HS Code for Solar Cells & Modules (HS 8541.42 / 43)
Since the 2022 HS revision, PV cells and modules moved from 8541.40 to 8541.42 (unassembled cells) and 8541.43 (modules / panels). Anti-dumping duties, US UFLPA polysilicon presumption, and prospective EU carbon-footprint disclosure define the compliance load.
Sample 6-digit codes
| Code | Description |
|---|---|
| 8541.42 | Photovoltaic cells not assembled in modules or made up into panels |
| 8541.43 | Photovoltaic cells assembled in modules or made up into panels |
| 8501.72 | Photovoltaic DC generators, > 50W (context) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% MFN 0% since 2018 (MIP removed); Net-Zero Industry Act may prefer non-Chinese content in public tenders. |
| United States | AD/CVD dependent Section 201 safeguard tariff (0-14%); AD/CVD on Chinese origin >250%; UFLPA rebuttable presumption on Xinjiang polysilicon. |
| India | 40% BCD on modules; ALMM list for utility-scale eligibility. |
| Turkey | Additional financial duty |
Numerical Example: 5 MW of solar modules (approx 11,000 panels @ 450W), FOB Ho Chi Minh USD 0.11/W, CIF Rotterdam
5 MW of solar modules (approx 11,000 panels @ 450W), FOB Ho Chi Minh USD 0.11/W, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · US UFLPA (Uyghur Forced Labor Prevention Act) - rebuttable presumption that goods with Xinjiang polysilicon are forced-labour-tainted and cannot enter US.
- · US Section 201 safeguard - TRQ on solar cells; extended through 2026.
- · US AD/CVD on Chinese origin - multiple orders across South-East Asian assembly countries under scope inquiries.
- · EU Ecodesign for PV modules (in preparation) - carbon footprint, repairability.
- · EU Net-Zero Industry Act 2024 - 40% domestic manufacturing target for solar by 2030.
- · IEC 61215 / 61730 - performance and safety certification for modules.
- · China
- · Vietnam
- · Malaysia
- · Thailand
- · Cambodia (South-East Asian assembly - subject to AD scope inquiries)
Frequently asked questions
US CBP presumes any goods, wares, articles, or merchandise mined, produced, or manufactured wholly or in part in Xinjiang, or by entities on the UFLPA Entity List, are forced-labour produced and therefore inadmissible. Importer must produce clear and convincing evidence to rebut - polysilicon chain-of-custody is the standard proof point for solar.
Prior to 1 Jan 2022, 8541.40 covered all PV. From 2022 the HS 2022 revision split into 8541.42 (cells) and 8541.43 (modules). Legacy tariff tables and AD/CVD orders were retro-fitted; always verify the current 10-digit US HTS line.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to renewable energy (HS 8541.43) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 10% | IGST 18% | Assessable value + duty | 30.1% |
| United Arab Emirates | 2% | VAT 5% | CIF + duty | 7.1% |
| Saudi Arabia | 2% | VAT 15% | CIF + duty | 17.3% |
| Singapore | 2% | GST 9% | CIF + duty | 11.2% |
| China | 2% | VAT 13% | CIF + duty | 15.3% |
| United States | 1.5% | Federal VAT 0% | CIF | 1.8% |
| United Kingdom | 2% | VAT 20% | CIF + duty | 22.4% |
| Germany | 2% | USt 19% | CIF + duty | 21.4% |
| Netherlands | 2% | BTW 21% | CIF + duty | 23.4% |
| Vietnam | 2% | VAT 10% | CIF + duty | 12.2% |
| Türkiye | 2% | KDV 20% | CIF + duty | 22.4% |
| Japan | 2% | JCT 10% | CIF + duty | 12.2% |
| South Korea | 2% | VAT 10% | CIF + duty | 12.2% |
| Brazil | 16% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 53.1% |
| Indonesia | 2% | PPN 11% | CIF + duty | 15.7% |
| Mexico | 2% | IVA 16% | CIF + duty | 19.2% |
| Egypt | 2% | VAT 14% | CIF + duty | 16.3% |
| Nigeria | 2% | VAT 7.5% | CIF + duty | 11.3% |
| South Africa | 2% | VAT 15% | Assessable value + duty | 19.0% |
| Australia | 2% | GST 10% | CIF + duty | 12.2% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.