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| 83232 | Landscaping working drawings, preparation of | |
| 83222 | Land-use programmes, rural, development of | |
| 83221 | Land-use programmes, urban, development of | |
| 81221 | Languages, research and experimental development concerning | |
| 21529 | Lanolin, anhydrous | |
| 21529 | Lanolin, emulsified | |
| 21529 | Lanolin, hydrated | |
| 88756 | Lanterns (e.g. carbide, electric, gas, gasoline, kerosene) manufacturing services | |
| 38991 | Lanterns for Christmas tree decoration | |
| 46539 | Lanterns for locomotives and railway rolling-stock, electric | |
| 46531 | Lanterns for railway rolling-stock, non-electric | |
| 38991 | Lanterns, Chinese | |
| 46531 | Lanterns, hand (excl. electric battery and magneto lamps) | |
| 46531 | Lanterns, locomotive, non-electric | |
| 48323 | Lanterns, magic (excl. toy) | |
| 38560 | Lanterns, magic, toy | |
| 48323 | Lanterns, projection | |
| 46539 | Lanterns, ships' or boats', electric | |
| 46531 | Lanterns, ships', non-electric | |
| 46531 | Lanterns, travelling, non-electric | |
| 34231 | Lanthanons (excl. promethium), whether or not intermixed or interalloyed | |
| 34290 | Lanthanum compounds, inorganic or organic (excl. natural compounds) | |
| 34290 | Lanthanum nitrate, hexahydrate | |
| 34290 | Lanthanum oxide | |
| 34231 | Lanthanum, whether or not intermixed or alloyed with yttrium, scandium or other rare earth metals | |
| 28238 | Lanyards, not knitted or crocheted | |
| 39212 | Lap ends, of wool or animal hair, not carded or combed | |
| 28238 | Lapels, not knitted or crocheted | |
| 16310 | Lapis lazuli, unworked or simply sawn or roughly shaped, whether or not graded, not strung, mounted or set | |
| 38220 | Lapis lazuli, worked other than simply sawn or roughly shaped, whether or not graded, not strung, mounted or set | |
| 44216 | Lapping machines for working metal (excl. hand-held) | |
| 88732 | Lapping of metal work pieces | |
| 26160 | Laps, cotton | |
| 42922 | Laps, interchangeable, of base metal, for hand or machine tools | |
| 45221 | Laptop and notebook computers | |
| 88742 | Laptop computers manufacturing services | |
| 21521 | Lard | |
| 21550 | Lard, imitation | |
| 89410 | Large iron pieces, mechanical reduction of | |
| 54330 | Large-scale earthworks prior to construction | |
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