Checklist S-140

UN 3480 Lithium ion batteries
without equipment
Sea Transport
Special Provision 230, Packing Instruction P903/LP903
more than 20 Wh for each  Lithium Ion Cell (including lithium ion polymer)
unlimited Lithium Ion Cells (including lithium ion polymer) per package
limited Lithium Ion Cells (including lithium ion polymer) by max. gross of UN specification code per package
unlimited Lithium Ion Cells (including lithium ion polymer) per consignment

IMDG Code Amendment 40-20
Lithium Ion Cells (including lithium ion polymer) manufactured according to Quality Management Program
Lithium Ion Cells (including lithium ion polymer), that have successfully passed UN Test Series 38.3
Shipping is only allowed by trained personnel according to 1.3 IMDG Code.

What may be transported with this checklist article:
Lithium Ion Cell (including lithium ion polymer) without equipment
including lithium ion polymer Cell without equipment
UN 3480