HS Heading 8539
Lamps; electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps, arc lamps, light-emitting diode (LED) light sources
22 tariff lines in this heading, within chapter 85 (Electrical machinery and equipment and parts thereof; sound and television recorders and reproducers). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 85391000 | Sealed Beam Lamp Units | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 85392110 | Tungsten Halogen Lomp For Use In Laboratories Or Operation Theatres | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 85392190 | Other Tungsten Halogen Filament Lamps (Excl.Ultra-Violet Or Infra-Red)Nes. | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 85392200 | Filament lamps of a power =<200w and of a voltage >100v, nes | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 85392910 | Indicator pilot lamp 6V-60V/5 Watt | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85392990 | Elec.filmnt.or discharge lamps,incl. sealed beam..excl.Indicator pilot lamp 6V-60V/5 wa | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 85393110 | Energy Saving Lamp having an output of light 3 times or more compared to normal fla. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85393120 | T5 tube light | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85393190 | Discharge Lamp other than Ultra-Violet Lamps, Fluorescent, Hot Cathode | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 85393210 | Indicator Pilot Lamps (Sodium) Not Exceeding 18 Watts | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 85393290 | Other Mercury Or Sodium Vapour Lamps; Metal Halide Lamps, Nes | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 85393910 | Special Lamps For Use In Laboratories | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 85393990 | Discharge Lamps, Not Ulta-Viilet Lamps,Mercury Or Sodium Vapour Lamps Nes. | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 85394100 | Arc-Lamps | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 85394910 | For Use In Laboratories Or Operation Theaters | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 85394990 | Other Ultra-Violet Or Infra-Red Lamps Nes. | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 85395100 | Light-emitting diode (LED) light sources : | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85395200 | Light-emitting diode (LED) light sources :Light-emitting diode (LED) lamps | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85399010 | Base Cap For Lamps | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85399020 | Loaded printed circuit board of Heading 85.27 and 85.28 | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85399030 | Of Light-emitting diode (LED) lamps | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 85399090 | Parts For Filament Or Discharge Lamps,Excl.Aluminum Base Cap For Lamps,Nes | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 1,861,745,283 (3,215,964 kg) under this heading, across 21 of its 22 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 18 | 560,856 kg | BDT 339,459,184 |
| January 2026 | 19 | 562,496 kg | BDT 348,202,149 |
| February 2026 | 18 | 565,350 kg | BDT 332,501,117 |
| March 2026 | 21 | 662,703 kg | BDT 375,350,138 |
| April 2026 | 18 | 371,807 kg | BDT 221,654,343 |
| May 2026 | 17 | 492,752 kg | BDT 244,578,352 |
The largest lines by assessable value in May 2026:
- 85399030 — Of Light-emitting diode (LED) lamps — BDT 157,602,939
- 85399090 — Parts For Filament Or Discharge Lamps,Excl.Aluminum Base Cap For Lamps,Nes — BDT 25,649,378
- 85395200 — Light-emitting diode (LED) light sources :Light-emitting diode (LED) lamps — BDT 18,736,314
- 85399010 — Base Cap For Lamps — BDT 14,912,924
- 85393290 — Other Mercury Or Sodium Vapour Lamps; Metal Halide Lamps, Nes — BDT 10,740,722
Bonded imports. A further BDT 102,187,820 (50,907 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 5.2% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.