Product classification
HS code for Modular building: 9406.90
Buildings, prefabricated, not of wood.
Classification of modular building under HS 9406.90
Modular buildings are classified under HS code 9406.90 as prefabricated buildings. This heading encompasses structures that are either fully assembled in a factory or presented as a set of components to be assembled on-site. Subheading 9406.90 serves as the residual category for buildings not made of wood (9406.10) or specific steel modular units (9406.20). To qualify under 9406, the product must have the essential character of a building, meaning it provides a closed environment for habitation, storage, or work. This includes structures made of concrete, aluminum, or composite materials. The classification includes the internal fittings that are typically part of the building, such as electrical wiring, plumbing, and heating systems, provided they are presented with the building. Modular buildings are distinguished from simple structural components by their completeness; they are intended to function as a standalone unit or a significant part of a larger structure once placed on a foundation. This classification is vital for international trade as it separates finished architectural solutions from raw construction materials.
- Covers
- Prefabricated concrete modular units
- Aluminum-framed portable offices
- Composite material modular houses
- Plastic-based temporary shelters
- Prefabricated greenhouses (not of wood)
- Also under 9406.90
- Kwikspace modular buildings
- Easi-Set precast concrete buildings
- Panel Built modular offices
- Karmod prefabricated buildings (non-wood types)
- ConXtech steel frame systems
Codes often confused with 9406.90
Common mistake. Modular buildings are often misclassified under HS code 73.08 (iron or steel structures) or 76.10 (aluminum structures). The difference is that 73.08 and 76.10 cover structural parts like pillars, beams, and roofing that do not constitute a complete building. If the shipment contains all the parts necessary to form a finished building, it must be classified under 94.06. Another common error is classifying them as furniture under other headings in Chapter 94, but if the unit is a habitable structure, 94.06 takes precedence.
Top exporters and importers of HS 940690 (the code used for modular building), 2025
In 2025, the largest exporter of HS 940690 (the code used for modular building) in UN Comtrade data was China, with 38% of world exports; the largest importer in UN Comtrade data was Indonesia, with 8.2% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940690, not only modular building.
Top exporters 2025 · share of world exports
- 1 China $3.8B 38% of world exports
- 2 Netherlands $663M 6.7% of world exports
- 3 Italy $360M 3.6% of world exports
World total: $9.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Indonesia $713M 8.2% of world imports
- 2 Germany $584M 6.8% of world imports
- 3 United States $427M 4.9% of world imports
World total: $8.6B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for modular building
Brazil splits HS 9406.90 into 3 NCM codes. Pick the one that matches your product:
- 9406.90.10Prefabricated greenhouses, not of wood
- 9406.90.20Prefab buildings, iron or steel frame and walls
- 9406.90.90Other prefabricated buildings, not of wood
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about modular building
What is the HS code for Modular building?
The HS code for Modular building is 940690 (Buildings; prefabricated, not of wood). The HS code for modular buildings (other than wood or specific steel units) is 9406.90.
How do I classify Modular building for customs?
Modular building is classified under HS code 940690 — Buildings; prefabricated, not of wood. This is a 6-digit subheading level code.
What defines a prefabricated building for HS classification?
A prefabricated building is defined as a structure finished in a factory or sent as a collection of elements to be assembled on-site, designed for use as a dwelling, office, school, or similar purpose.
Which countries are the top exporters of modular building (HS 940690)?
In 2025, the top exporters of HS 940690 (the code used for modular building) in UN Comtrade data were China ($3.8B, 38% of world exports), the Netherlands ($663M) and Italy ($360M). World exports came to about $9.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of modular building (HS 940690)?
In 2025, the top importers of HS 940690 (the code used for modular building) in UN Comtrade data were Indonesia ($713M, 8.2% of world imports), Germany ($584M) and the United States ($427M). World imports came to about $8.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Modular building the same in all countries?
The base HS code 940690 for Modular building is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for modular building in Brazil?
Brazil splits HS 940690 into 3 NCM codes, so the right one for modular building depends on the product's details: 9406.90.10 (Prefabricated greenhouses, not of wood), 9406.90.20 (Prefab buildings, iron or steel frame and walls), 9406.90.90 (Other prefabricated buildings, not of wood).