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PolandPodatki.gov.pl

Illuminated décor excluded from CN 9405; glucosamine DDD clarified

New 9 October 2026 CN notes exclude light-fitted décor from heading 9405 and tie the 1.5 g glucosamine DDD to a defined substance.

By Taxxa AI OyPublished 16 October 2026

Tax

Industry: Across industries

Illuminated decorative articles fitted with light sources do not fall under CN heading 9405Podatki (Lamps and lighting fittings, including searchlights and spotlights, and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included). The new explanatory note covers articles of various materials — such as glass, metal or plastics — intended solely for decorative purposes indoors or outdoors and equipped with light sources, for example LED light strings or LED tapes, whose purpose is to enhance their decorative character.

These articles are not intended primarily for lighting rooms: their light sources serve to highlight the decorative element, and their luminous flux is too small to perform a utilitarian lighting function. Nor are they specialist lamps (see also the Harmonized System Explanatory Notes to heading 9405, points (I), (1) and (3)).

Such articles are classified according to the material of the decorative elementPodatki, because their construction and overall characteristics show they are intended for ornamental purposes. The presence of solar panels is irrelevant to classification under heading 9405.

A second new note concerns heading 3004Podatki (Medicaments, excluding products of heading 3002, 3005 or 3006, consisting of mixed or unmixed products for therapeutic or prophylactic purposes, put up in measured doses or in forms or packings for retail sale). A table footnote is added to the entry for glucosamine sulfatePodatki: the defined daily dose (DDD) of 1.5 g for glucosamine sulfate in the ATC-DDD index is based on the substance bis(2-amino-2-deoxy-D-glucose) sulfatePodatki (CAS RN 14999-43-0; molecular formula (C6H13NO5)2•H2SO4; molecular weight 456.42 g/mol).

The Official Journal citation for the earlier note on subheading 2209 99 reads C/202/999Podatki (Official Journal of 13 February 2026), correcting the earlier C/202/699; declarants citing that note should use the corrected reference.

The Combined Nomenclature was introduced by Council Regulation (EEC) No 2658/87 of 23 July 1987, and the classification rules above come from Commission explanatory notes C/2026/5274 and C/2026/5276Podatki published in the Official Journal of 9 October 2026Podatki.

Classify illuminated decorative articles by the material of the decorative element rather than heading 9405, and cite OJ reference C/202/999 for the note on subheading 2209 99.

Sources