# European Union tariff lines under HS 8507.10

> The European Union tariff splits HS 8507.10 (lead-acid, of a kind used for starting piston engines) into 4 national lines: 8507 10 20 10 (for use in civil aircraft), 8507 10 20 90 (other), 8507 10 80 10 (for use in civil aircraft) and 8507 10 80 90 (other).

Source: https://border.bot/countries/european-union/hs-codes/850710
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 85](https://border.bot/countries/european-union/hs-codes/85) / [8507.10](https://border.bot/countries/european-union/hs-codes/850710)

## Key facts

- HS subheading: [8507.10](https://border.bot/hs-codes/850710)
- National lines: 4
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

## European Union lines under 8507.10

The European Union tariff splits HS 8507.10 (lead-acid, of a kind used for starting piston engines) into 4 national lines: 8507 10 20 10 (for use in civil aircraft), 8507 10 20 90 (other), 8507 10 80 10 (for use in civil aircraft) and 8507 10 80 90 (other).

- [8507 10 20 10](https://border.bot/countries/european-union/hs-codes/8507102010) Lead-acid, of a kind used for starting piston engines, Working with liquid electrolyte, For use in civil aircraft
- [8507 10 20 90](https://border.bot/countries/european-union/hs-codes/8507102090) Lead-acid, of a kind used for starting piston engines, Working with liquid electrolyte, Other. Duty (MFN): 3.7%
- [8507 10 80 10](https://border.bot/countries/european-union/hs-codes/8507108010) Lead-acid, of a kind used for starting piston engines, Other, For use in civil aircraft
- [8507 10 80 90](https://border.bot/countries/european-union/hs-codes/8507108090) Lead-acid, of a kind used for starting piston engines, Other. Duty (MFN): 3.7%

## Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

## In other countries

National tariff lines under 8507.10 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/850710): 3 lines, used by 1 other country
- [The Harmonized System text for 8507.10](https://border.bot/hs-codes/850710)

- Previous subheading: [8506.90](https://border.bot/countries/european-union/hs-codes/850690) Parts
- Next subheading: [8507.20](https://border.bot/countries/european-union/hs-codes/850720) Other lead-acid accumulators

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8507.10?

The European Union tariff splits HS 8507.10 (lead-acid, of a kind used for starting piston engines) into 4 national lines: 8507 10 20 10 (for use in civil aircraft), 8507 10 20 90 (other), 8507 10 80 10 (for use in civil aircraft) and 8507 10 80 90 (other).

## Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/850710.json