Lithium batteries and battery packs from China

2% duty on lithium-ion batteries

Read from the UK Trade Tariff on 29 September 2026, lithium-ion accumulators under 8507 60 00 90 carried 2% on goods from China, as did lead-acid batteries and battery parts; nickel-metal hydride and other accumulators were 0%. No line carried anti-dumping duty. The suspensions shown on the lithium-ion and parts lines are limited to named cells, packs and modules, several for vehicle manufacture under authorised use, so an ordinary pack or home storage battery pays 2%.

Primary (non-rechargeable) cells are heading 8506; see primary batteries and button cells. A battery supplied fitted in a product is normally classified with the product. Confirm the commodity code from the specification.

Marking and substance rules

The Batteries and Accumulators (Placing on the Market) Regulations 2008 prohibit placing on the market a battery containing more than 0.0005% mercury by weight, or a portable battery containing more than 0.002% cadmium, with narrow exceptions. Every battery or battery pack must carry the crossed-out wheeled bin symbol, covering at least 3% of the largest side (1.5% for cylindrical cells) up to 5 x 5 cm, printed visibly, legibly and indelibly.

An appliance with a battery in it must be designed so that the waste battery can be readily removed by the end user or by an independent qualified professional, and come with instructions on removing it safely. Put all of this in the artwork you approve, not in an email after production.

You are probably the producer

Under the Waste Batteries and Accumulators Regulations 2009, GOV.UK guidance says you are a battery producer if you have a UK business presence and are the first in the selling chain, including importers, to make batteries available on the UK market. A producer placing more than 1 tonne of portable batteries a year on the market must pay for collection and recycling through a battery compliance scheme, joining by 15 October before the compliance year. Producers of automotive batteries must register with the Office for Product Safety and Standards within 28 days of first placing batteries on the UK market, and producers of industrial batteries must report tonnage, chemistry and brand each year and take back waste industrial batteries.

The 2008 Regulations define an industrial battery to include one that is sealed but not portable, meaning it cannot be hand-carried without difficulty, and one used to power an electric vehicle. So a heavy home storage battery, and possibly an e-bike battery, can be industrial, while a power tool pack is usually portable. Check the category before the first shipment.

Shipping lithium batteries

Lithium batteries travel as dangerous goods, class 9, whether shipped alone or packed with or in equipment. Carriers and forwarders will ask for the UN38.3 test summary for the exact cell and pack, the material safety data sheet, the watt-hour rating or lithium content, and correctly marked packaging, and many sea freight lines have their own acceptance rules. Book lithium cargo as dangerous goods from the start; a misdeclared container can be refused or delayed. See shipping from China to the UK for the wider process.

What to check before shipment

Ask for the cell maker and cell model inside every pack, because the cell is where quality varies most, and for the battery management system specification. On bulk, check capacity on a sample by discharge test, internal resistance, voltage balance between cells, the battery management system's over-charge, over-discharge and short-circuit protection, the crossed-out wheeled bin symbol and labels, and the UN38.3 summary against the model on the label.

For home storage batteries, also ask for the safety test reports for the system and the installation instructions, and agree warranty support and spare parts in the contract. Quality inspection covers the stages.

Worked duty example

Illustrative example, not a quote: 200 lithium iron phosphate home storage batteries under 8507 60 00 90, invoiced at £90,000 free on board, with £4,000 of freight and insurance to the UK. The customs value is £94,000. Duty at 2% is £1,880. Import VAT at 20% is charged on the customs value plus duty, £95,880, so it is £19,176. A VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,880 of duty. The import duty and VAT guide explains each step.

Related guides and how we help

For related products see power supplies, transformers and inverters, renewable energy products, electric bikes and phone repair parts.

Cambridge China Bridge checks battery makers in China, confirms the cells used and the test documents, and inspects before shipment; see our service for manufacturers, testing and certification and factory verification.

For solar panels and PV cells, see Solar panels from China.