Classification Ordinance: LED modules made of various components are light-emitting diodes subject to customs tariffs

With the Implementing Regulation (EU) No 1037/2014 of 25 September 2014 (Classification Regulation), the European Commission defines under which tariff number of the Combined Nomenclature (CN) certain LED modules are to be classified.

The Regulation describes four different LED model types, all of which are classified under CN subheading 8541 40 10 as“light-emitting diodes”. These are semiconductor components with LED chips and Zener protection diodes connected in parallel or other cooling or plastic components (“LED module”,“LED package”,“LED array”) which are used, for example, in mobile phone flashlights, vehicle lighting, projectors, traffic lights, household appliances, stage and show lighting, mood lighting, lighting in retail, hotel and catering trade, as well as in private areas, street and outdoor lighting and retro lamps.

The components are inseparable in that although individual components could be removed and replaced, this would be time-consuming and difficult and therefore uneconomical. Or, the function of the component does not change after disconnection. Since the LED chips and the protection diodes or other plastic components are virtually inseparably connected to one another, they must therefore be classified in CN subheading 8541 40 10 for light emitting diodes, irrespective of the number of LED chips and protection diodes. A classification in heading 9405 of CN for lamps and parts thereof is thus excluded.

Binding tariff information (vZTA) which does not correspond to this classification may still be used for three months from the entry into force of the Regulation (1.10.2014).

For questions about tariff classification and binding customs tariff information, please contact our Customs lawyers available!

Lawyer Dr. Tristan Wegner

Your consultant

ABC-Straße 21
20354 Hamburg
T +49 (0) 40 / 36 96 15 0
F +49 (0) 40 / 36 96 15 15
E ow@owlaw.com