Prefabricated & modular buildings (94.06)
Modular construction is the fastest-growing corner of Chapter 94. Classifying it correctly decides whether you import one “building” or hundreds of separately-dutiable components.
What counts as a prefabricated building
Chapter note 4 defines prefabricated buildings as buildings that are finished in the factory or put up as elements, presented together, to be assembled on site — for example housing or worksite accommodation, offices, schools, shops, sheds and garages. The key words are presented together: the shipment must contain the elements that make up the building, even if delivered in several containers.
The note also covers modular building units of steel, normally presented in the size and shape of a standard shipping container but substantially or completely pre-fitted internally, designed to be assembled together into permanent buildings.
The three subheadings
9406.10— of wood: timber-frame cabins, garden offices, log-house kits.9406.20— modular building units of steel.9406.90— other: light-gauge steel-frame houses, sandwich-panel warehouses, aluminium structures.
Where it goes wrong
- Partial kits. Wall panels shipped without the rest of the structure are usually classified by material (for example as panels of Chapter 44 or 73), not as buildings.
- Converted shipping containers. A used container with a door cut in is still a container; a fully fitted, insulated and wired module designed for permanent assembly can be a 9406.20 unit. Evidence of fit-out decides.
- Fixtures shipped separately. Furniture, appliances and lighting sent on another bill of lading are classified on their own.
Before you import
- Confirm local building-code acceptance; customs classification says nothing about whether you can install it.
- Ask for a full bill of materials and a container stuffing plan so the shipment can be “presented together”.
- Check whether steel or aluminium content triggers additional metal tariffs in your market.
- Plan oversize logistics: modules may need flat-racks, permits and cranes.
- Inspect at the factory — rework on site costs multiples of rework at origin.
Need a forwarder that handles project cargo or a broker for a first modular import? Send a free request.
Educational content, not a classification ruling.