85072000
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›Electric accumulators, including separators therefor, whether or not rectangular (including square)
Other lead-acid accumulators
Scope of subheading 850720 - non-SLI lead-acid accumulators
Subheading 850720 covers lead-acid accumulators other than those for starting piston engines (SLI under 850710). Includes: traction batteries for forklifts, electric vehicles and golf carts; stationary batteries for UPS, telecommunications, power plants and PV systems; batteries for emergency lighting and alarm systems. Designs: flooded, AGM (Absorbent Glass Mat) and gel (VRLA - Valve Regulated Lead Acid). Capacities from a few Ah (emergency lighting) to several thousand Ah (telecom, UPS). Classification requires lead-acid system and non-SLI purpose. Classification per GRI 1 and 6.
Regulatory requirements for traction and stationary batteries
Subject to Battery Regulation (EU) 2023/1542: lead-acid collection/recycling targets, labelling with Pb symbol, mercury/cadmium limits, battery passport (planned for industrial batteries above 2 kWh). Transport as Class 8 dangerous goods (UN2794 - flooded, UN2800 - VRLA). Traction batteries for forklifts subject to Machinery Directive for the complete truck. UPS batteries subject to IEC 62040. RoHS 2 exempts lead in batteries. CBAM does not apply.
Customs duties and trade
MFN rates should be verified in TARIC. VRLA and gel batteries imported in volume from China, India, Turkey and European countries. Stationary battery market growing due to energy storage and UPS for data centres. Forklift traction batteries remain significant despite Li-ion competition. Preferential rates require rules of origin. VAT charged on import.
Battery Regulation 2023/1542 and accumulators 8507 20
Accumulators under CN 8507 20 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.
Frequently asked questions
What applications use batteries under subheading 850720?
Traction: electric forklifts, airport ground vehicles, golf carts, floor cleaning vehicles. Stationary: UPS (data centres, hospitals, telecom), PV energy storage (off-grid), emergency alarm and evacuation lighting, power plant backup systems.
Are VRLA (AGM/gel) batteries for UPS classified under 850720?
Yes. VRLA batteries in AGM or gel technology for UPS, telecom or PV systems are classified under 850720 as non-SLI lead-acid accumulators. The key criterion is stationary or traction purpose, not starting (SLI). Duty rates should be verified in TARIC.
Are lead-acid batteries under 850720 subject to CBAM?
No. CBAM covers: steel, aluminium, cement, fertilisers, electricity and hydrogen. Lead-acid batteries from Chapter 85 are not within CBAM scope. Lead is not a CBAM metal (covered metals are steel/iron and aluminium).
Do accumulators under 8507 20 require a battery passport?
Industrial and EV accumulators under 8507 20 will require a battery passport from 2027 under (EU) 2023/1542, containing composition, carbon footprint and recyclability data.
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