Subheading · Chapter 94 · Heading 9406
9406.10: Prefabricated buildings, of wood
Prefabricated wooden buildings
Official description Of wood
9406.10 is the HS subheading for prefabricated wooden buildings, under heading 9406 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9406 10 00 00 Of wood 2%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 6
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlQuarantine Release Certificate
- Applies to goods from
- all countries
- Legal act
- (EU) 2019/2072
- Documents
- 9115
- 994Y
- C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Belarus, Iraq, Russia, Syria, Ukraine
- Legal act
- 2022 No. 748, S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
- Documents
- 9024
- 9032
- 9025
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, Libya, Russia
- Legal act
- S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
- Import controlImport control of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- 517/2014
- Documents
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y053
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y926
- 9066
- Y950
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y124
- Y976
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- CS Indonesia No.1/2019
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Estonia | £42.7m | 32.1% | +23% |
 Poland | £21.5m | 16.2% | +27.1% |
 Lithuania | £13.4m | 10.1% | +6.9% |
 Latvia | £13.2m | 9.9% | +83.3% |
 Germany | £10.4m | 7.8% | -14.4% |
 Hungary | £9.1m | 6.9% | +47% |
 China | £5.9m | 4.4% | +12.9% |
 Finland | £3.7m | 2.8% | -5.5% |
Same subheading in other tariffs
EU 2.7% Third-country duty 1 tariff line 
Türkiye 2.7% Third-country duty 1 tariff line 
USA 2.6% General (MFN) 1 tariff line 
Canada 4.5% – 6% General (MFN) 2 tariff lines · average 5.3% 
Mexico 10% General (MFN) 1 tariff line 
Brazil 16.2% – 20% General (MFN) 2 tariff lines · average 18.1% 
Argentina 12.6% – 18% General (MFN) 3 tariff lines · average 16.2% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 2 tariff lines 
Taiwan 5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 5 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 10% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$562kUS$562k+US$8m+US$52m+> US$101m
Exports: 120
- Estonia: US$334m
- Lithuania: US$157m
- Poland: US$152m
- Canada: US$101m
- Germany: US$99m
- China: US$79m
- Sweden: US$59m
- Belgium: US$59m
- United Arab Emirates: US$54m
- Austria: US$53m
- Czechia: US$53m
- Latvia: US$52m
- Finland: US$48m
- United Kingdom: US$43m
- Slovenia: US$34m
- Romania: US$33m
- United States: US$32m
- Vietnam: US$30m
- Mexico: US$30m
- Netherlands: US$23m
- Belarus: US$15m
- France: US$15m
- Bosnia & Herzegovina: US$14m
- Norway: US$14m
- Ukraine: US$13m
- Italy: US$13m
- Switzerland: US$12m
- Russia: US$9m
- Portugal: US$8m
- Hungary: US$8m
- Denmark: US$7m
- Serbia: US$6m
- Indonesia: US$6m
- Spain: US$6m
- Türkiye: US$5m
- Slovakia: US$5m
- Greece: US$5m
- Saudi Arabia: US$4m
- Malaysia: US$3m
- Philippines: US$3m
- Kuwait: US$2m
- Moldova: US$2m
- India: US$2m
- Japan: US$2m
- Luxembourg: US$2m
- Ireland: US$2m
- South Africa: US$1m
- Albania: US$1m
- Mongolia: US$1m
- Nicaragua: US$952k
- Australia: US$942k
- Georgia: US$846k
- Bulgaria: US$827k
- Brazil: US$820k
- Croatia: US$656k
- Belize: US$625k
- Singapore: US$575k
- Kazakhstan: US$571k
- New Zealand: US$562k
- Guyana: US$421k
Trade value (US$) no reported trade < US$294kUS$294k+US$2m+US$18m+> US$82m
Imports: 188
- Germany: US$262m
- United States: US$253m
- Norway: US$154m
- United Kingdom: US$131m
- France: US$109m
- Switzerland: US$82m
- Netherlands: US$73m
- Sweden: US$73m
- Saudi Arabia: US$61m
- Austria: US$43m
- Ireland: US$43m
- Iceland: US$40m
- Denmark: US$39m
- Canada: US$28m
- Spain: US$28m
- Italy: US$22m
- Finland: US$21m
- Belgium: US$19m
- Croatia: US$18m
- Japan: US$16m
- Poland: US$15m
- Czechia: US$15m
- Australia: US$14m
- Lithuania: US$9m
- Portugal: US$9m
- Luxembourg: US$9m
- Bulgaria: US$7m
- Mongolia: US$6m
- Mexico: US$6m
- United Arab Emirates: US$6m
- New Zealand: US$6m
- Uzbekistan: US$5m
- Hungary: US$5m
- Slovakia: US$5m
- Bahamas: US$5m
- Slovenia: US$4m
- Latvia: US$4m
- Kazakhstan: US$4m
- China: US$3m
- Romania: US$3m
- Estonia: US$3m
- Cyprus: US$3m
- South Korea: US$3m
- Hong Kong SAR China: US$3m
- Türkiye: US$3m
- Israel: US$2m
- Morocco: US$2m
- India: US$2m
- Singapore: US$2m
- Barbados: US$2m
- Philippines: US$2m
- Taiwan: US$2m
- Qatar: US$2m
- Thailand: US$1m
- Kuwait: US$1m
- Malaysia: US$1m
- Indonesia: US$1m
- Jordan: US$1m
- Tanzania: US$1m
- Georgia: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Estonia | US$334m | 19.4% |
| 2 | Lithuania | US$157m | 9.1% |
| 3 | Poland | US$152m | 8.8% |
| 4 | Canada | US$101m | 5.9% |
| 5 | Germany | US$99m | 5.8% |
| 6 | China | US$79m | 4.6% |
| 7 |  Sweden | US$59m | 3.4% |
| 8 |  Belgium | US$59m | 3.4% |
| 9 |  United Arab Emirates | US$54m | 3.2% |
| 10 |  Austria | US$53m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$262m | 15.2% |
| 2 | United States | US$253m | 14.7% |
| 3 | Norway | US$154m | 8.9% |
| 4 | United Kingdom | US$131m | 7.6% |
| 5 |  France | US$109m | 6.3% |
| 6 | Switzerland | US$82m | 4.8% |
| 7 |  Netherlands | US$73m | 4.2% |
| 8 | Sweden | US$73m | 4.2% |
| 9 |  Saudi Arabia | US$61m | 3.6% |
| 10 | Austria | US$43m | 2.5% |
Import duty on this product around the world 151
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 10%median duty
- 23number of duty-free countries (MFN)
- 45%highest: Bahamas, Morocco, Fiji
151
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 2% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 25% | 0% – 50% | 2023 · HS 2017 |
 Anguilla | 15% | 2021 · HS 2017 | |
| Argentina | 16% | 14% – 18% | 2023 · HS 2017 |
 Armenia | 5% | 2023 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 10% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 10% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 13% | 0% – 25% | 2023 |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 16% | 14% – 18% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 8.3% | 0% – 25% | 2023 |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 5.3% | 4.5% – 6% | 2023 |
 Cape Verde | 10% | 2023 · HS 2017 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 8% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9.3% | 0% – 14% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 10% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 25% | 2023 · HS 2017 | |
 Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 10% | 0% – 15% | 2022 |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 2.7% | 2023 | |
 Fiji | 32% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Guatemala | 10% | 0% – 15% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 10% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 10% | 0% – 15% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 14% | 13% – 15% | 2023 |
 Iran | 13% | 5% – 20% | 2020 · HS 2017 |
 Israel | 10% | 2022 · HS 2017 | |
 Jamaica | 10% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 6.3%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 15% | 5% – 25% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nepal | 30% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 10% | 0% – 15% | 2023 |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palestinian Territories | 10% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 30% | 2023 | |
 Paraguay | 10% | 2% – 18% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 5.5% | 1% – 10% | 2023 |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 8.3% | 0% – 25% | 2023 |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
| Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 10% | 2023 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 10% | 2023 | |
 Sudan | 27% | 0% – 40% | 2021 · HS 2017 |
| Switzerland | 5.4%* | 2023 | |
 Tanzania | 8.3% | 0% – 25% | 2023 |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
| Türkiye | 18% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 8.3% | 0% – 25% | 2023 |
 Ukraine | 5% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2% | 2023 | |
| United States | 2.6% | 2023 | |
 Uruguay | 10% | 2% – 18% | 2023 · HS 2017 |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 16% | 14% – 18% | 2023 · HS 2017 |
 Vietnam | 9% | 3% – 15% | 2023 |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 13% | 0% – 25% | 2023 |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 8110 Prefabricated buildings
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311220
- CPC 2.1 product
- 38701 Prefabricated buildings, of wood
- ISIC Rev. 4 activity
- 1622 Manufacture of builders' carpentry and joinery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9406.10 | unchanged |
| 2012 | 9406.00 | changed |
| 2007 | 9406.00 | changed |
| 2002 | 9406.00 | changed |
| 1996 | 9406.00 | changed |
| 1992 | 9406.00 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 9
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N362195 U.S. CBP
The tariff classification of a prefabricated home structure from Canada
- N350432 U.S. CBP
The tariff classification of a prefabricated home from Hungary
- N343020 U.S. CBP
The tariff classification of a manufactured home from Canada
- N327523 U.S. CBP
The tariff classification of a “Haven Bunkie Kit” from Canada
- N305389 U.S. CBP
The tariff classification of prefabricated home kit from Finland
- N304393 U.S. CBP
The tariff classification of a prefabricated sauna
- 600010494 HMRC
This product is a portable weatherproof 'sanitary container' contains a mini bathroom including toilet, shower, sink and water heater. The cabin is specifically designed to be outside. The container is made of a very solid wooden frame supported with metal joining elements. The unit is powered by…
9 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Rules of origin · Applies from:
CELEX 32026R1183 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
- Sanctions · Applies from:
CELEX 32026R0506 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R0513 · Source: eur-lex.europa.eu
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
Code history
Since 2017; before, these goods were classified under 9406.00.
The UK Global Tariff has one tariff line for subheading 9406.10; the duty is 2%.
Subheading 9406.10 is a single line in the EU Combined Nomenclature, where the duty is 2.7%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of prefabricated wooden buildings into the UK came to £132.9m between September 2025 and August 2026 (up 15% on the year before); Estonia supplied 32%, followed by Poland.
In 2024, countries exported prefabricated wooden buildings worth US$1.7bn (−19% year on year).
The largest exporter was Estonia (US$334m), followed by Lithuania.
Products classified here
Questions and answers
What is the HS code for prefabricated buildings, of wood?
Prefabricated buildings, of wood fall under HS subheading 9406.10, part of heading 9406, in section XX of the Harmonized System.
What is the import duty on prefabricated buildings, of wood in the UK?
Under the UK Global Tariff, imports under 9406.10 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on prefabricated buildings, of wood in the EU?
Under the EU Combined Nomenclature, imports under 9406.10 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most prefabricated buildings, of wood?
Estonia, with US$334m in 2024 (19.4% of world exports).
Which countries can export prefabricated wooden buildings to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on prefabricated wooden buildings?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import prefabricated wooden buildings from?
In the 12 months to August 2026, the largest suppliers were Estonia (32%), Poland (16%) and Lithuania (10%), out of total imports of £132.9m.
Typical products
Everyday names, not part of the legal text.