Information for ruling 600014943
This section is Advance Tariff Ruling
- Start date
- 11 Feb 2026
- Expiry date
- 10 Feb 2029
- Commodity code
- 9406200000 (opens in new tab)
- Description
- These prefabricated buildings are designed and manufactured for use as permanent residential dwellings in the United Kingdom. They are intended for incorporation into new housing developments as complete dwelling units or as major structural components of residential properties. The buildings meet UK Building Regulations and are designed for long-term habitation as primary residences. Each unit is designed to accommodate standard residential functions including living spaces, bedrooms, kitchens, and bathrooms, with full provision for connection to mains utilities (water, electricity, gas, and drainage). What it is made from: The primary structural framework consists of: Cold-formed galvanized steel sections (C-sections, Z-sections, and box sections) manufactured to EN 10346 standards Structural steel members including columns, beams, joists, and wall studs (typical thickness 1.5mm - 3.0mm) Floor systems: Steel joists with oriented strand board (OSB) or plywood decking Wall panels: Steel frame with external cladding (cement board, brick slips, or rendered insulation boards), cavity insulation (mineral wool or rigid foam), vapor barriers, and internal plasterboard finish Roof structure: Steel trusses or rafters with OSB/plywood sheathing, waterproof membrane, and tile or metal sheet covering Windows and doors: uPVC or aluminum-framed double-glazed units with steel lintels Internal partitions: Steel stud frames with plasterboard on both faces Insulation materials: Mineral wool, expanded polystyrene (EPS), or polyurethane foam meeting UK thermal performance requirements (U-values compliant with Building Regulations Part L) Fixings and fasteners: Galvanized steel screws, bolts, and brackets Weatherproofing: Breather membranes, DPC (damp-proof course) materials, and sealants
- Keywords
-
- FOR ASSEMBLING
- STRUCTURES
- PREFABRICATED BUILDINGS
- OF METAL
- OF STEEL
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 9406 - Prefabricated buildings. GIR 6 has been used to classify the goods to subheading 940620 - Modular building units, of steel. Also classified in accordance with: Chapter Note 4 to Heading 9406 Harmonised System Explanatory Notes (HSENs) to Heading 9406