Subheading · Chapter 94 · Heading 9405
9405.42: Other, designed for use solely with light-emitting diode (LED) light sources
Other LED luminaires
9405.42 is the HS subheading for other LED luminaires, under heading 9405 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9405 42 00 00 Other, designed for use solely with light-emitting diode (led) light sources
- 9405 42 10 00 Searchlights and spotlights 2%
- Other
- 9405 42 31 00 Of plastics 4%
- 9405 42 39 00 Other 2%
- 9405 42 39 10 Hand-made 2%
- 9405 42 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 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% – 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 | £205.5m | 64.5% | -11.2% |
 Poland | £21.4m | 6.7% | +61.1% |
 Germany | £19.5m | 6.1% | -19.1% |
 United States | £9.8m | 3.1% | -11.5% |
 Czechia | £9.1m | 2.9% | -14.3% |
 Italy | £7.9m | 2.5% | -3.4% |
 Hungary | £6.8m | 2.1% | +3.6% |
 France | £6m | 1.9% | +33.7% |
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 6% – 7% General (MFN) 2 tariff lines · average 6.5% 
Mexico 15% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 1 tariff line 
Peru Free General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 10 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan 1.7% – 10% General (MFN) 3 tariff lines · average 5.6% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 13% – 15% General (MFN) 3 tariff lines · average 14.3% 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$277kUS$277k+US$11m+US$96m+> US$328m
Exports: 167
- China: US$8bn
- Germany: US$806m
- Mexico: US$492m
- Poland: US$402m
- Italy: US$328m
- United States: US$273m
- Vietnam: US$271m
- Cambodia: US$250m
- France: US$199m
- Netherlands: US$186m
- Czechia: US$182m
- Canada: US$173m
- Spain: US$167m
- United Kingdom: US$158m
- Thailand: US$126m
- Hungary: US$104m
- Austria: US$96m
- Denmark: US$65m
- Belgium: US$63m
- Japan: US$63m
- Ukraine: US$59m
- Taiwan: US$56m
- Romania: US$49m
- Türkiye: US$43m
- India: US$39m
- Hong Kong SAR China: US$37m
- Sweden: US$33m
- South Korea: US$33m
- Malaysia: US$26m
- Philippines: US$24m
- Slovakia: US$22m
- Indonesia: US$21m
- Finland: US$20m
- Norway: US$17m
- Switzerland: US$17m
- Bulgaria: US$15m
- Australia: US$15m
- Brazil: US$14m
- South Africa: US$13m
- Slovenia: US$13m
- Serbia: US$11m
- New Zealand: US$11m
- Greece: US$10m
- Russia: US$10m
- Singapore: US$8m
- Morocco: US$7m
- Estonia: US$7m
- Portugal: US$7m
- Croatia: US$7m
- Lithuania: US$5m
- Bosnia & Herzegovina: US$5m
- Latvia: US$5m
- Colombia: US$4m
- Saudi Arabia: US$4m
- Ireland: US$4m
- Israel: US$2m
- Laos: US$2m
- Tunisia: US$2m
- Kenya: US$2m
- United Arab Emirates: US$2m
Trade value (US$) no reported trade < US$7mUS$7m+US$43m+US$164m+> US$349m
Imports: 219
- United States: US$2bn
- Germany: US$1bn
- Netherlands: US$551m
- France: US$541m
- United Kingdom: US$438m
- Vietnam: US$350m
- Poland: US$349m
- Canada: US$337m
- United Arab Emirates: US$333m
- Japan: US$315m
- Malaysia: US$294m
- Russia: US$276m
- Italy: US$275m
- Australia: US$271m
- Spain: US$261m
- India: US$239m
- Mexico: US$236m
- Belgium: US$225m
- Austria: US$202m
- Switzerland: US$189m
- Saudi Arabia: US$165m
- Kazakhstan: US$164m
- Sweden: US$162m
- Brazil: US$147m
- Thailand: US$131m
- Denmark: US$126m
- Norway: US$125m
- Kyrgyzstan: US$124m
- Czechia: US$118m
- Iraq: US$93m
- Greece: US$87m
- Türkiye: US$86m
- Singapore: US$84m
- China: US$79m
- Ghana: US$76m
- Colombia: US$74m
- Israel: US$73m
- Ireland: US$73m
- Romania: US$71m
- Nigeria: US$71m
- Finland: US$70m
- South Korea: US$66m
- South Africa: US$65m
- Chile: US$62m
- Hong Kong SAR China: US$62m
- Portugal: US$60m
- Indonesia: US$57m
- Hungary: US$56m
- New Zealand: US$52m
- Morocco: US$52m
- Taiwan: US$48m
- Philippines: US$48m
- Peru: US$47m
- Slovakia: US$46m
- Cambodia: US$43m
- Croatia: US$41m
- Venezuela: US$35m
- Slovenia: US$34m
- Togo: US$34m
- Tajikistan: US$30m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$8bn | 61% |
| 2 | Germany | US$806m | 6.2% |
| 3 | Mexico | US$492m | 3.8% |
| 4 | Poland | US$402m | 3.1% |
| 5 | Italy | US$328m | 2.5% |
| 6 | United States | US$273m | 2.1% |
| 7 |  Vietnam | US$271m | 2.1% |
| 8 |  Cambodia | US$250m | 1.9% |
| 9 | France | US$199m | 1.5% |
| 10 |  Netherlands | US$186m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 16.3% |
| 2 | Germany | US$1bn | 8.4% |
| 3 | Netherlands | US$551m | 4.2% |
| 4 | France | US$541m | 4.1% |
| 5 | United Kingdom | US$438m | 3.3% |
| 6 | Vietnam | US$350m | 2.7% |
| 7 | Poland | US$349m | 2.7% |
| 8 | Canada | US$337m | 2.6% |
| 9 |  United Arab Emirates | US$333m | 2.5% |
| 10 | Japan | US$315m | 2.4% |
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.
- 14%median duty
- 10number 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 | 20% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 3.3% | 0% – 20% | 2023 |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cameroon | 30% | 2023 | |
| Canada | 6.5% | 6% – 7% | 2023 |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| China | 8% | 6% – 10% | 2023 |
 Congo - Brazzaville | 30% | 2023 | |
 Costa Rica | 14% | 2023 | |
 Dominican Republic | 10% | 0% – 20% | 2023 |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 3.3% | 0% – 20% | 2023 |
| European Union (27 countries) | 3.7% | 2.7% – 4.7% | 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 | 7.1% | 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 | 3.3% | 0% – 20% | 2023 |
 Liberia | 20% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malaysia | 14% | 5% – 25% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritius | 0% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Namibia | 3.3% | 0% – 20% | 2023 |
 Nepal | 20% | 2023 | |
| New Zealand | 4.3% | 0% – 5% | 2023 |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 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 | 4.4% | 1% – 7% | 2023 |
 Qatar | 5% | 2023 | |
 Rwanda | 25% | 2023 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 South Africa | 3.3% | 0% – 20% | 2023 |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Vincent & the Grenadines | 20% | 2023 | |
| Switzerland | 3.6%* | 2023 | |
 Tanzania | 25% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
| Türkiye | 24% | 23% – 25% | 2023 |
 Uganda | 25% | 2023 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2.8% | 2% – 4% | 2023 |
| United States | 3.7% | 0% – 6% | 2023 |
 Vanuatu | 15% | 2023 | |
| Vietnam | 14% | 5% – 25% | 2023 |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0% | 0% – 0.1% | 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 9
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.
- 600015545 HMRC
400 warm white icicle LED string lights suitable for indoor and outdoor use. The lights are mains powered and operate at low voltage. The set has a 5m lead wire, with 8cm spacing between the bulbs. The drops are spaced 10cm apart and the set includes a 0.3m end connector, giving a total length of…
- 600015029 HMRC
Product is a light up mistletoe garland. It is made up of polyester leaves attached to Polyethylene branches which are attached to the the string light made up of 35 LED plastic bulbs with PVC cable with copper wiring and are decorated with polystyrene berries. The bulbs are static and do not…
- 600014058 HMRC
An LED Light Strip Kit that has a warm tone (2700K) LED light strip in black rubber casing, Available in packs of 2 or 4 strips at 240cm and 300cm length. Kit includes 2 or 4 LED strips, LED power cables, power unit and dimmer. Packaged in a cardboard box.
- 600012425 HMRC
The product is a pair of LED pillar candles made of wax and plastic. The decorative candles are battery operated. Both candles are 6cm in width at the base. The height of the candles is 20cm and 25cm. The weight of both candles is 392.5g. The candles are packaged in card box with polystyrene…
- 600012749 HMRC
An LED (moving) lighting fixture for professional stages, theatres, and TV studios. The housing is made from aluminium and thermoplastic, with high-power LED modules installed onto circuit boards. The precision-engineered optical lenses allows beam control and focus adjustment. The lighting…
- 600010259 HMRC
This product is LED Decking lights, used as lighting to be installed into a deck-board. The lights are made of 304 stainless steel bezels and clear plastic PC cover. The goods come packed in boxes in 10s with 1m of cable, 240V plug transformer with 5m extension lead and instructions.
9 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.
- 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.
The UK Global Tariff divides subheading 9405.42 into 4 tariff lines; the duty is between 2% and 4% (average 2.5%).
In the EU Combined Nomenclature, subheading 9405.42 covers 3 tariff lines and the duty is between 2.7% and 4.7%.
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% – 4%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of other LED luminaires into the UK came to £318.5m between September 2025 and August 2026 (down 6% on the year before); China supplied 65%, followed by Poland.
In 2024, countries exported other LED luminaires worth US$13bn (+4.1% year on year).
The largest exporter was China (US$8bn), followed by Germany.
Questions and answers
What is the HS code for other, designed for use solely with light-emitting diode (LED) light sources?
Other, designed for use solely with light-emitting diode (LED) light sources fall under HS subheading 9405.42, part of heading 9405, in section XX of the Harmonized System.
What is the import duty on other, designed for use solely with… in the UK?
Under the UK Global Tariff, imports under 9405.42 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 other, designed for use solely with… in the EU?
Under the EU Combined Nomenclature, imports under 9405.42 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 other, designed for use solely with…?
China, with US$8bn in 2024 (61% of world exports).
Which countries can export other 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 other 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 other LED luminaires from?
In the 12 months to August 2026, the largest suppliers were China (65%), Poland (7%) and Germany (6%), out of total imports of £318.5m.