Import Duty on LED Lights & Lighting in India (2026): 11%–26.4% + IGST
Lighting under HS headings 9405 (luminaires) and 8539 (lamps and LED modules) attracts 11-26.4% combined customs duty in India plus mostly 18% IGST. Smart-home lighting ecosystems - Philips Hue, Nanoleaf, LIFX - drive import demand because Indian availability is partial and heavily marked up.
Live tariff
HS-code duty rates for led lights & lighting
Showing 12 representative tariff lines of the 43 that match this category. The duty column is the combined customs rate (BCD plus AIDC and SWS, all charged on the assessable value); IGST is then applied on the duty-inclusive amount.
| HS code | Description | Customs duty | IGST |
|---|---|---|---|
| 85391000 | Sealed Beam Lamp Units | 16.5%BCD 15%SWS 1.5% | 18% |
| 85392200 | Filament Lamps Of A Power <= 200 W And For A Voltage > 100 V (Excl. Tungsten Halogen Filament | 11%BCD 10%SWS 1% | 18% |
| 85394100 | Arc Lamps | 11%BCD 10%SWS 1% | 18% |
| 85394900 | Ultraviolet Or Infra-Red Lamps | 11%BCD 10%SWS 1% | 18% |
| 85395100 | Light-Emitting Diode (Led) Modules | 22%BCD 20%SWS 2% | 18% |
| 85395200 | Light-Emitting Diode (Led) Lamps | 22%BCD 20%SWS 2% | 18% |
| 94051000 | Chandeliers and other electric ceiling or wall lighting fittings, lamps, Light | 26.4%BCD 20%AIDC 4%SWS 2.4% | 18% |
| 94051100 | Chandeliers And Other Electric Ceiling Or Wall Lighting Fittings, Excluding Those Of A Kind Used For | 25%BCD 20%AIDC 5% | 18% |
| 94051900 | Chandeliers And Other Electric Ceiling Or Wall Lighting Fittings, Excluding Those Of A Kind Used For | 25%BCD 20%AIDC 5% | 18% |
| 94052000 | Electric table desk bedside or floorstanding lamps | 26.4%BCD 20%AIDC 4%SWS 2.4% | 18% |
| 94052100 | Electric Table, Desk, Bedside Or Floor-Standing Luminaires: Designed For Use Solely With Light-Emitt | 25%BCD 20%AIDC 5% | 18% |
| 94052900 | Electric Table, Desk, Bedside Or Floor-Standing Luminaires: Other | 25%BCD 20%AIDC 5% | 18% |
Rates are the tariff we apply when quoting real shipments; anti-dumping duty, where notified for a specific product and origin, is charged in addition.
Worked example
What INR 15,000 of led lights & lighting costs to land in India
Step by step, using the representative rate for this category (25% duty on HS 94051100, 18% IGST). Your exact rate depends on the precise HS code in the table above.
- LED Lights & Lighting (goods value)
- INR 15,000
- International freight (illustrative, 10% of goods)
- INR 1,500
- Assessable value (CIF = goods + freight)
- INR 16,500
- Customs duty (25% of CIF, HS 94051100)
- INR 4,125
- IGST (18% of CIF + duty)
- INR 3,713
- Estimated landed cost
- INR 24,338
Note for businesses: the IGST portion (INR 3,713 here) is creditable as input tax credit if you are GST-registered; the customs duty portion is not. 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 & lighting
Finished luminaires under 9405 tend toward the higher duty band; bare LED lamps and modules under 8539 span lower rates - kits mixing both are assessed per line.
LED products are under BIS compulsory registration for commercial sale; personal-quantity smart-bulb orders clear routinely.
Check voltage and hub compatibility: US Hue bulbs are 120V for some form factors, and Zigbee hubs are region-agnostic while some WiFi bulbs are region-locked in-app.
Glass and panel lights need padded freight - Nanoleaf panels travel badly in thin packaging.
What we ship
Popular led lights & lighting imports
Philips Hue kits
Nanoleaf panels
LIFX bulbs
Govee light strips
Elgato Key Light
Smart switches and dimmers
LED Lights & Lighting import questions, answered
What duty applies to LED and smart lights imported into India?+
Will US-bought Hue and Nanoleaf work in India?+
Is BIS registration a problem for lighting imports?+
Why import lighting instead of buying locally?+
Import led lights & lighting without customs surprises
Send us the product link. We quote goods, freight, the exact per-HSN duty and IGST as one all-in landed price - then buy, ship and clear it for you.
