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85414100
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLESSemiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals

Light-emitting diodes (LED)

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
54 docs
C067Y069Y949X060X061X062+48
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

DEgold683/25-1

Package of six red LEDs in dome housing

półprzewodnik (materiał LED)GRI 1GRI 6
DEgold935/25-1

LED emitter circuit on ceramic/silicon substrate

półprzewodnik (LED)GRI 1GRI 6
DEgold502/25-1

Orange-red LED in SMT housing

półprzewodnik (krzem/german)GRI 1GRI 6
PLgold5-000736

SMD LED diodes, cool white 5000K

półprzewodnik (materiał LED)GRI 1GRI 5bGRI 6
DEgold607/25-1

Yellow SMT LED, 590nm

półprzewodnik (krzem/german)GRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Definition — silicon PV cells

Subheading 8541 41 covers photosensitive semiconductor devices of silicon, including photovoltaic cells converting solar energy to electrical energy. Covers monocrystalline, polycrystalline and amorphous silicon cells. Silicon PV cells represent over 95% of the global PV market. Non-silicon PV cells are classified under 8541 42.

EU regulations and trade measures

Import of PV cells is subject to special regulations. The European Commission historically imposed anti-dumping duties on PV cells and modules from China — current measures should be verified in TARIC. WEEE 2 covers end-of-life PV modules. RoHS 2 restricts hazardous substances. CBAM does not apply. ITA zero rate may apply.

Duty rates and anti-dumping

MFN rates in TARIC. PV cell imports from China were historically subject to anti-dumping duties — verify current measures in TARIC. ITA may provide 0%. Preferential rates under FTAs. VAT is charged.

Frequently asked questions

Are PV cell imports from China subject to anti-dumping duties?
Imports from China were historically subject to anti-dumping and countervailing duties imposed by the European Commission. These measures are subject to reviews and may change. Importers should verify current trade measures in TARIC before each clearance.
Are PV modules subject to WEEE 2?
Yes. PV modules are subject to WEEE 2 for end-of-life collection and recycling. Producers and importers must register with national WEEE collection systems.
Are PV cells subject to CBAM?
No. PV cells under 8541 41 fall outside CBAM scope.