Sourcing guide · 6 min read
Import duties on prefab homes by country
Prefab buildings fall under HS 9406. Indicative duty rates and the gotchas for the US, EU, UK, Australia, Canada and NZ.
Prefabricated buildings are classified under HS heading 9406. Duty is modest in most markets. The bigger line items are usually VAT/GST and, for the US, the Section 301 tariff. Indicative rates below; always confirm the current schedule with a customs broker for your exact classification and origin.
| Country | Duty (HS 9406, indicative) | Plus | Watch for |
|---|---|---|---|
| USA | often ~2.9% | state use tax (no federal VAT) | Section 301 tariff on Chinese origin, which can add up to 25%. Check the current HTS. |
| EU | ~2.7% | VAT at the member-state rate | Classification varies by material (steel vs. other). |
| UK | ~0–6% | 20% VAT | UKCA/CE marking expectations. |
| Australia | 5% general → 0% under ChAFTA | 10% GST | Free-trade relief needs a valid certificate of origin. |
| Canada | often duty-free / low | GST + provincial tax | Confirm tariff treatment for the specific good. |
| New Zealand | ~0–5% → often 0% under China–NZ FTA | 15% GST | Cert of origin for FTA rate. |
Three things that move the number
Certificate of origin
In FTA markets (Australia, NZ), a valid certificate of origin is what drops the duty to zero. Ask the factory to issue it. It's routine, but only if you request it before shipment.
Section 301 (US importers)
Beyond the base ~2.9%, many Chinese-origin goods carry an additional Section 301 tariff. Whether a given prefab classification is on the list and at what rate changes; price it in and verify the live HTS before you commit.
VAT/GST is recoverable for businesses
In VAT/GST markets the import tax is often reclaimable if you're a registered business: a cash-flow cost, not a sunk one. Duty is not recoverable. Model them separately.
Duty and tax are only one layer of the landed cost. See what a prefab home really costs for the full stack, or browse models and factories with a built-in landed-cost calculator.
Frequently asked questions
What is the import duty on a prefab home in the US?
Prefabricated buildings classify under HS 9406. The base US duty is low single digits, but units of Chinese origin can attract a Section 301 tariff on top. Check the current rate for your HTS line before budgeting, as it materially changes the landed cost.
Do I pay VAT or GST on an imported prefab home?
In the EU, UK, Australia, Canada and New Zealand — yes: import VAT/GST is charged on the customs value (price + freight + duty) at your local rate, separate from the duty itself. Businesses can usually recover it; private buyers should budget it as a real cost.
What HS code do prefab houses ship under?
HS 9406 (“prefabricated buildings”), with sub-headings by material — e.g. 9406.90 for steel-framed units. Your customs broker confirms the exact national tariff line, which sets the duty rate.
Indicative only
Figures here are planning ballparks, freight rates, duty schedules and lead times change. For a firm landed number on a specific model and destination, send a quote request and our sourcing team will confirm with the factory.
Request a quoteMore guides
How to import a prefab home, step by step
From deposit to a finished unit on your site, the full sequence, who does what, and where deals go wrong.
What a prefab home really costs: FOB to landed
FOB is only the start. Here's how freight, duty and on-site costs stack into the number that actually matters.