Subheading · Chapter 85 · Heading 8541
8541.42: Photovoltaic cells not assembled in modules or made up into panels
Solar cells (not in modules)
8541.42 is the HS subheading for solar cells (not in modules), under heading 8541 in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8541 42 00 00 Photovoltaic cells not assembled in modules or made up into panels Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- S.I. 2019/461, S.I. 2019/411
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £2.3m | 64.3% | -27.3% |
 United States | £453k | 12.8% | -64.4% |
 Germany | £278k | 7.9% | +73.5% |
 Italy | £213k | 6% | +36.9% |
 Philippines | £124k | 3.5% | +26.2% |
 Japan | £69k | 2% | -74.4% |
 Canada | £34k | 1% | -27.8% |
 Spain | £30k | 0.9% | +4.3% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil Free – 7.2% Third-country duty 3 tariff lines · average 2.4% 
Argentina Free Third-country duty 3 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 2 tariff lines 
GCC Free Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria Free Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$247kUS$247k+US$3m+US$45m+> US$578m
Exports: 105
- China: US$3bn
- Thailand: US$728m
- Malaysia: US$688m
- South Korea: US$578m
- Vietnam: US$319m
- Cambodia: US$148m
- Laos: US$133m
- Indonesia: US$87m
- Germany: US$71m
- Japan: US$47m
- Philippines: US$45m
- India: US$39m
- Taiwan: US$39m
- United States: US$35m
- France: US$20m
- Hong Kong SAR China: US$13m
- Netherlands: US$12m
- Singapore: US$11m
- Denmark: US$10m
- Austria: US$8m
- Türkiye: US$7m
- Canada: US$6m
- Portugal: US$5m
- Italy: US$4m
- Slovenia: US$4m
- Poland: US$3m
- South Africa: US$3m
- Switzerland: US$3m
- United Kingdom: US$3m
- Spain: US$3m
- Mexico: US$2m
- Australia: US$2m
- Hungary: US$2m
- Czechia: US$2m
- Belgium: US$1m
- Mauritius: US$1m
- Croatia: US$961k
- Lithuania: US$849k
- United Arab Emirates: US$766k
- Greece: US$733k
- Cyprus: US$634k
- Kenya: US$620k
- Estonia: US$535k
- Bulgaria: US$431k
- Slovakia: US$413k
- Sweden: US$360k
- Zambia: US$352k
- Finland: US$314k
- Ireland: US$273k
- Nigeria: US$253k
- Zimbabwe: US$247k
- Luxembourg: US$243k
- Mozambique: US$229k
- Chile: US$206k
- Lebanon: US$119k
- Côte d’Ivoire: US$115k
- Bangladesh: US$112k
- Romania: US$95k
- Saudi Arabia: US$74k
- Russia: US$74k
Trade value (US$) no reported trade < US$489kUS$489k+US$3m+US$23m+> US$171m
Imports: 199
- United States: US$2bn
- India: US$2bn
- Türkiye: US$451m
- Cambodia: US$216m
- China: US$208m
- Vietnam: US$171m
- Nigeria: US$161m
- Singapore: US$120m
- South Korea: US$114m
- Japan: US$86m
- Indonesia: US$78m
- Hong Kong SAR China: US$52m
- Germany: US$50m
- Thailand: US$43m
- Russia: US$36m
- France: US$34m
- Spain: US$33m
- Laos: US$25m
- United Arab Emirates: US$24m
- Italy: US$23m
- Egypt: US$18m
- Mexico: US$16m
- Netherlands: US$15m
- Malaysia: US$14m
- Canada: US$12m
- Jordan: US$10m
- Romania: US$9m
- Australia: US$9m
- Taiwan: US$8m
- Iran: US$8m
- Benin: US$7m
- Slovenia: US$7m
- Switzerland: US$7m
- Lithuania: US$6m
- United Kingdom: US$6m
- Brazil: US$5m
- South Africa: US$5m
- Luxembourg: US$5m
- Austria: US$5m
- Cameroon: US$5m
- Pakistan: US$5m
- Croatia: US$4m
- Senegal: US$4m
- Togo: US$4m
- Poland: US$3m
- Hungary: US$3m
- Tunisia: US$3m
- Belgium: US$3m
- Afghanistan: US$3m
- Lebanon: US$3m
- Israel: US$3m
- Mali: US$2m
- Philippines: US$2m
- Norway: US$2m
- Armenia: US$2m
- Bulgaria: US$2m
- Zambia: US$2m
- Ghana: US$2m
- Czechia: US$2m
- Bangladesh: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$3bn | 45.8% |
| 2 |  Thailand | US$728m | 12.8% |
| 3 |  Malaysia | US$688m | 12.1% |
| 4 |  South Korea | US$578m | 10.1% |
| 5 |  Vietnam | US$319m | 5.6% |
| 6 |  Cambodia | US$148m | 2.6% |
| 7 |  Laos | US$133m | 2.3% |
| 8 |  Indonesia | US$87m | 1.5% |
| 9 | Germany | US$71m | 1.2% |
| 10 | Japan | US$47m | 0.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 34.4% |
| 2 |  India | US$2bn | 27% |
| 3 | Türkiye | US$451m | 7.9% |
| 4 | Cambodia | US$216m | 3.8% |
| 5 | China | US$208m | 3.6% |
| 6 | Vietnam | US$171m | 3% |
| 7 | Nigeria | US$161m | 2.8% |
| 8 |  Singapore | US$120m | 2.1% |
| 9 | South Korea | US$114m | 2% |
| 10 | Japan | US$86m | 1.5% |
Import duty on this product around the world 93
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 0%median duty
- 79number of duty-free countries (MFN)
- 25%highest: India, Cameroon, Central African Republic
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Armenia | 0% | 2023 | |
 Australia | 0% | 2023 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 0% | 2023 | |
 Belize | 0% | 2023 | |
 Benin | 0% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
 Burkina Faso | 0% | 2023 | |
 Burundi | 0% | 2023 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
| China | 0% | 2023 | |
 Congo - Brazzaville | 10% | 2023 | |
 Costa Rica | 0% | 2023 | |
 Dominican Republic | 0% | 2023 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 0% | 2023 | |
 Ghana | 0% | 2023 | |
 Guatemala | 0% | 2023 | |
 Guinea | 0% | 2023 | |
 Guinea-Bissau | 0% | 2023 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 25% | 2023 | |
| Indonesia | 0% | 2023 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 0% | 2023 | |
 Lesotho | 0% | 2023 | |
 Liberia | 0% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 0% | 2023 | |
| Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 0% | 2023 | |
 Mauritius | 0% | 2023 | |
 Mongolia | 0% | 2023 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Namibia | 0% | 2023 | |
 Nepal | 0% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 0% | 2023 | |
| Nigeria | 0% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 0% | 2023 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
| Philippines | 0% | 2023 | |
 Qatar | 0% | 2023 | |
 Rwanda | 0% | 2023 | |
 Saudi Arabia | 0% | 2023 | |
 Senegal | 0% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 0% | 2023 | |
 South Africa | 0% | 2023 | |
| South Korea | 0% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Vincent & the Grenadines | 5% | 2023 | |
| Switzerland | 0% | 2023 | |
 Tanzania | 0% | 2023 | |
| Thailand | 0% | 2023 | |
 Togo | 0% | 2023 | |
| Türkiye | 0% | 2023 | |
 Uganda | 0% | 2023 | |
 United Arab Emirates | 0% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Vanuatu | 0% | 2023 | |
| Vietnam | 0% | 2023 | |
 Zambia | 10% | 2023 | |
 Zimbabwe | 0% | 2023 |
Tariff data years 2022–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 77637 Photosensitive semiconductor devices; light-emitting diodes
- End use (BEC Rev. 5)
- Intermediate goods · BEC 611220
- CPC 2.1 product
- 47150 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light emitting diodes; mounted piezo-electric crystals
- ISIC Rev. 4 activity
- 2610 Manufacture of electronic components and boards
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8541.40 | changed |
| 2012 | 8541.40 | changed |
| 2007 | 8541.40 | changed |
| 2002 | 8541.40 | changed |
| 1996 | 8541.40 | changed |
| 1992 | 8541.40 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- N352325 U.S. CBP
The tariff classification of solar cells from Germany
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Anti-dumping
FR Doc. 2026-18939 · 91 FR 58651 · Source: federalregister.gov
- Countervailing duty
FR Doc. 2026-18940 · 91 FR 58647 · Source: federalregister.gov
- Anti-dumping
FR Doc. 2026-18941 · 91 FR 58633 · Source: federalregister.gov
- Countervailing duty
FR Doc. 2026-18942 · 91 FR 58638 · Source: federalregister.gov
- Anti-dumping
FR Doc. 2026-18945 · 91 FR 58658 · Source: federalregister.gov
- Countervailing duty
FR Doc. 2026-18947 · 91 FR 58643 · Source: federalregister.gov
- Anti-dumping
FR Doc. 2026-15240 · 91 FR 47811 · Source: federalregister.gov
- Anti-dumping
FR Doc. 2026-09531 · 91 FR 27078 · Source: federalregister.gov
Code history
Since 2022; before, these goods were classified under 8541.40.
The UK Global Tariff has one tariff line for subheading 8541.42; the duty is duty-free.
Subheading 8541.42 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of solar cells (not in modules) into the UK came to £3.5m between September 2025 and August 2026 (down 35% on the year before); China supplied 64%, followed by United States.
In 2024, countries exported solar cells (not in modules) worth US$6bn (−31.8% year on year).
The largest exporter was China (US$3bn), followed by Thailand.
Questions and answers
What is the HS code for photovoltaic cells not assembled in modules or made up into panels?
Photovoltaic cells not assembled in modules or made up into panels fall under HS subheading 8541.42, part of heading 8541, in section XVI of the Harmonized System.
What is the import duty on photovoltaic cells not assembled in modules or… in the UK?
Under the UK Global Tariff, imports under 8541.42 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on photovoltaic cells not assembled in modules or… in the EU?
Under the EU Combined Nomenclature, imports under 8541.42 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most photovoltaic cells not assembled in modules or…?
China, with US$3bn in 2024 (45.8% of world exports).
Which countries can export solar cells (not in modules) to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on solar cells (not in modules)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import solar cells (not in modules) from?
In the 12 months to August 2026, the largest suppliers were China (64%), United States (13%) and Germany (8%), out of total imports of £3.5m.