
Electronics and solar
Import lithium-ion batteries and cells
Tariff BCD 20%, effective 10% for most Li-ion batteries and 5% for cells used to make battery packs. BIS registration and battery EPR are compulsory.
- Basic customs duty
- 5–20% 20% tariff; effective 10% for most Li-ion batteries, 15% for mobile-phone battery packs, 5% for cells for battery manufacture
- Social welfare surcharge
- 10% of BCD
- IGST
- 18% 18%
- India’s imports, 2025-26
- US$ 4.7 bn from 39 countries
The CBIC tariff rate for 8507 60 00 is 20%. Notification 45/2025-Customs sets 10% for Li-ion goods other than mobile-phone battery packs (15%), EV battery packs for manufacture (15%) and power banks; and 5% for Li-ion cells used to make batteries or packs (S. Nos. 319–321, which Budget 2026–27 extended to 31 March 2028). Power banks are excluded from the 10% entry — check their rate. IGST is 18% for all accumulators of 8507 (Notification 9/2025-Integrated Tax (Rate)). Check the effective rate on ICEGATE. CBIC — Notification 45/2025-Customs dated 24.10.2025 (BCD exemptions) ↗
What is imported
Lithium-ion cells and packs are imported for electric two- and three-wheelers, inverters and energy storage, phones, tools and power banks. Many Indian assemblers import cells and build packs here. Batteries are dangerous goods in transport, so shipping, packing and documents need extra care.
Free under ITC(HS). Used or scrap batteries are a different matter — waste batteries fall under the hazardous-waste and battery-waste rules; check before importing anything second-hand.
Licences and registrations you need
- BIS (CRS)Lithium cells and batteries are under BIS’s Compulsory Registration Scheme (IS 16046). The manufacturer must hold registration for each model, and the cells and packs must carry the mark.crsbis.in ↗
- CPCB (Battery Waste Management Rules, 2022)Importers of batteries, or of equipment containing batteries, count as producers and must register on CPCB’s battery EPR portal and meet yearly collection and recycling targets.eprbattery.cpcb.gov.in ↗
What is checked at the port
- BIS registration number and mark on cells and packs; the model must match the registration.
- Dangerous-goods declaration and UN 38.3 transport test summary from the shipper.
- End-use conditions if you claim the 5% rate for cells (Customs import-at-concessional-rate procedure).
Practical tips
- Confirm the shipping line or airline accepts lithium batteries on your route before booking; air rules are stricter than sea.
- Ask for cell test reports (capacity, internal resistance) by lot and test samples in India before the bulk order.
- Register for battery EPR before your first sale — the target starts from the batteries you place on the market.
Where new importers go wrong
- Cells without BIS registration for that exact model — a common reason for long port holds.
- Claiming the 5% cell rate without following the end-use procedure, then paying the difference with interest.
- Grade-B or refurbished cells sold as new.
Sources (7)
- CBIC — Notification 45/2025-Customs dated 24.10.2025 (BCD exemptions)
- CBIC — Customs Tariff (as on 30.06.2025), import tariff by chapter
- Ministry of Finance (TRU) — explanatory letter on Budget 2026–27 customs changes
- CBIC — Notification 9/2025-Integrated Tax (Rate) dated 17.09.2025
- BIS — Compulsory Registration Scheme portal
- CPCB — EPR portal for battery waste
- ICEGATE — Customs e-filing portal (tariff and duty lookup)
Import data
Where India buys lithium-ion batteries and cells
India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.
- Imports, 2025-26
- US$ 4.7 bn
- Change from 2024-25
- ↑+56.2%
- Supplying countries
- 39
- Biggest supplier
- China 84%
Biggest supplying countries
Which sources are growing and shrinking
↑ Growing sources
↓ Shrinking sources
- South KoreaUS$ 241 mn → US$ 182 mn↓-24.4%
Which forms come in, and at what price
Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.
| Tariff line | Value 2025-26 | Change | Quantity | Average price |
|---|---|---|---|---|
Electric accumulators, lithium-ion, including separators, whether or not rectangular — lithium-ion8507 60 00 | US$ 4.7 bn | ↑+56.2% | 1.35 bn pieces | US$ 3.47 per piece |
Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.
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