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Import duty on LED lamps and light fittings from China to the UK

Short answer: LED lamps and light fittings from China usually fall under commodity code 9405423100 (chapter 94). The third-country duty is 4% on the CIF value, then 20% import VAT on value plus duty. In our example, 500 units land at about £6.77 each including VAT (figures converted at par for simplicity).

Verified 2026-10-29 against official sources linked below.

The rates (from official sources)

ItemValueSource
Example commodity code9405423100the UK Trade Tariff
Third-country duty (applies to China)4%the UK Trade Tariff
Import VAT20% import VATGOV.UK

HS chapter hint: chapter 94. The rate belongs to the exact code, not the product name, so check yours.

Quick calculator (UK)

Prefilled with the example below. Use one currency throughout.



Open the full calculator with this category preselected (US, UK and EU side by side).

Worked example

500 units at US$4.50 each, US$450 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.

Goods value2,250.00
Freight450
Insurance (0.5%)11.25
Customs value (CIF)2,711.25
Duty at 4%108.45
Import VAT at 20%563.94
Landed total incl. VAT3,383.64
Per unit incl. VAT6.77
Per unit ex VAT (if you reclaim VAT)5.64

Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.

FAQ

What is the UK import duty on LED lamps and light fittings from China?

For commodity code 9405423100, the third-country duty that applies to Chinese goods is 4%, charged on the CIF value. Checked on the UK Trade Tariff on 29 Oct 2026. Other codes in chapter 94 can have other rates.

Is there UK duty on parcels under 135 pounds?

For consignments worth 135 pounds or less, customs duty is not charged and VAT is usually collected by the seller or marketplace at the point of sale. Above that, duty and import VAT are paid at the border.

Which HS chapter are LED lamps and light fittings in?

Usually chapter 94 (furniture, lighting and prefabricated buildings). The exact code depends on material and use, for example plastic LED light fittings. Confirm the code with your customs broker before you ship.

Same product, other markets

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