Customs Code for Container Houses

The customs code for container houses is 9406900090. Here is a detailed explanation of this code:

I. Source and Basis of the Code
According to the public information from the General Administration of Customs and the 'Directory for Standardized Declaration of Import and Export Commodities of the People's Republic of China (2026 Edition)', container houses are classified as 'other movable houses', corresponding to the HS code 9406900090. This classification is based on Chapter 94 of the 2023 revised edition of the 'HS Explanatory Notes' by the World Customs Organization (WCO), which specifies that 'movable houses' must meet the following conditions:

1. Structural Features: They have a main frame made of steel structures, aluminum alloys, etc.;
2. Functional Integration: They integrate internal systems such as water and electricity, sanitation, and ventilation;
3. Mobility: They have complete accommodation functions and can be moved as a whole.
   Container houses fully meet the above definitions and are thus classified under this tariff number.

II. Scope of Application of the Code
The code 9406900090 covers all container houses that meet the definition of 'movable houses', including but not limited to:

• Multi-functional container houses;
• 20-foot/40-foot container houses;
• Internally decorated movable container houses (such as models S1, S2, S3, etc.);
• Derivative products such as movable guesthouse space capsules.
  It should be noted that if a product only has a container shell but does not integrate internal systems (e.g., used only as a storage box), this code may not apply.

III. Regulatory and Tax Refund Advantages

1. Customs Clearance Convenience: The export duty for this tariff number is 0%, and the regulatory conditions and inspection and quarantine requirements are both 'none'. No additional customs clearance documents or special permits are required, which can reduce customs compliance costs.
2. Tax Refund Policy: The tax refund rate reaches 13%, significantly higher than the rates for misclassified items such as 'steel structural parts' (7308 series, with a tax refund rate of 9%) or 'containers' (8609 series, with a tax refund rate of 10%). If classified incorrectly, enterprises may face the risk of 'over-reporting the tax refund rate' investigations and may even be required to repay the refunded taxes and pay late fees.

IV. Risk of Code Misuse
Some enterprises may misclassify container houses as the 8609 series (container tariff numbers) due to insufficient understanding of product attributes. However, the 8609 series only applies to standard shipping containers and requires compliance with the size certification requirements of the International Organization for Standardization (ISO). If a product is mainly used for accommodation purposes, misusing this code will lead to incorrect classification, triggering customs inspections and compliance risks.