HS Code 8539.52

LED lamps & bulbs

Import duty, VAT & classification for South African importers

General customs duty 0%
Import VAT 15%
HS heading 8539.52
Statistical unit unit

HS code 8539.52 covers LED lamps & bulbs — for example LED bulbs & globes. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.

Lamps require an NRCS letter of authority. HS 2022 moved LED lamps from 8539.50 to 8539.52; bare LED modules are 8539.51.

Worked example: landed cost on R100,000 of goods

Customs value (CIF)R100,000
Customs duty (0%)R0
Import VAT (15% on ATV)R16,500
Estimated landed costR116,500

VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.

Where HS 8539.52 sits in the tariff

Classification is decided at heading level first. Heading 8539 is “Lamps; electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps, arc lamps, light-emitting diode (LED) light sources”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 8539.10 Lamps; sealed beam units
  • 8539.21 Lamps; filament, (excluding ultra-violet or infra-red), tungsten halogen
  • 8539.22 Lamps; filament, (excluding ultra-violet or infra-red), of a power not exceeding 200W and for a voltage exceeding 100 volts, other than tungsten halogen
  • 8539.29 Lamps; filament, (excluding ultra-violet or infra-red), n.e.c. in item no. 8539.2
  • 8539.31 Lamps; discharge, (excluding ultra-violet), fluorescent, hot cathode
  • 8539.32 Lamps; discharge, (excluding ultra-violet), mercury or sodium vapour lamps, metal halide lamps
  • 8539.39 Lamps; discharge, (excluding ultra-violet, excluding fluorescent, hot cathode)
  • 8539.41 Lamps; arc-lamps
  • 8539.49 Lamps; ultra-violet or infra-red lamps, (excluding arc-lamps)
  • 8539.51 Lamps; light-emitting diode (LED) light sources, light-emitting diode (LED) modules
  • 8539.52 Lamps; light-emitting diode (LED) light sources, light-emitting diode (LED) lamps — this page
  • 8539.90 Lamps; parts of the lamps of heading no. 8539

Harmonised System HS 2022 nomenclature. See the whole of Chapter 85 →

Calculate full landed cost Check anti-dumping & permits Find a clearing agent

Watch HS 8539.52 for changes

Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.

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Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.

8501.10 Electric motors (≤37.5 W) 0% duty + 15% VAT 8502.13 Diesel generating sets (>375 kVA) 20% duty + 15% VAT 8504.40 Static converters — chargers, adapters & inverters 0% duty + 15% VAT 8506.10 Primary cells & batteries (manganese dioxide) 20% duty + 15% VAT 8507.10 Lead-acid accumulators (vehicle starter batteries) 15% duty + 15% VAT 8507.20 Lead-acid batteries, deep-cycle (solar / backup) 0% duty + 15% VAT

Frequently asked questions

What is the import duty on led lamps & bulbs in South Africa?

HS code 8539.52 (LED lamps & bulbs) attracts an indicative general customs duty of 0% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.

What is the HS code for led bulbs & globes?

The Harmonised System heading for led lamps & bulbs is 8539.52. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.