Guidance

Classifying electric lamps for import and export

Get help to classify electric lamps for import and export.

This guidance refers to chapters and headings in the UK Global Online Tariff. If you’re importing goods into Northern Ireland, or if this guidance does not include your item, read the ‘more information’ section in this guide.

To classify lamps, bulbs and tubes you must establish the:

  • type
  • voltage
  • intended use

Lamp classifications

The majority of lamps are covered under heading 8539. These include:

  • standard tungsten halogen filament lamps, other than ultraviolet or infra-red lamps, are classified under subheading 8539 21
  • mains-voltage tungsten lamps more than 200 watts, such as high-power studio and theatrical lamps — classified under subheading 8539 29
  • single-ended, compact-fluorescent lamps (also known as energy-saving or low-energy bulbs) which usually have the control gear built in so they can directly replace old-style tungsten lamps — classified under subheading 8539 31 90
  • halogen:
    • linear lamps used in outdoor flood lamp settings (more than 100 volts) — classified under subheading 8539 21 92
    • lamps for motor vehicles — classified under subheading 8539 21 30 00
  • xenon lamps for motor vehicles — classified under subheading 8539 39 80 90
  • standard filament lamps for motor vehicles, including brake, indicator, panel and interior lamps — classified under subheading 8539 29 30
  • metal halide lamps — classified under subheading 8539 32 90
  • UV (ultra-violet) or infra-red lamps — classified under subheading 8539 49 00
  • LED (light emitting diode) lamps, which use light emitting diodes instead of conventional filaments — classified under subheading 8539 52 00
  • neon lamps formed into designed shapes (including lettering), such as shop signs and outdoor advertising — classified under subheading 8539 39 80
  • cold cathode lamps are classified under subheading 8539 39 80 and are often used for:
    • instrument screens
    • document and barcode scanners
  • cold cathode lamps, used for backlighting flat panel display screens are classified to 8539 39 20
  • sealed beam lamp units — classified under subheading 8539 10 00 (complete headlamp or rear lamp units, using separate bulbs, are classified under heading 8512)
  • mercury or sodium vapour lamps — classified under subheading 8539 32 20 00

Electrodes for discharge lamps and glass parts for mounting inside lamps are classified under subheading 8539 90 90.

Items excluded from heading 8539

Lamps not covered under heading 8539 include:

  • electric table, desk, bedside or floor-standing lamps — classified under subheadings 9405 21 to 9405 29
  • portable electric lamps designed to function by their own source of energy (for example, battery power torch) — classified under subheading 8513 10
  • complete headlamp or rear lamp units, using separate bulbs — classified under heading 8512
  • ballasts for fluorescent lamps, discharge lamps and tubes — classified under heading 8504
  • arc lamp carbons and carbon filaments — classified under heading 8545
  • lamp bases (sometimes known as caps), such as bayonet or screw caps — classified under subheading 8539 90 10

Bulb and tube classifications

The majority of bulbs and tubes are covered under heading 8539. These include:

  • standard filament light bulbs and non-fluorescent filament striplights, with a voltage exceeding 100 volts and a power rating below 200 watts — classified under subheading 8539 22 10
  • 2D tubes, where the tube is folded into the shape of 2 Ds — classified under subheading 8539 31 90
  • traditional non-UV (ultra-violet) fluorescent tubes (usually straight or circular with a connector at each end), that are often used in domestic and commercial lighting — classified under subheading 8539 31 10 90
  • xenon car bulbs, used for headlamps or fog lights — classified under subheading 8539 39 80
  • halogen:
    • headlamp bulbs — classified under subheading 8539 21 30
    • capsules or mirror bulbs (with a faceted reflector) with a voltage below 100 volts – classified under subheading 8539 21 98 90
    • reflector bulbs — classified under subheading 8539 21 92
    • mains voltage bulbs, with a voltage greater than 100 volts — classified under subheading 8539 21 92 90
  • LED (light emitting diode) bulbs, which use light emitting diodes instead of conventional filaments — classified under subheading 8539 52 00

Tungsten filaments, glass parts for mounting inside tubes and supporting brackets for filaments are classified under subheading 8539 90.

LED strips comprising of light emitting diodes, transistors, resistors and protection diodes are classified under subheadings 9405 41 or 9405 42.

Single LEDs are classified under heading 8541.

Other light classifications

Other light classifications include:

  • lighting sets of a kind used for Christmas trees — classified under subheading 9405 31 or 9405 39
  • searchlights and spotlights — classified under subheading 9405 41 10
  • toy lamps or lighting figures with play value — classified under heading 9503
  • lighting or visual-signalling equipment used on bicycles — classified under subheading 8512 10
  • other lighting or visual signalling equipment used on cars — classified under subheading 8512 20
  • photographic flashes — classified under subheading 9006 61
  • electric ceiling or wall-lighting fittings and chandeliers, excluding those of a kind used for lighting public open spaces or thoroughfares — classified under subheadings 9405 11 or 9405 19
  • glass envelopes and reflectors — classified under heading 7011
  • electro-luminescent devices based on electro-luminescent substances which are placed between 2 layers of conductive material (generally made up of strips, plates or panels) — classified under heading 8543

More information

If this guidance does not cover your specific item in detail and you’re importing goods into Great Britain, you can search for it in the Online Trade Tariff.

If you’re importing goods into Northern Ireland from outside the UK, and the EU and the goods are not ‘at risk’ of onward movement to the EU, you should also use the Online Trade Tariff.

If you’re importing goods into Northern Ireland from outside the UK and the EU, and the goods are at risk of onward movement to the EU, you should use the Northern Ireland (EU) Tariff.

If this guidance does cover your item, you’ll still need to look up the full commodity code to use in your declaration on the appropriate tariff.

You can find more ways to help you find a commodity code by referring to the links given in this section.

Published 3 August 2012
Last updated 20 June 2023 + show all updates
  1. Codes for lamps, bulbs and tubes and other light classifications have been updated.

  2. Minor text changes as well as an update to an item and heading code for Light-emitting diode (LED) lamps and bulbs.

  3. Minor text changes and updates to heading codes.

  4. Change of service contact details, as of the 1 September 2015 the tariff classification helpline is changing from telephone contact to email.

  5. First published.