Subheading · Chapter 94 · Heading 9405
9405.31: Designed for use solely with light-emitting diode (LED) light sources
Subheading 9405.31 belongs to heading 9405 (luminaires and lighting fittings including searchlights and spotlights and…) in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9405 31 00 00 Designed for use solely with light-emitting diode (led) light sources 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 1
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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 | £43.5m | 97.9% | -12.8% |
 Thailand | £250k | 0.6% | +2,175.4% |
 Italy | £150k | 0.3% | +41.5% |
 Poland | £111k | 0.2% | -37.5% |
 Ireland | £63k | 0.1% | +61.2% |
 Vietnam | £60k | 0.1% | +28.5% |
 Taiwan | £51k | 0.1% | +1,363.6% |
 Hong Kong SAR China | £50k | 0.1% | +388.3% |
Same subheading in other tariffs
EU 3.7% Third-country duty 1 tariff line 
Türkiye 3.7% Third-country duty 1 tariff line 
USA 8% General (MFN) 1 tariff line 
Canada 7% Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 16.2% Third-country duty 1 tariff line 
Argentina 18% Third-country duty 1 tariff line 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line Taiwan 3.3% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$83kUS$83k+US$1m+US$7m+> US$46m
Exports: 111
- China: US$597m
- Cambodia: US$202m
- Netherlands: US$46m
- Mexico: US$32m
- United States: US$31m
- Philippines: US$19m
- Indonesia: US$13m
- Germany: US$13m
- Thailand: US$8m
- Poland: US$7m
- France: US$7m
- Hungary: US$6m
- Vietnam: US$6m
- Austria: US$4m
- Spain: US$4m
- Belgium: US$4m
- Italy: US$3m
- Hong Kong SAR China: US$3m
- Slovakia: US$2m
- Bulgaria: US$2m
- Czechia: US$2m
- Sweden: US$2m
- United Kingdom: US$2m
- Denmark: US$1m
- Greece: US$1m
- Slovenia: US$1m
- Canada: US$797k
- Türkiye: US$638k
- Chile: US$574k
- Russia: US$558k
- India: US$547k
- Romania: US$340k
- Costa Rica: US$330k
- Portugal: US$320k
- South Africa: US$282k
- Lithuania: US$236k
- Mauritius: US$235k
- Switzerland: US$220k
- Estonia: US$196k
- Singapore: US$165k
- Taiwan: US$139k
- Norway: US$135k
- Latvia: US$135k
- Finland: US$109k
- Ukraine: US$105k
- Croatia: US$104k
- El Salvador: US$90k
- Japan: US$85k
- Panama: US$84k
- Saudi Arabia: US$83k
- Ireland: US$62k
- Malaysia: US$60k
- Colombia: US$52k
- Luxembourg: US$50k
- Serbia: US$49k
- Israel: US$49k
- South Korea: US$38k
- Cyprus: US$36k
- New Zealand: US$36k
- Australia: US$35k
Trade value (US$) no reported trade < US$207kUS$207k+US$2m+US$11m+> US$31m
Imports: 199
- United States: US$324m
- Netherlands: US$68m
- Germany: US$62m
- Mexico: US$61m
- United Kingdom: US$56m
- France: US$31m
- Canada: US$28m
- India: US$24m
- Poland: US$24m
- Italy: US$23m
- Australia: US$17m
- Sweden: US$17m
- Russia: US$14m
- Brazil: US$14m
- Cambodia: US$13m
- Spain: US$13m
- Austria: US$13m
- Vietnam: US$11m
- Greece: US$11m
- Ireland: US$11m
- Belgium: US$11m
- Kyrgyzstan: US$9m
- Czechia: US$9m
- Kazakhstan: US$9m
- Romania: US$8m
- Colombia: US$8m
- Norway: US$7m
- Switzerland: US$7m
- Peru: US$7m
- Slovakia: US$6m
- Hungary: US$6m
- Chile: US$5m
- Denmark: US$5m
- Philippines: US$5m
- Indonesia: US$4m
- Türkiye: US$4m
- Portugal: US$4m
- Thailand: US$4m
- South Korea: US$4m
- Croatia: US$3m
- Ukraine: US$3m
- Pakistan: US$3m
- Finland: US$3m
- Japan: US$2m
- Costa Rica: US$2m
- Slovenia: US$2m
- Honduras: US$2m
- Tajikistan: US$2m
- Paraguay: US$2m
- Saudi Arabia: US$2m
- New Zealand: US$2m
- Lithuania: US$2m
- South Africa: US$2m
- El Salvador: US$2m
- Estonia: US$2m
- Nepal: US$1m
- Bulgaria: US$1m
- Venezuela: US$1m
- Egypt: US$1m
- Guatemala: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$597m | 58.1% |
| 2 |  Cambodia | US$202m | 19.7% |
| 3 |  Netherlands | US$46m | 4.4% |
| 4 | Mexico | US$32m | 3.2% |
| 5 | United States | US$31m | 3.1% |
| 6 |  Philippines | US$19m | 1.9% |
| 7 |  Indonesia | US$13m | 1.3% |
| 8 |  Germany | US$13m | 1.2% |
| 9 | Thailand | US$8m | 0.8% |
| 10 | Poland | US$7m | 0.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$324m | 31.6% |
| 2 | Netherlands | US$68m | 6.7% |
| 3 | Germany | US$62m | 6% |
| 4 | Mexico | US$61m | 5.9% |
| 5 | United Kingdom | US$56m | 5.5% |
| 6 |  France | US$31m | 3% |
| 7 | Canada | US$28m | 2.7% |
| 8 |  India | US$24m | 2.4% |
| 9 | Poland | US$24m | 2.3% |
| 10 | Italy | US$23m | 2.2% |
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.
- 15%median duty
- 16number of duty-free countries (MFN)
- 40%highest: Morocco, Algeria, Cameroon
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Armenia | 15% | 2023 | |
 Australia | 5% | 2023 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 0% | 2023 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cameroon | 30% | 2023 | |
| Canada | 7% | 2023 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| China | 8% | 2023 | |
 Congo - Brazzaville | 30% | 2023 | |
 Costa Rica | 14% | 2023 | |
 Dominican Republic | 20% | 2023 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
| European Union (27 countries) | 3.7% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Ghana | 20% | 2023 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Honduras | 15% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 25% | 2023 | |
| Indonesia | 15% | 2023 | |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 15% | 2023 | |
 Kenya | 25% | 2023 | |
 Kuwait | 5% | 2023 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malaysia | 5% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritius | 0% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Namibia | 0% | 2023 | |
 Nepal | 20% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 15% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
| Philippines | 5% | 2023 | |
 Qatar | 5% | 2023 | |
 Rwanda | 25% | 2023 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 South Africa | 0% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Vincent & the Grenadines | 20% | 2023 | |
| Switzerland | 3%* | 2023 | |
 Tanzania | 25% | 2023 | |
| Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
| Türkiye | 24% | 2023 | |
 Uganda | 25% | 2023 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2% | 2023 | |
| United States | 8% | 2023 | |
 Vanuatu | 15% | 2023 | |
| Vietnam | 25% | 2023 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0% | 2023 |
Tariff data years 2022–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 89441 Lighting sets of a kind used for Christmas trees
- End use (BEC Rev. 5)
- Consumption goods · BEC 313202
- CPC 2.1 product
- 46532 Lighting sets of a kind used for Christmas trees
- ISIC Rev. 4 activity
- 2740 Manufacture of electric lighting equipment
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9405.30 | changed |
| 2012 | 9405.30 | changed |
| 2007 | 9405.30 | changed |
| 2002 | 9405.30 | changed |
| 1996 | 9405.30 | changed |
| 1992 | 9405.30 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 2
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.
- 600015020 HMRC
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…
- 600013565 HMRC
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…
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.
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R0506 · Source: eur-lex.europa.eu
Code history
Since 2022; before, these goods were classified under 9405.30.
The UK Global Tariff has one tariff line for subheading 9405.31; the duty is 2%.
Subheading 9405.31 is a single line in the EU Combined Nomenclature, where the duty is 3.7%.
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 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £44.5m between September 2025 and August 2026 (down 12% on the year before); China supplied 98%, followed by Thailand.
In 2024, countries exported these goods worth US$1bn (+1.8% year on year).
The largest exporter was China (US$597m), followed by Cambodia.
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 9405.31, 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 9405.31 from countries without a preferential agreement are charged at 2%. 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 9405.31 from countries without a preferential agreement are charged at 3.7%. 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$597m in 2024 (58.1% of world exports).
Which countries can export these goods 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% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were China (98%), Thailand (1%) and Italy (0%), out of total imports of £44.5m.
Typical products
Everyday names, not part of the legal text.