Subheading · Chapter 94 · Heading 9405
9405.41: Photovoltaic, designed for use solely with light-emitting diode (LED) light sources
Solar-powered LED luminaires
9405.41 is the HS subheading for solar-powered LED luminaires, under heading 9405 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9405 41 00 00 Photovoltaic, designed for use solely with light-emitting diode (led) light sources
- 9405 41 10 00 Searchlights and spotlights 2%
- Other
- 9405 41 31 00 Of plastics 4%
- 9405 41 39 00 Other 2%
- 9405 41 39 10 Hand-made 2%
- 9405 41 39 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 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Tariff lines
- on 2 of 4 lines
- 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 restricted goods and technologies
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Tariff lines
- on 2 of 4 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% – 4% |
| 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 | £42.5m | 59.4% | +7.9% |
 Italy | £18m | 25.2% | -23.1% |
 France | £1.6m | 2.2% | -15.3% |
 Finland | £1.6m | 2.2% | -34.5% |
 United States | £1.5m | 2.1% | -29.4% |
 Germany | £781k | 1.1% | -19.1% |
 Türkiye | £649k | 0.9% | +846.3% |
 Vietnam | £636k | 0.9% | — |
Same subheading in other tariffs
EU 2.7% – 4.7% Third-country duty 3 tariff lines · average 3.7% Türkiye 2.7% – 4.7% Third-country duty 3 tariff lines · average 3.7% USA Free – 6% General (MFN) 4 tariff lines · average 3.7% 
Canada 7% Third-country duty 1 tariff line 
Mexico 15% Third-country duty 1 tariff line 
Brazil 16.2% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 1 tariff line 
Peru Free Third-country duty 3 tariff lines 
New Zealand Free Third-country duty 10 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan 1.7% – 10% Third-country duty 3 tariff lines · average 5.6% 
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 13% – 15% Third-country duty 3 tariff lines · average 14.3% 
Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$151kUS$151k+US$5m+US$36m+> US$64m
Exports: 145
- China: US$2bn
- Italy: US$90m
- Vietnam: US$87m
- Germany: US$79m
- United States: US$64m
- Cambodia: US$54m
- Taiwan: US$49m
- Netherlands: US$47m
- Malaysia: US$45m
- France: US$45m
- Canada: US$43m
- Mexico: US$39m
- Thailand: US$38m
- Indonesia: US$37m
- Spain: US$36m
- Finland: US$32m
- United Kingdom: US$32m
- Poland: US$18m
- Türkiye: US$18m
- Estonia: US$17m
- Denmark: US$16m
- Hungary: US$15m
- Austria: US$14m
- Hong Kong SAR China: US$9m
- Bulgaria: US$9m
- Japan: US$9m
- India: US$8m
- Belgium: US$7m
- Australia: US$6m
- South Korea: US$6m
- Romania: US$6m
- South Africa: US$6m
- New Zealand: US$6m
- Singapore: US$6m
- Slovenia: US$6m
- Czechia: US$5m
- Portugal: US$5m
- Slovakia: US$4m
- Cyprus: US$3m
- Norway: US$3m
- Kenya: US$3m
- Greece: US$3m
- Ireland: US$3m
- Philippines: US$3m
- Latvia: US$3m
- Sweden: US$3m
- Saudi Arabia: US$3m
- Lithuania: US$2m
- Switzerland: US$2m
- Morocco: US$1m
- Israel: US$1m
- Russia: US$1m
- United Arab Emirates: US$1m
- Chile: US$1m
- Serbia: US$868k
- Croatia: US$571k
- Brazil: US$548k
- Kyrgyzstan: US$510k
- Colombia: US$486k
- Pakistan: US$389k
Trade value (US$) no reported trade < US$2mUS$2m+US$8m+US$23m+> US$59m
Imports: 218
- United States: US$770m
- Germany: US$152m
- United Kingdom: US$104m
- France: US$103m
- Thailand: US$71m
- Netherlands: US$69m
- Spain: US$59m
- Nigeria: US$57m
- Poland: US$54m
- Canada: US$51m
- Philippines: US$48m
- Australia: US$46m
- Vietnam: US$45m
- Italy: US$43m
- Belgium: US$38m
- United Arab Emirates: US$34m
- Mexico: US$34m
- Japan: US$33m
- Finland: US$31m
- Denmark: US$26m
- Austria: US$26m
- Romania: US$23m
- Chile: US$21m
- Peru: US$21m
- Sweden: US$20m
- Kenya: US$20m
- Greece: US$20m
- Switzerland: US$19m
- India: US$18m
- Singapore: US$17m
- Norway: US$16m
- Colombia: US$16m
- Saudi Arabia: US$16m
- Czechia: US$15m
- Kyrgyzstan: US$15m
- Türkiye: US$15m
- South Korea: US$14m
- Togo: US$13m
- Hungary: US$13m
- Ireland: US$13m
- Portugal: US$12m
- Brazil: US$12m
- Russia: US$12m
- Indonesia: US$12m
- Morocco: US$12m
- Ghana: US$12m
- Malaysia: US$10m
- Taiwan: US$10m
- Cambodia: US$9m
- Panama: US$9m
- Croatia: US$9m
- Slovakia: US$8m
- Dominican Republic: US$8m
- Cyprus: US$8m
- New Zealand: US$8m
- South Africa: US$7m
- Tanzania: US$7m
- China: US$7m
- Hong Kong SAR China: US$7m
- Kazakhstan: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2bn | 60.1% |
| 2 | Italy | US$90m | 3.4% |
| 3 | Vietnam | US$87m | 3.3% |
| 4 | Germany | US$79m | 3% |
| 5 | United States | US$64m | 2.4% |
| 6 |  Cambodia | US$54m | 2% |
| 7 | Taiwan | US$49m | 1.9% |
| 8 |  Netherlands | US$47m | 1.8% |
| 9 |  Malaysia | US$45m | 1.7% |
| 10 | France | US$45m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$770m | 29.1% |
| 2 | Germany | US$152m | 5.8% |
| 3 | United Kingdom | US$104m | 3.9% |
| 4 | France | US$103m | 3.9% |
| 5 |  Thailand | US$71m | 2.7% |
| 6 | Netherlands | US$69m | 2.6% |
| 7 |  Spain | US$59m | 2.2% |
| 8 | Nigeria | US$57m | 2.2% |
| 9 |  Poland | US$54m | 2% |
| 10 | Canada | US$51m | 1.9% |
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.
- 10%median duty
- 11number of duty-free countries (MFN)
- 30%highest: Algeria, Cameroon, Central African Republic
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Armenia | 8.5% | 0% – 14% | 2023 |
 Australia | 5% | 2023 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Belize | 20% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 20% | 2023 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 25% | 2023 | |
 Cameroon | 30% | 2023 | |
| Canada | 7% | 2023 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| China | 8.5% | 2023 | |
 Congo - Brazzaville | 30% | 2023 | |
 Costa Rica | 14% | 2023 | |
 Dominican Republic | 10% | 0% – 20% | 2023 |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
| European Union (27 countries) | 3.7% | 2.7% – 4.7% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 10% | 2023 | |
 Ghana | 10% | 2023 | |
 Guatemala | 15% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 25% | 2023 | |
 Indonesia | 7% | 0% – 10% | 2023 |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 8.5% | 0% – 14% | 2023 |
 Kenya | 25% | 2023 | |
 Kuwait | 5% | 2023 | |
 Lesotho | 20% | 2023 | |
 Liberia | 10% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
| Malaysia | 15% | 5% – 25% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritius | 0% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Namibia | 20% | 2023 | |
 Nepal | 20% | 2023 | |
| New Zealand | 4.3% | 0% – 5% | 2023 |
 Nicaragua | 15% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 14% | 13% – 15% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Philippines | 4.6% | 1% – 7% | 2023 |
 Qatar | 5% | 2023 | |
 Rwanda | 25% | 2023 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 South Africa | 20% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 15% | 0% – 20% | 2023 |
 St Kitts & Nevis | 25% | 2023 | |
 St Vincent & the Grenadines | 20% | 2023 | |
| Switzerland | 4.5%* | 2023 | |
 Tanzania | 25% | 2023 | |
| Thailand | 20% | 2023 | |
 Togo | 10% | 2023 | |
| Türkiye | 24% | 23% – 25% | 2023 |
 Uganda | 25% | 2023 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2.5% | 2% – 4% | 2023 |
| United States | 3.7% | 0% – 6% | 2023 |
 Vanuatu | 15% | 2023 | |
| Vietnam | 13% | 5% – 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
- 81315 Electric lamps & lighting fittings, n.e.s.
- End use (BEC Rev. 5)
- Consumption goods · BEC 313202
- CPC 2.1 product
- 46539 Other electric lamps and lighting fittings (including lamps and lighting fittings of a kind used for lighting public open spaces or thorough-fares)
- ISIC Rev. 4 activity
- 2740 Manufacture of electric lighting equipment
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9405.40 | changed |
| 2012 | 9405.40 | changed |
| 2007 | 9405.40 | changed |
| 2002 | 9405.40 | changed |
| 1996 | 9405.40 | changed |
| 1992 | 9405.40 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 4
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.
- 600015185 HMRC
Traffic Cone Lamp - used by placing on a traffic cone to provide extra lighting and visibility. This is made from PVC for the lens and PP (Polypropylene) for the base.
- 600010931 HMRC
A solar powered lantern, that is motion-activated and has an LED filament-style bulb. Made mainly from polypropylene with polyethylene terephthalate, rubber and metal No wiring or batteries required. A motion sensor turns the lantern on and off automatically
- 600009504 HMRC
Outdoor Solar Light Made from Aluminium Solar post top luminaire with 24 LED 12W light engine. Integrated 18W monocrystalline solar panel with 22% efficiency. 3,000K colour temperature using a Wide Road Type 1 optic. Aluminium body in black and flat toughened glass glazing. IP66 and IK09…
- 600009503 HMRC
Outdoor Solar Light Midi contemporary post top luminaire with 126 LED 30W light engine. Integrated 45W monocrystalline solar panel with 22% efficiency. 3,000K colour temperature using a Wide Road Type 1 optic. Aluminium body in RAL 7016 anthracite grey with a polyester powder coat finish and flat…
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 9405.40.
In the UK Global Tariff, subheading 9405.41 covers 4 tariff lines and the duty is between 2% and 4%.
The EU Combined Nomenclature divides subheading 9405.41 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 solar-powered LED luminaires worth £71.5m (down 8% on the year before), at an average of £9.26 per kg; China supplied 59%, followed by Italy.
World trade in solar-powered LED luminaires reached US$3bn in 2024, up 0.5% on 2023.
China was the largest exporter with 60.1% of the total, ahead of Italy.
Products classified here
Questions and answers
What is the HS code for photovoltaic, designed for use solely with light-emitting diode (LED) light sources?
Photovoltaic, designed for use solely with light-emitting diode (LED) light sources fall under HS subheading 9405.41, part of heading 9405, in section XX of the Harmonized System.
What is the import duty on photovoltaic, designed for use solely with… in the UK?
Under the UK Global Tariff, imports under 9405.41 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 photovoltaic, designed for use solely with… in the EU?
Under the EU Combined Nomenclature, imports under 9405.41 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 photovoltaic, designed for use solely with…?
China, with US$2bn in 2024 (60.1% of world exports).
Which countries can export solar-powered LED luminaires 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 solar-powered LED luminaires?
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-powered LED luminaires from?
In the 12 months to August 2026, the largest suppliers were China (59%), Italy (25%) and France (2%), out of total imports of £71.5m.
Typical products
Everyday names, not part of the legal text.