Product classification

HS code for Modular steel building: 9406.20

Buildings, modular building units, of steel.

Classification of modular steel building under HS 9406.20

Modular steel buildings are classified under HS code 9406.20. This specific subheading was introduced to accommodate the rising trade in modular building units made of steel, such as those derived from or designed like ISO shipping containers. For a product to be classified here, it must be a "modular building unit" primarily constructed of steel. This distinguishes it from general prefabricated buildings of other materials. The classification relies on the unit being a self-contained structural module that can be joined with others or used individually as a functional space. These units often come pre-fitted with insulation, interior walls, flooring, and utilities. The use of steel provides the structural integrity required for stacking and transport. Under the General Rules of Interpretation, these are viewed as finished buildings rather than just steel articles because they are designed for human occupancy or specific industrial use (like data centers or equipment housing). The 9406.20 code specifically targets the "unit" aspect, emphasizing that the module is a discrete, transportable section of a building.

Covers
  • Steel container homes
  • Modular steel office units
  • Prefabricated steel medical clinics
  • Steel-framed modular classrooms
  • Portable steel security cabins
Also under 9406.20
  • Portakabin modular buildings
  • ATCO Structures & Logistics units
  • Algeco steel modules
  • Karmod prefabricated steel buildings
  • Boxman Studios container structures

Codes often confused with 9406.20

Common mistake. Modular steel buildings are frequently misclassified under HS code 73.08, which covers structures and parts of structures of iron or steel. However, 73.08 is intended for components like bridges, towers, or lattice masts. If the item is a complete building unit, 9406.20 is the correct code. They are also sometimes confused with HS code 86.09, which covers shipping containers for transport. The distinction is that 86.09 containers are for moving goods, while 9406.20 units are modified or built specifically for use as buildings.

Top exporters and importers of HS 940620 (the code used for modular steel building), 2025

In 2025, the largest exporter of HS 940620 (the code used for modular steel building) in UN Comtrade data was China, with 29% of world exports; the largest importer in UN Comtrade data was Hong Kong, with 13% 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 940620, not only modular steel building.

Top exporters 2025 · share of world exports

  1. 1 China $475M
  2. 2 Czechia $210M
  3. 3 Slovenia $129M

World total: $1.6B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Hong Kong $226M
  2. 2 Germany $162M
  3. 3 Saudi Arabia $137M

World total: $1.7B 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 code for modular steel building

Brazil classifies modular steel building under NCM 9406.20.00: HS 9406.20 with 00 added.

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 steel building

What is the HS code for Modular steel building?

The HS code for Modular steel building is 940620 (Buildings; modular building units, of steel). The HS code for modular building units made of steel is 9406.20.

How do I classify Modular steel building for customs?

Modular steel building is classified under HS code 940620 — Buildings; modular building units, of steel. This is a 6-digit subheading level code.

How do I distinguish between a shipping container and a modular steel building?

A shipping container (86.09) is designed for the transport of goods, while a modular steel building (9406.20) is equipped with features for habitation or work, such as windows, insulation, and electrical systems.

Which countries are the top exporters of modular steel building (HS 940620)?

In 2025, the top exporters of HS 940620 (the code used for modular steel building) in UN Comtrade data were China ($475M, 29% of world exports), Czechia ($210M) and Slovenia ($129M). World exports came to about $1.6B, 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.

Which countries are the top importers of modular steel building (HS 940620)?

In 2025, the top importers of HS 940620 (the code used for modular steel building) in UN Comtrade data were Hong Kong ($226M, 13% of world imports), Germany ($162M) and Saudi Arabia ($137M). World imports came to about $1.7B, 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 steel building the same in all countries?

The base HS code 940620 for Modular steel 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 steel building in Brazil?

In Brazil, modular steel building (HS 940620) is classified under NCM 9406.20.00.