Chapter 85 covers electric motors, electrical equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories thereof. This chapter is the main chapter for technology-intensive products in the HS classification, including batteries, semiconductors, household appliances, communication equipment, etc. Lithium-ion batteries, as electrical energy storage devices, fall within the scope of electrical equipment of this chapter. Heading 8507 covers electric accumulators, including lead-acid accumulators, lithium-ion accumulators, nickel-metal hydride accumulators, nickel-cadmium accumulators, etc., as well as parts of electric accumulators. This heading distinguishes different types and uses of electric accumulators, and lithium-ion accumulators, as a separate subheading, reflect their important position in modern electronic devices, electric vehicles, and energy storage systems. First 2 digits 85: indicates Chapter 85, i.e., electric motors, electrical equipment and parts thereof. Digits 3-4 07: indicates heading 8507, i.e., electric accumulators. Digits 5-6 40: indicates subheading 850740, specifically lithium-ion accumulators. In the HS classification, the subheading level further subdivides the types of electric accumulators, and lithium-ion accumulators are listed separately due to their chemical system and wide range of applications. Lithium-ion accumulators are classified under 850740 because they use lithium ions as the active material and achieve charge and discharge through the intercalation and deintercalation of lithium ions between the positive and negative electrodes, making them a type of electric accumulator. Compared with other subheadings of 8507 (such as lead-acid and nickel-cadmium), their chemical system and energy density are different; compared with 8506 (primary cells), they are rechargeable secondary batteries.
Chapter
Chapter 85 covers electric motors, electrical equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories thereof. This chapter is the main chapter for technology-intensive products in the HS classification, including batteries, semiconductors, household appliances, communication equipment, etc. Lithium-ion batteries, as electrical energy storage devices, fall within the scope of electrical equipment of this chapter.
Heading
Heading 8507 covers electric accumulators, including lead-acid accumulators, lithium-ion accumulators, nickel-metal hydride accumulators, nickel-cadmium accumulators, etc., as well as parts of electric accumulators. This heading distinguishes different types and uses of electric accumulators, and lithium-ion accumulators, as a separate subheading, reflect their important position in modern electronic devices, electric vehicles, and energy storage systems.
Digit Breakdown
First 2 digits 85: indicates Chapter 85, i.e., electric motors, electrical equipment and parts thereof. Digits 3-4 07: indicates heading 8507, i.e., electric accumulators. Digits 5-6 40: indicates subheading 850740, specifically lithium-ion accumulators. In the HS classification, the subheading level further subdivides the types of electric accumulators, and lithium-ion accumulators are listed separately due to their chemical system and wide range of applications.
Classification Basis
Lithium-ion accumulators are classified under 850740 because they use lithium ions as the active material and achieve charge and discharge through the intercalation and deintercalation of lithium ions between the positive and negative electrodes, making them a type of electric accumulator. Compared with other subheadings of 8507 (such as lead-acid and nickel-cadmium), their chemical system and energy density are different; compared with 8506 (primary cells), they are rechargeable secondary batteries.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, which should accurately reflect the battery type, such as "lithium-ion accumulator". Avoid using the general terms "battery" or "lithium battery". Use: Explain the main application scenarios of the battery, such as for laptops, electric vehicles, energy storage systems, etc. Use affects classification, but 850740 does not distinguish by use. Brand: Fill in the brand or manufacturer name of the battery; if there is no brand, fill in "no brand". Brand is important information for customs intellectual property protection. Model: Fill in the specific model or specification code of the battery to facilitate customs identification and statistics. It should be consistent with the product nameplate. Capacity: Declare the rated capacity of the battery, usually expressed in ampere-hours (Ah) or milliampere-hours (mAh). Capacity is a key parameter of the battery. Voltage: Declare the rated voltage of the battery, in volts (V). Voltage affects the applicability and safety of the battery. Contains Mercury: Declare whether the battery contains mercury. According to environmental protection requirements, mercury-containing batteries may be restricted. Lithium-ion batteries usually do not contain mercury. Is Primary Cell: Confirm whether it is a primary cell (non-rechargeable). Lithium-ion accumulators are secondary batteries and should be declared as "No". Product Name: Lithium-ion accumulator; Use: For laptop; Brand: Samsung; Model: INR18650-30Q; Capacity: 3000mAh; Voltage: 3.7V; Contains Mercury: No; Is Primary Cell: No. Incorrectly classifying lithium-ion accumulators under 8506 (primary cells), resulting in incorrect tax rates and regulatory conditions. Failing to distinguish between lithium-ion and lithium metal batteries. Lithium metal batteries are usually classified under 8506 and have different transport requirements. Incomplete declaration elements, such as omitting capacity and voltage, may affect customs valuation and statistics.
Product Name
The specific name of the declared commodity, which should accurately reflect the battery type, such as "lithium-ion accumulator". Avoid using the general terms "battery" or "lithium battery".
⚠️ Incorrectly declared as "lithium battery", failing to distinguish between lithium-ion and lithium metal.
Use
Explain the main application scenarios of the battery, such as for laptops, electric vehicles, energy storage systems, etc. Use affects classification, but 850740 does not distinguish by use.
⚠️ Omitting the use, or incorrectly declaring it as a "power battery" when it is actually used in consumer electronics.
Brand
Fill in the brand or manufacturer name of the battery; if there is no brand, fill in "no brand". Brand is important information for customs intellectual property protection.
⚠️ False declaration of brand, or infringement of another party's trademark rights.
Model
Fill in the specific model or specification code of the battery to facilitate customs identification and statistics. It should be consistent with the product nameplate.
⚠️ Model is filled in vaguely or does not match the actual product.
Capacity
Declare the rated capacity of the battery, usually expressed in ampere-hours (Ah) or milliampere-hours (mAh). Capacity is a key parameter of the battery.
⚠️ Incorrect capacity unit, or failure to declare capacity.
Voltage
Declare the rated voltage of the battery, in volts (V). Voltage affects the applicability and safety of the battery.
⚠️ Incorrect voltage declaration, or failure to declare it.
Contains Mercury
Declare whether the battery contains mercury. According to environmental protection requirements, mercury-containing batteries may be restricted. Lithium-ion batteries usually do not contain mercury.
⚠️ Incorrectly declaring that it contains mercury, or ignoring this element.
Is Primary Cell
Confirm whether it is a primary cell (non-rechargeable). Lithium-ion accumulators are secondary batteries and should be declared as "No".
⚠️ Incorrectly declaring it as a primary cell, resulting in classification errors.
Incorrectly classifying lithium-ion accumulators under 8506 (primary cells), resulting in incorrect tax rates and regulatory conditions.
Failing to distinguish between lithium-ion and lithium metal batteries. Lithium metal batteries are usually classified under 8506 and have different transport requirements.
Incomplete declaration elements, such as omitting capacity and voltage, may affect customs valuation and statistics.
🎯 Classification Logic
The core basis for classification is the battery's chemical system and working principle. Lithium-ion accumulators achieve charge and discharge through the intercalation and deintercalation of lithium ions in the positive and negative electrode materials, and are secondary batteries. In HS classification, it is necessary to confirm whether the battery is of the lithium-ion type, rather than lithium metal or other types. At the same time, it is necessary to distinguish between electric accumulators (8507) and primary cells (8506). Lithium-ion accumulators are rechargeable secondary batteries and should be classified under 8507. 850760 Lithium-ion accumulators (for power): 850760 is for lithium-ion accumulators, but specifically for power uses such as electric vehicles or hybrid vehicles. 850740 is for lithium-ion accumulators for other uses, such as consumer electronics and energy storage. 850650 Lithium primary cells: 850650 is for lithium primary cells (non-rechargeable), with lithium metal as the negative electrode. Lithium-ion accumulators are secondary batteries, rechargeable, and are classified under 850740. 850780 Other electric accumulators: 850780 includes other electric accumulators such as nickel-metal hydride and nickel-cadmium. Lithium-ion accumulators are classified separately under 850740 due to their different chemical system. 850440 Static converters: 850440 is for power adapters, chargers, and other converter equipment, while 850740 is for the accumulator itself. If the battery and charger are declared together, they must be classified separately. 854810 Waste primary cells and waste electric accumulators: 854810 is for waste batteries, used for recycling. 850740 is for new batteries, not scrapped. Confirm whether the battery is of the lithium-ion type and rechargeable. Confirm the battery's use; if not for power, classify under 850740. Check whether it contains mercury and whether this affects classification. Verify whether the declaration elements are complete, such as capacity and voltage. Confirm whether the brand and model are declared accurately.
Basis
The core basis for classification is the battery's chemical system and working principle. Lithium-ion accumulators achieve charge and discharge through the intercalation and deintercalation of lithium ions in the positive and negative electrode materials, and are secondary batteries. In HS classification, it is necessary to confirm whether the battery is of the lithium-ion type, rather than lithium metal or other types. At the same time, it is necessary to distinguish between electric accumulators (8507) and primary cells (8506). Lithium-ion accumulators are rechargeable secondary batteries and should be classified under 8507.
Confused Codes：
850760 - Lithium-ion accumulators (for power)
850760 is for lithium-ion accumulators, but specifically for power uses such as electric vehicles or hybrid vehicles. 850740 is for lithium-ion accumulators for other uses, such as consumer electronics and energy storage.
850650 - Lithium primary cells
850650 is for lithium primary cells (non-rechargeable), with lithium metal as the negative electrode. Lithium-ion accumulators are secondary batteries, rechargeable, and are classified under 850740.
850780 - Other electric accumulators
850780 includes other electric accumulators such as nickel-metal hydride and nickel-cadmium. Lithium-ion accumulators are classified separately under 850740 due to their different chemical system.
850440 - Static converters
850440 is for power adapters, chargers, and other converter equipment, while 850740 is for the accumulator itself. If the battery and charger are declared together, they must be classified separately.
854810 - Waste primary cells and waste electric accumulators
854810 is for waste batteries, used for recycling. 850740 is for new batteries, not scrapped.
Self-Check：
✓ Confirm whether the battery is of the lithium-ion type and rechargeable.
✓ Confirm the battery's use; if not for power, classify under 850740.
✓ Check whether it contains mercury and whether this affects classification.
✓ Verify whether the declaration elements are complete, such as capacity and voltage.
✓ Confirm whether the brand and model are declared accurately.
❓ FAQ
What is the difference in HS codes between lithium-ion accumulators and lithium primary cells? Lithium-ion accumulators (rechargeable) are classified under 850740, while lithium primary cells (non-rechargeable) are classified under 850650. The two have different chemical systems: lithium-ion batteries work through lithium-ion migration, while lithium primary cells use lithium metal as the negative electrode. Classification must be distinguished based on the working principle; incorrect classification may lead to differences in regulatory conditions and tax rates. Which code should lithium-ion accumulators for electric vehicles be classified under? Lithium-ion accumulators for electric vehicles are classified under 850760, not 850740. 850760 specifically refers to lithium-ion accumulators for power use, used in electric vehicles, hybrid vehicles, etc. 850740 applies to other uses such as consumer electronics and energy storage. They must be accurately declared according to actual use. What declaration elements must be provided when declaring lithium-ion accumulators? Product name, use, brand, model, capacity, voltage, whether they contain mercury, whether they are primary cells, etc. must be provided. Capacity and voltage are key parameters of the battery and help customs valuation and statistics. Brand and model involve intellectual property and must be truthfully declared. Does the HS code of lithium-ion accumulators change with different capacities? No. 850740 does not distinguish by capacity. Regardless of capacity, as long as it is a lithium-ion accumulator (not for power use), it is classified under this code. However, capacity is a declaration element and must be truthfully filled in so that customs can understand the commodity information. How can I check the import tax rate and regulatory conditions for lithium-ion accumulators? You can check through the General Administration of Customs website, China International Trade Single Window, or professional customs declaration software. Enter HS code 850740 to view the most-favored-nation tax rate, value-added tax rate, regulatory conditions, etc. Tax rates may change, so it is recommended to rely on the latest published information. What special regulatory documents are required for exporting lithium-ion accumulators? Lithium-ion accumulators are dangerous goods. Export requires compliance with the requirements of the United Nations Recommendations on the Transport of Dangerous Goods, and provision of MSDS, UN38.3 test reports, etc. Some countries also require CE, UL, and other certifications. They must be truthfully declared during customs declaration to avoid penalties caused by concealment. If lithium-ion accumulators are imported together with equipment, how are they classified? According to the General Rules for the Interpretation of the Harmonized System, if the battery and the equipment constitute a complete article and are normally sold together, they may be classified as the equipment. However, if the battery is declared separately or as a spare part, it should be classified under 850740. It is recommended to judge based on the actual state at declaration and function, and consult customs when necessary. What is the criterion for distinguishing 850740 from 850760? The distinguishing criterion is use: 850760 specifically refers to lithium-ion accumulators used for power purposes such as electric vehicles and hybrid vehicles; 850740 applies to other uses, such as mobile phones, laptops, energy storage systems, etc. Power batteries usually have the characteristics of high power and large capacity, and classification should refer to product specifications and use descriptions.
Q: What is the difference in HS codes between lithium-ion accumulators and lithium primary cells?
A: Lithium-ion accumulators (rechargeable) are classified under 850740, while lithium primary cells (non-rechargeable) are classified under 850650. The two have different chemical systems: lithium-ion batteries work through lithium-ion migration, while lithium primary cells use lithium metal as the negative electrode. Classification must be distinguished based on the working principle; incorrect classification may lead to differences in regulatory conditions and tax rates.
Q: Which code should lithium-ion accumulators for electric vehicles be classified under?
A: Lithium-ion accumulators for electric vehicles are classified under 850760, not 850740. 850760 specifically refers to lithium-ion accumulators for power use, used in electric vehicles, hybrid vehicles, etc. 850740 applies to other uses such as consumer electronics and energy storage. They must be accurately declared according to actual use.
Q: What declaration elements must be provided when declaring lithium-ion accumulators?
A: Product name, use, brand, model, capacity, voltage, whether they contain mercury, whether they are primary cells, etc. must be provided. Capacity and voltage are key parameters of the battery and help customs valuation and statistics. Brand and model involve intellectual property and must be truthfully declared.
Q: Does the HS code of lithium-ion accumulators change with different capacities?
A: No. 850740 does not distinguish by capacity. Regardless of capacity, as long as it is a lithium-ion accumulator (not for power use), it is classified under this code. However, capacity is a declaration element and must be truthfully filled in so that customs can understand the commodity information.
Q: How can I check the import tax rate and regulatory conditions for lithium-ion accumulators?
A: You can check through the General Administration of Customs website, China International Trade Single Window, or professional customs declaration software. Enter HS code 850740 to view the most-favored-nation tax rate, value-added tax rate, regulatory conditions, etc. Tax rates may change, so it is recommended to rely on the latest published information.
Q: What special regulatory documents are required for exporting lithium-ion accumulators?
A: Lithium-ion accumulators are dangerous goods. Export requires compliance with the requirements of the United Nations Recommendations on the Transport of Dangerous Goods, and provision of MSDS, UN38.3 test reports, etc. Some countries also require CE, UL, and other certifications. They must be truthfully declared during customs declaration to avoid penalties caused by concealment.
Q: If lithium-ion accumulators are imported together with equipment, how are they classified?
A: According to the General Rules for the Interpretation of the Harmonized System, if the battery and the equipment constitute a complete article and are normally sold together, they may be classified as the equipment. However, if the battery is declared separately or as a spare part, it should be classified under 850740. It is recommended to judge based on the actual state at declaration and function, and consult customs when necessary.
Q: What is the criterion for distinguishing 850740 from 850760?
A: The distinguishing criterion is use: 850760 specifically refers to lithium-ion accumulators used for power purposes such as electric vehicles and hybrid vehicles; 850740 applies to other uses, such as mobile phones, laptops, energy storage systems, etc. Power batteries usually have the characteristics of high power and large capacity, and classification should refer to product specifications and use descriptions.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.