helptariff
United States → KoreaHS 850780Other accumulatorsSelf-clearable

전기기기와 그 부분품, 녹음기ㆍ음성 재생기ㆍ텔레비전의 영상과 음성의 기록기ㆍ재생기와 이들의 부분품ㆍ부속품(ko) › Electric storage batteries, including separators therefor, whether or not rectangular ; parts thereof

Other accumulators

HS 850780United States → Korea

Destination duty
0%
FTA 협정세율 - 미국
VAT (부가가치세)
10%
Clearance difficulty
Self-clearable

1Overview

  • Destination duty: 0% (FTA 협정세율 - 미국, 8507800000)
  • VAT (부가가치세): 10%
  • This code covers: Other accumulators

Key points

  • Small-consignment exemption: goods value of US$150 or less for self-use items, and US$200 or less for goods of U.S. origin under KORUS. Same-day shipments from the same sender are aggregated.
  • Import VAT is 10%, charged on the customs value plus duty plus any individual consumption or liquor tax.
  • A customs broker is not mandatory. The importer may self-file in UNI-PASS, and an individual needs a personal customs clearance code.
  • FTA preference needs a certificate or declaration of origin: KORUS for U.S. origin, the Korea-China FTA or RCEP for Chinese origin. Korea and Taiwan have no agreement, so the basic or WTO rate applies.
  • Whether a product requirement applies depends on the HS code. Food, cosmetics, electrical goods and radio equipment must clear their agency requirement before customs clearance can proceed.

As of: 2026-02-12

2Classification

HS6 names

  • ko기타의 축전지
  • enOther accumulators
  • zh_hant其他蓄電池
  • zh_hans其他蓄电池

Korea tariff lines

LineDescription
8507800000그 밖의 축전지
8507801000니켈수소 축전지
8507802000리튬이온 축전지
8507803000리튬폴리머 축전지
8507809000기타
United States export-side line (reference)
  • 8507.80.41.00Of a kind used as the primary source of electrical power for electrically powered vehicles of subheadings 8703.40, 8703.50, 8703.60, 8703.70 or 8703.80
  • 8507.80.82.00Other

Top 3 Korea rulings

  • Battery Pack ; ED00064CN00 ;;1) 물품개요 - 408*180*682mm 크기의 스틸 하우징 안에 보호회로, 리튬폴리머 셀 등이 결합된 물품으로 태양광 패널(미제시)에서 생산된 DC전류 저장하거나 외부로 공급해주는 기능 - Cell : Lithium Polymer 56개 직렬로 연결
  • Polymer Lithium-ion Rechargeable Battery(DTP140735)- 휴대폰용 보조 배터리(리튬폴리머 배터리)로 고체에너지를 사용하기 때문에 부피가 작고 에너지 밀도가 높음(전압 3.7V, 정격용량 3.2Ah) - 구성 : 양극(Lithium Cobalt Dioxide 25~40%), 음극(Graphite 10~30%), 전해질(Lithium hexafluorophospha...
  • - 리튬인산철전지(LiFePO4)/모델:SE60AHA- 물품 사진 - 규격 : 142mm×50mm×217mm(L×W×H) - 축전지의 양극을 구성하는 화학물질에 리튬인산철(LiFePO4)를 사용하여, 기존 리튬이온전지의 단점인 충방전 횟수를 2배이상 늘리고, 내구성 열화에 강하여 폭발 및 발화의 문제를 해결할 수 있음 - 산업용 장비, 캠핑카, 전동 오토바이,...

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As of: 2026-02-12

3Duty & tax

Rate available to United States origin

LineDescription기본세율CFTA 협정세율 - 미국
8507800000그 밖의 축전지8%—0%
8507801000니켈수소 축전지———
8507802000리튬이온 축전지———
8507803000리튬폴리머 축전지———
8507809000기타———
  • · Tax base = customs value (CIF) + duty + individual consumption tax, liquor tax, education tax and special rural development tax where they apply.
  • · Duty is calculated at whichever rate in the tariff schedule applies: basic rate (A), WTO rate (C), or an FTA preferential rate.
  • · Small self-use consignments may instead be assessed at the simplified combined rate under Article 81 of the Customs Act, which rolls duty and internal taxes into one figure.
  • · Individual consumption tax applies only to listed goods such as certain cosmetics, precious metals and vehicles; alcohol carries liquor tax and education tax separately.
  • · A business importer can normally credit the import VAT as input tax, so the final cost differs between businesses and individuals.

Landed-cost estimate

Duty rate used
0%
Customs value
—
Duty
—
VAT (부가가치세)
—
Estimated total
—

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-02-12

4Requirements

No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.

Agencies involved

  • Korea Customs Service (KCS)Import clearance, assessment and collection of duty, origin and product-requirement verificationcustoms.go.kr
  • UNI-PASSThe national customs information system: declarations, personal clearance codes, clearance statusunipass.customs.go.kr
  • KCS FTA PortalOrigin certification method by agreement, rate lookup, retroactive claimscustoms.go.kr
  • Ministry of Food and Drug Safety (MFDS)Imported food, health functional food, cosmetics, medicines and medical devicesmfds.go.kr
  • Korean Agency for Technology and Standards (KATS) / Product Safety Information CentreKC safety certification and safety confirmation for electrical and consumer productssafetykorea.kr
  • National Radio Research Agency (RRA)Conformity assessment for broadcasting and communications equipmentrra.go.kr

As of: 2026-08-27

5Documents

United States export documents

  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the shipment

    Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the shipment

    Carton-level contents, weights, dimensions and marks.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Contract of carriage; the ocean bill of lading is also the document of title.

    Official page
  • Electronic Export Information (EEI) and ITN
    Issued by:
    Exporter or authorised agent, filed in AESDirect within ACE
    When:
    Before lading, on the deadline for the mode of transport

    Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.

    Official page
  • Shipper's Letter of Instruction (SLI)
    Issued by:
    Exporter
    When:
    When a forwarder files on the exporter's behalf

    Authorises the forwarder as agent and carries the data needed for the AES filing.

    Official page
  • Export licence
    Issued by:
    Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
    When:
    Before export, when the ECCN or USML category and destination require it

    Licence exceptions may be available; the licence or exception is cited in the AES filing.

    Official page
  • Certification of origin for a free trade agreement
    Issued by:
    Exporter or producer
    When:
    Provided to the buyer for its import claim

    KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.

    Official page
  • Certificate of Free Sale or FDA export certificate
    Issued by:
    U.S. Food and Drug Administration or a state authority
    When:
    When the importing country's authority asks for it

    Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.

    Official page
  • Power of attorney to the forwarder
    Issued by:
    Exporter
    When:
    Before the forwarder acts

    Needed for the forwarder to file EEI and act before CBP as authorised agent.

    Official page

Korea import documents

  • Import declaration (수입신고서)
    Issued by:
    Importer or customs broker, filed electronically in UNI-PASS
    When:
    After the goods enter the bonded area; pre-arrival filing is also allowed

    The form and the way it is completed are prescribed by the KCS notification on import clearance. Paperless (P/L) declarations require no attachments.

    Official page
  • Import declaration certificate (수입신고필증)
    Issued by:
    Customs
    When:
    Issued when the declaration is accepted

    The release document, also used as evidence for input VAT credit and for cost accounting.

    Official page
  • Commercial invoice
    Issued by:
    Exporter
    When:
    With the declaration

    The primary basis for the customs value. Incoterms, currency, unit price and total must be unambiguous.

    Official page
  • Packing list
    Issued by:
    Exporter
    When:
    With the declaration

    Used for reconciliation during physical examination.

    Official page
  • Bill of lading or air waybill
    Issued by:
    Carrier or freight forwarder
    When:
    Issued at loading

    Evidence of carriage and of the right to take delivery; reconciled against the cargo manifest.

    Official page
  • Certificate or declaration of origin
    Issued by:
    Issuing body in the exporting country, or the exporter under self-certification
    When:
    When claiming a preferential rate

    KORUS uses self-certification, the Korea-China FTA uses an authority-issued certificate, and RCEP follows the mechanism set in the agreement. A retroactive claim is possible for a period after release.

    Official page
  • Product requirement documents
    Issued by:
    MFDS, KATS, National Radio Research Agency and others
    When:
    Before or together with the declaration

    For example the imported-food declaration certificate, cosmetics paperwork, KC safety certification or safety confirmation for electrical and consumer products, and conformity assessment for radio equipment.

    Official page
  • Personal customs clearance code (개인통관고유부호)
    Issued by:
    Korea Customs Service
    When:
    Obtained before an individual imports

    A 13-character code used instead of the resident registration number when an individual is the importer.

    Official page
  • Business registration certificate
    Issued by:
    National Tax Service
    When:
    When a business imports

    Used with the trade business number to identify the importer.

    Official page

6Procedure

  1. Arrival and manifestThe carrier or forwarder files the cargo manifest before arrival and reports discharge once the vessel is in.
  2. Entry into a bonded areaThe goods move into a bonded area such as a CY, CFS or bonded warehouse. A declaration can be filed from that point, or earlier as a pre-arrival or pre-departure declaration when speed matters.
  3. Import declarationThe importer or a customs broker files the declaration in UNI-PASS with the HS code, customs value, origin, the rate claimed including any FTA preference, and any product requirement.
  4. Document review and examinationThe declaration is routed as paperless, document review or physical examination. Goods subject to a product requirement wait until the relevant agency has confirmed it.
  5. PaymentDuty, VAT and any internal taxes are paid. With security lodged, deferred payment including monthly consolidated payment is available.
  6. Acceptance and releaseOnce the import declaration certificate is issued the goods leave the bonded area. Amendment, refund claims and duty drawback follow their own separate procedures.
  1. Arrival and discharge reportThe airline files the manifest and reports discharge, and the goods move into the airport bonded cargo terminal.
  2. Import declarationThe declaration is filed in UNI-PASS, with the same pre-arrival option as for ocean cargo.
  3. Review, examination and requirementsAgency confirmation is obtained where a product requirement applies. Because air cargo moves quickly, the requirement step is often the constraint.
  4. Payment and acceptanceTaxes are paid and the import declaration certificate is issued.
  5. ReleaseThe goods leave the airport bonded area.
  1. Express clearance listThe express operator submits the clearance list to customs before arrival. For an individual importer it must carry the personal customs clearance code.
  2. Choosing the trackLow-value self-use goods go through list clearance; everything else goes through a simplified or a full declaration. Goods excluded from list clearance, such as medicines, health functional foods, some foods and cosmetics and electrical goods, must be declared regardless of value.
  3. Exemption testSelf-use goods with a goods value of US$150 or less, or US$200 or less for U.S. origin, are free of duty and VAT. Same-day shipments from the same sender are added together for the test.
  4. Assessment and paymentAbove the threshold the whole value is taxable, and small self-use consignments may be assessed at the simplified combined rate. Express operators normally advance the tax and bill the recipient.
  5. Release and deliveryAfter clearance the operator delivers. Goods awaiting an agency confirmation stay in the bonded area until it is issued.
  1. Traveller declarationOn arrival, travellers complete the traveller declaration form or the mobile declaration and declare dutiable goods.
  2. Personal allowanceThe basic allowance is US$800, with separate allowances for alcohol, tobacco and perfume.
  3. Voluntary declarationDeclaring goods above the allowance voluntarily earns a reduction in the duty; failing to declare and being found out attracts a penalty surcharge.
  4. Commercial goodsGoods carried for sale need an ordinary import declaration even when hand-carried, and any product requirement still applies.
Show United States export-side steps
  1. Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
  2. Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
  3. File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
  4. Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
  5. Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
  6. RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.

7Difficulty

Self-clearable

Score: 0.22

A signal derived from public data, not advice.

Why this reading

  • ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesunipass.customs.go.kr2026-09-07

Components

Import requirements0.00세관장확인 대상 요건 없음 (UNI-PASS 요건 목록 기준) unipass.customs.go.kr
Classification ambiguity0.68KR 결정례 13건 · 하위 세번 4종으로 분산 unipass.customs.go.krUS CROSS 58건 중 복수 세번 결정 비율 41% · 같은 사건에서 함께 검토된 다른 HS6 35개 rulings.cbp.gov
Regulatory regimeNo dataKR 규제 레짐 표에 이 HS6에 해당하는 행이 없음 — 성분 미산출(가중치 재배분). 요건 테이블 결과만으로 판단됨. code/rules/regime_table.json
United States origin-side note: US export requires PGA data in AES (EPA). cbp.gov

As of: 2026-09-07

8Cases

  • Battery Pack ; ED00064CN00 ;;1) 물품개요 - 408*180*682mm 크기의 스틸 하우징 안에 보호회로, 리튬폴리머 셀 등이 결합된 물품으로 태양광 패널(미제시)에서 생산된 DC전류 저장하거나 외부로 공급해주는 기능 - Cell : Lithium Polymer 56개 직렬로 연결Decided line: 8507803000Date: 2016-04-08
  • Polymer Lithium-ion Rechargeable Battery(DTP140735)- 휴대폰용 보조 배터리(리튬폴리머 배터리)로 고체에너지를 사용하기 때문에 부피가 작고 에너지 밀도가 높음(전압 3.7V, 정격용량 3.2Ah) - 구성 : 양극(Lithium Cobalt Dioxide 25~40%), 음극(Graphite 10~30%), 전해질(Lithium hexafluorophospha...Decided line: 8507803000Date: 2015-07-28
  • - 리튬인산철전지(LiFePO4)/모델:SE60AHA- 물품 사진 - 규격 : 142mm×50mm×217mm(L×W×H) - 축전지의 양극을 구성하는 화학물질에 리튬인산철(LiFePO4)를 사용하여, 기존 리튬이온전지의 단점인 충방전 횟수를 2배이상 늘리고, 내구성 열화에 강하여 폭발 및 발화의 문제를 해결할 수 있음 - 산업용 장비, 캠핑카, 전동 오토바이,...Decided line: 8507809000Date: 2014-06-19
  • PORTABLE SECONDARY BATTERY (모델 KET-1231P)- 리튬이온배터리, PCB, 커넥터 등이 내장된 케이스와 전원 연결을 위한 케이블 3개로 구성되어 있음 - 기능 : DC 5V/2A의 전원을 공급받아 리튬이온폴리머 배터리를 DC 3.7V로 충전하였다가 PCB회로로 거쳐 DC 5V/1A/2A의 전원을 출력 - 용도 ㆍ스마트기기의 배터리 부족시 USB케이블로 연...Decided line: 8507803000Date: 2014-01-21
  • PORTABLE SECONDARY BATTERY (모델 KET-521P)- 리튬이온배터리, PCB, 커넥터 등이 내장된 케이스와 전원 연결을 위한 케이블 3개로 구성되어 있음 - 기능 : DC 5V/1.5A의 전원을 공급받아 리튬이온폴리머 배터리를 DC 3.7V로 충전하였다가 PCB회로로 거쳐 DC 5V/1A의 전원을 출력 - 용도 ㆍ스마트기기의 배터리 부족시 USB케이블로 연결...Decided line: 8507803000Date: 2014-01-21
  • PORTABLE SECONDARY BATTERY (모델 KET-6436P)- 리튬이온배터리, PCB, 커넥터 등이 내장된 케이스와 전원 연결을 위한 케이블 3개로 구성되어 있음 - 기능 : DC 5V/1.5A의 전원을 공급받아 리튬이온폴리머 배터리를 DC 3.7V로 충전하였다가 PCB회로로 거쳐 DC 5V/1.5A의 전원을 출력 - 용도 ㆍ스마트기기의 배터리 부족시 USB케이블로 ...Decided line: 8507803000Date: 2014-01-21
  • PORTABLE SECONDARY BATTERY (모델 KET-6432P)- 리튬이온배터리, PCB, 커넥터 등이 내장된 케이스와 전원 연결을 위한 케이블 3개로 구성되어 있음 - 기능 : DC 5V/1.5A의 전원을 공급받아 리튬이온폴리머 배터리를 DC 3.7V로 충전하였다가 PCB회로로 거쳐 DC 5V/1.5A의 전원을 출력 - 용도 ㆍ스마트기기의 배터리 부족시 USB케이블로 ...Decided line: 8507803000Date: 2014-01-21
  • PORTABLE SECONDARY BATTERY (모델 KET-6435P)- 리튬이온배터리, PCB, 커넥터 등이 내장된 케이스와 전원 연결을 위한 케이블 3개로 구성되어 있음 - 기능 : DC 5V/1.5A의 전원을 공급받아 리튬이온폴리머 배터리를 DC 3.7V로 충전하였다가 PCB회로로 거쳐 DC 5V/1.5A의 전원을 출력 - 용도 ㆍ스마트기기의 배터리 부족시 USB케이블로 ...Decided line: 8507803000Date: 2014-01-21
  • 핸드폰 케이스 배터리-BACK UP POWER (JIW-NOTE Ⅱ)ㅇ 물품개요 - 핸드폰을 보호하기 위한 커버에 리튬폴리머 배터리(재충전 가능)가 내장된 물품임. - 케이스 밑면에는 어답터를 연결할수 있는 단자가 있으며, 케이스 내부에는 핸드폰과 전원 연결을 위한 단자가 있음. - LCD를 보호하는 면은 인조가죽, 핸드폰 뒷쪽을 보호하는 면은 플라스틱 재질임. ※ 주요 사양...Decided line: 8507803000Date: 2013-09-24
  • 핸드폰 배터리(ST-PR-OC)ㅇ 물품개요 - 외장형 휴대용 배터리 본체와 connector 케이블(핸드폰과 배터리 연결)로 제시된 물품임. - 외부전원을 통해 신청물품의 배터리에 전기를 저장(재충전 가능)시킨 후, connector 케이블에 핸드폰을 연결하여 휴대폰의 배터리를 충전하는데 사용함(모든 핸드폰에 연결 사용가능) - 배터리 내...Decided line: 8507803000Date: 2013-09-24
  • Lithium Polymer Battery Pack with lightors ; LPack-A1001ㅇ 스마트폰의 충전을 위한 lithium polymer 축전지(2400mAh)와 전기제어를 위한 PCB, 전기 충전용 5pin 입력단자, 스마트폰 충전용 USB 출력단자가 결합되어 있으며, - 부수적으로 악력기와 자가발전 압전소자를 결합시켜 악력운동에 의해 전기충전, 고주파발진에 의한 해충퇴치, 3단밝기 조정...Decided line: 8507803000Date: 2013-01-23
  • 휴대폰용 미니 충전지(상품명 ; Minicell)ㅇ 구성 및 형태@§ - 크기는 29×30×14mm이며, 중량은 13g 정도임@§ - 직육면체 모양의 플라스틱제 하우징 속에 리튬이온축전지가 내장되@§어 있고, 한쪽은 LED와 충전용 소켓이 그리고 다른 한쪽은 휴대폰 접속용 @§24핀 플러그가 부착되어 있으며, 상부에는 후레쉬용 스위치가 있음@§ ㅇ 기능 및...Decided line: 8507802000Date: 2005-11-16
  • Electric accumlator, Nockel-metal Hydride양극에 니켈산화물, 음극에 수소흡장합금, 전해액에 이온전도성이 우수한 수산화칼륨(KOH)을 주성분으로 한 수용액으로 구성된 알카라인 축전지로서 기존의 니켈-카드늄 축전지에 비해 용량 및 성능이 뛰어남Decided line: 8507800000Date: 1996-08-26
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Sources: Korea Customs Service: Import clearance · Korea Ministry of Government Legislation (Easy Law): overseas direct purchase, duty and VAT calculation · Korea Law Information Center: Customs Act and its Enforcement Rules · Korea Customs Service UNI-PASS · Korea Customs Service FTA Portal · Korean Agency for Technology and Standards: product safety certification · Ministry of Food and Drug Safety · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine

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