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Eight EAC partner states

Chapter 85 · Electrical machinery and equipment

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 — Other filament lamps, excluding ultra-violet or infra-red lamps — Tungsten halogen

8539.21.00

Line status
Official
Reference
EAC CET 2022, Schedule 1
Customs duty
25%
Category 25 · finished goods
VAT
Customs value and duties collected, excluding VAT
Excise duty
0
Does not apply to this line
Statistical unit
u
In force since 1 July 2022

Import duties and taxes

All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.

Simulate duties and taxes
Import duties and taxes
Duty or tax Rate Base Status
DD Import duty (EAC CET) Indicative Exempt for EAC origin
Details

The applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code.

25% Customs value Indicative
VAT Value added tax (national) Indicative
Details

VAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate.

not quantified Customs value and duties collected, excluding VAT Indicative

Other lines of heading 8539

  • 8539.10.00 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 — Sealed beam lamp units 25%
  • 8539.22.00 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 — Other filament lamps, excluding ultra-violet or infra-red lamps — Other, of a power not exceeding 200 W and for a voltage exceeding 100 V 25%
  • 8539.29.00 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 — Other filament lamps, excluding ultra-violet or infra-red lamps — Other 25%
  • 8539.31.00 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 — Discharge lamps, other than ultra-violet lamps — Fluorescent, hot cathode 25%
  • 8539.32.00 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 — Discharge lamps, other than ultra-violet lamps — Mercury or sodium vapour lamps; metal halide lamps 25%
  • 8539.39.00 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 — Discharge lamps, other than ultra-violet lamps — Other 25%
  • 8539.41.00 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 — Ultra-violet or infra-red lamps; arc-lamps — Arc-lamps 25%
  • 8539.49.00 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 — Ultra-violet or infra-red lamps; arc-lamps — Other 25%
  • 8539.51.00 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 — Light-emitting diode (LED) light sources — Light-emitting diode (LED) modules 25%
  • 8539.52.00 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 — Light-emitting diode (LED) light sources — Light-emitting diode (LED) lamps 25%
  • 8539.90.00 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 — Parts 25%
Sources 2
  1. 01

    EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository

    Accessed on

  2. 02

    East African Community, Customs Union (new tab), East African Community (eac.int)

    Accessed on