HS Code for Container Houses

The HS code for container houses is primarily 9406900090, and in some cases, it may involve 8609001900 or 8609009000, but strict differentiation is required based on specific product attributes.

Core Code: 9406900090 (Other Movable Houses)

According to the General Administration of Customs and authoritative industry guidelines, movable accommodation pods, demountable and relocatable container houses, and other units with complete accommodation functions that can be moved as a whole should be classified under HS code 9406900090, with the classification name being 'Other Movable Houses'. The core justifications include:

• Structural and Functional Attributes: With steel or aluminum alloy as the main frame, integrating water, electricity, sanitation, ventilation, and other systems, it conforms to the definition of 'movable houses' by the World Customs Organization (WCO).
• Regulatory Advantages: The export duty for this code is 0%, and there is no need to apply for additional customs clearance documents or special permits, simplifying the customs clearance process and reducing compliance costs.
• Tax Rebate Rate Advantages: The tax rebate rate reaches 13%, significantly higher than that for misclassification as 'steel structural parts' (7308 series, with a tax rebate rate of 9%) or 'containers' (8609 series, with a tax rebate rate of 10%).

Codes Requiring Careful Differentiation: 8609001900 and 8609009000

• 8609001900: Applicable to 'container houses', but usually refers to empty containers or basic structures without integrated complete accommodation functions, with a lower tax rebate rate and the need to meet the size certification requirements of the International Organization for Standardization (ISO).
• 8609009000: Covers refrigerated containers, special containers, etc., with significant differences in functional attributes from container houses. Misclassification may lead to tax rebate failures or customs inspection risks.

Classification Considerations

• Functional Priority Principle: If a product has complete accommodation functions and can be moved as a whole, it should be classified under 9406900090 rather than based solely on appearance or basic structure.
• Compliance Risks: Misclassification as a low tax rebate rate code (such as the 7308 or 8609 series) may trigger 'high tax rebate rate declaration' inspections, requiring enterprises to make up tax payments and impose late fees.
• Industry Trends: Data from 2026 shows that orders for container houses with multiple reuse capabilities, cross-border compliance, and low-carbon attributes account for over 60%, with their HS code 9406900090 becoming the core basis for mainstream procurement directions.