Of wood

CN subheading 940610 covers prefabricated buildings made of wood, including timber-frame houses (platform frame and post-and-beam construction), holiday cabins and recreational lodges, log cabins (blockhaus), garden sheds, summer houses, standalone saunas, forest cabins and small agricultural buildings. The two decisive classification criteria are: (1) prefabrication - the structural elements or modules are manufactured in a factory and assembled on site; and (2) wood as the dominant material giving the building its essential character. Wooden prefabricated buildings supplied as flat-pack assembly kits are classified under subheading 940610 in accordance with GRI rule 2a, provided the kit contains all the essential structural elements. Prefabricated saunas made of wood - whether freestanding or intended for indoor installation - fall within this subheading, provided wood predominates as the construction material. Solid log houses and blockhaus constructions are classified in 940610 in the same way as timber-frame buildings. It is essential to distinguish these buildings from prefabricated buildings of other materials (subheading 940690) and from wood components for construction supplied individually (Chapter 44 - sawn timber, structural panels). Importers should hold technical product documentation and a Declaration of Performance (DoP) in accordance with the Construction Products Regulation (CPR). In cases of classification doubt, a BTI ruling is recommended.

Imports of wooden prefabricated buildings classified under subheading 940610 are subject to several key EU regulatory frameworks. The EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, applicable from 30 December 2024, requires importers to submit a due diligence statement in the EU EUDR information system before placing a wooden prefabricated building on the EU market. This requires documenting the geolocation of the plots of land from which the timber was harvested and confirming that the wood does not originate from land deforested after 31 December 2020. Regulation (EU) No 305/2011 (Construction Products Regulation - CPR) requires a Declaration of Performance (DoP) and CE marking where the building or its structural components are covered by a harmonised standard - for example EN 14250 for timber roof trusses and EN 336 for structural timber. Construction products must satisfy essential requirements for mechanical resistance and fire performance. In Member States, wooden prefabricated buildings intended for permanent installation may require a building permit or notification under national planning law. Importers must submit a customs declaration with an EORI number, attach a commercial invoice, transport document and technical specification. MFN duty rates must be verified in the EU TARIC database.

MFN customs duty rates for subheading 940610 must be verified in the current EU TARIC database, as they are subject to change. Wooden prefabricated buildings are imported into the EU primarily from Scandinavian and Baltic countries, Canada and - prior to sanctions - Russia and Belarus. Imports from Russia and Belarus are subject to restrictions under EU sanctions packages. Preferential duty rates may be available under EU free trade agreements or the GSP system, provided rules of origin are met and valid proof - EUR.1 certificate or invoice declaration - is presented. A common classification pitfall is confusing wooden building assembly kits (subheading 940610) with individual wood construction materials from Chapter 44 such as sawn timber and structural panels. Classification in subheading 940610 is determined by the completeness of the kit as a prefabricated building, not by the individual components taken in isolation. Wooden houses intended for permanent residential use may also be subject to energy performance requirements - an energy performance certificate may be required under national law. Where classification doubt arises, a BTI ruling and a review of the EBTI database are recommended. Current duty rates and trade measures must be verified in TARIC.

Subheading CN 9406 10 covers prefabricated buildings of wood. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.