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 — Discharge lamps, other than ultra-violet lamps — Mercury or sodium vapour lamps; metal halide lamps
8539.32.00
- 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.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe 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
DetailsVAT 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%
- 8539.21.00 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 — Tungsten halogen 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%
- 8539.39.00 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
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
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02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on