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on the Export of Container Houses","container-house-export-tax-nine","2026-09-16T01:49:55.049Z","2026-09-16T01:49:55.072Z","**The taxes involved in the export of container houses mainly include value-added tax (VAT) at the export stage and tariffs in the importing country**, as detailed below:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788376184140_gt77pdss_475f27a7bc.jpg)\n\n### VAT at the Export Stage\nAccording to China Customs' latest HS code rules for 2026, mobile民宿 space capsules (into which container houses are often classified) correspond to the tax number 9406900090 (other movable houses), with a VAT export rebate rate of 13%. For production enterprises, the export tax rebate follows the 'exemption, credit, and refund' management method, meaning that VAT at the export stage is exempted, and the corresponding input tax is first offset against the tax payable on domestically sold goods, with any remaining amount refunded as stipulated. **Accurate HS coding is a prerequisite for export tax rebates. Incorrect classification can not only lead to rebate failures but may also trigger customs inspections or even be treated as domestic sales for tax purposes**. For example, some enterprises may mistakenly classify them as 'steel structural components' (such as the 7308 series) or 'containers' (the 8609 series), but the rebate rates for these two categories are lower than 13%. Additionally, the container tax number requires extra compliance with the size certification requirements of the International Organization for Standardization (ISO). Non-compliant classification exposes enterprises to the risk of 'over-reporting rebate rates', leading to audits and even the requirement to repay rebated taxes with surcharges.\n\n### Tariffs in the Importing Country\nDifferent countries have varying tariff policies for container houses. Taking the United States as an example, it previously imposed a 25% tariff on Chinese steel-structured prefabricated houses and container houses, placing significant pressure on exporting enterprises. To overcome market barriers in the United States, some enterprises adopt transshipment trade through Southeast Asia, first exporting goods to Southeast Asian countries, conducting container swapping operations in local bonded areas, and obtaining certificates of origin (CO) and other necessary export documents from third countries. This allows products to legally acquire the origin status of Southeast Asian countries, thereby enjoying lower tariffs or tariff preferences. **The tariff policies of importing countries directly affect the total landed cost of container houses**. For instance, the 40-foot expandable container house purchased by American bloggers Shelly and her husband had a bare factory price of only $15,800, but after adding sea freight, tariffs, inland transportation, lifting, and other costs, the total landed cost was approximately $28,689.",false,{"id":219,"documentId":220,"name":221,"alternativeText":222,"caption":27,"focalPoint":27,"width":223,"height":223,"formats":224,"hash":243,"ext":131,"mime":134,"size":244,"url":245,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":246,"updatedAt":246,"publishedAt":246},15579,"l0i72gb1inlbpe49u783nw2t","import_1788376184140_gt77pdss_475f27a7bc.jpg","Creative Mobile Container Exhibition Hall Becomes the Trade Show Focal 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