
Electronics and solar
Import led lights and luminaires
Luminaires pay 20% BCD plus 5% AIDC and 18% IGST. LED lamps and fittings need BIS registration and e-waste EPR.
- Basic customs duty
- 20% 20% (luminaires, 9405; LED lamps, 8539 52 00)
- Social welfare surcharge
- Nil on 9405 (AIDC instead); 10% of BCD on 8539 52 00
- IGST
- 18% 18%
- India’s imports, 2025-26
- US$ 464 mn from 63 countries
Budget 2025–26 changed luminaires and light fittings from 25% BCD + 2.5% SWS to 20% BCD + 5% AIDC. The CBIC tariff shows 20% for LED modules and LED lamps (8539 51, 8539 52). IGST is 18% for both 8539 and 9405 (Notification 9/2025-Integrated Tax (Rate)). Budget 2026–27 made no change to chapters 85 lamps or 94. Parts and inputs for making LED lights have concessional rates (Notification 45/2025-Customs, entries extended to 31 March 2028) — useful if you assemble in India. AIDC 5% on luminaires and lighting fittings of 9405 (from 02.02.2025). Union Budget 2025–26 — Budget Speech with Annexure to Part B (customs rate changes) ↗
What is imported
LED panels, downlights, street lights, flood lights, strip lights and bulbs are imported by lighting brands, contractors and traders. Most come from China. India has a large LED manufacturing base and supports it with duty and BIS rules, so the imported product must carry the BIS mark for the exact model.
Free under ITC(HS). BIS registration (a Quality Control requirement) applies before import, not an import licence.
Licences and registrations you need
- BIS (CRS)Self-ballasted LED lamps, LED luminaires and LED drivers are under the Compulsory Registration Scheme. Each model needs registration by the manufacturer and the mark on the product.crsbis.in ↗
- CPCB (E-Waste Rules, 2022)Lighting equipment is covered by the E-Waste (Management) Rules, 2022. Importers register as producers on CPCB’s e-waste EPR portal.eprewastecpcb.in ↗
- Legal MetrologyRetail-packed bulbs and lights need the importer’s name, MRP and other declarations on the pack, and the importer must register under the Packaged Commodities Rules.consumeraffairs.nic.in ↗
What is checked at the port
- BIS mark and registration number matching the model on the invoice.
- Classification of lamps (8539) versus fittings (9405) versus solar lamps (9405 50).
- Legal Metrology declarations on retail packs.
Practical tips
- Ask the supplier for the BIS registration certificate and check it on the BIS portal before you pay any advance.
- Test samples for wattage, lumen output and driver quality — cheap drivers are the usual failure point.
Where new importers go wrong
- The supplier’s BIS registration covers a different model or wattage from the one shipped.
- Shipping fittings with loose bulbs and declaring everything under one code.
Sources (7)
- Union Budget 2025–26 — Budget Speech with Annexure to Part B (customs rate changes)
- CBIC — Customs Tariff (as on 30.06.2025), import tariff by chapter
- CBIC — Notification 45/2025-Customs dated 24.10.2025 (BCD exemptions)
- CBIC — Notification 9/2025-Integrated Tax (Rate) dated 17.09.2025
- BIS — Compulsory Registration Scheme portal
- CPCB — EPR portal for e-waste
- Department of Consumer Affairs — Legal Metrology
Import data
Where India buys led lights and luminaires
India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.
- Imports, 2025-26
- US$ 464 mn
- Change from 2024-25
- ↓-0.3%
- Supplying countries
- 63
- Biggest supplier
- China 75%
Biggest supplying countries
Which sources are growing and shrinking
↑ Growing sources
↓ Shrinking sources
- South KoreaUS$ 6.9 mn → US$ 3.9 mn↓-43.5%
- FranceUS$ 6.9 mn → US$ 5.7 mn↓-17.5%
- GermanyUS$ 19.8 mn → US$ 17.7 mn↓-10.7%
Which forms come in, and at what price
Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.
| Tariff line | Value 2025-26 | Change | Quantity | Average price |
|---|---|---|---|---|
Other parts of lamps and lighing fittings9405 99 00 | US$ 159 mn | ↓-1.1% | 53,748 tonnes | US$ 2.96 per kg |
Others-of-others-of-luminaires and lighting fttngs including search ligh...9405 49 00 | US$ 143 mn | ↓-3.3% | 1.20 bn pieces | US$ 0.12 per piece |
Other,designed for use solely with led light sources9405 42 00 | US$ 48 mn | ↑+9.5% | 160 mn pieces | US$ 0.30 per piece |
Designed for use solely with led light sources9405 11 00 | US$ 24.2 mn | ↓-2% | 43.7 mn pieces | US$ 0.55 per piece |
Others-of-others-of-luminaires and lighting fttngs including search ligh...9405 19 00 | US$ 22.7 mn | ↓-10.1% | 46.3 mn pieces | US$ 0.49 per piece |
Non electrical luminaries and lighting fittings9405 50 00 | US$ 15.1 mn | ↑+1.5% | 10.6 mn pieces | US$ 1.42 per piece |
Others-of-others-of-luminaires and lighting fttngs including search ligh...9405 29 00 | US$ 13.3 mn | ↑+2% | 47.7 mn pieces | US$ 0.28 per piece |
Designed for use solely with led light sources9405 31 00 | US$ 11.9 mn | ↑+4.3% | 132 mn pieces | US$ 0.09 per piece |
Others-of-others-of-luminaires and lighting fttngs including search ligh...9405 69 00 | US$ 7.7 mn | ↑+43.6% | 15.6 mn pieces | US$ 0.50 per piece |
Parts of lamps etc. of plastics9405 92 00 | US$ 6 mn | ↑+6.4% | 446 tonnes | US$ 13.50 per kg |
Photovolatic, designed for use solely with led light sources9405 41 00 | US$ 4.3 mn | ↓-6.3% | 15.9 mn pieces | US$ 0.27 per piece |
Others-of-others-of-luminaires and lighting fttngs including search ligh...9405 39 00 | US$ 3.9 mn | ↓-11.3% | 40.7 mn pieces | US$ 0.10 per piece |
Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.
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