LED bulb / lamp / tube imported from China into India is classified under HS code 85395200 (8539 52 00) – Light-emitting diode (LED) lamps. The total import duty and IGST is about 43.96% of the assessable (CIF) value for FY 2026-27.
Import duty rates for HS code 85395200
| Duty / tax | Rate | On ₹1,00,000 CIF value |
|---|---|---|
| Basic Customs Duty (BCD) | 20% | ₹20,000 |
| Social Welfare Surcharge (SWS) | 10% of BCD | ₹2,000 |
| IGST | 18% GST 2.0 reading: no LED-specific 5% entry found; some sources say 5% - verify | ₹21,960 |
| Total duty + IGST | ≈ 43.96% | ₹43,960 |
Customs duty (BCD + SWS) is a cost: about 22%. IGST of about 21.96% is usually claimable as input tax credit if you are GST-registered. Freight, insurance, port and clearance charges are extra – the calculator adds them for you.
Import policy & compliance
- Import policy: Free; BIS mark mandatory
- Certification / rules: BIS CRS IS 16102 (Pt 1):2012 self-ballasted LED lamps; random sampling (Ch.85 policy cond. 7); EPR e-waste
- Always needed: IEC (Import Export Code), GST registration, commercial invoice, packing list and Bill of Lading / Airway Bill.
Frequently asked questions
What is the HS code for LED bulb / lamp / tube in India?
LED bulb / lamp / tube is classified under HS code 85395200 (8539 52 00) in the Indian Customs Tariff: Light-emitting diode (LED) lamps. Always match the 8-digit code to your exact product specification before filing the Bill of Entry.
What is the import duty on LED bulb / lamp / tube from China to India?
The import duty on LED bulb / lamp / tube (HS 85395200) from China to India in FY 2026-27 is Basic Customs Duty (BCD) 20%, Social Welfare Surcharge (SWS) 10% of BCD and IGST 18%. That works out to about 43.96% of the assessable (CIF) value in total, of which about 21.96% is IGST that GST-registered importers can usually claim as input tax credit. IGST rule: GST 2.0 reading: no LED-specific 5% entry found; some sources say 5% - verify.
Is there anti-dumping duty on LED bulb / lamp / tube from China?
IFC's database shows no anti-dumping duty in force for HS 85395200 as of 19 Oct 2026. Anti-dumping duties are product-specific and change through DGTR and Finance Ministry notifications, so confirm for your exact product before shipping.
Which licence or certification is needed to import LED bulb / lamp / tube into India?
You need an Import Export Code (IEC) and GST registration. For HS 85395200: Free; BIS mark mandatory. BIS CRS IS 16102 (Pt 1):2012 self-ballasted LED lamps; random sampling (Ch.85 policy cond. 7); EPR e-waste.
How do I calculate the landed cost of LED bulb / lamp / tube from China?
Landed cost = product cost + sea or air freight + insurance + customs duty + IGST + clearance and delivery charges. Use IFC's free China to India shipment calculator with HS code 85395200 to get a full cost sheet in rupees, or message IFC on WhatsApp for a confirmed door-to-door quote.
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Rates checked by IFC on 19 Oct 2026 from the Customs Tariff of India (CBIC), Budget 2026 notifications and GST rate notifications. These are estimates for planning: confirm the classification and rates on ICEGATE or with IFC before you ship. All HS codes · Use this data in ChatGPT or Claude