Parts of electric accumulators

CN code 850790 covers parts for electric accumulators (secondary cells) of heading 8507. In commercial practice, these are primarily separators (membranes separating electrodes), lead plates and grids for acid accumulators, plastic or metal casings and covers, terminals and intercell connectors, liquid or gel electrolyte, battery management systems (BMS) as standalone electronic modules, and cooling and thermal protection elements for battery packs. Classification under 850790 covers parts identifiable as intended solely or principally for accumulators of heading 8507, in accordance with GIR Rules 1 and 6 and Note 2(b) to Chapter 85. General-purpose parts such as standard bolts, nuts, or cables are not classified under this heading - they are classified under their respective headings in Chapters 73 or 85. Battery separators are a critical component affecting cell safety and performance. Modern ceramic separators for Li-ion cells prevent thermal short circuits and are the subject of intensive materials research. Lead plates and grids for starter and traction batteries remain the main product under this heading by import volume.

Importing accumulator parts under CN code 850790 into the European Union is subject to the general provisions of the Union Customs Code (Regulation (EU) No 952/2013). The importer must have an EORI number and submit an electronic customs declaration with the correct CN code. Accumulator parts as components are not directly subject to the Battery Regulation (EU 2023/1542), which regulates finished batteries placed on the market - however, battery manufacturers using these parts must ensure the final product complies with Regulation requirements. Battery separators and lead plates are not subject to the RoHS 2 Directive as industrial components, unless intended for EEE within its scope. Lead plates and grids are subject to the REACH Regulation (EC 1907/2006) regarding registration and restrictions of chemical substances - lead is a substance subject to specific restrictions. Transport of parts containing lead or acid electrolyte is regulated under ADR/IMDG as dangerous goods. Required documentation includes a commercial invoice with technical description, material specification, transport document, and for lead plates, a Safety Data Sheet (SDS).

MFN customs duty rates for CN code 850790 should be verified in the European Commission's TARIC database. Accumulator parts are not subject to CBAM. Preferential duty rates are available under EU FTAs, subject to rules of origin compliance. Importers should check TARIC for anti-dumping duties on accumulator parts from specific countries - the European Commission has historically investigated imports of lead plates from certain Asian countries. Classification under 850790 requires demonstrating that the part is intended solely or principally for accumulators of heading 8507. Parts capable of serving other purposes are classified according to their own characteristics under appropriate CN headings. BMS modules as standalone electronic assemblies may be classified under 850790 or under heading 8542 as integrated circuits - the determining factor is intended use and degree of specialisation. Where classification doubts exist, a BTI application is recommended. TARIC codes at the 10-digit level may contain additional distinctions. National VAT applies upon import.

Accumulators under CN 8507 90 are subject to the EU Battery Regulation (EU) 2023/1542. From 2025, a carbon footprint declaration is required for EV and industrial batteries. From 2027, minimum recycled content applies. Li-ion accumulators require ADR/IMDG transport compliance (UN 3481). MFN duty: 2.7%. Producer registration and REACH compliance are mandatory.