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What import duty applies to LED panel lights from China to Germany?

2026-07-08

HS code 9405.11 (fixed ceiling/wall luminaires, LED), EU duty rate 3.7% on the CIF value. Add 19% German import VAT (Einfuhrumsatzsteuer) on top of CIF + duty. If you're VAT-registered in Germany, the import VAT is recoverable — it's a cash-flow impact, not a final cost. LED high bays, street lights, and floodlights typically fall under 9405.40 at 2.7% duty. LED strip lights are usually 9405.41 at 3.7%. Confirm the exact HS code with your customs broker before the shipment sails — reclassifying at the border is expensive. And don't forget the ErP energy label registration in EPREL — without it, customs may hold the container regardless of what duty you've paid. We cover the full compliance picture in our EU certifications guide.

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