Key facts
- HS subheading
- 8507.90
- National lines
- 10
- 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
- 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
Summary
The European Union tariff splits HS 8507.90 (parts) into 10 national lines: 8507 90 31 10 (for use in civil aircraft), 8507 90 31 20 (separator for the manufacture of lithium-ion batteries, in rolls, made of transparent, microporous, acrylic acid grafted polyethylene film, with: -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), 8507 90 31 30 (separator for the manufacture of lithium-ion batteries, in rolls, made of microporous monolayer film of polypropylene or a microporous trilayer film of polypropylene, polyethylene and polypropylene, each film with: -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 no…), 8507 90 31 40 (separator for the manufacture of lithium-ion batteries made of a multi-porous multilayer separator foil with: -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.)) and 6 others.
European Union lines under 8507.90
The European Union tariff splits HS 8507.90 (parts) into 10 national lines: 8507 90 31 10 (for use in civil aircraft), 8507 90 31 20 (separator for the manufacture of lithium-ion batteries, in rolls, made of transparent, microporous, acrylic acid grafted polyethylene film, with: -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), 8507 90 31 30 (separator for the manufacture of lithium-ion batteries, in rolls, made of microporous monolayer film of polypropylene or a microporous trilayer film of polypropylene, polyethylene and polypropylene, each film with: -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 no…), 8507 90 31 40 (separator for the manufacture of lithium-ion batteries made of a multi-porous multilayer separator foil with: -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.)) and 6 others.
- 8507 90 31 10For use in civil aircraft
- 8507 90 31 20Separator for the manufacture of lithium-ion batteries, in rolls, made of transparent, microporous, acrylic acid grafted polyethylene film, with: -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 µmDuty: 2.7%
- 8507 90 31 30Separator for the manufacture of lithium-ion batteries, in rolls, made of microporous monolayer film of polypropylene or a microporous trilayer film of polypropylene, polyethylene and polypropylene, each film with: -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 μmDuty: 2.7%
- 8507 90 31 40Separator for the manufacture of lithium-ion batteries made of a multi-porous multilayer separator foil with: -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: 2.7%
- 8507 90 31 90OtherDuty: 2.7%
- 8507 90 39 10For use in civil aircraft
- 8507 90 39 90OtherDuty: 2.7%
- 8507 90 80 10For use in civil aircraft
- 8507 90 80 55Top cap or housing made of aluminium or ferrous alloy or stainless steel: -whether or not including parts made of aluminum and aluminium alloy, -with or without sealing elements or other elements made of polymer material, -with or without a "current interrupt device " and an "evacuation valve" -with or without plastic sockets -with an outer diameter of 17 mm or more, but not more than 18 mm, or rectangular with: -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 batteriesDuty: 2.7%
- 8507 90 80 90OtherDuty: 2.7%
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 8507.90 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8507.90?
The European Union tariff splits HS 8507.90 (parts) into 10 national lines: 8507 90 31 10 (for use in civil aircraft), 8507 90 31 20 (separator for the manufacture of lithium-ion batteries, in rolls, made of transparent, microporous, acrylic acid grafted polyethylene film, with: -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), 8507 90 31 30 (separator for the manufacture of lithium-ion batteries, in rolls, made of microporous monolayer film of polypropylene or a microporous trilayer film of polypropylene, polyethylene and polypropylene, each film with: -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 no…), 8507 90 31 40 (separator for the manufacture of lithium-ion batteries made of a multi-porous multilayer separator foil with: -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.)) and 6 others.
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.