Subheading · Chapter 94 · Heading 9405

9405.21

9405.21: Designed for use solely with light-emitting diode (LED) light sources

LED table, desk and floor lamps

9405.21 is the HS subheading for LED table, desk and floor lamps, under heading 9405 in chapter 94.

What you pay

Importing into UK

Customs duty 2% – 4% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9405 21 00 00 Designed for use solely with light-emitting diode (led) light sources
  2. 9405 21 40 00 Of plastics or of ceramic materials 4%
  3. 9405 21 50 00 Of glass 2%
  4. 9405 21 90 00 Of other materials 2%
  5. 9405 21 90 10 Hand-made 2%
  6. 9405 21 90 90 Other 2%

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Russia, Ukraine
    Legal act
    S.I. 2020/707, 2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
    Tariff lines
    on 1 of 4 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2% – 4%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£58.5m+1.7% · previous 12 months
Average import price£9.35 per kg
Jan 2024: £2.8mFeb 2024: £2.9mMar 2024: £3.6mApr 2024: £2.7mMay 2024: £3.2mJun 2024: £3mJul 2024: £4mAug 2024: £6.1mSept 2024: £5.7mOct 2024: £7mNov 2024: £7.2mDec 2024: £4.8mJan 2025: £4.1mFeb 2025: £5.2mMar 2025: £4.5mApr 2025: £2.8mMay 2025: £3.6mJun 2025: £3.5mJul 2025: £4.3mAug 2025: £4.7mSept 2025: £5.9mOct 2025: £6.5mNov 2025: £6.3mDec 2025: £5.6mJan 2026: £4.9mFeb 2026: £4.3mMar 2026: £4.4mApr 2026: £2.5mMay 2026: £3.2mJun 2026: £3.9mJul 2026: £5.3mAug 2026: £5.6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £46.9m 80.3% +1.3%
Italy £2.5m 4.3% -2.4%
Poland £2.1m 3.6% +31.7%
France £1.1m 1.9% +3.6%
Indonesia £663k 1.1% +181.5%
Hong Kong SAR China £509k 0.9% +45.2%
Spain £500k 0.9% +32.6%
Germany £387k 0.7% +2.1%

Same subheading in other tariffs

World trade in 2024

9405.21 · US$2bn

Trade value (US$) no reported trade < US$99kUS$99k+US$2m+US$12m+> US$53m

Exports: 134
  1. China: US$999m
  2. Germany: US$115m
  3. Italy: US$93m
  4. Denmark: US$53m
  5. Poland: US$48m
  6. France: US$42m
  7. Spain: US$35m
  8. Netherlands: US$31m
  9. United Kingdom: US$17m
  10. Austria: US$16m
  11. United States: US$15m
  12. Switzerland: US$13m
  13. Malaysia: US$12m
  14. Belgium: US$11m
  15. Sweden: US$11m
  16. Czechia: US$11m
  17. Vietnam: US$10m
  18. India: US$9m
  19. Cambodia: US$9m
  20. Canada: US$8m
  21. Norway: US$7m
  22. Taiwan: US$7m
  23. Hong Kong SAR China: US$7m
  24. Hungary: US$6m
  25. Portugal: US$5m
  26. Finland: US$5m
  27. Türkiye: US$3m
  28. Slovakia: US$3m
  29. Romania: US$2m
  30. Slovenia: US$2m
  31. Russia: US$2m
  32. Greece: US$2m
  33. South Korea: US$2m
  34. Japan: US$2m
  35. Mexico: US$2m
  36. South Africa: US$2m
  37. Philippines: US$2m
  38. Indonesia: US$2m
  39. Australia: US$2m
  40. Bulgaria: US$2m
  41. Thailand: US$2m
  42. Serbia: US$2m
  43. Lithuania: US$2m
  44. Pakistan: US$1m
  45. Ireland: US$887k
  46. Morocco: US$877k
  47. Croatia: US$843k
  48. Estonia: US$687k
  49. Singapore: US$677k
  50. Latvia: US$408k
  51. Egypt: US$367k
  52. Saudi Arabia: US$353k
  53. United Arab Emirates: US$339k
  54. Brazil: US$326k
  55. New Zealand: US$203k
  56. Armenia: US$187k
  57. El Salvador: US$146k
  58. Israel: US$141k
  59. Ukraine: US$136k
  60. Chile: US$135k

Top exporters

RankCountryValueShare
1 China US$999m 61%
2 Germany US$115m 7%
3 Italy US$93m 5.7%
4 Denmark US$53m 3.2%
5 Poland US$48m 2.9%
6 France US$42m 2.6%
7 Spain US$35m 2.1%
8 Netherlands US$31m 1.9%
9 United Kingdom US$17m 1.1%
10 Austria US$16m 0.9%

Top importers

RankCountryValueShare
1 Germany US$231m 14.1%
2 United States US$219m 13.4%
3 France US$118m 7.2%
4 Netherlands US$98m 6%
5 United Kingdom US$68m 4.2%
6 Japan US$67m 4.1%
7 Italy US$63m 3.8%
8 Switzerland US$57m 3.5%
9 Poland US$54m 3.3%
10 Spain US$48m 3%

Binding rulings for similar goods 15

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.

  • 600015552 HMRC 10 July 2026 – 9 July 2029 · 9405 21 40 00

    A silicone light. Made from silicone (plastic) the light is in the form of a cartoon character and is round in shape with eyes and pointed ears. The lilac coloured character is used as a bedside or desk light and has a squishy feel. The LED light is activated via a slide switch button on the base,…

  • 600016077 HMRC 9 July 2026 – 8 July 2029 · 9405 21 40 00

    A light up night light in the shape of an astronaut. It is designed to hung on a wall or door or stood on a bedside table. The light inside is an LED bulb and it is powered by batteries (not included). The Astronaut is made of moulded plastic in a machine. Operated by an on off switch and has a 60…

  • 600015839 HMRC 9 June 2026 – 8 June 2029 · 9405 21 40 00

    A colour changing LED light in a shape of a dog. It is a sensor light and has 6 colour changing modes. It can also be used as a night light as it has an ambience light. The light requires 3 x AAA batteries. The product is made from a combination of ABS (Acrylonitrile Butadiene Styrene, which is a…

  • 600015410 HMRC 15 May 2026 – 14 May 2029 · 9405 21 40 00

    Children’s Animated Film Character Bedside Light The product is a children’s animated film character bed-side light, with characters applied on the lamp stand. The settings have a sunset functionality to help kids to drift off to sleep and a nightlight feature. The sunset setting automatically…

  • 600013256 HMRC 21 July 2025 – 20 July 2028 · 9405 21 40 00

    The product is an LED light bedside light made to resemble a bedbug that is aimed at children to aid a sleep routine. There is a bright green band on the front interface which surrounds a face of eyes and mouth. There are green antennae present on the green band which also contains the company…

  • 600013253 HMRC 30 June 2025 – 29 June 2028 · 9405 21 40 00

    The product is a bedside lamp with alarm and light intensity. The product has an LED clock display and can be programmed for wake-up function that simulates dawn and sunset for a gentle sleep or wake-up, at a user-defined time. The light will come on gradually at a specified time before the actual…

15 rulings in total for this code

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.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R0506 · Source: eur-lex.europa.eu

Rule changes →

Code history

Since 2022; before, these goods were classified under 9405.20.

In the UK Global Tariff, subheading 9405.21 covers 4 tariff lines and the duty is between 2% and 4%.

The EU Combined Nomenclature divides subheading 9405.21 into 3 tariff lines; the duty is between 2.7% and 4.7% (average 3.7%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2% – 4%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported LED table, desk and floor lamps worth £58.5m (up 2% on the year before), at an average of £9.35 per kg; China supplied 80%, followed by Italy.

World trade in LED table, desk and floor lamps reached US$2bn in 2024, up 3.2% on 2023.

China was the largest exporter with 61% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for designed for use solely with light-emitting diode (LED) light sources?

Designed for use solely with light-emitting diode (LED) light sources fall under HS subheading 9405.21, part of heading 9405, in section XX of the Harmonized System.

What is the import duty on designed for use solely with light-emitting diode in the UK?

Under the UK Global Tariff, imports under 9405.21 from countries without a preferential agreement are charged at 2% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on designed for use solely with light-emitting diode in the EU?

Under the EU Combined Nomenclature, imports under 9405.21 from countries without a preferential agreement are charged at 2.7% to 4.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most designed for use solely with light-emitting diode?

China, with US$999m in 2024 (61% of world exports).

Which countries can export LED table, desk and floor lamps 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 2% – 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on LED table, desk and floor lamps?

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 LED table, desk and floor lamps from?

In the 12 months to August 2026, the largest suppliers were China (80%), Italy (4%) and Poland (4%), out of total imports of £58.5m.