8507.60
Chapter 85Electrical machinery; electronics
Heading 8507Electric accumulators, including separators therefor, whether or not rectangular (including square)
Subheading 850760Lithium-ion
Across 12 destination markets covered, HS 8507.60 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(60%), with 2 jurisdictions at zero duty. China export rebate is 6%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 6%
- Export duty
- 0%
- Domestic VAT
- 17%
- Consumption tax
- 0%
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 8507.60.00 | Lithium-ion batteries | 3.4% | 第二栏税率:40% | — |
INIndia | 85076000 | Lithium-ion | 20 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 85076030 | Battery pack | — | — | |
MYMalaysia | 8507603100 | - - - Of a kind used for laptops including notebooks and subnotebooks | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8507.60.31 | - - - Of a kind used for laptops including notebooks and subnotebooks | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85076031 | Of a kind used for laptops including notebooks and subnotebooks | 60.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 85076031 | - - - Of a kind used for laptops including notebooks and subnotebooks | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 850760000 | Lithium-ion | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8507602000 | For electric vehicles (including hybrid types) | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85076000 | Lithium-ion | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 85076000 | De íon de lítio | 18.0% | 工业产品税 (IPI):11.25% | — |
MXMexico | 85076001 | De iones de litio. | Ex. | 一般进口税 (IGI):Ex. 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.