HS code 9405 covers Other electric lamps & lighting fittings — for example floodlights, industrial light fittings. South Africa applies an indicative general customs duty of 20%, on top of which 15% import VAT is charged.
Luminaires require an NRCS letter of authority. HS 2022 replaced 9405.40 with 9405.41 / 9405.42 (LED luminaires) and 9405.49 (all other electric luminaires).
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 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 20% duty
- 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 →
Watch HS 9405 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
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.
More codes in Chapter 94 — Furniture, bedding, lamps & prefabricated buildings
Frequently asked questions
What is the import duty on other electric lamps & lighting fittings in South Africa?
HS code 9405 (Other electric lamps & lighting fittings) 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 floodlights?
The Harmonised System heading for other electric lamps & lighting fittings is 9405. 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.