The "Harmonized System of Commodity Names and Coding" (referred to as "Harmonized System") is a basic catalog for my country to formulate import and export tariffs, implement trade control, trade statistics and other import and export management measures. In order to adapt to the development of international trade, the World Customs Organization released the 2022 edition of the "Harmonized System" revised catalog, which will take effect on January 1, 2022.
The adjusted "Harmonized System" proposes separate tax items for replacement of LED light sources, LED modules, and lamps and lighting devices that only use light-emitting diode (LED) light sources. The overall coverage of electric light source products and lighting products is expanded. .
The changes in the "Harmonized System", on the one hand, are in line with the current rapid growth in the export of LED bulbs, LED tubes or LED components; on the other hand, they are in line with the current industry development of integrated design, manufacturing and export of LED light sources and lamps. The trend is in line with the actual needs of my country's lighting appliance industry.
The following is the adjustment and modification of the items and notes in Chapters 85 and 94 related to lighting in the 2022 edition of the "Harmonized System" catalog.
Electric light source products belong to the sixteenth category Chapter 85
A note for item 85.39 was added, related provisions were deleted and replaced, the overall coverage of item 85.39 was expanded; related provisions of item 85.41 were deleted and replaced, and the overall coverage of item 85.41 was expanded. The relevant amendments are as follows:
Lamps and lanterns products belong to the twentieth category Chapter 94
Deleted and replaced subheadings 9405.10 to 9405.60, added some product categories related to LEDs, and added solar-related products according to the recommendations of the International Renewable Energy Agency. The revised HS codes in this chapter correspond to the following product categories:
