 | 01230.33 | La lot (Vietnamese name), fresh or chilled |
| 01900.50.30 | Lab lab purpureus for seed |
| 27900.10 | Labels (textile) with printed lettering or design |
| 27900.05 | Labels (textile) with woven lettering or design |
| 43400.10 | Laboratory electric furnaces |
| 43400.10 | Laboratory electric ovens |
| 37100.90 | Laboratory glassware |
| 03200.90 | Lac |
| 27900.90 | Lace in the piece, strips or motifs |
| 22900.95 | Lactose |
| 22900.95 | Lactose syrup |
| 42900.98 | Ladders (excluding aluminium), metal |
| 42900.90 | Ladders, aluminium |
| 42900.28.50 | Ladles (excluding solid silver or gold), metal |
| 02112.10 | Lambs, live |
| 31430.00 | Laminated board of wood or other ligneous materials |
| 37100.50 | Laminated sheet glass |
| 31450.00 | Laminated wood n.e.c. exceeding 6 mm thickness |
| 37100.90 | Lamp glassware |
| 52900.90 | Land n.e.c. |
| 52100.20 | Land used for cereal crops, non-irrigated |
| 52100.60 | Land used for grapes |
| 52100.40 | Land used for other crops |
| 52100.70 | Land used for other fruits |
| 52100.30 | Land used for pastures and crops, irrigated |
| 52100.10 | Land used for pasture, non-irrigated |
| 52100.50 | Land used for sugar cane |
| 83222.00 | Landscape architectural services |
| 85990.30.20 | Landscaping services |
| 21600.70 | Lanolin |
| 45200.20.20 | Laptops |
| 21600.40 | Lard, rendered |
| 44200.40 | Laser machine tools for working any material |
| 45200.30.40.10 | Laser printers |
| 44200.30 | Lathes for removing metal |
| 42100.40 | Lattice masts, iron |
| 34200.20 | Laundry bleach |
| 97110.00 | Laundry services, coin-operated |
| 37200.10 | Lavatory pans, ceramic |
| 01900.50.15 | Lavender for fungicides |
| 01900.50.15 | Lavender for insecticides |
| 01900.50.15 | Lavender for perfumery |
| 01900.50.15 | Lavender for pharmacy |
| 01900.50.15 | Lavender n.e.c. |
| 91270.00 | Law courts related administrative services |
| 44100.90 | Lawn or sports ground rollers |
| 14290.15.30 | Lead-copper concentrate |
| 14290.15.40 | Lead-zinc concentrate |
| 14290.15.50 | Lead-zinc middlings |
| 14290.15.10 | Lead concentrate |
| 37100.90 | Lead crystal glassware |
| 41500.80 | Lead drawn semi-finished products |
| 41500.80 | Lead extruded semi-finished products |
| 14290.15.20 | Lead ore |
| 14290.15.20 | Lead ore, including silver-lead ore |
| 41400.35 | Lead primary recovery |
| 41500.80 | Lead rolled semi-finished products |
| 41400.30 | Lead secondary recovery from purchased scrap |
| 41400.35 | Lead secondary recovery (excluding from purchased scrap) |
| 73116.00 | Leasing or rental services concerning aircraft without operator |
| 73111.00 | Leasing or rental services concerning cars without operator |
| 73260.10 | Leasing or rental services concerning clothing |
| 73270.00 | Leasing or rental services concerning do-it-yourself machinery and equipment |
| 73260.10 | Leasing or rental services concerning footwear |
| 73112.00 | Leasing or rental services concerning goods transport motor vehicles without operator |
| 73250.00 | Leasing or rental services concerning household linen |
| 73111.00 | Leasing or rental services concerning light vans without operator |
| 73123.00 | Leasing or rental services concerning office machinery and equipment (excluding computers) without operator |
| 73290.00 | Leasing or rental services concerning other goods n.e.c. |
| 73114.90 | Leasing or rental services concerning other land transport equipment without operator, other |
| 73129.00 | Leasing or rental services concerning other machinery and equipment without operator n.e.c. |
| 73240.00 | Leasing or rental services concerning pleasure and leisure equipment |
| 73210.00 | Leasing or rental services concerning radios and accessories for home entertainment |
| 73113.00 | Leasing or rental services concerning railroad vehicles without operator |
| 73210.00 | Leasing or rental services concerning related equipment and accessories n.e.c. for home entertainment |
| 73210.00 | Leasing or rental services concerning televisions and accessories for home entertainment |
| 73260.20 | Leasing or rental services concerning textiles (including blankets) |
| 73115.00 | Leasing or rental services concerning vessels without operator |
| 73210.00 | Leasing or rental services concerning video cassette recorders and accessories for home entertainment |
| 73114.10 | Leasing or rental services of caravans for camping |
| 73117.00 | Leasing or rental services of containers |
| 73114.10 | Leasing or rental services of other trailers for camping |
| 73121.00 | Leasing services concerning agricultural machinery and equipment without operator |
| 73124.00 | Leasing services concerning computer peripherals without operator |
| 73124.00 | Leasing services concerning computers without operator |
| 73122.00 | Leasing services concerning construction machinery and equipment without operator |
| 73125.00 | Leasing services concerning telecommunications equipment without operator |
| 29240.00 | Leather articles n.e.c. |
| 87210.00 | Leather goods repair services |
| 88123.00 | Leather product manufacturing services |
| 44600.90 | Leather production machinery and parts n.e.c. |
| 29100.20 | Leather (not dressed nor finished) |
| 01230.01.30 | Leeks, fresh or chilled |
| 82100.90 | Legal services, other |
| 91111.00 | Legislative public services |
| 01220.00 | Leguminous vegetables, dried, shelled |
| 01230.34 | Lemon grass, fresh or chilled |
| 01313.20 | Lemons, fresh |
| 01230.35 | Lentils, fresh or chilled |
| 28200.48 | Leotards, girls |
| 28200.48 | Leotards, women's |
| 32100.24 | Letter cards of paper or paperboard |
| 42900.94 | Letter clips |
| 42900.94 | Letter corners |
| 63192.00 | Letting services of furnished accommodation |
| 01230.36.90 | Lettuce, fresh or chilled, other |
| 16390.30 | Leucite, ground |
| 14290.40.30 | Leucoxene concentrate |
| 84510.00 | Library services |
| 73340.00 | Licensing the right to use copyrighted works |
| 73330.00 | Licensing the right to use franchises |
| 73390.00 | Licensing the right to use other intangible assets |
| 73310.00 | Licensing the right to use patents and patented entities |
| 73320.00 | Licensing the right to use trademarks |
| 42900.72 | Lids, of base metal |
| 36400.20 | Lids, plastic |
| 27100.42 | Life-belts, textile |
| 71311.10 | Life insurance services (excluding reinsurance services) |
| 27100.42 | Life jackets, textile |
| 71410.00 | Life reinsurance services |
| 54691.00 | Lift installation services |
| 43500.35 | Lifting, loading and unloading machinery parts n.e.c. |
| 43500.30 | Lifting, loading or unloading machinery |
| 33300.50 | Light oils obtained as a by-product from metallurgical coke |
| 38900.33 | Lighter fluid in containers up to 300 cm3 |
| 38900.06 | Lighters n.e.c. |
| 37100.90 | Lighting glassware |
| 46900.10 | Lighting, sound or visual signalling equipment for motor vehicle, tractor or motor cycle |
| 11032.90 | Lignite, agglomerated, other than briquettes |
| 11031.10 | Lignite, not agglomerated, for briquettes |
| 11031.90 | Lignite, not agglomerated, other than for briquettes |
| 37400.90 | Lime n.e.c. |
| 15200.20.20 | Limestone for burning |
| 15200.20.40 | Limestone for cement |
| 15200.20.30 | Limestone for chemicals |
| 15200.20.50 | Limestone for flux (including in iron and steel and non-ferrous metal industries) |
| 15200.20.60 | Limestone for furnace lining |
| 15200.20.10 | Limestone for manufacturing lime for agriculture |
| 15200.20.90 | Limestone for purposes other than agriculture, burning, chemicals, flux or furnace lining |
| 15200.20.70 | Limestone for road construction |
| 01313.20 | Limes, fresh |
| 37400.30 | Lime, agricultural |
| 37400.30 | Lime, hydrated |
| 37400.30 | Lime, slaked |
| 41270.30 | Line pipe, seamless, iron (excluding cast iron) |
| 41270.30 | Line pipe, seamless, steel |
| 38150.40 | Link mesh mattress supports |
| 42900.04.30 | Linked wire fabric (excluding mattress supports), iron |
| 42900.04.30 | Linked wire fabric (excluding mattress supports), steel |
| 01490.10 | Linola (clean seed) |
| 38900.30 | Linoleum |
| 01490.10 | Linseed (clean seed) |
| 35323.40 | Lip colouring n.e.c. |
| 35323.40 | Lipstick |
| 38900.33 | Liquefied gas cigarette lighter fuels in containers up to 300 cm3 |
| 33410.30 | Liquefied petroleum gas produced at refineries |
| 24100.20.90 | Liqueurs n.e.c. |
| 38900.33 | Liquid cigarette lighter fuels in containers up to 300 cm3 |
| 22110.90 | Liquid milk (including pasteurised milk, excluding graded, tested or chilled), not concentrated nor sweetened |
| 22110.10 | Liquid skim milk, not concentrated |
| 22110.10 | Liquid skim milk, not sweetened |
| 22110.20 | Liquid whole milk, chilled, not concentrated nor sweetened |
| 22110.20 | Liquid whole milk, graded, not concentrated nor sweetened |
| 22110.20 | Liquid whole milk, tested, not concentrated nor sweetened |
| 16120.30 | Lithium ores |
| 02129.90 | Live animals, excluding bovine, sheep, goats, equine, pigs, poultry, alpacas, camels, deer, emus and ostriches |
| 96200.90 | Live entertainment event presentation and promotion services, other |
| 42100.35 | Livestock yarding equipment |
| 01230.37 | Lizard's tail, fresh or chilled |
| 42900.32 | Lock parts |
| 42900.32 | Locks |
| 49500.10 | Locomotives, trams and underframes |
| 63199.00 | Lodging services n.e.c. |
| 01312.25 | Loganberries, fresh |
| 03110.00 | Logs of coniferous wood |
| 03120.00 | Logs of non-coniferous wood |
| 01230.19.10 | Long coriander, fresh or chilled |
| 93321.10 | Long day-care services |
| 01312.30 | Longans, fresh |
| 27900.20 | Loop-wade yarn |
| 42900.94 | Loose-leaf binders or files, fittings, base metal |
| 32600.00 | Loose leaf refills |
| 01316.40 | Loquats, fresh |
| 96920.30 | Lotteries services |
| 96920.30 | Lotto style games services |
| 01230.38 | Lotus root, fresh |
| 47300.10 | Loudspeakers |
| 38170.10.10 | Lounges |
| 33300.40 | Lubricating oils |
| 01230.39 | Luffa, fresh or chilled |
| 14100.30 | Lump, iron ore |
| 01900.50.35 | Lupins for grain or seed |
| 01316.44 | Lychees, fresh |
| 39200.20 | Lyes, residual, from wood pulp |
| 34100.30.15 | Lysine and its derivatives |
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