8507 90Select TARIC subcode
Parts of electric accumulators
Available TARIC subcodes: 10
8507 903110
For use in civil aircraft
Duty 0%VAT 23%
8507 903120
a width of 98 mm or more but not more than 170 mm, -a thickness of 15 µm or more but not more than 36 µm
Duty 0-2,7%VAT 23%
8507 903130
zero transversal production direction (TD) shrinkage, -a total thickness of 8 μm or more, but not more than 40 μm, -a width of 15 mm or more, but not more than 900 mm, -a length of more than 200 m, but not more than 8 000 m, -an average pore size between 0,02 μm and 0,1 μm, -whether or not coated with surfactant, -whether or not coated on 1 or 2 sides with a ceramic layer of min 1 μm thickness or more, but not more than 5 μm, -whether or not coated on 1 or 2 sides with a sticky binder, PVdF type or similar of min 0,5 μm thickness or more, but not more than 5 μm
Duty 0-2,7%VAT 23%
8507 903140
one microporous polyethylene layer between two microporous polypropylene layers and whether or not coated with aluminium oxide on both sides, -a width of 65 mm or more but not more than 170 mm, -a total thickness of 10 µm or more but not more than 30 µm, -a porosity of 25 % (vol.) or more but not more than 65 % (vol.)
Duty 0-2,7%VAT 23%
8507 903190
Other
Duty 0-2,7%VAT 23%
8507 903910
For use in civil aircraft
Duty 0%VAT 23%
8507 903990
Other
Duty 0-2,7%VAT 23%
8507 908010
For use in civil aircraft
Duty 0%VAT 23%
8507 908055
length not greater than 450 mm, -width not greater than 200 mm, and -hight not greater than 150 mm,for use in the manufacture of lithium-ion batteries
Duty 0-2,7%VAT 23%
8507 908090
Other
Duty 0-2,7%VAT 23%
Scope of CN code 850790 — accumulator parts
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.
Regulatory requirements for accumulator parts imported into the EU
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).
Tariff classification and trade measures for CN 850790
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.
Frequently asked questions
Are battery separators classified under CN 850790?
Yes. Battery separators — membranes separating the anode from the cathode in secondary cells — are classified under CN 850790 as accumulator parts, provided they are designed solely or principally for accumulators of heading 8507. This covers polyolefin separators (PE, PP) used in Li-ion cells, ceramic-coated separators, and glass fibre separators (AGM) for lead-acid accumulators. General-purpose separators without specific accumulator characteristics may be classified under other CN headings.
Are accumulator parts subject to the Battery Regulation?
Accumulator parts under CN 850790 are not directly subject to Regulation (EU) 2023/1542 (Battery Regulation), which regulates finished batteries and accumulators placed on the EU market. However, battery manufacturers using these parts must ensure the final product meets all Battery Regulation requirements, including carbon footprint declarations, QR code labelling, and the Battery Passport. Parts importers should hold technical documentation enabling verification of chemical composition and component safety.
How to classify a BMS module in the Combined Nomenclature?
Classification of a Battery Management System (BMS) module depends on its intended use and degree of specialisation. A BMS module designed exclusively for managing battery packs of heading 8507, unsuitable for other applications, is classified under 850790 as an accumulator part. A universal electronic controller capable of operating with various device types may be classified under heading 8537 or 8542. The key criterion is Note 2(b) to Chapter 85 — the part must be identifiable as intended solely or principally for accumulators. A BTI application is recommended where doubts exist.