Sourcing metal garden sheds from China
Metal garden sheds within heading 9406 attract a flat 2% UK duty from China, with no anti-dumping or countervailing duty recorded. Consumer products sold in Great Britain must be safe in normal or reasonably foreseeable use. Check sharp edges, anchoring and assembly instructions. Cambridge China Bridge sources metal garden sheds.
Duty on complete metal shed kits
Heading 9406 covers prefabricated buildings. For a complete steel garden shed, consider 9406 90 38 00, covering other prefabricated buildings of iron or steel; aluminium buildings fall within the other-materials line. The table distinguishes shed variants sharing a code. For the wider heading, see prefabricated site office cabins.
Read from the UK Trade Tariff on 17 October 2026, the listed lines carry 2% duty from China, with no anti-dumping duty, countervailing duty or suspension recorded. The tariff attaches fluorinated greenhouse gas import controls and, on these lines, a torture-goods import prohibition. It also lists a cultural-goods export licence and torture-goods export restrictions. Ask your customs broker to confirm the applicable requirements and declaration documents for the actual shed.
The official torture-goods notice identifies airtight execution vaults, rather than ordinary garden storage sheds. If the order includes gas-containing equipment, have its import requirements checked separately. Confirm the commodity code against the materials, drawings and contents supplied, particularly where panels or accessories ship separately.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Prefabricated steel garden sheds | 9406 90 38 00 | 2% | None |
| Prefabricated aluminium garden sheds | 9406 90 90 00 | 2% | None |
Specify the panels, base and roof
Specify the metal grade, panel thickness before coating, coating system, roof profile and overlap, frame sections, door opening and usable internal space. State whether the floor, base frame, anchors, gutters and lock are included. Agree the intended foundation and anchoring arrangement, and request evidence supporting any wind or roof-load claims for the exact model.
Examine exposed edges, door pinch points and roof assembly hazards. Request illustrated assembly instructions, handling precautions and a complete fixing list. Have the supplier identify any construction-product standard or technical assessment claimed for the shed, then arrange testing and certification checks before accepting the paperwork.
Worked duty example
Illustrative example, not a quote: Illustrative order of 20 flat-packed steel garden sheds under 9406 90 38 00, invoiced at £8,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £11,500. Duty at 2% is £230. Import VAT at 20% is charged on the customs value plus duty, £11,730, so it is £2,346. Import taxes total £2,576; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £230 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Panels: measure thickness against the agreed specification; inspect cut edges, folds and coating for burrs, bare metal and transport damage.
Assembly: build a production sample using the supplied instructions and fixings; check hole alignment, roof overlaps, door movement and lock engagement.
Weather protection: check roof joints, screw washers, ventilation openings and base drainage; use an agreed water test to find leaks.
Packing: count labelled panels and fixing bags; protect corners and separate painted surfaces. Include these checks in the inspection brief, then repeat damage and completeness checks on arrival.
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What goes wrong
Thin panels buckle during handling, misplaced holes prevent assembly, and distorted frames leave doors dragging. Scratched coatings and exposed cut edges become corrosion points. Roof leaks often start at poorly fitted overlaps or damaged screw washers.
A roof-load claim without model-specific evidence is difficult to assess. Missing anchors, unclear foundation instructions and incomplete fixing bags also leave buyers unable to finish installation. Approve an assembled sample and its packing arrangement, then compare production goods with that sample.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.
Frequently asked questions
What is the UK import duty on metal garden sheds from China?
The relevant metal-building lines carry 2% duty from China in the supplied tariff record, with no anti-dumping or countervailing duty and no suspension recorded. Confirm the code for the complete kit.
Which commodity code covers a steel garden shed?
Consider 9406 90 38 00 for a complete prefabricated steel garden shed. Confirm classification against its drawings, materials and shipment contents, especially if components arrive separately.
What should I ask a Chinese shed factory to specify?
Ask for panel thickness before coating, metal grade, coating system, frame sections, roof overlaps, door opening, included floor and anchors, and evidence supporting the exact model's load claims.
How do I check a flat-packed shed before shipment?
Assemble a production sample, count panels and fixings, inspect edges and coatings, check door movement and roof joints, and verify that the packing protects corners and painted surfaces.