85491200
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
Other, containing lead, cadmium or mercury
Subcodes (3)
Definition and scope of subheading 854912
Subheading 854912 covers waste and scrap of electric accumulators other than lead-acid (854911). The scope includes spent nickel-cadmium (NiCd), nickel-metal hydride (NiMH), silver-zinc and other types of secondary batteries. NiCd accumulators contain cadmium classified as a hazardous substance, determining their hazardous waste status. NiMH accumulators contain valuable rare earth metals. Subheading 854912 does not cover lithium accumulator waste (854914) or primary battery waste (854913, 854919). Classification follows the GIR, rules 1 and 6.
Regulatory requirements
Transboundary movement of accumulator waste under 854912 is subject to the Waste Shipment Regulation (EU) 1013/2006 and the Basel Convention. NiCd accumulators are classified as hazardous waste. The Battery Regulation (EU) 2023/1542 introduces material recovery obligations. CBAM does not apply. Import of accumulator waste requires consent from competent authorities and authorised waste recipient status.
Customs duties and transboundary trade
Current MFN duty rates should be verified in TARIC. Transboundary trade requires compliance with the Waste Shipment Regulation. The importer must have recycling capacity. The Basel Convention restricts hazardous waste exports. Current TARIC codes should be checked before clearance. VAT is charged on import.
Other accumulator waste - Ni-Cd and Ni-MH batteries
Importing other accumulator waste (CN 8549 12) 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
Is NiCd accumulator waste under 854912 hazardous waste?
Yes. Nickel-cadmium accumulators contain cadmium, a hazardous substance. NiCd accumulator waste is classified as hazardous waste subject to special transport, storage and processing requirements. Transboundary movement requires the prior informed consent procedure under the Waste Shipment Regulation.
Is accumulator waste under 854912 subject to CBAM?
No. CBAM covers only emissions-intensive products. Accumulator waste under subheading 854912 is electrical waste from Chapter 85 and is not subject to CBAM.
What obligations does the EU Battery Regulation impose?
The Battery Regulation (EU) 2023/1542 introduces comprehensive obligations covering the entire battery lifecycle. For waste, it imposes material recovery targets (cobalt, nickel, lithium, copper) and recycling requirements. Battery producers and importers bear extended producer responsibility (EPR) for collection and recycling of spent batteries.
What regulations apply when importing other accumulator waste CN 8549 12?
Importing other accumulator waste (CN 8549 12) 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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