🇪🇺 EU TARIC code

TARIC 8507.60.00.00Lithium-Ion Batteries

8507.60.00.00 is the 10-digit EU TARIC code for lithium-ion batteries. The third-country MFN duty rate is 2.7% on the CIF customs value. Combined Nomenclature code 8507.60.00. EU import VAT (17–27%, by member state) applies on top. Verified April 2026 against the EU TARIC database.

Electric storage batteries — lithium-ion type.

How TARIC 8507.60.00.00 breaks down

8507positions 1–4HS heading (international, WCO)
85076positions 1–6HS subheading (international, WCO)
8507.60.00positions 1–8CN code — sets the EU MFN duty rate
8507.60.00.00positions 9–10TARIC suffix — EU-wide measures (ADD, suspensions, quotas)
🇪🇺EU MFN
2.7%
EU TARIC
🇬🇧UK Global Tariff
0%
UK Trade Tariff
🇺🇸US MFN
3.4%
USITC HTS

EU import VAT applied on top of duty

The EU duty rate of 2.7% is uniform across the 27 member states. VAT is set nationally and applies to the customs value plus the import duty.

Member state
VAT
IOSS support
🇩🇪 Germany
19%
Yes — register via Bundeszentralamt für Steuern
🇫🇷 France
20%
Yes — register via DGFiP / impots.gouv.fr
🇮🇹 Italy
22%
Yes — register via Agenzia delle Entrate
🇪🇸 Spain
21%
Yes — register via Agencia Tributaria
🇳🇱 Netherlands
21%
Yes — common IOSS hub for non-EU sellers
🇮🇪 Ireland
23%
Yes — common IOSS hub for English-speaking sellers
🇵🇱 Poland
23%
Yes — register via Krajowa Administracja Skarbowa
🇸🇪 Sweden
25%
Yes — register via Skatteverket
🇭🇺 Hungary
27%
Yes — highest VAT in the EU
🇱🇺 Luxembourg
17%
Yes — lowest standard VAT in the EU

For B2C shipments under €150, the seller may collect VAT at checkout via the IOSS (Import One-Stop Shop) scheme. Above €150, VAT is collected at the border by the customs broker or postal carrier.

Where 8507.60.00.00 sits in the EU schedule

Chapter: Chapter 85 — Electrical machinery and equipment

Heading: 8507 — Electric accumulators (storage batteries)

CN code: 8507.60.00

TARIC code: 8507.60.00.00

Common products under TARIC 8507.60.00.00

  • 18650 / 21700 cells
  • Power bank battery packs
  • EV traction batteries
  • Drone LiPo batteries
  • Laptop battery packs

Classification notes

8507.60 covers all lithium-ion accumulators — cells and packs. Lithium-iron-phosphate (LiFePO4) chemistry stays here. Lithium primary cells (single-use) go in 8506.50. Built-in batteries shipped as part of a finished device classify with the device, not separately. Drone-specific LiPo packs are 8507.60 with hazardous-shipping (UN3480/3481) considerations.

Calculate EU import duty for 8507.60.00.00

Plug this code into the import duty calculator with your shipment value to get the duty + member-state VAT — the full EU border cost.

Related EU product pages

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