Subheading · Chapter 94 · Heading 9406
9406.20: Modular building units, of steel
Steel modular building units
9406.20 is the HS subheading for steel modular building units, under heading 9406 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9406 20 00 00 Modular building units, of steel 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
- Prohibition or restrictionImport prohibition on goods for torture and repression
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1479
- 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 |
|---|---|---|---|
 Slovenia | £21.9m | 33.4% | -18.5% |
 Ireland | £12.3m | 18.7% | +136.5% |
 Czechia | £11.3m | 17.2% | +27.6% |
 China | £5.9m | 9% | +315.2% |
 Spain | £4m | 6% | +138.5% |
 Bosnia & Herzegovina | £3m | 4.6% | -26.3% |
 Poland | £1.9m | 3% | -83% |
 Türkiye | £1.3m | 2% | +1,095.4% |
Same subheading in other tariffs
EU 2.7% Third-country duty 1 tariff line Türkiye 2.7% Third-country duty 1 tariff line 
USA 2.9% General (MFN) 1 tariff line 
Canada 6% General (MFN) 1 tariff line 
Mexico 10% General (MFN) 1 tariff line 
Brazil 20% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 4 tariff lines 
Japan Free General (MFN) 2 tariff lines 
Taiwan 5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
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$757kUS$757k+US$10m+US$35m+> US$100m
Exports: 111
- China: US$295m
- Malaysia: US$246m
- Czechia: US$155m
- Slovenia: US$100m
- Croatia: US$89m
- Poland: US$57m
- United Arab Emirates: US$54m
- United States: US$51m
- Germany: US$50m
- Austria: US$45m
- Spain: US$35m
- Sweden: US$34m
- Netherlands: US$32m
- Canada: US$32m
- United Kingdom: US$28m
- Mexico: US$22m
- Bosnia & Herzegovina: US$19m
- Serbia: US$19m
- France: US$18m
- Türkiye: US$17m
- Singapore: US$17m
- Italy: US$16m
- Estonia: US$14m
- Belgium: US$13m
- Vietnam: US$12m
- Australia: US$11m
- Luxembourg: US$10m
- Ireland: US$10m
- Portugal: US$9m
- Philippines: US$8m
- Romania: US$7m
- India: US$7m
- Indonesia: US$7m
- Denmark: US$6m
- Lithuania: US$6m
- Egypt: US$6m
- South Africa: US$6m
- Thailand: US$6m
- Slovakia: US$5m
- Finland: US$4m
- Latvia: US$4m
- South Korea: US$4m
- Cambodia: US$3m
- Japan: US$2m
- Peru: US$2m
- Argentina: US$2m
- Kenya: US$2m
- Saudi Arabia: US$1m
- Nigeria: US$1m
- Norway: US$1m
- Mali: US$1m
- Brazil: US$1m
- Switzerland: US$924k
- Bulgaria: US$757k
- Chile: US$746k
- Russia: US$736k
- Hungary: US$676k
- Colombia: US$671k
- Hong Kong SAR China: US$563k
- Uruguay: US$511k
Trade value (US$) no reported trade < US$733kUS$733k+US$4m+US$19m+> US$41m
Imports: 193
- Saudi Arabia: US$332m
- Germany: US$169m
- Singapore: US$96m
- United Kingdom: US$88m
- United States: US$84m
- Austria: US$41m
- Hong Kong SAR China: US$41m
- Switzerland: US$38m
- France: US$38m
- Canada: US$37m
- Netherlands: US$33m
- Italy: US$32m
- Poland: US$28m
- Norway: US$27m
- Mexico: US$27m
- Ireland: US$25m
- Australia: US$23m
- Belgium: US$20m
- Sweden: US$19m
- Turks & Caicos Islands: US$19m
- Finland: US$18m
- Romania: US$17m
- Hungary: US$16m
- British Indian Ocean Territory: US$15m
- Japan: US$14m
- Luxembourg: US$14m
- Tanzania: US$13m
- Côte d’Ivoire: US$13m
- Czechia: US$12m
- Indonesia: US$12m
- Nigeria: US$12m
- Iceland: US$9m
- Cyprus: US$9m
- Kenya: US$8m
- Panama: US$8m
- Chile: US$8m
- Iraq: US$8m
- Croatia: US$8m
- Uganda: US$8m
- Slovakia: US$7m
- Denmark: US$7m
- Philippines: US$6m
- Maldives: US$6m
- Qatar: US$5m
- Latvia: US$5m
- Palau: US$5m
- Rwanda: US$5m
- Spain: US$4m
- Bulgaria: US$4m
- Lithuania: US$4m
- Israel: US$4m
- Sri Lanka: US$4m
- Costa Rica: US$4m
- Dominican Republic: US$4m
- Serbia: US$4m
- Portugal: US$4m
- New Zealand: US$3m
- Slovenia: US$3m
- Guatemala: US$3m
- Peru: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$295m | 18.2% |
| 2 |  Malaysia | US$246m | 15.2% |
| 3 | Czechia | US$155m | 9.6% |
| 4 | Slovenia | US$100m | 6.2% |
| 5 |  Croatia | US$89m | 5.5% |
| 6 | Poland | US$57m | 3.6% |
| 7 |  United Arab Emirates | US$54m | 3.3% |
| 8 | United States | US$51m | 3.2% |
| 9 |  Germany | US$50m | 3.1% |
| 10 |  Austria | US$45m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Saudi Arabia | US$332m | 20.5% |
| 2 | Germany | US$169m | 10.5% |
| 3 |  Singapore | US$96m | 5.9% |
| 4 | United Kingdom | US$88m | 5.4% |
| 5 | United States | US$84m | 5.2% |
| 6 | Austria | US$41m | 2.6% |
| 7 |  Hong Kong SAR China | US$41m | 2.5% |
| 8 | Switzerland | US$38m | 2.4% |
| 9 |  France | US$38m | 2.3% |
| 10 | Canada | US$37m | 2.3% |
Import duty on this product around the world 93
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
- 10number of duty-free countries (MFN)
- 45%highest: Bahamas, Morocco, Fiji
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 2% | 2023 | |
 Algeria | 30% | 2023 | |
 Armenia | 5% | 2023 | |
 Australia | 5% | 2023 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
| Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 20% | 2023 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 8.3% | 0% – 25% | 2023 |
 Cameroon | 10% | 2023 | |
| Canada | 6% | 2023 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
| China | 8% | 2023 | |
 Congo - Brazzaville | 10% | 2023 | |
 Costa Rica | 9.3% | 0% – 14% | 2023 |
 Dominican Republic | 20% | 2023 | |
 El Salvador | 10% | 0% – 15% | 2022 |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 20% | 2023 | |
| European Union (27 countries) | 2.7% | 2023 | |
 Fiji | 32% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 20% | 2023 | |
 Ghana | 20% | 2023 | |
 Guatemala | 10% | 0% – 15% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Honduras | 10% | 0% – 15% | 2023 |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 14% | 13% – 15% | 2023 |
 Jamaica | 5% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 5% | 2023 | |
 Lesotho | 20% | 2023 | |
 Liberia | 20% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
| Malaysia | 13% | 5% – 20% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritius | 0% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Namibia | 20% | 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 | |
 Panama | 10% | 0% – 15% | 2023 |
 Papua New Guinea | 30% | 2023 | |
 Philippines | 5.5% | 1% – 10% | 2023 |
 Qatar | 5% | 2023 | |
 Rwanda | 8.3% | 0% – 25% | 2023 |
| Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 South Africa | 20% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Vincent & the Grenadines | 5% | 2023 | |
| Switzerland | 2.3%* | 2023 | |
 Tanzania | 8.3% | 0% – 25% | 2023 |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
| Türkiye | 2.7% | 2023 | |
 Uganda | 8.3% | 0% – 25% | 2023 |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2% | 2023 | |
| United States | 2.9% | 2023 | |
 Vanuatu | 10% | 2023 | |
 Vietnam | 9% | 3% – 15% | 2023 |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2022–2023; 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
- 38702 Prefabricated buildings, of metal38703 Prefabricated buildings, of plastics38704 Prefabricated buildings, of concrete
- ISIC Rev. 4 activity
- 2511 Manufacture of structural metal products2220 Manufacture of plastics products2395 Manufacture of articles of concrete, cement and plaster
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9406.90 | changed |
| 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 5
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.
- 600016165 HMRC
This is a steel container housing an IT Corridor. Once on-site it is placed next to a containerised IT module and they are then connected together. They are made watertight, connected to the electricity network and connected to the cooling system by water pipes. Once watertight the IT data/storage…
- 600014943 HMRC
These prefabricated buildings are designed and manufactured for use as permanent residential dwellings in the United Kingdom. They are intended for incorporation into new housing developments as complete dwelling units or as major structural components of residential properties. The buildings meet…
- 600013231 HMRC
A 2 bedroomed modular home for the residential market. It has a light weight rolled steel frame and the modules are fixed together by the manufacturer on site, along with plasterboard and insulated panel/render system.
- 600012812 HMRC
A Holon Building which is a stainless steel factory made building made up of prefabricated units. Each unit is the same size as a 40ft sea container, and can be transported as such on the back of a trailer. The construction of each module, including electrics, plumbing & decoration is completed at…
- 600010186 HMRC
The product is described as Steel Prefabricated Data Centre or DataCube Housing and consists of: 1 x 12.66m length x 3.6m width x 3.5m height prefabricated pod 1 x 2.5m L x 1.9m W x 3.3mH Prefabricated lobby; Stairwell access package; 550mm raised access floor housing: R60 1 hour fire rated…
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 2022; before, these goods were classified under 9406.90.
Subheading 9406.20 is a single line in the UK Global Tariff, where the duty is 2%.
The EU Combined Nomenclature has one tariff line for subheading 9406.20; the duty is 2.7%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported steel modular building units worth £65.7m (down 15% on the year before), at an average of £3.37 per kg; Slovenia supplied 33%, followed by Ireland.
World trade in steel modular building units reached US$2bn in 2024, up 28.4% on 2023.
China was the largest exporter with 18.2% of the total, ahead of Malaysia.
Products classified here
Questions and answers
What is the HS code for modular building units, of steel?
Modular building units, of steel fall under HS subheading 9406.20, part of heading 9406, in section XX of the Harmonized System.
What is the import duty on modular building units, of steel in the UK?
Under the UK Global Tariff, imports under 9406.20 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 modular building units, of steel in the EU?
Under the EU Combined Nomenclature, imports under 9406.20 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 modular building units, of steel?
China, with US$295m in 2024 (18.2% of world exports).
Which countries can export steel modular building units 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 steel modular building units?
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 steel modular building units from?
In the 12 months to August 2026, the largest suppliers were Slovenia (33%), Ireland (19%) and Czechia (17%), out of total imports of £65.7m.
Typical products
Everyday names, not part of the legal text.