EU tariff chapter 89
SHIPS, BOATS AND FLOATING STRUCTURES. 8 headings and 42 eight-digit codes, with conventional duty rates from free to 2.7 per cent.
Notes
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 8906 if it does not have the essential character of a vessel of a particular kind.
Additional notes
1. Subheadings 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 10, 8903 22 10, 8903 23 10, 8903 32 10, 8903 33 10, 8904 00 91 and 8906 90 10 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.
2. Subheadings 8905 10 10 and 8905 90 10 are to be taken to apply only to vessels and floating docks, designed as seagoing.
3. For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:
- spare parts (such as propellers), whether or not in a new condition,
- movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
Headings and duty rates
Heading 8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8901 10 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: | ||
| 8901 10 10 | Seagoing | Free | p/st |
| 8901 10 90 | Other | 1.7 % | p/st |
| 8901 20 | Tankers: | ||
| 8901 20 10 | Seagoing | Free | p/st |
| 8901 20 90 | Other | 1.7 % | ct/l |
| 8901 30 | Refrigerated vessels, other than those of subheading 8901 20: | ||
| 8901 30 10 | Seagoing | Free | p/st |
| 8901 30 90 | Other | 1.7 % | ct/l |
| 8901 90 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods: | ||
| 8901 90 10 | Seagoing | Free | p/st |
| 8901 90 90 | Other | 1.7 % | ct/l |
Heading 8902 00
Fishing vessels; factory ships and other vessels for processing or preserving fishery products:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8902 00 10 | Seagoing | Free | p/st |
| 8902 00 90 | Other | 1.7 % | p/st |
Heading 8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Inflatable (including rigid hull inflatable) boats: | |||
| 8903 11 00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.7 % | p/st |
| 8903 12 00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.7 % | p/st |
| 8903 19 00 | Other | 1.7 % | p/st |
| Sailboats, other than inflatable, with or without auxiliary motor: | |||
| 8903 21 00 | Of a length not exceeding 7,5 m | 1.7 % | p/st |
| 8903 22 | Of a length exceeding 7,5 m but not exceeding 24 m: | ||
| 8903 22 10 | Seagoing | Free | p/st |
| 8903 22 90 | Other | 1.7 % | p/st |
| 8903 23 | Of a length exceeding 24 m: | ||
| 8903 23 10 | Seagoing | Free | p/st |
| 8903 23 90 | Other | 1.7 % | p/st |
| Motorboats, other than inflatable, not including outboard motorboats: | |||
| 8903 31 00 | Of a length not exceeding 7,5 m | 1.7 % | p/st |
| 8903 32 | Of a length exceeding 7,5 m but not exceeding 24 m: | ||
| 8903 32 10 | Seagoing | Free | p/st |
| 8903 32 90 | Other | 1.7 % | p/st |
| 8903 33 | Of a length exceeding 24 m: | ||
| 8903 33 10 | Seagoing | Free | p/st |
| 8903 33 90 | Other | 1.7 % | p/st |
| Other: | |||
| 8903 93 | Of a length not exceeding 7,5 m: | ||
| 8903 93 10 | Of a weight not exceeding 100 kg each | 2.7 % | p/st |
| 8903 93 90 | Other | 1.7 % | p/st |
| 8903 99 | Other: | ||
| 8903 99 10 | Of a weight not exceeding 100 kg each | 2.7 % | p/st |
| 8903 99 99 | Other | 1.7 % | p/st |
Heading 8904 00
Tugs and pusher craft:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8904 00 10 | Tugs | Free | p/st |
| Pusher craft: | |||
| 8904 00 91 | Seagoing | Free | p/st |
| 8904 00 99 | Other | 1.7 % |
Heading 8905
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:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8905 10 | Dredgers: | ||
| 8905 10 10 | Seagoing | Free | p/st |
| 8905 10 90 | Other | 1.7 % | p/st |
| 8905 20 00 | Floating or submersible drilling or production platforms | Free | p/st |
| 8905 90 | Other: | ||
| 8905 90 10 | Seagoing | Free | p/st |
| 8905 90 90 | Other | 1.7 % | p/st |
Heading 8906
Other vessels, including warships and lifeboats other than rowing boats:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8906 10 00 | Warships | Free | p/st |
| 8906 90 | Other: | ||
| 8906 90 10 | Seagoing | Free | p/st |
| Other: | |||
| 8906 90 91 | Of a weight not exceeding 100 kg each | 2.7 % | p/st |
| 8906 90 99 | Other | 1.7 % | p/st |
Heading 8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons):
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8907 10 00 | Inflatable rafts | 2.7 % | p/st |
| 8907 90 00 | Other | 2.7 % | p/st |
Heading 8908 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 8908 00 00 | Vessels and other floating structures for breaking up(31) | Free |
- (31) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
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