HS Code for Led Lights (Germany (Zoll / EU CCT))
PRIMARY CLASSIFICATION RESULT (Germany (Zoll / EU CCT))
The HS code for Led Lights is 8539.52 (Light-emitting diode (LED) light sources, Light-emitting diode (LED) lamps). The Germany MFN duty rate is 0.00 %. [Official Source].
8539.52 = LED lamps; 8539.51 = LED modules. Complete LED luminaires may fall under heading 9405.
Led Lights (HS 8539.52) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 2% | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 0.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 0.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | Free | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 5.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 7.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | Free | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 10.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 0.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 8539.51 | Light-emitting diode (LED) light sources, Light-emitting diode (LED) modules | Light-emitting diode (LED) light sources, Light-emitting diode (LED) modules | View 8539.51 → |
| 8539.52 | Light-emitting diode (LED) light sources, Light-emitting diode (LED) lamps | Light-emitting diode (LED) light sources, Light-emitting diode (LED) lamps | View 8539.52 → |
Official Primary Sources & Authority References
German Zoll (Customs) ↗
Bundeszollverwaltung official ATLAS clearance and Einfuhrumsatzsteuer guidance for Led Lights.
EU Commission TARIC ↗
EU Common Customs Tariff duty rates applicable to German imports of Led Lights.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Led Lights Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Led Lights?
The primary 6-digit Harmonized System (HS) code for Led Lights is HS 8539.52 (Light-emitting diode (LED) light sources, Light-emitting diode (LED) lamps).
What is the Germany (Zoll / EU CCT) general import duty for Led Lights?
Under the 2026 EU Common Customs Tariff (DE Zoll / ATLAS), representative MFN general duty rates for Led Lights under HS 8539.52 are 0.00 %.
Are there alternative candidate subheadings for Led Lights?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 853951, 853952.
What mandatory import documents are required for Led Lights?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Led Lights?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Led Lights?
Import fees are assessed on entered customs value under destination regulations.
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