Archived - Chapter 89 - T2017-3
Ships, boats and floating structures

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Note.

1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.

Customs Tariff Schedule

Tariff Item SS Description of Goods Unit of Meas. MFN Tariff Applicable Preferential Tariffs
Tariff ItemSSDescription of GoodsUnit of Meas.MFN TariffApplicable Preferential Tariffs
89.01 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.   
8901.10 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds   
8901.10.1000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 mNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, KRT 18%
8901.10.9000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds - OtherNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 13%, NT 13%, SLT 13%, KRT 18%
8901.20 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers   
8901.20.1000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 mNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, KRT 10%
8901.20.9000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Tankers - OtherNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 6%, NT 6%, SLT 6%, KRT 18%
8901.30.0000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Refrigerated vessels, other than those of subheading 8901.20NMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, KRT 10%
8901.90 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods   
8901.90.1000Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Open vesselsNMB15%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 15%, KRT 6%
8901.90.9100Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 mNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, KRT 10%
8901.90.9900Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Other vessels for the transport of goods and other vessels for the transport of both persons and goods - Other: - OtherNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 13%, NT 13%, SLT 13%, KRT 18%
8902.00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.   
8902.00.1000Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length not exceeding 30.5 mNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 6%, NT 6%, SLT 6%, KRT 18%
8902.00.2000Fishing vessels; factory ships and other vessels for processing or preserving fishery products. - Of a registered length exceeding 30.5 mNMBFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes.   
8903.10.0000Yachts and other vessels for pleasure or sports; rowing boats and canoes.NMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.91.00 Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.NMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.91.0011Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length not exceeding 9.2 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.91.0012Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - With auxiliary motor: - Of a length exceeding 9.2 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.91.0021Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length not exceeding 4 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.91.0022Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 4 m but not exceeding 6.5 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.91.0025Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Without auxiliary motor: - Of a length exceeding 6.5 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.00 Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes.NMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0011Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length not exceeding 9.2 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0012Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Cabin cruisers: - Of a length exceeding 9.2 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0021Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Personal watercraft, of an overall length not exceeding 4 m, inboard, water-jet driven, designed to be operated in a sitting, standing or kneeling positionNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0022Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length not exceeding 6 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0023Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length exceeding 6 m but not exceeding 8 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0024Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard motorboats: - Of a length exceeding 8 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0031Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats: - Of a length not exceeding 6 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0032Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inboard/outboard motorboats: - Of a length exceeding 6 mNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.92.0090Other: - Yachts and other vessels for pleasure or sports; rowing boats and canoes. - OtherNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.99 Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other   
8903.99.1000Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Racing shellsNMBFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
8903.99.90 Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - OtherNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.99.9021Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Outboard motorboats: - Of metalNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.99.9022Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Outboard motorboats: - Of reinforced plasticsNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.99.9029Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - Outboard motorboats: - OtherNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8903.99.9090Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Other: - Other - Other - OtherNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8904.00.0000Tugs and pusher craft.NMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 13%, NT 13%, SLT 13%, KRT 18%
89.05 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.   
8905.10.0000Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - DredgersNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 13%, NT 13%, SLT 13%, KRT 18%
8905.20 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Floating or submersible drilling or production platforms   
8905.20.1100Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Floating or submersible drilling or production platforms - Drilling platforms: - Used in drilling activity for exploration, delineation or development of offshore projectsNMBFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
8905.20.1900Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Floating or submersible drilling or production platforms - Drilling platforms: - OtherNMB20%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 20%, IT 5%, NT 5%, SLT 5%, KRT 14.5%
8905.20.2000Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Floating or submersible drilling or production platforms - Production platformsNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 6%, NT 6%, SLT 6%, KRT 18%
8905.90 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Other   
8905.90.1100Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Other - Drill-ships, drilling barges and floating drilling rigs: - Drill-ships used in drilling activity for exploration, delineation or development of offshore projectsNMBFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
8905.90.1900Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Other - Drill-ships, drilling barges and floating drilling rigs: - OtherNMB20%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 20%, IT 5%, NT 5%, SLT 5%, KRT 14.5%
8905.90.2000Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Other - Semi-submersible crane vessels, floating cranes, and other heavy lift crane vessels, with a minimum gross lift capacity of 1,200 tonnesNMBFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
8905.90.9000Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Other - OtherNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 13%, NT 13%, SLT 13%, KRT 18%
89.06 Other vessels, including warships and lifeboats other than rowing boats.   
8906.10.0000Other vessels, including warships and lifeboats other than rowing boats. - WarshipsNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, KRT 10%
8906.90 Other vessels, including warships and lifeboats other than rowing boats. - Other   
8906.90.1100Other vessels, including warships and lifeboats other than rowing boats. - Other - Open vessels: - Lifeboats imported by societies dedicated to the saving of livesNMBFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
8906.90.1900Other vessels, including warships and lifeboats other than rowing boats. - Other - Open vessels: - OtherNMB15%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 10%, KRT 6%
8906.90.9100Other vessels, including warships and lifeboats other than rowing boats. - Other - Other: - Of dimensions exceeding a length of 294.13 m and a beam of 32.31 mNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, KRT 18%
8906.90.9900Other vessels, including warships and lifeboats other than rowing boats. - Other - Other: - OtherNMB25%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT: Free
GPT 25%, IT 6%, NT 6%, SLT 6%, KRT 18%
89.07 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons).   
8907.10 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Inflatable rafts   
8907.10.1000Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Inflatable rafts - Imported by societies dedicated to the saving of livesNMBFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
8907.10.9000Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Inflatable rafts - OtherNMB9.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 5%, KRT 3.5%
8907.90 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Other   
8907.90.1000Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Other - Marker buoys, excluding wooden buoys, to be employed in commercial fishing or in the commercial harvesting of marine plantsNMBFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
8907.90.2000Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Other - Other buoys and beaconsNMB6.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
GPT 5%
8907.90.9000Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). - Other - OtherNMB15.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 10%, KRT 6%
8908.00 Vessels and other floating structures for breaking up (scrapping).   
8908.00.1000Vessels and other floating structures for breaking up (scrapping). - Stripped of salvageable articles or equipmentTNEFreeCCCT, LDCT, GPT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT: Free
8908.00.9000Vessels and other floating structures for breaking up (scrapping). - OtherTNE15.5%CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT: Free
GPT 10%, KRT 6%
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