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HomeHSNChapter 94HSN 9406 90 20

For cold storage

Prefabricated buildings for cold storage

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 9406 90 20 (prefabricated buildings for cold storage) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other prefabricated building types classified within Chapter 94 — or structures incorporating refrigeration machinery assessed under Chapter 84 — may attract separate compliance obligations.

No partner government agency notification covers this tariff line.
A word of counsel

The primary importer risk at this tariff line is misclassification: a cold-storage structure supplied with integral refrigeration equipment may be re-assessed by customs as a refrigeration unit under Chapter 84, triggering retrospective compliance and potential detention. Additionally, prefabricated buildings of steel or other specific materials may fall under sibling tariff lines within Chapter 94 that carry distinct duty or compliance treatment. Verify the product's material composition, supply scope, and intended use against the customs tariff before filing the bill of entry.

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Frequently asked
Does HSN 9406 90 20 require any pre-import registration?
A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.
What changes if the cold-storage building is imported with integral refrigeration machinery?
A structure supplied with integrated refrigeration equipment may be re-classified under Chapter 84 by customs, which could attract compliance obligations applicable to refrigeration machinery at that tariff line.
Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.
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