Primary cells and primary batteries

Heading 8506 covers primary cells and primary batteries (non-rechargeable). This includes alkaline, zinc-carbon, lithium, silver-zinc, zinc-air and other primary batteries in various formats, including button cells, cylindrical (AA, AAA, C, D) and block batteries (9V). EU customs duty rates for heading 8506 batteries range from 0% to 4.7%. Lithium batteries are typically subject to a 4.7% rate. Import of batteries into the EU requires compliance with the Battery Directive 2006/66/EC (being replaced by Regulation (EU) 2023/1542). Batteries must be marked with the crossed-out wheeled bin symbol and contain chemical composition information. Heading 8506 is part of Chapter 85 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8506 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates.

EU customs duty rates for heading 8506 batteries range from 0% to 4.7%. Lithium batteries are typically subject to a 4.7% rate. Import of batteries into the EU requires compliance with the Battery Directive 2006/66/EC (being replaced by Regulation (EU) 2023/1542). Lithium batteries are subject to duty rates up to 4.7% - one of the higher rates for electronic components. Battery imports require compliance with the new EU Battery Regulation (EU) 2023/1542. Batteries must be marked with the crossed-out bin symbol and chemical composition information. Lithium battery transport is subject to ADR/IATA dangerous goods regulations. When importing goods under heading 8506 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8506 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 8506 covers primary cells and batteries (non-rechargeable). Key: single-use electrical energy source - manganese dioxide, lithium, silver oxide, zinc-air. Size and chemistry determine subheading. Common mistake: rechargeable batteries (accumulators) are 8507, not 8506.