LED Lighting: EU import duty and HS code
LED luminaires carry duty plus ecodesign and energy labelling obligations that are actively enforced.
Typical duty
2.7%
HS code
9405.42.00 / 8539.52.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €27.00 | €214.13 | €1,341.13 |
| France | €27.00 | €225.40 | €1,352.40 |
| Netherlands | €27.00 | €236.67 | €1,363.67 |
| Italy | €27.00 | €247.94 | €1,374.94 |
| Spain | €27.00 | €236.67 | €1,363.67 |
| Belgium | €27.00 | €236.67 | €1,363.67 |
| Austria | €27.00 | €225.40 | €1,352.40 |
| Ireland | €27.00 | €259.21 | €1,386.21 |
| Portugal | €27.00 | €259.21 | €1,386.21 |
| Finland | €27.00 | €287.39 | €1,414.39 |
Duty by tariff line
LED Lighting is not one tariff line. Under 9405.42.00 and 8539.52.00 the EU applies 5 lines with rates from 2.7% to 4.7%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 2.7% | Hand-made |
| 2.7% | Other |
| 3.7% | Searchlights and spotlights |
| 3.7% | Light-emitting diode (LED) lamps |
| 4.7% | Of plastics |
Notes for led lighting
- Energy labelling requirements apply to many lamp types; missing labels can block retail listing.
- WEEE registration is required in each member state where you sell.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
LED Lighting FAQ
Do LED lamps need energy labels in the EU?
Many lamp and luminaire types fall under the EU energy labelling regulation and require a registered label and product information sheet.
What is WEEE registration?
Producers of electrical equipment must register with a national WEEE scheme and finance take-back of e-waste.