9405 31 00: Designed for use solely with light-emitting diode (LED) light sources
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
9405 Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:
Lighting strings of a kind used for Christmas trees:
9405 31 00 Designed for use solely with light-emitting diode (LED) light sources
What you pay
Importing into EU
Customs duty3.7% standard rate depends on the country of origin
Import controlRestriction on entry into free circulation
Applies to goods from
Iraq, Syria
Legal act
Regulation 1210/03, Regulation 1332/13
Import control
Applies to goods from
Belarus, Ukraine
Legal act
Regulation 0765/06, Regulation 0692/14
Documents
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
Y683 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3i)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0263/22
Documents
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 3
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Restriction on exportSanctions regime: Iraq
All third countries
Regulation 1210/03
1 January 2007
Export authorizationSanctions regime: Syria
All third countries
Regulation 1332/13
15 December 2013
Export control on cultural goods
All third countries
Regulation 0116/09
2 March 2009
TARIC data as of 25 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 25 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
3.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
600015020HMRC26 January 2026 – 25 January 2029 · 9405 31 00 00
Battery Operated LED Bottle Stopper String Lights. Features 20 Warm White LED lights on a 2-metre wire with 10cm bulb spacing. They are elegantly shaped like a wine cork (Plastic)to fit neatly into most standard bottles.re perfect for table decorations, Christmas, weddings, parties, and home…
600013565HMRC9 September 2025 – 8 September 2028 · 9405 31 00 00
200 bright white light-emitting diode (LED) lights. They have 8 different settings and timer function that can be used for indoor and outdoor use. Each bulb is 0.5m with 5cm spacing between each bulb. It has a green lead wire with the total length being 10.45m. it is powered by 3 x AA battery box…
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
9405 · Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
This heading excludes illuminated articles made of various materials (e.g. glass, metal, plastics) that are designed merely for indoor or outdoor decorative purposes. They are equipped with lights (for example, LED lighting strings, LED strips) which are intended to enhance their decorative character.
These articles are not primarily designed to illuminate, for example, a room (as the lights are intended to accentuate the decorative object and the light output is too low to serve as functional lighting) nor are they specialized lamps (see also the Harmonized System Explanatory Notes (HSEN) to heading 9405, (I), (1) and (3)).
Such articles should be classified according to the constituent material of the decorative component, since their design and the overall characteristics indicate that they are intended for ornamental use.
For such articles, the presence of solar panels is not relevant for classification under heading 9405 (see figure 7).
Examples of products which are to be classified according to their constituent material:
9405 31 00 and 9405 39 00 · Lighting strings of a kind used for Christmas trees
These subheadings cover lighting strings/light chains of a kind used for Christmas trees.
The objective characteristics of these articles, such as the length of the chain, the type of lights, the distance between the lamps, the form of the ‘light-bulbs’ (standard or having a connection with the Christmas season), easy handling for putting them on the Christmas tree, indicate that they are intended to be used mainly/principally to decorate a Christmas tree by lighting.
‘Light-bulbs’ having a connection with Christmas may have the form of snowflakes, stars or icicles or other images of the winter season; a connection based on long-standing traditions is not required.
Examples of products that are to be classified in subheadings 9405 31 00 and 9405 39 00 as ‘lighting strings of a kind used for Christmas trees’:
A light net consisting of dark green electric cables incorporating 160 clear mini filament lamps (1,5 V/0,5 W), joined together so as to form a net of 320 × 150 cm. The size of the net enables it to be easily placed over a Christmas tree. The colour of the cables and the 19 × 19 cm individual meshes, that allow the net to be pulled inwards over the outer tips of the branches, ensure that, when the lamps are lit, the wires and lamps are concealed while the lights shine through to the outside, providing for a uniform decorative effect.
A 55 m long light chain consisting of an electric cable incorporating 240 mini filament lamps (2,5 V/0,25W). The distance between each lamp is 21 cm. The light chain is made for both outdoor and indoor use.
These subheadings exclude lighting strings that are not designed to be mainly used for a Christmas tree and that are intended to be used for various decorative purposes throughout the year, for example, for decorating houses, balconies, wedding party locations, gardens or for decorating smaller items such as a wreath, a flowerpot or a table.
Also, lighting strings with lamps designed as e.g. pumpkins or hearts do not fall under this subheading, because the lamps do not have any connection with Christmas.
Examples of products that are to be classified in subheading 9405 4x as ‘Other electric luminaires and lighting fittings’:
LED curtain lights in the form of a garland (existing in various lengths), made of two insulated electric cables, with strands of various lengths (30-70 cm long) hanging from it at intervals of approximately 15 cm. The strands are fitted with approximately 200 LED light sources in total. The garland comes with a connection cable and a transformer.
Micro LED light chain, of a total length of 240cm, consisting of a metal wire and 40 light sources with a spacing of 5 cm, battery powered.
Micro LED light chain, of a total length of 860 cm (of which 500 cm is a connecting cable), consisting of a metal wire and 360 light sources with a spacing of 1cm. The light chain comes with a transformer.
General notes to the chapter
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS
General
For the purposes of this Chapter the term ‘furniture’ implies that these products are generally designed to remain in private dwellings or gardens etc. See also the definition of the term ‘furniture’ in the HS Explanatory Note to Chapter 94, General, second paragraph, (A).
Consequently, inflatable articles (such as inflatable chairs, inflatable lounge chairs etc.) that are generally designed to be taken along to different places (for example, camping grounds, the beach, etc.) and to be used there temporarily are not furniture within the meaning of Chapter 94, but depending on their constituent material are camping goods of heading 6306 or articles of Chapters 39 or 40.
Due to their objective characteristics these inflatable articles are easy to transport, because they are lightweight, easy and quick to set-up and to pack away.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Designed for use solely with light-emitting diode (LED) light sources
3.7%
—
2025
unchanged
3.7%
—
2024
unchanged
3.7%
—
2023
unchanged
3.7%
—
2022
Designed for use solely with light-emitting diode (LED) light sources
3.7%
—
2021
not in this year’s nomenclature
—
—
2020
not in this year’s nomenclature
—
—
2019
not in this year’s nomenclature
—
—
Code history
Since 2022; before, these goods were classified under 9405 30 00.
CN code 9405 31 00 is a line of the EU Combined Nomenclature under HS subheading 9405.31 (designed for use solely with light-emitting diode (LED) light sources).
The third-country duty is 3.7%, and quantities are declared in —.
153 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 3.7%.
Imports of goods of subheading 9405.31 into the EU came to €195.8m between September 2025 and August 2026 (down 10% on the year before); China supplied 98%, followed by Vietnam.
For the same subheading, the UK duty is 2%, the Türkiye duty is 3.7%, the US duty is 8%, the Canada duty is 7%, the Mexico duty is free, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 3.3%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 9405.31 worth US$338m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$1m.
Questions and answers
What is the EU import duty for CN code 9405 31 00?
The third-country duty in the EU Combined Nomenclature is 3.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 9405 31 00?
153 countries have a preferential rate on this line, 153 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 9405.31 as a whole, the largest supplier from outside the EU in 2024 was China (US$230m), followed by the United Kingdom.
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EU Combined Nomenclature · CN code · 
China
Vietnam
Hong Kong SAR China
United Kingdom
Ukraine
United States
Australia
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria