LED light fitting / panel / flood light imported from China into India is classified under HS code 94054200 (9405 42 00) – Other electric luminaires and lighting fittings designed solely for LED light sources. The total import duty and IGST is about 47.5% of the assessable (CIF) value for FY 2026-27.
Import duty rates for HS code 94054200
| Duty / tax | Rate | On ₹1,00,000 CIF value |
|---|---|---|
| Basic Customs Duty (BCD) | 20% | ₹20,000 |
| Agriculture Infrastructure & Development Cess (AIDC) | 5% | ₹5,000 |
| Social Welfare Surcharge (SWS) | Nil | ₹0 |
| IGST | 18% | ₹22,500 |
| Total duty + IGST | ≈ 47.5% | ₹47,500 |
Customs duty (BCD + AIDC + SWS) is a cost: about 25%. IGST of about 22.5% 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 LED luminaires IS 10322 (Pt 5) series; 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 light fitting / panel / flood light in India?
LED light fitting / panel / flood light is classified under HS code 94054200 (9405 42 00) in the Indian Customs Tariff: Other electric luminaires and lighting fittings designed solely for LED light sources. Always match the 8-digit code to your exact product specification before filing the Bill of Entry.
What is the import duty on LED light fitting / panel / flood light from China to India?
The import duty on LED light fitting / panel / flood light (HS 94054200) from China to India in FY 2026-27 is Basic Customs Duty (BCD) 20%, Agriculture Infrastructure and Development Cess (AIDC) 5%, Social Welfare Surcharge (SWS) nil and IGST 18%. That works out to about 47.5% of the assessable (CIF) value in total, of which about 22.5% is IGST that GST-registered importers can usually claim as input tax credit.
Is there anti-dumping duty on LED light fitting / panel / flood light from China?
IFC's database shows no anti-dumping duty in force for HS 94054200 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 light fitting / panel / flood light into India?
You need an Import Export Code (IEC) and GST registration. For HS 94054200: Free; BIS mark mandatory. BIS CRS LED luminaires IS 10322 (Pt 5) series; EPR e-waste.
How do I calculate the landed cost of LED light fitting / panel / flood light 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 94054200 to get a full cost sheet in rupees, or message IFC on WhatsApp for a confirmed door-to-door quote.
Related HS codes: Furniture, lighting & prefab buildings
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- HS 94016100 – Upholstered sofa / chair (wood frame)
- HS 94017100 – Upholstered chair (metal frame)
- HS 94018000 – Plastic / other chairs
- HS 94031090 – Metal office furniture
- HS 94032010 – Steel furniture (almirah / racks)
- HS 94032090 – Other metal furniture
- HS 94034000 – Wooden kitchen furniture
- HS 94035010 – Wooden bed
- HS 94036000 – Wooden furniture (other)
- HS 94037000 – Plastic furniture
- HS 94042990 – Mattress (spring / other)
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