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Canada sits next to the US market but has a very different duty picture for lithium batteries from China. This guide covers the tariff items and duty on LiFePO4 batteries, the China surtax order, how GST and HST apply at import, the Transportation of Dangerous Goods (TDG) rules, electrical product approval, and provincial battery stewardship. Research date: 29 October 2026.
At a Glance (as of 29 October 2026 — verify before shipment)
| Item | Current position | Official source |
|---|---|---|
| Tariff item for most LiFePO4 batteries | 8507.60.90 Lithium-ion — Other: MFN 7% (applies to China origin) | CBSA Customs Tariff 2026, chapter 85 |
| EV and motorcycle primary-power batteries | 8507.60.10 and 8507.60.20: Free | CBSA Customs Tariff 2026, chapter 85 |
| China surtax | No battery tariff items listed; the 25% surtax covers listed steel and aluminium goods | China Surtax Order (2024), SOR/2024-187, current to 30 Sep 2026 |
| GST at the border | 5% on the value for duty plus duties | Excise Tax Act s. 215(1); CBSA Memorandum D13-2-5 |
| HST provinces | Commercial importers pay only the 5% GST at import and may have to self-assess the provincial part of the HST | CBSA Memorandum D13-2-5 |
| Transport | UN3480 Class 9; UN 38.3 type test and TDG conditions | TDG Regulations s. 2.43.1 |
| Electrical approval (Ontario example) | Electrical products must be approved (certified) before sale | O. Reg. 438/07, s. 5(1) |
1. Tariff Classification and Duty
The CBSA Customs Tariff 2026 (chapter 85) splits lithium-ion batteries into three tariff items:
- 8507.60.10: for use as the primary source of electrical power for electrically-powered vehicles of subheading 8703.80 or 8703.90 — MFN Free.
- 8507.60.20: for use as the primary source of electrical power for electrically-powered motorcycles of subheading 8711.60 or 8711.90 — MFN Free.
- 8507.60.90: Lithium-ion — Other — MFN 7%. This is where energy storage, solar, RV, marine and most industrial LiFePO4 batteries usually fall.
China has no free trade agreement with Canada, so China-origin goods pay the MFN rate. The preferential “Free” rates in the schedule (for example for the US, Mexico, the UK and CPTPP partners) apply only to goods that originate in those countries — not to Chinese batteries shipped via them. Your customs broker confirms the tariff item for each product.
2. China Surtax: What Applies to Batteries Today
The China Surtax Order (2024), SOR/2024-187 (consolidation current to 30 September 2026, last amended 1 March 2026) imposes “a surtax in the amount of 25% of their value for duty” on China-origin goods listed in its Schedule 2. Schedule 2 lists steel and aluminium tariff items (chapters 72, 73 and 76). No chapter 85 battery items are listed. The separate EV surtax section was repealed by SOR/2026-33.
Finance Canada consulted from 10 September to 10 October 2024 on possible surtaxes on Chinese “batteries and battery parts”, among other sectors, but no battery items are in the order as of the date above. Check the current consolidation and any new orders before each shipment.
3. GST and HST on Imported Batteries
- Value for tax: CBSA explains that under subsection 215(1) of the Excise Tax Act the value for GST is the value for duty plus “the amount of all duties and taxes payable on the imported goods” other than the GST (CBSA Memorandum D13-2-5).
- GST rate: 5%, collected by CBSA at release.
- HST provinces: for commercial goods imported by a resident of a participating province, “only the GST is payable by the importer at the time of importation”; the importer “may be obliged to self-assess the provincial component of the HST” (D13-2-5).
- Current rates (CRA GST/HST rates table): HST 13% in Ontario, 14% in Nova Scotia (since 1 April 2025), 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island; GST 5% elsewhere. British Columbia, Manitoba, Saskatchewan and Quebec also charge provincial sales tax (PST/QST) under their own rules.
Worked example (percentages only): on a value for duty of C$10,000 under tariff item 8507.60.90, duty is C$700 (7%). GST is 5% of C$10,700 = C$535, so C$1,235 is payable at the border, before brokerage and any provincial HST self-assessment. GST-registered importers can usually claim input tax credits. Run your own figures in our battery landed-cost calculator.
4. Transportation of Dangerous Goods (TDG)
- Conditions for UN3480: TDG Regulations s. 2.43.1 (current to 30 September 2026) prohibits offering or transporting lithium-ion batteries under UN3480 unless “the cell or battery type meets the applicable test requirements set out in subsection 38.3 of Part III of the Manual of Tests and Criteria”, each cell or battery has a safety vent or is designed to prevent violent rupture, is protected against external short circuits and, where cells are connected in parallel, has protection against dangerous reverse current.
- Full compliance: Transport Canada states that “unless exempt … battery shipments must fully comply with the TDG Regulations” (Transport Canada: transporting batteries). For small means of containment by road or rail, standard TP 14850 packing instruction 903 applies to UN3480. Marine and air shipments follow the IMDG Code and ICAO Technical Instructions.
- Shipping document: for imported dangerous goods it shows the importer’s name and address, and “the consignor, carrier and Canadian importer must all keep copies of shipping documents for at least two years” (Transport Canada: shipping document).
5. Electrical Product Approval and Installation
Provinces regulate the sale of electrical products. In Ontario, for example, “no person shall use, advertise, display, sell, offer for sale or other disposal any electrical product or device unless it has been approved” (O. Reg. 438/07, s. 5(1)). A product is deemed approved when an accredited certification body has certified that it conforms to the applicable standards. Other provinces have comparable rules, and installations are inspected by the local electrical safety authority. Confirm the certification your customer and inspector need before you order. Test reports are arranged per project, with testing fees borne by the buyer. See our certification verification guide and LiFePO4 safety certifications guide.
6. Provincial Battery Stewardship
Battery end-of-life programmes are provincial. Ontario’s Batteries Regulation (O. Reg. 30/20) covers primary and rechargeable batteries and defines a “battery” as a product that “weighs five kilograms or less”. Most LiFePO4 energy storage packs are heavier and fall outside that regulation, while small batteries sold to consumers can create producer obligations. Other provinces run their own programmes with a different scope, so check each province you sell into. For recycling routes, see are LiFePO4 batteries recyclable?
7. Document Checklist
- Commercial invoice or Canada Customs Invoice, packing list (tariff item 8507.60.90 or the correct item, country of origin, value)
- Your Business Number with an import-export (RM) program account, and your customs broker’s release data
- UN 38.3 test summary for the exact model shipped
- Safety Data Sheet (SDS) and a TDG shipping document showing UN3480, Class 9 and the importer’s name and address
- Electrical certification evidence requested by your customer or the provincial authority, for the exact model and revision
- Provincial stewardship registration, if your batteries fall within a provincial programme
Shipping to the US as well? Duty, forced-labor and DOT rules there are different — see our USA LiFePO4 import guide. See also our LiFePO4 import checklist, China LiFePO4 export guide and lithium battery import guide.
Working with LJY Energy on Canadian Projects
LJY Energy is a China-based LiFePO4 battery supplier and OEM/ODM solutions provider. For Canadian importers we prepare the UN 38.3 test summary and SDS for each order and coordinate tariff classification details with your broker. Specifications, pricing, MOQ and lead times are confirmed per project. Request a Canada landed-cost and document review with your target product, volume and province.
Frequently Asked Questions
What is the import duty on Chinese LiFePO4 batteries in Canada?
As of 29 October 2026, the CBSA Customs Tariff lists tariff item 8507.60.90 (lithium-ion, other) at a 7% MFN rate, which applies to China-origin batteries. Items 8507.60.10 and 8507.60.20, for the primary power of certain electric vehicles and motorcycles, are Free. Your broker confirms the item for each product.
Does the Canadian China surtax apply to lithium batteries?
Not as of the consolidation current to 30 September 2026. The China Surtax Order (2024) applies a 25% surtax to listed steel and aluminium tariff items, and no battery items are listed. Batteries were consulted on in 2024, so check for new orders before each shipment.
How are GST and HST charged on imported batteries?
CBSA charges 5% GST on the value for duty plus duties. For commercial goods imported by a resident of an HST province, only the GST is paid at import, and the importer may have to self-assess the provincial part of the HST, for example 8% in Ontario where HST is 13%.
What TDG rules apply to shipping LiFePO4 batteries in Canada?
Lithium-ion batteries ship as UN3480, Class 9. Under TDG Regulations s. 2.43.1, the battery type must meet UN 38.3 and have rupture, short-circuit and, where relevant, reverse-current protection. Shipments need a TDG shipping document, and the Canadian importer keeps copies for at least two years.
Do LiFePO4 batteries need provincial recycling registration in Canada?
It depends on the province and battery size. Ontario’s Batteries Regulation (O. Reg. 30/20) covers batteries weighing five kilograms or less, so most energy storage packs fall outside it. Other provinces run their own programmes, so check each province you sell into.
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