9405.31
Chapter 94Furniture; bedding; lighting
Heading 9405Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
Subheading 940531Designed for use solely with light-emitting diode (LED) light sources
Across 11 destination markets covered, HS 9405.31 import primary tariff is lowest in Japan(0%) and highest in Thailand(40%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 9405.31.00 | Designed for use solely with light-emitting diode (LED) light sources | 8% | 第二栏税率:50% | — |
INIndia | 94053100 | Designed for use solely with light-emitting diode (LED) light sources | 20 | IGST:5/18 社会福利附加税:0 | — |
IDIndonesia | 94053100 | - - Designed for use solely with light-emitting diode (LED) light sources | 15.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9405310000 | - - Designed for use solely with light-emitting diode (LED) light sources | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9405.31.00 | - - Designed for use solely with light-emitting diode (LED) light sources | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 94053100 | Designed for use solely with light-emitting diode (LED) light sources | 40.00 | — | |
VNVietnam | 94053100 | - - Designed for use solely with light-emitting diode (LED) light sources | 37.5 | 优惠税率:25 增值税:8/10 | 125% ACFTA / RCEP · Form E |
JPJapan | 940531000 | Designed for use solely with light-emitting diode (LED) light sources | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9405310000 | Designed for use solely with light-emitting diode (LED) light sources | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 94053100 | Designed for use solely with light‑emitting diode (LED) light sources | Free | — | |
BRBrazil | 94053100 | Concebidas para serem utilizadas unicamente com fontes de luz de diodos emissores de luz (LED) | 16.2% | 工业产品税 (IPI):9.75% | — |
MXMexico | — | — | — | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.