Customs Duty on LED Lights & Fixtures in Nepal (2026): 0%–100% + VAT
Lighting spans two headings into Nepal - lamps and fittings under 9405, bulbs and LED modules under 8539 - with duty from zero to 100% by line plus VAT on most. The spread is the story: functional LED bulbs sit low, decorative fixtures climb, and a few lines spike protectively. Check the table before ordering chandeliers.
Live tariff
HS-code duty rates for led lights & fixtures
Showing 12 representative tariff lines of the 33 that match this category. The duty column is the customs rate charged on the assessable (CIF) value; 13% VAT is then applied on the duty-inclusive amount for VAT-liable lines.
| HS code | Description | Customs duty | VAT |
|---|---|---|---|
| 85391000 | Sealed Beam Lamp Units | 20% | 13% |
| 85392200 | Filament Lamps Of A Power <= 200 W And For A Voltage > 100 V (Excl. Tungsten Halogen Filament | 100% | 0% |
| 85394100 | Arc Lamps | 20% | 13% |
| 85394900 | Ultraviolet Or Infra-Red Lamps | 20% | 13% |
| 85395100 | Light-Emitting Diode (Led) Modules | 20% | 13% |
| 85395200 | Light-Emitting Diode (Led) Lamps | 20% | 13% |
| 94051000 | Chandeliers and other electric ceiling or wall lighting fittings, lamps, Light | 20% | 13% |
| 94051100 | Chandeliers And Other Electric Ceiling Or Wall Lighting Fittings, Excluding Those Of A Kind Used For | 20% | 13% |
| 94051900 | Chandeliers And Other Electric Ceiling Or Wall Lighting Fittings, Excluding Those Of A Kind Used For | 20% | 13% |
| 94052000 | Electric table desk bedside or floorstanding lamps | 20% | 13% |
| 94052100 | Electric Table, Desk, Bedside Or Floor-Standing Luminaires: Designed For Use Solely With Light-Emitt | 20% | 13% |
| 94052900 | Electric Table, Desk, Bedside Or Floor-Standing Luminaires: Other | 20% | 13% |
Rates are the tariff we apply when quoting real shipments to Nepal; excise duty, where levied for a specific product class, is charged in addition.
Worked example
What NPR 15,000 of led lights & fixtures costs to land in Nepal
Step by step, using the representative rate for this category (20% duty on HS 85391000, 13% VAT). Your exact rate depends on the precise HS code in the table above.
- LED Lights & Fixtures (goods value)
- NPR 15,000
- International freight (illustrative, 10% of goods)
- NPR 1,500
- Assessable value (CIF = goods + freight)
- NPR 16,500
- Customs duty (20% of CIF, HS 85391000)
- NPR 3,300
- VAT (13% of CIF + duty)
- NPR 2,574
- Estimated landed cost
- NPR 22,374
Nepal assesses every courier import - there is no de-minimis exemption, so even small parcels are taxed at these rates. Freight is illustrative - use the calculator for a quote with real shipping on your actual item.
Before you order
What to know about importing led lights & fixtures
The 0-100% range is line-dependent - smart bulbs and fixtures sit at very different points.
Smart lighting (Hue, WiZ) clears as lighting with no registration requirements.
Fragile glass fixtures need real packing; claims beat regrets, so declare honest values.
220V compatibility is near-universal in lighting; US-market smart bulbs work fine.
What we ship
Popular led lights & fixtures imports
Philips Hue
Govee light strips
Smart downlights
Designer pendant lights
Grow lights
LED Lights & Fixtures import questions, answered
What duty do LED lights attract when imported to Nepal?+
Are Philips Hue and smart bulbs worth importing?+
Why do some lighting lines carry 100% duty?+
Do grow lights clear Nepali customs normally?+
Import led lights & fixtures without customs surprises
Send us the product link. We quote goods, freight, the exact per-HSN duty and VAT as one all-in landed price - then buy, ship and clear it for you.