) for electromagnetic compatibility of battery management systems. Transport is regulated as Class 9 dangerous goods (UN3481 packed with equipment, UN3480 standalone). Import requires correct customs declaration with CN code, commercial invoice with technical specifications, transport documents, and compliance certificates. Importers must register in the national battery producer register.

MFN customs duty rates for CN code 850760 should be verified in the European Commission's TARIC database. Li-ion batteries are not subject to CBAM. Preferential duty rates are available under EU FTAs with key trading partners, including South Korea (major cell exporters Samsung SDI, LG Energy Solution), Japan (Panasonic), and the United Kingdom (TCA). Rules of origin for Li-ion batteries can be restrictive, requiring a specified level of processing in the beneficiary country. Importers should check TARIC for current trade measures — the European Commission monitors imports of low-cost Li-ion cells from China for potential dumping practices. The EU is implementing the European Battery Alliance strategy to build a domestic battery value chain, which may affect future trade measures. Rules of origin under the TCA with the United Kingdom provide for tightened local content requirements for EV batteries from 2027. National VAT applies upon import. Detailed 10-digit TARIC codes may contain additional distinctions by cell capacity and intended application. Binding Tariff Information is recommended where classification uncertainty exists.

Accumulators under CN 8507 60 are subject to the EU Battery Regulation (EU) 2023/1542. From 2025, a carbon footprint declaration is required for EV and industrial batteries. From 2027, minimum recycled content applies. Li-ion accumulators require ADR/IMDG transport compliance (UN 3481). MFN duty: 2.7%. Producer registration and REACH compliance are mandatory.