European Lighting Industry (ELC-CELMA) Statement
on Import Duties for LEDs
25 June 2012
Summary of the Current Situation
The lighting industry is currently undergoing a paradigm shift from conventional to LED lighting and the
development of new LED lighting products is continuously moving forward very rapidly. The clear
distinction between lamps, luminaires, control-gear, etc. which was well-defined in the Harmonized
System for conventional lighting (i.e. non-LED lighting) is not automatically applicable to LED lighting.
In LED lighting, we have new types of components and products and the conventional boundaries
between such products and components are dissolving, respectively need re-definition.
European lighting companies as represented by their European Associations CELMA and ELC are
concerned about customs tariff classification of LED lighting products imported into the EU. Due to the
new LED lighting products and their configuration, the predictability of classification has become less
apparent; we witness diverging classification practices within EU for similar products. This results in
application of different duty rates and thus a non-level playing field for the industry. Currently, the
classification of LED products seems to mainly evolve around three HS headings/CN subheadings:
As an example, LEDs (Light Emitting Diodes) products are sometimes classified by national customs
offices into CN subheading 8541 4010:
„Diodes, transistors and similar semiconductor devices, photosensitive semiconductor devices, incl.
photovoltaic cells whether or not assembled in modules or made up into panels (excl. photovoltaic
generators), light emitting diodes, mounted piezoelectric crystals, parts thereof“
In other instances LED products are classified into CN subheading 8543 7090:
“Electrical machines and apparatus, having individual functions, not specified or included elsewhere in
this chapter”
Finally, we also find LED products being classified into CN subheadings 9405 4039 or 9405 4099
under HS heading 9405:
„Lamps and lighting fittings, incl. searchlights and spotlights, and parts thereof, n.e.s, illuminated signs,
illuminated nameplates and the like having a permanently fixed light source, and parts thereof, n.e.s.”
It should be noted that the duty implication for CN subheading 9405 4039 is 4.7%, for 8543 7090 it is
3,7% and for 8541 4010 it is 0%. Accordingly, this classification can have a significant impact on the
costs for related products and the profitability of a corresponding business line.
It is a fair observation that the current Harmonized System (2012) headings and text are not
discriminatory enough to distinguish the different LED products in a careful manner. In fact, the
approach of different national customs offices towards LED lighting products appears currently
inconsistent. Technical explanations on presumed product differences provided by the national
customs offices are not always in line with the actual product use and seem at odds with product
classification schemes developed by national and international standardization committees.
CELMA-ELC LED WG(PB)001B_CELMA-ELC Statement on Import Duties for LEDs_FINAL_25062012
In view of this situation, it is desirable to have classification regulations together with clear and
transparent guidelines (CN-explanatory notes) to ensure a correct and consistent classification
throughout the Customs Union securing a level playing field for the industry.
In fact, as industry, we see the need for two complementary measures:
Short-term measure: Provide transparent guidelines for classification of LED products into the
existing scheme with the understanding, as explained above, that the existing scheme is not fully
appropriate for all the new LED products which are already on the market and which will be developed
in the future.
Long-term measure: Extend the existing scheme in the context of the HS review in 2017 to be
better adopted for the different LED products and to facilitate uniform classification of these products
throughout the world.
CELMA and ELC have already started corresponding discussions among their members and are
currently working on further analysis and initial proposals.
European Lighting Industry
Nomenclature Committee:
(CELMA-ELC)
request
to
the
European
Commission
-
European lighting companies as represented by the European Associations CELMA and ELC are
seriously concerned about inappropriate classification of LED lighting products resulting in certain
cases in significant cost disadvantages for the European lighting industry. Therefore, CELMA and ELC
request a thorough review of the current practice for classification of LED products into customs
tariff classes in the different European countries and by the different customs offices. Furthermore,
CELMA and ELC request the publication of relevant classification regulations supported by
transparent guidelines (CN-explanatory notes) for product classification which are necessary for
reliable and accurate business planning. CELMA and ELC also suggest considering a review and – if
necessary – appropriate extension/adaption of the existing nomenclature to better accommodate
LED lighting products.
CELMA and ELC and their member companies would welcome any opportunity to explain the situation
and concerns in more detail and will be happy to provide their support and technical expertise in
conduction of the review.
CELMA-ELC LED WG(PB)001B_CELMA-ELC Statement on Import Duties for LEDs_FINAL_25062012
Examples of LED Products
The examples shown below are intended to illustrate the diversity of the LED products and are
grouped along their position in the typical LED value chain.
Example of LED Wafer:
Examples of LED Packages (THT and SMD):
Examples of LED Modules:
Examples of LED Lamps:
Examples of LED Luminaires:
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Examples of current LED Tariff Classification
The selection of examples shown below is taken from the official BTI database (see
http://ec.europa.eu/taxation_customs/dds2/ebti/ebti_consultation.jsp?Lang=en) and is by no means
complete, but it illustrates the issues related to a consistent tariff classification.
Examples of LED Products Classified into CN Subheading 8541 4010:
Green LED
Typical example of a 5mm THT LED (LED package)
Tariff class: 8541 4010
BTI reference: DE M/6514706-1
LED XLamp XR-E
Typical example of an SMD LED (LED package)
Tariff class: 8541 4010
BTI reference: DE 17744/10-1
Multi SMD LED
Example of a more sophisticated LED Package composed of multiple individual LEDs
Tariff class: 8541 4010
BTI reference: AT 2011-000134
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Multi-Chip LED
26W LED with 144 individual chips connected to each other
Tariff class: 8541 4010
BTI reference: GB 120454023
SuperFlux LED
Typical example of an SMD LED (LED package)
Tariff class: 8541 4010
BTI reference: DE12626/10-1
LED Wafer
Semiconductor wafer with p-n junction to be divided into multiple individual LED chips used for
production of LED packages (and modules)
No picture available
Tariff class: 8541 4010
BTI reference: DE17749/10-1
LED Module
White LED panel light source (LED module) for luminaires for various lighting applications, including 6
LEDs on a PCB, covered by lenses, and to be powered by 24 VDC power supply.
No picture available
Tariff class: 8541 4010
BTI reference: GB119993917
CELMA-ELC LED WG(PB)001B_CELMA-ELC Statement on Import Duties for LEDs_FINAL_25062012
Examples of LED Products Classified into CN Subheading 8543 7090:
Intuos Multi-Die LED
Example of advanced LED system between Package and Module
Tariff class: 8543 7090
BTI reference: NLRTD-2007-002161
LED GU10 Lamp
Typical example of an LED replacement lamp
Tariff class: 8543 7090
BTI reference: GB 117636959
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Examples of LED Products Classified into CN Subheading 9405 4039:
LED XLamp MC-E
Another example of an SMD LED (LED package) for use in LED modules or LED lamps
Tariff class: 9405 4039
BTI reference: DE 17746/10-1
Explanation provided by customs office: Due to the fact that the LEDs (chips) are connected with
protective diodes (Zener diodes), these products cannot be considered as LEDs according tariff class
8541 4010.
Note/Observation: It is remarkable that a similar product is on the one hand regarded as a basic
semiconductor product and on the other hand as a complete luminaire. It illustrates very clearly the
difficulty of classifying these products consistently.
Components for LED Luminaire
Example of LED module with lens (Corresponding driver is required for connection to mains)
Tariff class: 9405 4039
BTI reference: DE 2319/11-1
Examples of LED Products Classified into CN Subheading 9405 4099:
SLM Spot Light Module
Typical example of an LED light source (LED module) for installation in a LED luminaire
Tariff class: 9405 4099
BTI reference: NLRTD-2011-003711
LED High-Power Module
Another example of a LED module
CELMA-ELC LED WG(PB)001B_CELMA-ELC Statement on Import Duties for LEDs_FINAL_25062012
Tariff class: 9405 4099
BTI reference: DE 8280/11-1
Note/Observation: It is remarkable that a wide variety of LED modules (generally used as basic
component for a variety of finished products, i.e. luminaires) are classified in the category of complete
luminaires. It seems to indicate that no clear demarcation lines are currently available.
LED Outdoor Spot
Example of a LED luminaire for outdoor installation and direct connection to mains
Tariff class: 9405 4099
BTI reference: DE 2319/11-1
LED Garden Lantern
Solar powered LED luminaire with solar panels and rechargeable batteries
Tariff class: 9405 4099
BTI reference: GB 120544414
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