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LandedCost
Landed-cost guide

Importing LED lighting from China to the UK

Everything you need to land LED lighting profitably — duty rates, VAT, HS codes, typical freight and the hidden costs most importers miss. Last reviewed 15 July 2026.

Quick answer

The typical duty rate for LED lighting (HS 9405.11) imported to the UK is 2%, plus 20% import VAT — paid at the border by default, unless postponed via PVA.

Duty rate2%
Import VAT20%
HS code9405.11

Importing LED lighting at a glance

Primary HS code9405.11
Duty rate (the UK)2%
Import VAT20%
Typical lead time25–35 days door-to-door
Typical freight modeSea (LCL) / air for samples
Key complianceUKCA or CE, EMC & safety test reports, WEEE registration

Rates shown are indicative, not live tariff data — last reviewed 15 July 2026. Always confirm your commodity code and the current rate on the official UK Trade Tariff before shipping.

A worked example: landing LED lighting

Illustrative order for this category and lane. All figures in USD.

Sample order — 500 unitsLanded cost
Goods (FOB)$10,000
Freight & insurance$1,200
Duty (2%)$224
Import VAT (20%)$2,285
Total landed$13,709
Landed cost / unit$27.42

Import VAT is paid at the border by default — unless postponed via PVA, in which case VAT-registered importers declare and reclaim it on the same VAT return.

Costs to watch when importing LED lighting

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Conformity and safety testing
Mains-voltage luminaires need safety and EMC compliance evidence (Electrical Equipment (Safety) Regulations 2016 and the EMC Regulations 2016) behind a UKCA or CE mark — CE is accepted for the GB market indefinitely. Market-surveillance sweeps target lighting heavily — paperwork gaps get products pulled.
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WEEE producer obligations
Importing electricals makes you the 'producer' for WEEE purposes: registration, reporting and financing recycling. It is a real recurring cost, not a formality.
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Lithium batteries in emergency fittings
Emergency luminaires with battery packs trigger dangerous-goods rules for air freight and separate battery regulations. Ship by sea where possible.
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Driver and warranty failures
LED drivers are the usual failure point. Negotiate a spare-driver allowance (2–3%) into the PO instead of shipping warranty replacements later.

Importing LED lighting — FAQ

What is the UK duty rate on LED lighting from China?
LED luminaires under HS 9405.11 typically carry 2% UK MFN duty (4% for fittings of plastic or ceramic) plus 20% import VAT — these figures are indicative, so verify the current rate for your commodity code on the official UK Trade Tariff. Components and drivers imported separately can classify — and be taxed — differently.
Do LED lights need UKCA marking?
Luminaires placed on the GB market need a UKCA or CE mark — CE is accepted indefinitely — backed by safety and EMC test evidence, plus a UK-established responsible person on the label.
How is import VAT paid on a lighting shipment?
20% import VAT on customs value plus freight plus duty, paid at the border by default — unless postponed via PVA if you are UK VAT-registered.

Related guides

Importing LED lighting

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