Product classification
HS code for Panel light: 9405.49
Luminaires and light fittings, electric, designed for other than use solely with light-emitting diode (LED) light sources.
Classification of panel light under HS 9405.49
Panel lights are classified under HS code 9405.49, which covers electric luminaires and light fittings not elsewhere specified. The classification process for lighting has become more complex with the 2022 HS nomenclature updates. Heading 9405 includes lamps and lighting fittings including searchlights and spotlights and parts thereof. Subheading 9405.49 is specifically designated for electric luminaires that are designed for use with light sources other than light-emitting diodes (LED), or general luminaires where the light source is not the defining characteristic of the subheading. For a panel light to fall under this code, it must be a complete luminaire, meaning it includes the housing, the light source (or provision for one), and the necessary electrical components to distribute, filter, or transform the light. These panels are often used in suspended ceilings in commercial offices or residential kitchens. The classification depends heavily on the material of the panel and the intended light source. If the panel light is integrated with LED technology and is designed solely for LED use, it might be moved to 9405.11 or 9405.42 depending on the mounting style. However, 9405.49 remains the primary classification for other electric luminaires that do not meet the specific LED-only criteria or are categorized as other electric light fittings.
- Covers
- Recessed ceiling panel luminaires
- Surface-mounted light panels
- Backlit decorative light panels
- Fluorescent troffer panels
- Edge-lit acrylic light panels
- Office grid lighting fixtures
- Also under 9405.49
- Lithonia Lighting Fluorescent Wraparound
- RAB Lighting Halogen Floodlight
- Progress Lighting Incandescent Pendant
- Cooper Lighting Metal Halide Fixture
- GE Fluorescent Shop Light
Codes often confused with 9405.49
Common mistake. A frequent misclassification occurs with HS code 8539, which covers electric filament or discharge lamps. Code 8539 is for the bulbs or tubes themselves, not the entire fixture. Another common error involves HS code 9405.11, which is specifically for LED luminaires designed for ceiling or wall mounting. If the panel light is strictly LED-based, 9405.11 is often more appropriate than 9405.49. Additionally, plastic panels without electrical components are classified by their material (e.g., Chapter 39) rather than as lighting.
Top exporters and importers of HS 940549 (the code used for panel light), 2025
In 2025, the largest exporter of HS 940549 (the code used for panel light) in UN Comtrade data was China, with 75% of world exports; the largest importer in UN Comtrade data was Germany, with 5.8% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940549, not only panel light.
Top exporters 2025 · share of world exports
- 1 China $6.0B 75% of world exports
- 2 Germany $243M 3.1% of world exports
- 3 Italy $184M 2.3% of world exports
World total: $7.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $233M 5.8% of world imports
- 2 Vietnam* ~$228M 5.7% of world imports · partner records ↗
- 3 United States $223M 5.6% of world imports
World total: $4.0B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for panel light
Brazil classifies panel light under NCM 9405.49.00: HS 9405.49 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about panel light
What is the HS code for Panel light?
The HS code for Panel light is 940549 (Luminaires and light fittings; electric, designed for other than use solely with light-emitting diode (LED) light sources). The HS code for general electric panel light luminaires is 9405.49, though LED-specific versions may use 9405.11.
How do I classify Panel light for customs?
Panel light is classified under HS code 940549 — Luminaires and light fittings; electric, designed for other than use solely with light-emitting diode (LED) light sources. This is a 6-digit subheading level code.
Does this code include the LED driver?
If the driver is imported as part of the complete luminaire, it is included in this classification. If imported separately, the driver may fall under 8504.
Which countries are the top exporters of panel light (HS 940549)?
In 2025, the top exporters of HS 940549 (the code used for panel light) in UN Comtrade data were China ($6.0B, 75% of world exports), Germany ($243M) and Italy ($184M). World exports came to about $7.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of panel light (HS 940549)?
In 2025, the top importers of HS 940549 (the code used for panel light) in UN Comtrade data were Germany ($233M, 5.8% of world imports), Vietnam (about $228M) and the United States ($223M). World imports came to about $4.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Panel light the same in all countries?
The base HS code 940549 for Panel light is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for panel light in Brazil?
In Brazil, panel light (HS 940549) is classified under NCM 9405.49.00.