Tariff number 9406100000 80 - Of wood

Estimate the import cost for 940610

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 9406100000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

Controls and documents 5

	Destination	Start	Duty / Tax	Legal base Measure type
BY	Belarus BY	25-02-2025	Document required banned without it Details	Regulation0765/06 Export control 766
1008	All third countries 1008	31-01-2025	Document required banned without it Details	Regulation0573/24 Export control of fluorinated greenhouse gases 765
RU	Russian Federation RU	26-06-2024	Document required banned without it Details	Regulation0833/14 Export control 709
1008	All third countries 1008	02-03-2009	Document required banned without it Details	Regulation0116/09 Export control on cultural goods 735
1008	All third countries 1008	15-12-2013	Document required banned without it Details	Regulation1332/13 Export authorization 473

History

Preferential rules of origin for 9406100000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EPA CARIFORUM

  EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  EU-Israel Association Agreement · Israel

  EU-Iceland FTA · Iceland

  EU-Jordan Association Agreement · Jordan

  EU-Korea FTA · South Korea

  EU-Central America Association Agreement

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  EU-Mexico Global Agreement · Mexico

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Prefabricated buildings / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan

  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings / or: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

• EU-Canada CETA · Canada

  A change from any other heading; or A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included; prefabricated buildings / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

• EPA Eastern and Southern Africa

  Toys, games and sports requisites; parts and accessories thereof; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product

• EU-Georgia DCFTA · Georgia

  Prefabricated buildings / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [91] For the special conditions relating to ‘specific processes’, see Introductory Note 7.2 .

• EU-Japan EPA · Japan

  CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Palestine Interim Association Agreement · Palestine

  Prefabricated buildings / or: Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

• EPA SADC · South Africa

  Prefabricated buildings / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product

• EU-Singapore FTA · Singapore

  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings / or: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Viet Nam FTA · Vietnam

  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. / or: Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 9406100000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 9406100000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 9406100000 Valid May 20, 2024 to May 19, 2027 · Ruling 600010494 on GOV.UK

  This product is a portable weatherproof 'sanitary container' contains a mini bathroom including toilet, shower, sink and water heater. The cabin is specifically designed to be outside. The container is made of a very solid wooden frame supported with metal joining elements. The unit is powered by standard three wire cable flow heater standard (220-240V) can be fitted instead of a water boiler. It requires water and sewage connections.

  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 (GIR)s: GIR 1 has been used to classify the product to heading 9406 - Prefabricated buildings GIR 6 has been used to classify the goods to subheading level 940610 - Of wood Also classified in accordance with: Note 4 to Chapter 94 Harmonised System Explanatory Notes (HSENs) to heading 9406

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Restrictions and flags for 940610

• Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 9406

  Art. 3i, goods generating significant revenue for Russia

  Read the act on EUR-Lex
• Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XXIII 9406

  Art. 3k, goods contributing to Russian industrial capacity

  Read the act on EUR-Lex
• EUDR: deforestation-free products Regulation (EU) 2023/1115, Annex I 94061000

  Covers only part of the goods under this code (act names 94061000).

  Commodity: wood. not bamboo, rattan or other non-wood woody materials. only part of the code: Prefabricated buildings of wood (not including used products and second-hand products)

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

EU trade in 2025 for 940610

Extra-EU imports

€138.5M

49,096 t

Extra-EU exports

€466.1M

Top origin countries by import value

1. United Kingdom €75.1M
2. Ukraine €14.1M
3. China €10.3M
4. Serbia €8.8M
5. Switzerland €8.6M

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

Tariff changes for 940610 since 2016

• Jan 2017 9406100000 Code added

Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.

UK import duty for 940610

• 2%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 % maybe 13 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure