HS codes & duty rates for LED video display

http://www.dutycalculator.com/hs-lookup/117097/hs-tariff-code-for-led-video-display/

LED video display was classified as Electronics & Video Games → TV, Home Theatre & Projectors → Video Display Glasses

Import to country HS commodity code MFN duty rate Sales tax Additional duties & taxes Import restrictions

Andorra 8528.59.3900 0% 4.5%

Argentina 8528.59.20900N 20% 0%

•
Statistical fee (0.5% CIF)

Australia 8528.59.0060 0% 10%

•
Import Processing Charge (AU$40.20)

Austria 8528.59.3900 0% 20%

Bahrain 8528.59.00 5% No sales tax

Bangladesh 8528.59.00 25% 15%

•
Regulatory Duty (RD) (5% (CIFD + Supplementary Duty (SD)))

•
Advance Trade VAT (4% CIFD)

•
AIT(Advance Income Tax) (5% CIFD)

Belgium 8528.59.3900 0% 21%

Botswana 8528.59.050 0% 12%

Brazil 8528.59.20 20% Depends on province

•
Airport fee (50% (Storage fee + Handling fee))

•
Storage fee (1% CIFD)

•
Handling fee (BRL0.015 per KG)

•
Declaration fee (BRL30.00)

•
IPI (20% CIF)

•
PIS PASEP COFINS tax ((9.25% (CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%)))) / (0.9075 * (1 - ICMS%)))

Bulgaria 8528.59.3900 0% 20%

Canada 8528.59.9000 6% Depends on province

Chile 8528.59.10 6% 19%

•
Classification Charge (1% CIF)

China 8528.59.1090 30% 17%

Colombia 8528.59.0000 15% 16%

Costa Rica 8528.59.2900 14% 13%

•
Consumption tax (15% CIFD)

•
Golfito Tax (Tourism development tax) (18% CIFD)

•
Law 6946 (National Emergency Law) (1% CIFD)

Croatia 8528.59.3900 0% 25%

Cyprus 8528.59.3900 0% 19%

Czech Republic 8528.59.3900 0% 21%

Denmark 8528.59.3900 0% 25%

Dominican Republic 8528.59.10 20% 18%

•
Luxury tax (10% CIF)

•
Exchange Surcharge (13% CIF)

Ecuador 8528.59.00 20% 12%

•
FodInfa (Children development fund) (0.5% CIF)

•
ICE (Consumption Tax) (0% CIFD)

Egypt 8528.59. 5% 10%

•
Inspection fee

Estonia 8528.59.3900 0% 20%

Finland 8528.59.3900 0% 24%

France 8528.59.3900 0% 20%

Germany 8528.59.3900 0% 19%

Greece 8528.59.3900 0% 23%

Guatemala 8528.59.29 15% 12%

Guernsey 8528.59.3900 0% No sales tax

Hong Kong 8528.59.00 0% No sales tax

Hungary 8528.59.3900 0% 27%

India 8528.59.00 10% No sales tax

•
Landing charges (1% CIF)

•
Countervailing duty (12% (CIFD + Landing charges))

•
CESS (3% (Duty + Countervailing duty))

•
Additional Countervailing Duty (4% (CIFD + Landing charges + Countervailing duty + CESS))

Indonesia 8528.59.1000 10% 10%

•
STLG (10% CIFD)

•
Income tax (7.5% CIFD)

Ireland 8528.59.3900 0% 23%

Isle of Man 8528.59.3900 0% 20%

Israel 8528.59.90 0% 18%

•
Purchase Tax (15% (CIFD + Agricultural Tax + Import port fee or Import port fee))

•
Import port fee (US$50.31 Import port fee if weight more 50 kg per shipment)

Italy 8528.59.3900 0% 22%

Japan 8528.59.000 0% 8%

Jersey 8528.59.3900 0% 5%

Jordan 8528.59.90 30% 16%

Kuwait 8528.59.00 5% No sales tax

Latvia 8528.59.3900 0% 21%

Lesotho 8528.59.050 0% 14%

Lithuania 8528.59.3900 0% 21%

Luxembourg 8528.59.3900 0% 15%

Macau 8528.59.00 0% No sales tax

Malaysia 8528.59.000 25% 10%

Malta 8528.59.3900 0% 18%

Mexico 8528.59.99 10% 16%

•
DTA (0.8% CIFD)

Monaco 8528.59.3900 0% 19.6%

Morocco 8528.21.0090 2.5% 20%

•
Parafiscal tax (0.25% CIF)

Namibia 8528.59.050 0% 15%

Netherlands 8528.59.3900 0% 21%

New Zealand 8528.59.0010C 0% 15%

•
Import entry transaction fee (NZ$38.07)

Nigeria 8528.59.0000 10% 5%

Norway 8528.59.04 0% 25%

•
Other import fee (1% CIF)

Oman 8528.59.00 5% No sales tax

Pakistan 8528.59.00 25% 0%

Panama 8528.59.00 0% 7%

•
ISC (Consumption tax) (5% CIFD)

Peru 8528.59.0000 6% 16%

•
Municipal tax (2% (CIFD + Excise + Tariff surcharge))

Philippines 8528.59.10 15% 12%

Poland 8528.59.3900 0% 23%

Portugal 8528.59.3900 0% 23%

Puerto Rico 8528.59.2500 0% 7.25%

Qatar 8528.59.00 5% No sales tax

Romania 8528.59.3900 0% 24%

Russian Federation 8528.59.8009 10% 18%

San Marino 8528.59.3900 0% No sales tax

Saudi Arabia 8528.59.00 5% No sales tax

Singapore 8528.59.10 0% 7%

Slovakia 8528.59.3900 0% 20%

Slovenia 8528.59.3900 0% 22%

South Africa 8528.59.050 0% 14%

South Korea 8528.59.2090 8% 10%

Spain 8528.59.3900 0% 21%

Sri Lanka 8528.59.90 15% 12%

•
PAL (Ports and Airport Levy) (5% CIF)

Swaziland 8528.59.050 0% 14%

Sweden 8528.59.3900 0% 25%

Switzerland 8528.59.00 0% 8%

Taiwan (ROC) 8528.59.10005 0% 5%

•
Commodity tax (13% CIFD)

•
Trade promotion fee (0.04% CIF)

Thailand 8528.59.10000 20% 7%

Turkey 8528.59.400000 14% 18%

•
Special consumption tax (6.7% CIFD)

United Arab Emirates 8528.59.00 5% No sales tax

United Kingdom 8528.59.3900 0% 20%

United States 8528.59.2500 0% Depends on state

•
Merchandise Processing Fee

Venezuela 8528.21.00 20% 12%

Vietnam 8528.59.10 12% 10%

Import to country	HS commodity code	MFN duty rate	Sales tax	Additional duties & taxes
Andorra	8528.59.3900	0%	4.5%
Argentina	8528.59.20900N	20%	0%	• Statistical fee (0.5% CIF)
Australia	8528.59.0060	0%	10%	• Import Processing Charge (AU$40.20)
Austria	8528.59.3900	0%	20%
Bahrain	8528.59.00	5%	No sales tax
Bangladesh	8528.59.00	25%	15%	• Regulatory Duty (RD) (5% (CIFD + Supplementary Duty (SD))) • Advance Trade VAT (4% CIFD) • AIT(Advance Income Tax) (5% CIFD)
Belgium	8528.59.3900	0%	21%
Botswana	8528.59.050	0%	12%
Brazil	8528.59.20	20%	Depends on province	• Airport fee (50% (Storage fee + Handling fee)) • Storage fee (1% CIFD) • Handling fee (BRL0.015 per KG) • Declaration fee (BRL30.00) • IPI (20% CIF) • PIS PASEP COFINS tax ((9.25% (CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%)))) / (0.9075 * (1 - ICMS%)))
Bulgaria	8528.59.3900	0%	20%
Canada	8528.59.9000	6%	Depends on province
Chile	8528.59.10	6%	19%	• Classification Charge (1% CIF)
China	8528.59.1090	30%	17%
Colombia	8528.59.0000	15%	16%
Costa Rica	8528.59.2900	14%	13%	• Consumption tax (15% CIFD) • Golfito Tax (Tourism development tax) (18% CIFD) • Law 6946 (National Emergency Law) (1% CIFD)
Croatia	8528.59.3900	0%	25%
Cyprus	8528.59.3900	0%	19%
Czech Republic	8528.59.3900	0%	21%
Denmark	8528.59.3900	0%	25%
Dominican Republic	8528.59.10	20%	18%	• Luxury tax (10% CIF) • Exchange Surcharge (13% CIF)
Ecuador	8528.59.00	20%	12%	• FodInfa (Children development fund) (0.5% CIF) • ICE (Consumption Tax) (0% CIFD)
Egypt	8528.59.	5%	10%	• Inspection fee
Estonia	8528.59.3900	0%	20%
Finland	8528.59.3900	0%	24%
France	8528.59.3900	0%	20%
Germany	8528.59.3900	0%	19%
Greece	8528.59.3900	0%	23%
Guatemala	8528.59.29	15%	12%
Guernsey	8528.59.3900	0%	No sales tax
Hong Kong	8528.59.00	0%	No sales tax
Hungary	8528.59.3900	0%	27%
India	8528.59.00	10%	No sales tax	• Landing charges (1% CIF) • Countervailing duty (12% (CIFD + Landing charges)) • CESS (3% (Duty + Countervailing duty)) • Additional Countervailing Duty (4% (CIFD + Landing charges + Countervailing duty + CESS))
Indonesia	8528.59.1000	10%	10%	• STLG (10% CIFD) • Income tax (7.5% CIFD)
Ireland	8528.59.3900	0%	23%
Isle of Man	8528.59.3900	0%	20%
Israel	8528.59.90	0%	18%	• Purchase Tax (15% (CIFD + Agricultural Tax + Import port fee or Import port fee)) • Import port fee (US$50.31 Import port fee if weight more 50 kg per shipment)
Italy	8528.59.3900	0%	22%
Japan	8528.59.000	0%	8%
Jersey	8528.59.3900	0%	5%
Jordan	8528.59.90	30%	16%
Kuwait	8528.59.00	5%	No sales tax
Latvia	8528.59.3900	0%	21%
Lesotho	8528.59.050	0%	14%
Lithuania	8528.59.3900	0%	21%
Luxembourg	8528.59.3900	0%	15%
Macau	8528.59.00	0%	No sales tax
Malaysia	8528.59.000	25%	10%
Malta	8528.59.3900	0%	18%
Mexico	8528.59.99	10%	16%	• DTA (0.8% CIFD)
Monaco	8528.59.3900	0%	19.6%
Morocco	8528.21.0090	2.5%	20%	• Parafiscal tax (0.25% CIF)
Namibia	8528.59.050	0%	15%
Netherlands	8528.59.3900	0%	21%
New Zealand	8528.59.0010C	0%	15%	• Import entry transaction fee (NZ$38.07)
Nigeria	8528.59.0000	10%	5%
Norway	8528.59.04	0%	25%	• Other import fee (1% CIF)
Oman	8528.59.00	5%	No sales tax
Pakistan	8528.59.00	25%	0%
Panama	8528.59.00	0%	7%	• ISC (Consumption tax) (5% CIFD)
Peru	8528.59.0000	6%	16%	• Municipal tax (2% (CIFD + Excise + Tariff surcharge))
Philippines	8528.59.10	15%	12%
Poland	8528.59.3900	0%	23%
Portugal	8528.59.3900	0%	23%
Puerto Rico	8528.59.2500	0%	7.25%
Qatar	8528.59.00	5%	No sales tax
Romania	8528.59.3900	0%	24%
Russian Federation	8528.59.8009	10%	18%
San Marino	8528.59.3900	0%	No sales tax
Saudi Arabia	8528.59.00	5%	No sales tax
Singapore	8528.59.10	0%	7%
Slovakia	8528.59.3900	0%	20%
Slovenia	8528.59.3900	0%	22%
South Africa	8528.59.050	0%	14%
South Korea	8528.59.2090	8%	10%
Spain	8528.59.3900	0%	21%
Sri Lanka	8528.59.90	15%	12%	• PAL (Ports and Airport Levy) (5% CIF)
Swaziland	8528.59.050	0%	14%
Sweden	8528.59.3900	0%	25%
Switzerland	8528.59.00	0%	8%
Taiwan (ROC)	8528.59.10005	0%	5%	• Commodity tax (13% CIFD) • Trade promotion fee (0.04% CIF)
Thailand	8528.59.10000	20%	7%
Turkey	8528.59.400000	14%	18%	• Special consumption tax (6.7% CIFD)
United Arab Emirates	8528.59.00	5%	No sales tax
United Kingdom	8528.59.3900	0%	20%
United States	8528.59.2500	0%	Depends on state	• Merchandise Processing Fee
Venezuela	8528.21.00	20%	12%
Vietnam	8528.59.10	12%	10%

MFN TariffA tariff applied to a country with most favored nation status. An MFN tariff is the lowest possible tariff a country can assess on another country. For example, if a country's lowest tariff is 2% of the value of a good, this is its MFN tariff, and it charges this percentage on an import from a country with most favored nation status. Members of the World Trade Organization are required to extend most favored nation status to other members, though exceptions exist. In the United States, most favored nation status is formally called permanent normal trade relations.

HS commodity codes, import duty & tax rates and import restrictions for Led display screen panel

Led display panel was classified as Business & Industrial → Business Advertising → LED display panel

http://www.dutycalculator.com/hs-code-duty-rate-import-restrictions/940540/led-display-panel/9405.40.8000/9405.40.9989/2927/

Import country	HS commodity code	MFN duty rate	Sales tax	Additional duties & taxes
Andorra	9405.40.9989	2.7%	4.5%
Argentina	9405.40.90000R	35%	21%	• Statistical fee (0.5% CIF)
Australia	9405.40.0043	5%	10%	• Import Processing Charge (AU$40.20)
Austria	9405.40.9989	2.7%	20%
Bahrain	9405.40.90	5%	No sales tax
Bangladesh	9405.40.40	5%	15%	• Advance Trade VAT (4% CIFD) • AIT(Advance Income Tax) (5% CIFD)
Belgium	9405.40.9989	2.7%	21%
Botswana	9405.40.903	20%	12%
Brazil	9405.40.90	18%	Depends on province	• Airport fee (50% (Storage fee + Handling fee)) • Storage fee (1% CIFD) • Handling fee (BRL0.015 per KG) • Declaration fee (BRL30.00) • IPI (15% CIF) • PIS PASEP COFINS tax ((9.25% (CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%)))) / (0.9075 * (1 - ICMS%)))
Bulgaria	9405.40.9989	2.7%	20%
Canada	9405.40.9000	7%	Depends on province
Chile	9405.40.90	6%	19%	• Classification Charge (1% CIF)
China	9405.40.90	10%	17%
Colombia	9405.40.1100	15%	16%
Costa Rica	9405.40.9000	14%	13%	• Golfito Tax (Tourism development tax) (18% CIFD) • Law 6946 (National Emergency Law) (1% CIFD)
Croatia	9405.40.9989	2.7%	25%
Cyprus	9405.40.9989	2.7%	19%
Czech Republic	9405.40.9989	2.7%	21%
Denmark	9405.40.9989	2.7%	25%
Dominican Republic	9405.40.90	20%	18%	• Exchange Surcharge (13% CIF)
Ecuador	9405.40.90	15%	12%	• FodInfa (Children development fund) (0.5% CIF) • ICE (Consumption Tax) (0% CIFD)
Egypt	9405.40.90	30%	0%	• Inspection fee (EGP0.01 per pcs)
Estonia	9405.40.9989	2.7%	20%
Finland	9405.40.9989	2.7%	24%
France	9405.40.9989	2.7%	20%
Germany	9405.40.9989	2.7%	19%
Greece	9405.40.9989	2.7%	23%
Guatemala	9405.40.90	15%	12%
Guernsey	9405.40.9989	2.7%	No sales tax
Hong Kong	9405.40.99	0%	No sales tax
Hungary	9405.40.9989	2.7%	27%
India	9405.40.90	10%	No sales tax	• Landing charges (1% CIF) • Countervailing duty (12% (CIFD + Landing charges)) • CESS (3% (Duty + Countervailing duty)) • Additional Countervailing Duty (4% (CIFD + Landing charges + Countervailing duty + CESS))
Indonesia	9405.40.2000	10%	10%	• STLG (40% CIFD) • Income tax (7.5% CIFD)
Ireland	9405.40.9989	2.7%	23%
Isle of Man	9405.40.9989	2.7%	20%
Israel	9405.40.90	10%	18%	• Import port fee (US$50.31 Import port fee if weight more 50 kg per shipment)
Italy	9405.40.9989	2.7%	22%
Japan	9405.40.0900	0%	8%
Jersey	9405.40.9989	2.7%	5%
Jordan	9405.40.90	20%	16%
Kuwait	9405.40.90	5%	No sales tax
Latvia	9405.40.9989	2.7%	21%
Lesotho	9405.40.903	20%	14%
Lithuania	9405.40.9989	2.7%	21%
Luxembourg	9405.40.9989	2.7%	15%
Macau	9405.40.00	0%	No sales tax
Malaysia	9405.40.990	20%	10%
Malta	9405.40.9989	2.7%	18%
Mexico	9405.40.01	15%	16%	• DTA (0.8% CIFD)
Monaco	9405.40.9989	2.7%	19.6%
Morocco	9405.40.1700	25%	20%	• Parafiscal tax (0.25% CIF)
Namibia	9405.40.903	20%	15%
Netherlands	9405.40.9989	2.7%	21%
New Zealand	9405.40.4909D	5%	15%	• Import entry transaction fee (NZ$38.07)
Nigeria	9405.40.0000	20%	5%
Norway	9405.40.00	0%	25%	• Other import fee (0.9% CIF)
Oman	9405.40.90	5%	No sales tax
Pakistan	9405.40.90	30%	0%	• Import regulatory duty (15% CIF)
Panama	9405.40.90	15%	7%
Peru	9405.40.1100	0%	16%	• Excise (0%) • Additional fee (0% CIFD) • Municipal tax (2% (CIFD + Excise + Tariff surcharge))
Philippines	9405.40.99	7%	12%
Poland	9405.40.9989	2.7%	23%
Portugal	9405.40.9989	2.7%	23%
Puerto Rico	9405.40.8000	3.9%	7.25%
Qatar	9405.40.90	5%	No sales tax
Romania	9405.40.9989	2.7%	24%
Russian Federation	9405.40.9908	20%	18%
San Marino	9405.40.9989	2.7%	No sales tax
Saudi Arabia	9405.40.90	5%	No sales tax
Singapore	9405.40.99	0%	7%
Slovakia	9405.40.9989	2.7%	20%
Slovenia	9405.40.9989	2.7%	22%
South Africa	9405.40.903	20%	14%
South Korea	9405.40.9000	8%	10%	• Education tax (30% (Special consumption tax, or Liquor tax, or Interior tax, whichever is applicable)) • Special tax for rural development (10% Special consumption tax) • Special consumption tax (20% CIFD)
Spain	9405.40.9989	2.7%	21%
Sri Lanka	9405.40.90	30%	12%	• PAL (Ports and Airport Levy) (5% CIF)
Swaziland	9405.40.903	20%	14%
Sweden	9405.40.9989	2.7%	25%
Switzerland	9405.40.00	0% + CHF66.00 per 100 kg	8%
Taiwan (ROC)	9405.40.90006	10%	5%	• Trade promotion fee (0.04% CIF)
Thailand	9405.40.99000	20%	7%
Turkey	9405.40.999000	2.7%	18%
United Arab Emirates	9405.40.90	5%	No sales tax
United Kingdom	9405.40.9989	2.7%	20%
United States	9405.40.8000	3.9%	Depends on state	• Merchandise Processing Fee ()
Venezuela	9405.40.9090	18%	12%
Vietnam	9405.40.99	10%	0%

LED各类产品出口到拉美各国的HS编码，比如巴西

85312020 Indicator panels incorporating light emitting diodes (LED)

9405409000

LED室内大吊灯的HS CODE是什么呢？需要商检吗？
商品名称规格型号参考税号
　　LED灯铸铝制外壳,舞台灯具,型号:M-YL2/M-SL24H/M-P64L2H 9405409000
　　LED灯CL-HPIW1BAWK-ZT/无牌 500PCS 3W AC12V 9405409000
　　LED灯(发光二极管灯) 9405409000
　　金属壳(铜质LED灯零件) 无牌子/MT984100 9405990000
　　LED灯(灯具,12V 2.4W) 无牌 IL-LB3528WW30-12 9405409000
　　LED灯(灯具,12V 3.5W) 无牌无型号 132PCS 9405409000
　　LED灯 16800SETS 8513109000
　　LED灯 AX-LEI-WHITE 30PCS 无牌 9405409000
　　舞台LED灯 200个 9405409000
　　射灯/LED灯/铝制 100个 LED STUDIOBEAM BLACK DMX 9405409000
　　逆变电源LED灯板 0.025KG/个 8504909000
　　车用LED灯无牌 8512201000
　　光电检知器/测试包装机用/KGN/测LED灯用. 型号FR8YBC/5826 9031499090
　　LED灯/12V AC/DC PATLITE牌/LE-301FBP型/50/60HZ/0.3A 9405409000
　　LED灯用于照明 1W 8541400000
　　LED灯无品牌 8541400000
　　LED灯 1 8513109000
　　LED灯 1474PCS 9405409000
　　LED灯(52个发光二极管组成) 8541400000
　　LED灯 32W 9405409000
　　LED灯 2880PCS LED LIGHT 9405409000
　　带电源的低压LED灯无型号 350MA 3W 230V 1PCS 9405409000
　　LED灯条 CL-LTW144AXF-1450MM/无牌 DC12V 8541400000
　　LED灯 20箱 9405409000
　　LED灯 ARQUILED牌/889个 9405409000
　　LED灯 210PCS材质玻璃型号R1110用于照明 9405409000
　　LED灯箱/发光标志牌类 9405600000
　　LED灯(灯具,220V 3W) SP50 20PCS 9405409000
　　LED灯 30000个 9405409000
　　3个一套礼盒造型LED灯 8513109000

为什么同样是led灯,海关编码有的是85414010，而有的是94054090？

我司欲进口两种led灯，均是20伏电压以下的，塑料制作，其中一种直径3mm含两个晶片发两种光，另一种是直径5MM塑料制单晶片发一种光，我司把这两种全部归到发光二极管85414010里面，后来向海关申报时报关行告知说：发双色光的那种不能用这个编码，要改为94054090，请问同样是led灯，所含的晶片不同为什么就不可归到同一个目录中？

首先答复您该类商品的归类原则：按照税则注释的规定，税号8541的商品范围仅包括由单一半导体元器件构成的货物，二个或二个以上半导体元器件构成的货物则应按其功能归类，因此，同样是led灯，所含的半导体晶片个数不同，就有可能归入不同的商品编码。其次，为避免争议和统一归类，海关总署已于2008年通过83号公告对该商品的归类予以明确，请查阅该公告的第Z2008--213项。

LED video display

页面

2014年4月25日星期五