Customs Tariff of Canada · tariff item · HS 8904.00
8904.00.00.00: Tugs and pusher craft.
Tugs and pusher craft
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 8904.00.00 Tugs and pusher craft.
- 8904.00.00.00 Tugs and pusher craft.
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
UK Free Third-country duty 3 tariff lines 
EU Free – 1.7% Third-country duty 3 tariff lines · average 0.6% 
Türkiye Free – 1.7% Third-country duty 3 tariff lines · average 0.6% 
USA Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 1 tariff line 
Brazil 20% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC Free General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 13% General (MFN) 3 tariff lines 
Nigeria 5% General (MFN) 1 tariff line Legal notes
Additional notes
1. Subheadings 89011010, 89012010, 89013010, 89019010, 89020010, 89032210, 89032310, 89033210, 89033310, 89040091 and 89069010 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 89051010 and 89059010 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.
In the Customs Tariff of Canada, 8904.00.00.00 is one of 1 line under subheading 8904.00, tugs and pusher craft.
The MFN tariff rate is 25%, and quantities are declared in NMB.
For the same subheading, the UK duty is free, the EU duty is 0%–1.7%, the Türkiye duty is 0%–1.7%, the US duty is free, the Mexico duty is 5%, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 13% and the Nigeria duty is 5%.
Canada imported goods of subheading 8904.00 worth US$51m in 2024; the largest supplier was Türkiye.
Questions and answers
What is the Canada import duty for tariff item 8904.00.00.00?
The MFN tariff rate in the Customs Tariff of Canada is 25%; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 8904.00 as a whole, the largest supplier in 2024 was Türkiye (US$47m), followed by Hong Kong SAR China.
Typical products
Everyday names, not part of the legal text.