锂离子电池：出口英国、美国的基本税率
品类词 lithium ion battery 在两国官方税则里对应到 6 位子目 8507.60。英国 16 个可申报编码，美国 1 个税则行。数据取于 2026年10月11日。
美国部分不是合计税率。美国部分是 General 栏基本税率，另列出第 99 章 301 条款这一层的条目与税率栏原文：未计排除，未含其他加征，不是合计税率，不能回答「一共要交多少关税」，以美国官方现行文本为准。
英国对华反倾销、反补贴税按企业分档，本站不给单一适用税率。有这类措施的编码，本站只列出「存在该类措施」和措施里出现过的税率范围；具体适用哪一档取决于生产企业和单证，以英国官方页面为准。
品类词到编码的对应是参考归类，归类以海关认定为准。同一类货物会因材质、用途、规格落到不同编码。数据取于 2026年10月11日，税则会调整，办理前请打开每一行后面的官方链接核对。
英国：第三国关税与增值税
| 10 位编码 | 第三国关税 | 增值税措施 | 对华措施 | 官方描述（英文原文） | 官方原文 |
|---|---|---|---|---|---|
| 8507600010 | 接口未给出 | 20.00% | 0.00% | 未见 | Lithium-ion > For use in civil aircraft | 官方页 · 接口 |
| 8507600015 | 2.00% | 20.00% | 未见 | Lithium-ion > Cylindrical lithium-ion-accumulators or modules with: - a nominal capacity of 8,8 ah or more, but not more than 18 ah, - a nominal voltage of 36 v or more, but not more than 48 v, - a power of 300 w or more, but not more than 648 w, for use in the manufacture of electric bicycles | 官方页 · 接口 |
| 8507600018 | 2.00% | 20.00% | 未见 | Lithium-ion > Lithium-ion polymer accumulator pack equipped with a battery management system and can-bus interface with: - 6 modules with 90 cells or more but not more than 192 cells, - a nominal voltage of 280 v or more but not more than 400 v, - a nominal capacity of 9,7 ah or more but not more than 120 ah, - a charging voltage of 110 v or more but not more than 495 v, and in a metal casing with: - a length of not more than 1 723 mm, - a width of not more than 1 162,23 mm, - a height of not more than 395 mm, for use in the manufacture of vehicle capable of being charged by plugging to external source of electric power of heading 8703 | 官方页 · 接口 |
| 8507600024 | 2.00% | 20.00% | 未见 | Lithium-ion > Rechargeable lithium-ion battery, based on lithium-iron-phosphate technology, with: -a fuse, -a cell-to-pack design, -a length of 985 mm or more but not more than 1 015 mm, -a width of 1 050 mm or more but not more than 1 070 mm -a height of 145 mm or more but not more than 160 mm, -a weight of 220 kg or more but not more than 250 kg, -a capacity of 200 ah or more, -a specific energy density of 130 wh/kg or more, for use in the manufacture of vehicles of subheading 8702 40 | 官方页 · 接口 |
| 8507600026 | 2.00% | 20.00% | 未见 | Lithium-ion > Modules for the assembly of electric accumulators using lithium ferrophosphate technology (lfp) with: -a length of 670 mm or more, but not more than 882 mm, -a width of 390 mm or more, but not more than 655 mm, -a height of 110 mm or more, but not more than 155 mm, -a weight of 60 kg or more, but not more than 165 kg, and -a power of 11 300 wh or more, but not more than 29 360 wh | 官方页 · 接口 |
| 8507600028 | 2.00% | 20.00% | 未见 | Lithium-ion > Lithium-ion rechargeable battery cell with: - a length of 190mm or more but not more than 380mm, - a width of 90mm or more but not more than 150mm, - a height of 4mm or more but not more than 35mm, - a weight of 0,1kg or more but not more than 2,5kg, - a nominal voltage of 3,0 vdc or more but not more than 5,0 vdc, - a nominal capacity of not more than 150ah, for use in the manufacture of rechargeable hybrid and electric vehicle batteries | 官方页 · 接口 |
| 8507600029 | 2.00% | 20.00% | 未见 | Lithium-ion > A lithium-ion-rechargeable battery pack in a specific housing suitable for operating in digital cameras, having: -a length of 50 mm or more but not more than 120 mm, -a width of 35 mm or more but not more than 80 mm, -a height of 15 mm or more but not more than 45 mm, -a weight of 0,040 kg or more but not more than 0,085 kg, and -a capacity of not more than 2200 mah | 官方页 · 接口 |
| 8507600030 | 2.00% | 20.00% | 未见 | Lithium-ion > Cylindrical lithium-ion accumulator or module, with a length of 63 mm or more and a diameter of 17,2 mm or more, having a nominal capacity of 1 200 mah or more, for use in the manufacture of rechargeable batteries | 官方页 · 接口 |
| 8507600031 | 2.00% | 20.00% | 未见 | Lithium-ion > Modules for the assembly of lithium-ion battery packs, using a technology other than lithium ferrophosphate (lfp) with: -a length of 298 mm or more, but not more than 500 mm, -a width of 33,5 mm or more, but not more than 209 mm, -a height of 75 mm or more, but not more than 228 mm, -a weight of 3,6 kg or more, but not more than 17 kg, -a power of 458 wh or more, but not more than 3 510 wh, and -a voltage of less than 45 v or more than 70 v | 官方页 · 接口 |
| 8507600033 | 2.00% | 20.00% | 未见 | Lithium-ion > Lithium-ion battery module or accumulator, with: - a length of 150mm or more, but not more than 1 310mm, - a width of 100mm or more, but not more than 1 000mm, - a height of 200mm or more, but not more than 1 500mm, - a weight of 50kg or more, but not more than 200kg, - cells of a nominal capacity of 58 ah or more but not more than 500ah, - a nominal output voltage of 230 v ac or 45 v or more but not more than 980 v dc | 官方页 · 接口 |
| 8507600036 | 2.00% | 20.00% | 未见 | Lithium-ion > Lithium-ion accumulator, with -multiple connected lithium-ion accumulator cells, -charging and monitoring electronics, -a power of 74 wh or more, but not more than 75 wh, -in a plastic housing with electrical connection contacts and lcd display, for use in the manufacture of cordless vacuum cleaners or rechargeable power sources therefor | 官方页 · 接口 |
| 8507600048 | 2.00% | 20.00% | 未见 | Lithium-ion > Integrated battery system in a metal or plastic case with or without holders, consisting of: - a lithium-ion battery with a voltage of 36 v or more but not more than 50,4 v and a nominal energy between 0,3kwh and 0,9 kwh, - a battery management system, - a power relay, - a cooling system, - one to four connectors, - for use in the manufacture of mild-hybrid (mhev) motor vehicles | 官方页 · 接口 |
| 8507600058 | 2.00% | 20.00% | 未见 | Lithium-ion > Prismatic lithium-ion electric accumulator with: -a width of 120,0 mm or more but not more than 305,0 mm, -a thickness of 12,0 mm or more but not more than 67,0 mm, -a height of 72,0 mm or more but not more than 126,0 mm, -a nominal voltage of 3,6 v or more but not more than 3,75 v, and -a nominal capacity of 6,9 ah or more not more than 265 ah, for use in the manufacture of rechargeable electric vehicle batteries | 官方页 · 接口 |
| 8507600077 | 2.00% | 20.00% | 未见 | Lithium-ion > Lithium-ion rechargeable batteries, with: -a length of 700 mm or more, but not more than 2 820 mm, -a width of 935 mm or more, but not more than 1 660 mm, -a height of 85 mm or more, but not more than 700 mm, -a weight of 250 kg or more, but not more than 700 kg, -a power of not more than 175 kwh, -a nominal voltage of 320 v or more, but not more than 430 v for use in the manufacture of vehicles of subheadings 8701 to 8705 | 官方页 · 接口 |
| 8507600083 | 2.00% | 20.00% | 未见 | Lithium-ion > Modules for the assembly of ion lithium electric accumulators with: -a length of 570 mm or more, but not more than 610 mm, -a width of 210 mm or more, but not more than 240 mm, -a height of 100 mm or more, but not more than 125 mm, -a weight of 28 kg or more, but not more than 35 kg, and -a capacity of not more than 2500 ah and a nominal energy of less than 8,4 kw, for use in the manufacture of vehicles of subheadings 8703 60, 8703 70, 8703 80 and 8704 60 | 官方页 · 接口 |
| 8507600090 | 2.00% | 20.00% | 未见 | Lithium-ion > Other | 官方页 · 接口 |
第三国关税是英国对没有优惠安排的来源适用的基本关税（措施类型 103 Third country duty），税率照接口原文。有 1 个编码的增值税措施并列给出 20.00% 与 0.00% 两档（零税率带条件），本站原样并列，不判断哪一档适用。有 1 个编码接口没有给出第三国关税措施，表里留空，请看官方页。英国检索用词：lithium ion battery。
美国：HTS 税则行、General 栏基本税率与第 99 章 301 条目
下表每个税则行分两行：上一行照录美国税则 General 栏的基本税率；下一行是该行所属 8 位子目在第 99 章被哪一个 301 条目点名，以及那个条目的税率栏原文。两行不相加，实际税负以美国官方为准。
第 99 章 301 条目怎么读：只是 301 这一层，未计排除，未含其他加征，不是合计税率。
- 只是 301 这一层：这里只列出美国《协调关税表》第 99 章里对中国产品的 301 条款加征这一层，税率栏照原文抄录，是在该子目基本税率之上另加的部分。
- 未计排除：部分产品可获排除，按具体产品描述适用，本站没有收录（现行排除条目 9903.88.69、9903.88.70，原文写到 2026 年 11 月 9 日）。
- 未含其他加征：第 99 章里针对中国或香港产品的其他条目（如 9903.01.20、9903.01.24、9903.01.63、9903.05.31、9903.05.43）以及 232 条款（钢铝、汽车、半导体等）没有计入，它们当前是否有效、如何与 301 叠加，本站没有判断。
- 不是合计税率：本站不把基本税率和 301 税率栏相加，所以本工具不能回答「一共要交多少关税」。以美国海关与国际贸易委员会现行文本为准。
条目与子目出自第 99 章美国注释 20、31 的现行文本（Revision 21 (2026)），查阅于 2026-10-11。原文：USITC 第 99 章现行版（PDF，英文，文件较大）。
| 税则号 | General 栏基本税率 | 官方描述（英文原文） | 计量单位 | 官方原文 |
|---|---|---|---|---|
| 8507.60.00 | 3.4% | Lithium-ion batteries | — | 官方页 · 接口 |
第 99 章 301 条目 9903.91.06 税率栏原文：The duty provided in the applicable subheading + 25%（在该子目基本税率之上另加；未计排除）出处：U.S. note 31(g) to subchapter III of chapter 99 | ||||
品类词与美国税则行的对应只到 6 位子目一级：表里是该子目下全部有税率的行，不是其中某一行。具体落在哪一行，要看货物的材质、价格区间、规格等，由美国海关认定。复合税率（如「¢/kg + %」）照原文，本站不折算。脚注照录原文，不作解释。301 条目按税则行号的前 8 位（8 位子目）对应，同一个 8 位子目下的各行结果相同；「未对上」只表示该子目不在本站整理的列表里。
这一页的数据从哪来
- 英国：UK Integrated Online Tariff 的商品接口，逐个编码取数；每行的「官方页」是同一编码的官方查询页面。
- 美国：美国国际贸易委员会（USITC）HTS 查询接口，按 6 位子目取数。
- 美国 301 条目：USITC《协调关税表》第 99 章第 III 分章美国注释 20、31 的现行文本（Revision 21 (2026)），查阅于 2026年10月11日。没有逐个核对这些 8 位子目在第 1–97 章现行版里是否仍存在。
- 编码的选取依据（资料库记录，英文原文）：goods match commodities all under 850760; node = their common subheading。
- 取数日期：2026年10月11日。更多口径见数据说明。