Subheading 8539 31 — linear fluorescent lamps

Subheading 8539 31 covers fluorescent lamps with double caps — linear T5 (G5), T8 (G13) and T12 tubes used in office, industrial and commercial lighting. The key criterion is tubular construction with caps at both ends. Compact fluorescent lamps (CFL) with single caps are classified under 8539 32. LED tubes are classified under 8539 52. Under Regulation (EU) 2019/2020, T8 and T5 fluorescent tubes were phased out from the EU market from 25 August 2023.

Ecodesign phase-out of linear fluorescent lamps

Regulation (EU) 2019/2020 phased out T5 and T8 fluorescent lamps from 25 August 2023, due to energy efficiency requirements and mercury content restrictions (RoHS 2 and the Minamata Convention). Import remains permitted for exempt specialist categories (UV, germicidal, scientific). WEEE 2 requires separate collection and recycling as hazardous waste containing mercury. CBAM does not apply.

Duty rates for subheading 8539 31

MFN rates should be verified in TARIC. The linear fluorescent market is shrinking. Preferential rates under FTAs. VAT is charged. TARIC code should be verified.

Frequently asked questions

Can T8 and T5 fluorescent tubes still be imported into the EU?

Import is formally possible but sale of T8 and T5 tubes for general lighting is prohibited since 25 August 2023. Permitted categories include specialist UV, germicidal and scientific lamps. LED tube replacements are classified under 8539 52.

Why were fluorescent tubes phased out in the EU?

Due to low energy efficiency (Ecodesign requirements) and mercury content (restricted under RoHS 2 and the Minamata Convention). LED replacements achieve higher efficiency and contain no mercury.

Are fluorescent lamps subject to CBAM?

No. CBAM covers only emissions-intensive goods. Fluorescent lamps fall outside CBAM scope.