Subheading · Chapter 94 · Heading 9405

9405.39

9405.39: Lighting strings of a kind used for Christmas trees: other

Official description Other

Subheading 9405.39 belongs to heading 9405 (luminaires and lighting fittings including searchlights and spotlights and…) in chapter 94.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9405 39 00 00 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 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 schemeCountriesRate
standard rate (no agreement)—2%
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£13m-19.9% · previous 12 months
Average import price£8.11 per kg
Jan 2024: £287kFeb 2024: £316kMar 2024: £516kApr 2024: £798kMay 2024: £468kJun 2024: £452kJul 2024: £519kAug 2024: £1.6mSept 2024: £2.4mOct 2024: £4.9mNov 2024: £1.5mDec 2024: £545kJan 2025: £170kFeb 2025: £442kMar 2025: £406kApr 2025: £206kMay 2025: £356kJun 2025: £385kJul 2025: £772kAug 2025: £4.1mSept 2025: £4.4mOct 2025: £3.8mNov 2025: £858kDec 2025: £252kJan 2026: £299kFeb 2026: £272kMar 2026: £295kApr 2026: £136kMay 2026: £252kJun 2026: £199kJul 2026: £533kAug 2026: £1.6m 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 £12.3m 95.2% -20.3%
Italy £333k 2.6% -9.3%
Vietnam £112k 0.9% —
Poland £53k 0.4% +499.4%
Portugal £45k 0.3% —
United States £37k 0.3% +163.9%
Germany £17k 0.1% +38.5%
Ireland £8k 0.1% -40%

Same subheading in other tariffs

World trade in 2024

9405.39 · US$463m

Trade value (US$) no reported trade < US$41kUS$41k+US$818k+US$2m+> US$23m

Exports: 117
  1. China: US$252m
  2. Cambodia: US$79m
  3. Sweden: US$49m
  4. Philippines: US$23m
  5. Germany: US$7m
  6. United States: US$6m
  7. Italy: US$5m
  8. Netherlands: US$4m
  9. Poland: US$4m
  10. France: US$3m
  11. Spain: US$2m
  12. Japan: US$2m
  13. Vietnam: US$2m
  14. Bulgaria: US$2m
  15. Greece: US$2m
  16. Romania: US$2m
  17. India: US$2m
  18. Lithuania: US$2m
  19. Portugal: US$2m
  20. Czechia: US$1m
  21. Denmark: US$1m
  22. Hong Kong SAR China: US$1m
  23. Belgium: US$1m
  24. Austria: US$1m
  25. Slovakia: US$1m
  26. Switzerland: US$868k
  27. South Africa: US$841k
  28. United Kingdom: US$818k
  29. Thailand: US$648k
  30. Finland: US$289k
  31. Burkina Faso: US$279k
  32. Mexico: US$258k
  33. Hungary: US$254k
  34. Norway: US$234k
  35. Australia: US$201k
  36. South Korea: US$186k
  37. Singapore: US$173k
  38. Latvia: US$170k
  39. Russia: US$165k
  40. Türkiye: US$153k
  41. Ireland: US$136k
  42. Taiwan: US$132k
  43. Canada: US$124k
  44. Tonga: US$121k
  45. Panama: US$103k
  46. Slovenia: US$101k
  47. Malaysia: US$97k
  48. Croatia: US$84k
  49. Estonia: US$84k
  50. Indonesia: US$83k
  51. Kenya: US$61k
  52. New Zealand: US$57k
  53. Israel: US$54k
  54. El Salvador: US$47k
  55. United Arab Emirates: US$41k
  56. Chile: US$38k
  57. Kazakhstan: US$27k
  58. Serbia: US$24k
  59. Morocco: US$24k
  60. Luxembourg: US$20k

Top exporters

RankCountryValueShare
1 China US$252m 54.4%
2 Cambodia US$79m 17.1%
3 Sweden US$49m 10.6%
4 Philippines US$23m 4.9%
5 Germany US$7m 1.5%
6 United States US$6m 1.3%
7 Italy US$5m 1.2%
8 Netherlands US$4m 0.9%
9 Poland US$4m 0.8%
10 France US$3m 0.6%

Top importers

RankCountryValueShare
1 United States US$123m 26.6%
2 Germany US$42m 9.2%
3 Mexico US$27m 5.7%
4 Italy US$19m 4.1%
5 United Kingdom US$18m 3.9%
6 Kazakhstan US$16m 3.5%
7 Russia US$15m 3.2%
8 France US$13m 2.9%
9 Ireland US$12m 2.6%
10 Poland US$9m 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
  • 13number of duty-free countries (MFN)
  • 40%highest: Morocco, Bahamas, Algeria

93

Importing countryMFN dutylines from – todata year
Albania 15% 2023
Algeria 30% 2023
Armenia 15% 2023
Australia 5% 2023
Bahamas 35% 2022
Bahrain 5% 2023
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 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 10% 0% – 20% 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 2%* 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 0.4% 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

HSCode
20179405.30changed
20129405.30changed
20079405.30changed
20029405.30changed
19969405.30changed
19929405.30changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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 9405.30.

The UK Global Tariff has one tariff line for subheading 9405.39; the duty is 2%.

Subheading 9405.39 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 £13m between September 2025 and August 2026 (down 20% on the year before); China supplied 95%, followed by Italy.

In 2024, countries exported these goods worth US$463m (−17.4% year on year).

The largest exporter was China (US$252m), followed by Cambodia.

Questions and answers

What is the HS code for lighting strings of a kind used for Christmas trees: other?

Lighting strings of a kind used for Christmas trees: other fall under HS subheading 9405.39, part of heading 9405, in section XX of the Harmonized System.

What is the import duty on lighting strings of a kind used for Christmas… in the UK?

Under the UK Global Tariff, imports under 9405.39 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 lighting strings of a kind used for Christmas… in the EU?

Under the EU Combined Nomenclature, imports under 9405.39 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 lighting strings of a kind used for Christmas…?

China, with US$252m in 2024 (54.4% 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 (95%), Italy (3%) and Vietnam (1%), out of total imports of £13m.

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