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LED Light Import Duty Calculator India

Customs duty on LED bulbs, tube lights and lamps imported into India, with the BIS registration they need.

Updated · By Niraj Kumar · 3 sources

What you are importing

LED bulbs and lamps, HS 8539 50 00: Light-emitting diode (LED) lamps.

Value of the shipment

USD
₹

ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.

The invoice isThe invoice is
Freight and insuranceFreight and insurance
Landed cost₹16,73,266₹5,10,953 in duty and IGST, 43.96% of value
Assessable value
₹11,62,313
FOB plus default freight and insurance
Customs duty
₹2,55,709
BCD 20% + SWS 10%
IGST
₹2,55,244
Claimable as input tax credit if GST-registered
Cost after IGST credit
₹14,18,022
Tax31%
  • Goods, freight, insurance69%
  • Customs duty15%
  • IGST15%

Duty receipt

LED bulbs and lamps, HS 8539 50 00, from China

These rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.

ItemRateCharged onAmount
Assessable value (CIF)₹11,62,313
Basic Customs Duty20%₹11,62,313₹2,32,463
Social Welfare Surcharge10%₹2,32,463₹23,246
IGST18%₹14,18,022₹2,55,244
Total duty and IGST43.96%₹5,10,953
Landed cost₹16,73,266

Value converted at ₹95.9598 per USD. Excludes anti-dumping, safeguard and countervailing duties, port and handling charges and the customs broker's fee. An estimate, not an assessment.

Rates compiled 2026-09-26.

How the LED Light Import Duty Calculator India works

AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × g

This page uses the same method as the India Import Duty Calculator, which explains each term and assumption in full.

Worked example

A shipment of led bulbs and lamps from China invoiced at $5,000 FOB (HS 8539 50 00), with freight and insurance not separately known.

  1. 1At ₹95.96 to the dollar the FOB value is ₹4,79,799; adding 20% freight and 1.125% insurance gives an assessable value of ₹5,81,157
  2. 2BCD at 20% is ₹1,16,231
  3. 3SWS at 10% of the customs duty adds ₹11,623
  4. 4IGST at 18% on ₹7,09,011 is ₹1,27,622

Duty and IGST come to ₹2,55,476, 44.0% of the assessable value, for a landed cost of ₹8,36,633. A GST-registered importer claims the IGST back, leaving ₹7,09,011.

Frequently asked questions

What is the HS code for led bulbs and lamps?

Usually 8539 50 00: "Light-emitting diode (LED) lamps". The last digits can change with material, power or use, and the duty can change with them, so check the full heading against your product before filing.

Are LED strips and fixtures on the same line as bulbs?

Not always. Bulbs and tubes that are lamps go under 8539 50 00, while complete light fittings and luminaires go under 9405, with their own rates and BIS standards. Check whether you are importing a lamp or a fitting before filing.

Do LED lights need BIS registration?

Yes. LED lamps, drivers and luminaires are on the Compulsory Registration Scheme, and shipments without a registered model and the BIS mark on the product are refused.

Sources

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