HS Heading 9406
Buildings; prefabricated
4 tariff lines in this heading, within chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 94061000 | Sandwich panel room with or without cold room facility | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 94062000 | Modular building units, of steel | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 94069010 | Prefabricated Buildings,,,, SANDWICH PANEL WITH OR WITHOUT cold room fac. | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 94069090 | Prefabricated buildings. nes | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 1,944,112,763 (3,058,929 kg) under this heading, across 4 of its 4 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 3 | 995,148 kg | BDT 667,912,855 |
| January 2026 | 3 | 531,142 kg | BDT 396,985,248 |
| February 2026 | 2 | 357,294 kg | BDT 260,276,156 |
| March 2026 | 3 | 453,122 kg | BDT 382,039,926 |
| April 2026 | 2 | 585,221 kg | BDT 144,019,628 |
| May 2026 | 2 | 137,002 kg | BDT 92,878,950 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 326,083,967 (2,075,569 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 14.4% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.