HS 9405.11 — Import Duty 20%

General customs duty 20%

Import VAT 15%

HS heading 9405.11

Statistical unit unit

HS code 9405.11 covers LED lamps & lighting fittings (electric) — for example LED downlights, light fittings, LED bulbs. South Africa applies an indicative general customs duty of 20%, on top of which 15% import VAT is charged.

Lamps and luminaires require an NRCS letter of authority.

Worked example: landed cost on R100,000 of goods

Customs value (CIF)	R100,000
Customs duty (20%)	R20,000
Import VAT (15% on ATV)	R19,500
Estimated landed cost	R139,500

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 9405.11 sits in the tariff

Classification is decided at heading level first. Heading 9405 is “Luminaires and light fittings; including searchlights, spotlights and parts thereof, n.e.c.; illuminated signs, name-plates and the like, having permanently fixed light source and parts thereof n.e.c. or included”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

9405.11 Luminaires and light fittings; chandeliers and electric ceiling or wall light fittings; (excluding those used for lighting public open spaces or thoroughfares), for use solely with light-emitting diode (LED) light sources — this page
9405.19 Chandeliers and electric ceiling or wall light fittings; (excluding those used for lighting public open spaces or thoroughfares), for use other than with light-emitting diode (LED) light sources
9405.21 Luminaires and light fittings; electric, table, desk, bedside or floor-standing, for use solely with light-emitting diode (LED) light sources
9405.29 Luminaires and light fittings; electric, table, desk, bedside or floor-standing, for other than use solely with light-emitting diode (LED) light sources
9405.31 Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for use solely with light-emitting diode (LED) light sources
9405.39 Luminaires and light fittings; electric, lighting strings of a kind used for Christmas trees, for other than use solely with light-emitting diode (LED) light sources
9405.41 Luminaires and light fittings; electric, photovoltaic, designed for use solely with light-emitting diode (LED) light sources
9405.42 Luminaires and light fittings; electric, designed for use solely with light-emitting diode (LED) light sources
9405.49 Luminaires and light fittings; electric, designed for other than use solely with light-emitting diode (LED) light sources
9405.50 Luminaires and light fittings; non-electric
9405.61 Luminaires; illuminated signs, illuminated name-plates and the like, designed for use solely with light-emitting diode (LED) light sources
9405.69 Luminaires; illuminated signs, illuminated name-plates and the like, designed for other than use solely with light-emitting diode (LED) light sources
9405.91 Lamps and light fittings; parts thereof, of glass
9405.92 Lamps and light fittings; parts thereof, of plastics
9405.99 Lamps and light fittings; parts thereof, of materials other than glass or plastics

Harmonised System HS 2022 nomenclature. See the whole of Chapter 94 →

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Watch HS 9405.11 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.

9401 Swivel seats with height adjustment (office chairs) 20% duty + 15% VAT 9401.61 Upholstered seats with wooden frames 20% duty + 15% VAT 9403.20 Metal furniture (office & other) 20% duty + 15% VAT 9403.60 Wooden furniture (other) 20% duty + 15% VAT 9404.21 Mattresses of cellular rubber or plastic 20% duty + 15% VAT 9405 Other electric lamps & lighting fittings 20% duty + 15% VAT

Frequently asked questions

What is the import duty on led lamps & lighting fittings (electric) in South Africa?

HS code 9405.11 (LED lamps & lighting fittings (electric)) attracts an indicative general customs duty of 20% 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 downlights?

The Harmonised System heading for led lamps & lighting fittings (electric) is 9405.11. 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.