Prefabricated buildings

Heading 9406 covers prefabricated buildings, including residential, office, school, hospital, warehouse and industrial buildings. This includes modular constructions, container homes, prefabricated holiday homes and permanent tent halls. EU duty rates range from 0% to 2.7%. Import of prefabricated buildings requires compliance with Regulation (EU) No 305/2011 on construction products (CPR). CE marking and Declaration of Performance (DoP) in accordance with harmonised standards are required. Heading 9406 is part of Chapter 94 (furniture, toys, games, sports articles and miscellaneous manufactured articles) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 9406 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 9406 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

EU duty rates range from 0% to 2.7%. Import of prefabricated buildings requires compliance with Regulation (EU) No 305/2011 on construction products (CPR). CE marking and Declaration of Performance (DoP) in accordance with harmonised standards are required. Prefabricated building import requires CPR compliance. CE marking and Declaration of Performance are required. Duty rates range from 0% to 2.7%. Check local building regulations in the destination Member State. When importing goods under heading 9406 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 9406 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 9406 are subject to consumer product safety controls. Required documentation includes: CE certificates (toys - Directive 2009/48/EC), safety test reports, EN certificates for furniture. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 9406 covers prefabricated buildings: prefab houses, residential containers, greenhouses, hangars, halls. Key: complete or partial buildings for on-site assembly. Material (wood, metal, plastic) determines subheading. Common mistake: shipping containers are 8609; tents are Chapter 63.