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India’s import charges on lithium batteries stack in a specific order, and the basic customs duty depends on what the battery is used for. This guide covers the tariff item for LiFePO4 batteries, the 20% tariff rate and the 10% concessional basic customs duty, what CBIC’s October 2026 circular says about stationary BESS, the Social Welfare Surcharge, IGST at import, BIS registration under the Compulsory Registration Scheme, and the documents to line up before shipment. Research date: 29 October 2026.
At a Glance (as of 29 October 2026 — verify before shipment)
| Item | Current position | Official source |
|---|---|---|
| Tariff item for lithium-ion batteries (including LiFePO4) | 8507 60 00 | CBIC Circular No. 45/2026-Customs |
| Tariff rate of basic customs duty (BCD) | 20% | CBIC Circular No. 45/2026-Customs |
| Concessional BCD | 10% for goods under 8507 60 00, except EV/hybrid manufacturing battery packs, mobile-phone batteries and power banks | Notification No. 45/2025-Customs, Table I, S. No. 325 |
| Stationary, grid-scale and industrial BESS | Not “power banks”, so not excluded from the 10% entry | CBIC Circular No. 45/2026-Customs, para 3 |
| Social Welfare Surcharge (SWS) | 10% of the aggregate customs duties (not of the goods’ value) | Finance Act 2018, s. 110; CBIC Circular No. 03/2022-Customs |
| IGST | 18% for heading 8507, on the assessable value plus customs duties | Notification No. 9/2025-Integrated Tax (Rate), Sch. II S. No. 480; CBIC guidance note |
| Product registration | BIS Compulsory Registration Scheme: IS 16046 (Part 2):2018 and IS 16270:2023 entries; applicability confirmed per product | BIS list of products under CRS |
1. Tariff Classification and Basic Customs Duty
In India’s customs tariff, lithium-ion accumulators, which include LiFePO4 batteries, fall under tariff item 8507 60 00. CBIC Circular No. 45/2026-Customs (9 October 2026) states that the tariff rate of goods covered under 8507 60 00 is 20%.
Most importers do not pay the full tariff rate. S. No. 325 of Table I of Notification No. 45/2025-Customs sets a concessional basic customs duty (BCD) of 10% for goods under 8507 60 00, other than three excluded groups:
- battery packs for use in the manufacture of electrically operated vehicles or hybrid vehicles (a separate entry, S. No. 322, applies to those);
- lithium-ion batteries or battery packs of cellular mobile phones (S. No. 324); and
- power banks.
Your customs broker confirms the tariff item, the notification entry and any conditions for your exact product on your import date. Rates are set by notification and can change, so re-check them before each shipment.
2. What Circular 45/2026 Clarifies for Energy Storage
Importers asked whether large lithium-ion storage systems counted as “power banks” and so lost the 10% rate. CBIC Circular No. 45/2026-Customs answers this directly. It says the term “power bank” applies only to lithium-ion battery devices with charging/discharging ports designed for use as an external charging device for cellular mobile phones or portable electronic devices. Accordingly, stationary, grid-scale or industrial lithium-ion battery energy storage systems (BESS) under 8507 60 00 are not covered by the power-bank exclusion.
In practice, this means that the 10% concessional BCD is available for solar, telecom, commercial and industrial, and grid-scale LiFePO4 storage, subject to your broker’s confirmation. Portable charging devices for phones and laptops remain excluded and pay the tariff rate. If your product sits near that line, for example a portable power station with USB outputs, ask your broker how it will be described on the bill of entry before you price the shipment.
3. Social Welfare Surcharge and IGST
- Social Welfare Surcharge (SWS): levied as a duty of customs under section 110 of the Finance Act, 2018. CBIC Circular No. 03/2022-Customs explains that SWS applies at 10% of the aggregate of customs duties payable, and not on the value of the imported goods. At a 10% BCD, SWS therefore adds 1% of the assessable value.
- IGST rate: goods of heading 8507 are listed at S. No. 480 of Schedule II (18%) of Notification No. 9/2025-Integrated Tax (Rate).
- Value for IGST: CBIC’s guidance note for importers and exporters explains that IGST on imports is charged on the aggregate of the value determined under section 14(1) of the Customs Act, 1962 and any duty of customs chargeable on the goods, plus any sum charged as an addition to a duty of customs. IGST itself is not included in its own base.
- Input tax credit: IGST paid at import can usually be claimed as input tax credit by a GST-registered importer, subject to the conditions of the GST law. BCD and SWS are costs and are not credited. Confirm your position with your GST adviser.
Other cesses or levies may apply to a given tariff line from time to time. Ask your broker for the full duty computation for your bill of entry rather than relying on the rates above alone.
4. Worked Landed-Cost Example (Illustrative)
Illustrative only, not a quotation and not official rates. The example assumes an assessable value of ₹10,00,000 for a stationary LiFePO4 storage shipment, that the 10% concessional entry applies and that no other cess or levy is charged. Your broker’s computation on the bill of entry is the figure that counts.
| Line | Basis | 10% concessional BCD | 20% tariff rate (for comparison) |
|---|---|---|---|
| Assessable value | Value under s. 14 Customs Act (example) | ₹10,00,000 | ₹10,00,000 |
| Basic customs duty | 10% or 20% of assessable value | ₹1,00,000 | ₹2,00,000 |
| Social Welfare Surcharge | 10% of BCD | ₹10,000 | ₹20,000 |
| Value for IGST | Assessable value + BCD + SWS | ₹11,10,000 | ₹12,20,000 |
| IGST | 18% of value for IGST | ₹1,99,800 | ₹2,19,600 |
| Total payable at customs | BCD + SWS + IGST | ₹3,09,800 | ₹4,39,600 |
| Customs cost if IGST is credited | BCD + SWS | ₹1,10,000 | ₹2,20,000 |
Add freight to the destination port if your assessable value does not already include it, plus customs broker, port, container and inland transport charges. To run your own numbers, enter the rates your broker confirms in our battery landed cost calculator.
5. BIS Registration under the Compulsory Registration Scheme
The Bureau of Indian Standards (BIS) list of products under the Compulsory Registration Scheme (CRS) includes two entries that importers of lithium batteries should check:
- IS 16046 (Part 2):2018: sealed secondary cells and batteries containing alkaline or other non-acid electrolytes for use in portable applications, Part 2: lithium systems.
- IS 16270:2023: listed as “storage battery”. A BIS Registration Department circular (26 March 2025) gives its full title as “Secondary cells and batteries for solar photovoltaic application – General requirements and methods of test” and notes that the revised standard is notified under the Ministry of New and Renewable Energy’s Solar Systems, Devices and Components Goods Order, 2025.
Whether either entry applies depends on what the product is and how it is used. A portable lithium pack, a battery sold for solar photovoltaic systems and a large industrial BESS can fall under different rules. Which entry applies to your model, and which party holds the registration, is confirmed per project before shipment. We do not state BIS registration numbers here; ask for the registration record for the exact model you buy.
6. Shipping Lithium Batteries to India
- Dangerous goods: lithium-ion batteries ship as UN3480 (or UN3481 when packed with or contained in equipment), Class 9. Sea shipments follow the IMDG Code and air shipments the ICAO Technical Instructions and IATA rules.
- UN 38.3 test summary: needed for the exact battery type shipped. Carriers and forwarders ask for it before booking.
- Safety Data Sheet (SDS/MSDS) and a dangerous-goods declaration from the shipper.
- Ask for dangerous-goods surcharges, port handling and destination charges as separate lines when you compare freight quotes. See our lithium battery import guide for the freight lines that first-time importers often miss.
7. Document Checklist
- Commercial invoice and packing list showing tariff item 8507 60 00 (or the item your broker confirms), model, quantity, value and country of origin. Keep them consistent, because duty is assessed from the bill of entry.
- Bill of lading or air waybill
- Importer-Exporter Code (IEC) and GST registration of the importer, and your customs broker’s bill of entry data
- Product description that supports the notification entry claimed, for example a statement that the goods are a stationary BESS and not a power bank
- UN 38.3 test summary and SDS for the exact model shipped
- BIS CRS registration record for the model, where the CRS applies to your product
See also our LiFePO4 import checklist, certification verification guide and China LiFePO4 export guide. Comparing markets? Our USA, UK, Germany and Canada guides follow the same format.
Working with LJY Energy on Indian Projects
LJY Energy is a Shenzhen-based LiFePO4 battery supplier and OEM/ODM coordinator. For Indian importers we prepare the UN 38.3 test summary and SDS for each order and give your broker the product description, chemistry, capacity and application details needed for classification and the notification entry. BIS applicability, specifications, pricing, MOQ and lead times are confirmed per project. Request an India landed-cost and document review with your target product, volume and destination port.
Sources: CBIC Circular No. 45/2026-Customs; Notification No. 45/2025-Customs, Table I S. No. 325; CBIC Circular No. 03/2022-Customs; Notification No. 9/2025-Integrated Tax (Rate), Schedule II S. No. 480; CBIC guidance note for importers and exporters; BIS CRS product list; BIS circular on IS 16270:2023. Checked 29 October 2026. General information, not legal or tax advice.
Frequently Asked Questions
What customs duty applies to LiFePO4 batteries imported into India?
Goods under tariff item 8507 60 00 have a 20% tariff rate. S. No. 325 of Notification No. 45/2025-Customs sets a concessional 10% basic customs duty, except for battery packs for manufacturing electric or hybrid vehicles, mobile-phone batteries and power banks. The Social Welfare Surcharge adds 10% of the customs duty, and IGST is 18% for heading 8507. Confirm the rates for your bill of entry with your broker.
Does the 10% concessional duty apply to battery energy storage systems?
Yes, according to CBIC Circular No. 45/2026-Customs. It clarifies that “power bank” covers only external charging devices for mobile phones or portable electronic devices, so stationary, grid-scale and industrial lithium-ion BESS under 8507 60 00 are not excluded from the 10% entry. Your broker confirms the entry for your product.
How is IGST calculated on imported batteries in India?
IGST is 18% for heading 8507. It is charged on the assessable value plus the customs duties, which include basic customs duty and the Social Welfare Surcharge. A GST-registered importer can usually claim the IGST as input tax credit, subject to the GST rules.
Do lithium batteries need BIS registration for India?
The BIS list of products under the Compulsory Registration Scheme includes lithium cells and batteries for portable applications (IS 16046 (Part 2):2018) and storage batteries (IS 16270:2023, for solar photovoltaic applications). Whether an entry applies to your product, and who holds the registration, is confirmed per project before shipment.
What is the landed cost of a LiFePO4 battery shipment to India?
As an illustration only, on an assessable value of ₹10,00,000 at the 10% concessional rate, BCD is ₹1,00,000, SWS ₹10,000 and IGST ₹1,99,800, so ₹3,09,800 is payable at customs before freight, broker and port charges. Your broker’s duty computation for the bill of entry is the figure that counts.
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