HS Code Detail
850760 Chapter 85 · Electronics Lithium-ion accumulators and battery packs
Six-digit subheading in Electronics, chapter 85 of the Harmonized System, priced here for 2 destination markets.
Anatomy of 850760
You will declare against a longer local code that begins 850760: ten digits in the United States, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 2 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 2 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇺🇸United States | 3.4% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 850760 into Australia
An illustrative consignment of 850760 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 5% | AUD 100.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 225.00 |
| Total, before commercial charges | AUD 2,475.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 850760 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 850760 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? AUD 2,475.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 850760 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 850760 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=8507.60 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=85&to=86&format=CSV&styles=false. Both returned 3.4%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 8507.60.00 3.4%
- 🇦🇺AU
- MFN for 850760 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvi/chapter-85 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 8507.60.00 5% CA:Free
Markets with no figure recorded
United Kingdom: No United Kingdom figure is recorded for 8507.60. Only one of the two official readings completed, and one reading has never been enough here. The page shows no rate for this market rather than an unsourced one.
Canada: Canada splits 8507.60 into 3 tariff lines and they do not carry the same rate: the schedule returned 0 to 7%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Germany: No Germany figure is recorded for 8507.60. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Portugal: No Portugal figure is recorded for 8507.60. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Re-check first: Lithium-ion accumulators are rechargeable; the primary lithium cells at 850650 are not, and the United States rate on the two is not the same. Battery consignments also carry dangerous goods requirements that no tariff describes.
What falls under 850760
- Lithium ion accumulators, meaning rechargeable cells and batteries of that chemistry
- Cells, modules and battery packs, including power banks and packs for devices and vehicles
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
850650: Lithium primary cells
Rechargeability is the whole distinction and it is often lost in supplier descriptions that say only lithium. An accumulator of 8507.60 can be recharged; a primary cell of 8506.50 is used once and discarded. The two headings are entirely separate and the transport rules differ as well.
851770: Phone spare parts
A replacement battery is classified by what it is rather than by what it fits, because heading 8507 names accumulators. Declaring phone or laptop batteries as parts of the host device is the most common single error in electronics spares.
Classification & cost note
Lithium ion batteries are classified by chemistry and rechargeability rather than by the device they serve, which is the point most importers get wrong, and the consequence extends well past the tariff line. These are dangerous goods for transport purposes under the UN model regulations, which brings testing to the UN 38.3 standard, specific packing instructions, state of charge limits for air freight and marking obligations that apply whether the cells travel loose, packed with equipment or installed in it. Those three configurations have different rules and different documentation, and a consignment that is compliant in one is not automatically compliant in another. Batteries are also a recurring subject of trade remedy and origin scrutiny given their role in the electric vehicle supply chain, so both the classification and the origin evidence on this code deserve more care than their value alone suggests.
Typical products: Lithium ion cells in 18650 and pouch formats · Battery packs for laptops and power tools · USB power banks · Modules and packs for electric vehicles and storage systems
What the notes to section XVI say
Chapter 85 sits in section XVI, machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, where a section note governs every chapter in the section and applies before the heading notes below; the 6 reaching chapter 85 name no heading this site holds a code under, and they are quoted whole on the chapter 85 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/16 on 2026-09-08.
What the nomenclature says about heading 8507
850760 is a subheading of 8507, electric accumulators, including separators therefor, whether or not rectangular (including square) , and it is the only code this site holds under that heading.
One numbered note to chapter 85 takes heading 8507 as its own subject, and it is quoted below in full, as published.
Note 3 to chapter 85
For the purposes of heading 8507, the expression 'electric accumulators' includes those presented with ancillary components which contribute to the accumulator's function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (e.g., thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.
Read from the notes to chapter 85 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8507, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 85 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 850760
Are laptop and phone batteries classified as parts of the device?
No. Heading 8507 names accumulators, so a lithium ion battery is classified there by what it is rather than as a part of the equipment it powers. This is the most frequent misdeclaration in electronics spares.
What else applies to a battery shipment besides duty?
Lithium batteries are dangerous goods for transport. UN 38.3 testing, packing instructions, state of charge limits for air freight and hazard marking all apply, and the rules differ depending on whether cells travel loose, packed with equipment or installed in it.
Related codes in Chapter 85
Calculate duty for HS 850760
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