Other

CN subheading 940690 covers prefabricated buildings made of materials other than wood. This includes steel industrial halls and warehouses, steel office buildings and modular construction systems, prefabricated concrete and reinforced-concrete elements assembled into complete buildings, residential and office container units (converted or purpose-built), prefabricated steel kiosks and sanitary units, modular living units made from insulated sandwich panels, metal garages and carports, and lightweight buildings constructed from cold-formed steel profiles and sheet metal. The key classification criteria are factory prefabrication and a dominant material other than wood. Subheading 940690 serves as the residual category relative to 940610 (wood) and covers any prefabricated building in which steel, concrete, aluminium, plastics or a composite material provides the essential character. Maritime containers converted into residential or office use - where they are equipped with permanent fittings and service installations - may be classified under 940690 rather than 8609 (transport containers). Structural components supplied individually that do not constitute a complete prefabricated building are classified in the relevant materials chapters (Chapters 72 and 73 for iron and steel). Where doubt arises as to the correct classification, a BTI ruling is recommended.

Imports of prefabricated buildings classified under subheading 940690 are subject to Regulation (EU) No 305/2011 (Construction Products Regulation - CPR). Construction products covered by harmonised standards must bear a CE marking and be accompanied by a Declaration of Performance (DoP). Steel structural components are subject to EN 1090 (execution of steel structures) and require Factory Production Control (FPC) certification of the manufacturing facility. Insulated sandwich panels used in walls and roofs of prefabricated buildings are subject to standards EN 14509 and EN 14782, which set requirements for thermal conductivity and fire performance. Prefabricated buildings intended for permanent residential use are subject to the Energy Performance of Buildings Directive (EPBD, Directive 2010/31/EU as amended) and must meet the energy performance requirements applicable in the Member State of installation. Container homes and office units intended for use by workers must comply with occupational health and safety requirements for work premises. In Member States, importing a complete prefabricated building under 940690 for permanent installation may require a building permit under national planning legislation - importers are advised to verify local requirements with an architect or planning authority before import. Customs declarations must be submitted with the correct CN code and EORI number. Duty rates and trade measures must be verified in the EU TARIC database.

MFN customs duty rates for subheading 940690 must be verified in the current EU TARIC database. Steel prefabricated buildings are imported into the EU from China and other Asian countries; importers must check in TARIC whether anti-dumping or countervailing duties apply to the specific CN code and country of origin for steel products. EU safeguard measures on steel may generate additional duties within tariff-rate quotas - the current status of these measures must be checked in TARIC before import. Preferential duty rates may be available under EU free trade agreements or the GSP system, provided rules of origin are met and valid proof of origin is presented. Common classification pitfalls include: confusing complete prefabricated buildings (940690) with steel or concrete structural components sold as construction materials (Chapters 72 and 73), and with transport containers (8609). Classification in 940690 is determined by the completeness of the article as a prefabricated building, not by its physical form during transport. Permanently fitted container homes differ in character from standard ISO transport containers. Imports of steel prefabricated buildings may be subject to steel safeguard measures - TARIC verification is mandatory before import. Where classification doubt arises, a BTI ruling and a review of the EBTI database are recommended. All duty rates and trade measures must be verified in TARIC.

Subheading CN 9406 90 covers steel concrete prefab buildings. 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.