HS Heading 9405
Luminaires and light fittings; including searchlights, spotlights and parts thereof, n.e.c.; illuminated signs, name-plates and the like, having permanently fixed light source and parts thereof n.e.c. or included
19 tariff lines in this heading, within chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 94051100 | Designed for use solely with light-emitting diode (LED) light sources | 25 | 60 | 15 | 5 | 5 | 7.5 | 159.8% |
| 94051900 | Designed for use solely with light-emitting diode (LED) light sources,NES | 25 | 60 | 15 | 5 | 5 | 7.5 | 159.8% |
| 94052100 | Designed for use solely with light-emitting diode (LED) light sources | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94052900 | Electric table, desk, bedside or floor-standing luminaires ,OTHER | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94053100 | Designed for use solely with light-emitting diode (LED) light sources | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94053900 | Lighting sets of a kind used for Christmas trees,OTHER | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94054110 | Photovoltaic, dsgn. use solely with light-emitting diode (LED) light sources | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 94054190 | Photovoltaic, dsgn. use solely with light-emitting diode (LED) light sources | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94054200 | Oth.elec.lum. &..Other, designed for use solely light-emitting diode (LED) light sour | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94054910 | Shadowless operation lamps | 5 | 0 | 0 | 5 | 0 | 7.5 | 17.88% |
| 94054920 | Energy saving light with balast and fittings | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94054990 | Other electric luminaires and lighting fittings,NES | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94055010 | Non-Electrical Lamps And Lighting Fittings, Hurricane Lamps Of Base Metal | 25 | 0 | 0 | 5 | 5 | 7.5 | 44.75% |
| 94055090 | Non -Electrical Lamps & Lighting Fitting, Nes. | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94056100 | Designed for use solely with light-emitting diode (LED) light sources | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94056900 | Illuminated signs, illuminated name-plates and the like,OTHER | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94059100 | Glass parts for lamps and lighting fittings etc of glass | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94059200 | Luminating and lighting fittings including searchlights .........Parts of Plastic | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
| 94059900 | Parts, NES | 25 | 45 | 15 | 5 | 5 | 7.5 | 135.91% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 1,176,823,041 (1,780,555 kg) under this heading, across 19 of its 19 tariff lines.
NBR's import statements also record 2 codes under this heading that the published Operative Tariff 2026-2027 does not list (94054090, 94059990). Those figures are included in the totals above but have no tariff page here, because there is no published rate to show.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 18 | 345,682 kg | BDT 217,768,664 |
| January 2026 | 19 | 348,607 kg | BDT 311,284,578 |
| February 2026 | 19 | 261,988 kg | BDT 168,882,321 |
| March 2026 | 18 | 356,194 kg | BDT 190,421,187 |
| April 2026 | 19 | 224,592 kg | BDT 95,207,064 |
| May 2026 | 18 | 243,492 kg | BDT 193,259,227 |
The largest lines by assessable value in May 2026:
- 94059900 — Parts, NES — BDT 54,052,919
- 94054990 — Other electric luminaires and lighting fittings,NES — BDT 49,513,197
- 94054110 — Photovoltaic, dsgn. use solely with light-emitting diode (LED) light sources — BDT 28,691,436
- 94054910 — Shadowless operation lamps — BDT 23,103,150
- 94054200 — Oth.elec.lum. &..Other, designed for use solely light-emitting diode (LED) light sour — BDT 10,881,205
Bonded imports. A further BDT 166,622,406 (42,184 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 12.4% 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.