85491400
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES›Electrical and electronic waste and scrap
Unsorted and not containing lead, cadmium or mercury
Subcodes (3)
Definition and scope of subheading 854914
Subheading 854914 covers waste and scrap of lithium batteries and accumulators - both primary (Li-MnO2, Li-SOCl2) and rechargeable (Li-ion, Li-Po). Lithium battery waste is the fastest-growing battery waste stream due to mass use in consumer electronics, electric vehicles and energy storage. Lithium batteries pose particular transport safety challenges due to the risk of spontaneous combustion of damaged cells. Subheading 854914 covers waste from both small electronics batteries and large EV battery packs. Classification follows the GIR, rules 1 and 6.
Regulatory requirements - Battery Regulation, Basel Convention and transport safety
Lithium battery waste under 854914 is subject to particularly stringent regulations. Transboundary movement is subject to the Waste Shipment Regulation (EU) 1013/2006 and the Basel Convention. Transport of lithium battery waste is subject to ADR/RID/IMDG/IATA regulations for Class 9 dangerous goods (UN 3090, UN 3091, UN 3480, UN 3481). The Battery Regulation (EU) 2023/1542 introduces specific lithium, cobalt, nickel and copper recovery targets. CBAM does not apply.
Customs duties and transboundary trade
Current MFN duty rates should be verified in TARIC. Lithium battery waste has high value due to valuable metal content (cobalt, nickel, lithium, copper). Import requires compliance with the Waste Shipment Regulation, waste processing permits and transport regulations. The EU is developing lithium battery recycling capacity under the European battery strategy. Current TARIC codes should be checked before clearance. VAT is charged on import.
Lithium battery waste - transport safety and ADR
Importing lithium battery waste (CN 8549 14) into the European Union requires compliance with RoHS 2 (2011/65/EU), WEEE 2 (2012/19/EU) and CE marking. An EORI number and correct customs declaration are mandatory. MFN duty rates should be verified in TARIC, as ITA preferences or EU FTA rates (e.g. CETA, EPA, EU-Korea) may apply. Import from Russia and Belarus is subject to EU sanctions. National import VAT applies at the destination Member State rate.
Frequently asked questions
What transport requirements apply to lithium battery waste?
Transport of lithium battery waste is subject to ADR (road), RID (rail), IMDG (sea) and IATA (air) regulations as Class 9 dangerous goods. Damaged or defective lithium batteries may require special protective packaging and markings. Air transport of lithium batteries is subject to particular restrictions. The importer must ensure transport compliance before shipment.
Is lithium battery waste subject to CBAM?
No. CBAM covers only emissions-intensive products. Lithium battery waste under subheading 854914 is electrical waste from Chapter 85 and is not subject to CBAM.
What material recovery targets does the Battery Regulation set for lithium batteries?
The Battery Regulation (EU) 2023/1542 introduces increasing material recovery targets for lithium batteries: recovery of lithium, cobalt, nickel and copper at levels specified in the regulation. Targets increase progressively through 2031. Battery producers bear extended producer responsibility for funding recycling.
What regulations apply when importing lithium battery waste CN 8549 14?
Importing lithium battery waste (CN 8549 14) requires RoHS 2 (2011/65/EU), WEEE 2 (2012/19/EU) compliance, CE marking and an EORI number. Check the duty rate in TARIC. Import VAT applies.
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