Product classification
HS code for Li-ion battery: 8507.60
Electric accumulators, lithium-ion, including separators, whether or not rectangular (including square).
Classification of li-ion battery under HS 8507.60
Lithium-ion batteries are classified under HS code 8507.60, which falls within Chapter 85 of the Harmonized System. This chapter covers electrical machinery and equipment and parts thereof. Specifically, heading 8507 is designated for electric accumulators, including separators, whether or not rectangular or square. An accumulator is defined as a device used for storing electrical energy and providing it when required; because lithium-ion batteries are rechargeable and function through a reversible chemical reaction to store energy, they are strictly classified as accumulators rather than primary cells. Subheading 8507.60 was specifically introduced to differentiate lithium-ion chemistry from other types such as lead-acid (8507.10) or nickel-cadmium (8507.30). The classification remains consistent regardless of whether the battery is imported as a single cell or as a multi-cell battery pack, provided it is not imported as an integral, non-separable part of a machine or device. For customs purposes, the weight and Watt-hour (Wh) rating are often required for secondary verification, but the chemical composition is the primary determinant for this code.
- Covers
- Rechargeable lithium-ion cells
- Lithium-ion polymer (Li-Po) batteries
- Battery packs for electric vehicles (EVs)
- Replacement batteries for laptops and smartphones
- Lithium-ion energy storage systems (ESS)
- Also under 8507.60
- Tesla Model 3 battery pack
- Samsung Galaxy battery
- Apple iPhone battery
- LG Chem RESU
- Panasonic 18650 cells
- CATL EV batteries
Codes often confused with 8507.60
Common mistake. Lithium-ion batteries are frequently misclassified under HS code 8506.50. However, heading 8506 is reserved for primary cells and primary batteries, which are non-rechargeable. Another common error is using 8548.00, which is intended for electrical parts of machinery or equipment not specified elsewhere, or for waste and scrap of primary cells and accumulators. Additionally, power banks are sometimes incorrectly classified under 8543.70 (other electrical machines), but many customs authorities insist on 8507.60 as the battery function is the principal character.
Top exporters and importers of HS 850760 (the code used for li-ion battery), 2025
In 2025, the largest exporter of HS 850760 (the code used for li-ion battery) in UN Comtrade data was China, with 61% of world exports; the largest importer in UN Comtrade data was Germany, with 22% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 850760, not only li-ion battery.
Top exporters 2025 ยท share of world exports
- 1 China $76.8B 61% of world exports
- 2 Hungary $6.1B 4.8% of world exports
- 3 Germany $5.8B 4.6% of world exports
World total: $125.0B Reported figures on UN Comtrade โ
Top importers 2025 ยท share of world imports
- 1 Germany $28.8B 22% of world imports
- 2 United States $20.1B 16% of world imports
- 3 Vietnam* ~$5.0B 3.8% of world imports ยท partner records โ
World total: $129.5B Reported figures on UN Comtrade โ
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for li-ion battery
Brazil classifies li-ion battery under NCM 8507.60.00: HS 8507.60 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about li-ion battery
What is the HS code for Li-ion battery?
The HS code for Li-ion battery is 850760 (Electric accumulators; lithium-ion, including separators, whether or not rectangular (including square)). The primary HS code for lithium-ion batteries is 8507.60.
How do I classify Li-ion battery for customs?
Li-ion battery is classified under HS code 850760 โ Electric accumulators; lithium-ion, including separators, whether or not rectangular (including square). This is a 6-digit subheading level code.
Are lithium-polymer batteries classified differently?
No, lithium-polymer (Li-Po) batteries are considered a variation of lithium-ion technology and are classified under the same HS code, 8507.60.
Which countries are the top exporters of li-ion battery (HS 850760)?
In 2025, the top exporters of HS 850760 (the code used for li-ion battery) in UN Comtrade data were China ($76.8B, 61% of world exports), Hungary ($6.1B) and Germany ($5.8B). World exports came to about $125.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of li-ion battery (HS 850760)?
In 2025, the top importers of HS 850760 (the code used for li-ion battery) in UN Comtrade data were Germany ($28.8B, 22% of world imports), the United States ($20.1B) and Vietnam (about $5.0B). World imports came to about $129.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Li-ion battery the same in all countries?
The base HS code 850760 for Li-ion battery is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for li-ion battery in Brazil?
In Brazil, li-ion battery (HS 850760) is classified under NCM 8507.60.00.