Subheading · Chapter 94 · Heading 9406
9406.90: Prefabricated buildings, other
Prefabricated buildings (not wood)
Official description Other
9406.90 is the HS subheading for prefabricated buildings (not wood), under heading 9406 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9406 90 00 00 Other
- 9406 90 10 00 Mobile homes 2%
- Other
- Of iron or steel
- 9406 90 31 00 Greenhouses 2%
- 9406 90 38 00 Other 2%
- 9406 90 90 00 Of other materials 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
- 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 |
|---|---|---|---|
 China | £66.5m | 24.3% | +16.7% |
 Italy | £38.6m | 14.1% | -4.7% |
 Israel | £29.5m | 10.8% | -29.5% |
 Netherlands | £19.3m | 7.1% | -6% |
 Germany | £14m | 5.1% | -25.6% |
 Ireland | £13.7m | 5% | +6.2% |
 Poland | £11.5m | 4.2% | +1% |
 Spain | £10.9m | 4% | +255.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$984kUS$984k+US$26m+US$174m+> US$272m
Exports: 159
- China: US$3bn
- United States: US$401m
- Italy: US$358m
- Netherlands: US$308m
- Türkiye: US$272m
- Czechia: US$253m
- Germany: US$246m
- Poland: US$241m
- Vietnam: US$237m
- Malaysia: US$199m
- France: US$194m
- Canada: US$193m
- Croatia: US$190m
- Spain: US$179m
- Israel: US$175m
- United Arab Emirates: US$174m
- United Kingdom: US$156m
- Belgium: US$146m
- Slovenia: US$136m
- Austria: US$109m
- Lithuania: US$81m
- India: US$78m
- Bosnia & Herzegovina: US$69m
- Sweden: US$65m
- Portugal: US$64m
- South Korea: US$55m
- Slovakia: US$55m
- Romania: US$51m
- Brazil: US$50m
- South Africa: US$50m
- Estonia: US$43m
- Denmark: US$38m
- Finland: US$35m
- Russia: US$32m
- Latvia: US$31m
- Hungary: US$28m
- Indonesia: US$27m
- Mexico: US$27m
- Morocco: US$27m
- Australia: US$26m
- Ireland: US$24m
- Kuwait: US$22m
- Jordan: US$21m
- Egypt: US$19m
- Serbia: US$18m
- Belarus: US$18m
- Senegal: US$17m
- Bulgaria: US$16m
- Japan: US$15m
- Tunisia: US$14m
- Ukraine: US$14m
- Switzerland: US$12m
- Kenya: US$10m
- Chile: US$10m
- Norway: US$9m
- Thailand: US$8m
- Kazakhstan: US$8m
- Singapore: US$8m
- Argentina: US$8m
- Lebanon: US$7m
Trade value (US$) no reported trade < US$8mUS$8m+US$29m+US$86m+> US$299m
Imports: 221
- United States: US$740m
- Germany: US$678m
- Indonesia: US$618m
- Saudi Arabia: US$483m
- Canada: US$339m
- France: US$335m
- United Kingdom: US$299m
- Netherlands: US$263m
- Switzerland: US$159m
- Hong Kong SAR China: US$150m
- Poland: US$149m
- Mexico: US$144m
- Sweden: US$141m
- Philippines: US$136m
- Australia: US$133m
- Italy: US$132m
- Belgium: US$120m
- Norway: US$107m
- Spain: US$104m
- Austria: US$102m
- Russia: US$97m
- Malaysia: US$96m
- Singapore: US$86m
- Thailand: US$81m
- Denmark: US$76m
- Israel: US$75m
- Tanzania: US$73m
- Japan: US$72m
- United Arab Emirates: US$69m
- Ireland: US$69m
- Côte d’Ivoire: US$67m
- India: US$58m
- Romania: US$58m
- Kazakhstan: US$56m
- China: US$53m
- Croatia: US$50m
- Mozambique: US$49m
- Brazil: US$48m
- Hungary: US$48m
- South Korea: US$46m
- Algeria: US$45m
- Qatar: US$44m
- Czechia: US$44m
- Chile: US$43m
- Nigeria: US$42m
- New Zealand: US$42m
- Guinea: US$38m
- Angola: US$36m
- Slovakia: US$33m
- Uzbekistan: US$31m
- Iceland: US$30m
- Lithuania: US$30m
- Morocco: US$30m
- Argentina: US$29m
- Kuwait: US$29m
- Uganda: US$29m
- Turkmenistan: US$29m
- Armenia: US$27m
- Bulgaria: US$27m
- Cambodia: US$27m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$3bn | 35.3% |
| 2 |  United States | US$401m | 4.8% |
| 3 | Italy | US$358m | 4.2% |
| 4 | Netherlands | US$308m | 3.7% |
| 5 |  Türkiye | US$272m | 3.2% |
| 6 |  Czechia | US$253m | 3% |
| 7 | Germany | US$246m | 2.9% |
| 8 | Poland | US$241m | 2.9% |
| 9 |  Vietnam | US$237m | 2.8% |
| 10 |  Malaysia | US$199m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$740m | 8.8% |
| 2 | Germany | US$678m | 8% |
| 3 |  Indonesia | US$618m | 7.3% |
| 4 |  Saudi Arabia | US$483m | 5.7% |
| 5 |  Canada | US$339m | 4% |
| 6 |  France | US$335m | 4% |
| 7 | United Kingdom | US$299m | 3.6% |
| 8 | Netherlands | US$263m | 3.1% |
| 9 |  Switzerland | US$159m | 1.9% |
| 10 |  Hong Kong SAR China | US$150m | 1.8% |
Binding rulings for similar goods 25
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.
- N360914 U.S. CBP
The tariff classification prefabricated structure from China
- N360709 U.S. CBP
The tariff classification and country of origin of a prefabricated building structure
- N360308 U.S. CBP
The classification of portable storage units from Turkey
- N360282 U.S. CBP
The classification of portable storage units from China
- N359753 U.S. CBP
The tariff classification, country of origin, and trade program status of a prefabricated building structure
- N347685 U.S. CBP
The tariff classification of steel storage units from Turkey
- 600015128 HMRC
A pre-assembled communications equipment shelter, designed to house and protect RF and antenna control equipment. The main structure is made from a prefabricated glass reinforced plastic (GRP) and incorporates the doors, walls and roof. The shelter includes a ceiling framework for overhead mounted…
- 600011272 HMRC
Horticultural greenhouse tunnels comprising prefabricated steel frame components, advanced technology, and polyethene covers, that are presented complete and ready for assembly on site. The greenhouse tunnel environment promotes optimum horticultural growing conditions for a variety of crops and…
- 600010429 HMRC
A portable 'sanitary container' contains a mini bathroom with toilet, shower, sink and water boiler. The container is made of a layer panel with a polyurethane core. All panels are attached to a solid metal frame. It is specifically designed to be outside and is weatherproof. All elements are…
- 600010072 HMRC
A steel container converted to a control van with windows and a door, it is insulated and has an AC unit for heating and cooling, it contains a desk and two chairs. It is to protect the operators against the elements.
- 600008647 HMRC
A containerised laboratory for depleted uranium hydrogen storage and experimentation, built inside a steel shipping container. Width: 2.95m Depth: 8.85m Height: 2.92m
25 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 divides subheading 9406.90 into 4 tariff lines; the duty is 2%.
In the EU Combined Nomenclature, subheading 9406.90 covers 4 tariff lines and 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 buildings (not wood) into the UK came to £273.3m between September 2025 and August 2026 (down 2% on the year before); China supplied 24%, followed by Italy.
In 2024, countries exported prefabricated buildings (not wood) worth US$8bn (−0.7% year on year).
The largest exporter was China (US$3bn), followed by the United States.
Questions and answers
What is the HS code for prefabricated buildings, other?
Prefabricated buildings, other fall under HS subheading 9406.90, part of heading 9406, in section XX of the Harmonized System.
What is the import duty on prefabricated buildings, other in the UK?
Under the UK Global Tariff, imports under 9406.90 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, other in the EU?
Under the EU Combined Nomenclature, imports under 9406.90 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, other?
China, with US$3bn in 2024 (35.3% of world exports).
Which countries can export prefabricated buildings (not wood) 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 buildings (not wood)?
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 buildings (not wood) from?
In the 12 months to August 2026, the largest suppliers were China (24%), Italy (14%) and Israel (11%), out of total imports of £273.3m.