EU Combined Nomenclature · CN code · HS 8905.90
Other special vessels (dredgers, floating cranes)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 0285/18 | 28 February 2018 |
| Restriction on exportSanctions regime: Iraq | All third countries | Regulation 1210/03 | 1 January 2007 |
| Export authorizationSanctions regime: Syria | All third countries | Regulation 1332/13 | 15 December 2013 |
| Restriction on exportSanctions regime: Russia | Russia | Regulation 0833/14 | 24 April 2026 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 April 2026 |
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 September 2017 |
| Export controlSanctions regime: Zimbabwe | Zimbabwe | Regulation 0384/26 | 19 February 2026 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
| Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 20 July 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
| Export control on ozone-depleting substances | All third countries | Regulation 0590/24 | 11 March 2024 |
| Export control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
| Export control of fluorinated greenhouse gases | All third countries | Regulation 0573/24 | 12 March 2025 |
TARIC data as of 24 October 2026
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 21% 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 24% 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 24 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | €165.6m | 70.6% | +8,948,847.6% |
 Egypt | €32m | 13.6% | — |
 South Africa | €18.1m | 7.7% | — |
 United Kingdom | €4.8m | 2% | -27.6% |
 United States | €3.1m | 1.3% | +167.3% |
 China | €2.3m | 1% | -97.5% |
 Vietnam | €2.3m | 1% | — |
 Indonesia | €1.3m | 0.5% | — |
8905.90 Light-vessels, fire-floats, dredgers, floating cranes: other
UK Free Third-country duty 2 tariff lines Türkiye Free – 1.7% Third-country duty 2 tariff lines · average 0.9% USA Free General (MFN) 2 tariff lines 
Canada Free – 25% Third-country duty 4 tariff lines · average 11.3% 
Mexico Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Brazil 20% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Japan Free Third-country duty 1 tariff line 
Taiwan Free – 10% Third-country duty 3 tariff lines · average 3.3% 
GCC Free Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 13% Third-country duty 2 tariff lines 
Nigeria 5% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of docks and components from Turkey.
The tariff classification of a Floating Dry Dock and Portal Cranes from an unspecified country
A residential houseboat features a double berth in the forward cabin and additional two temporary berths in the saloon. It is fully equipped for comfortable living, complete with furnishings, domestic appliances, heating, shower/toilet facilities. Also has an electrical and plumbing systems.…
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.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
For the classification of half-hulls and thirds of hulls, see the explanatory note to heading 8901.
Additional note 1
The expression ‘vessels, designed as seagoing’ means vessels which, by reason of their construction and equipment, are capable of operating at sea even in bad weather (winds of about force 7 on the Beaufort scale). Such vessels are generally fitted with watertight decks and weatherproof superstructures.
The expression ‘hull of an overall length’ means the length of the hull measured between the foremost point of the bow and the aftermost point of the stern, but not including projections whether or not moulded with the hull (for example, rudders, bowsprits, fishing platforms or diving boards).
The expression ‘seagoing vessels’ means ships and hovercraft which satisfy the above conditions, whether or not they are actually used mainly in coastal waters, in estuaries or on lakes, etc.
It is further to be noted that:
1. vessels of less than 12 m in length which are designed as seagoing are covered by the term ‘fishing boats’ only when they are specifically designed and equipped for professional fishing, even though they may occasionally be used for pleasure purposes;
2. the term ‘lifeboats’ covers vessels placed on seagoing ships for taking off the crew and passengers if the ships are in danger; it also covers lifeboats placed at suitable points along the coast and intended for going to the assistance of ships in distress.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Seagoing | Free | p/st |
| 2025 | unchanged | Free | p/st |
| 2024 | unchanged | Free | p/st |
| 2023 | unchanged | Free | p/st |
| 2022 | unchanged | Free | p/st |
| 2021 | unchanged | Free | p/st |
| 2020 | unchanged | Free | p/st |
| 2019 | Seagoing | Free | p/st |
CN code 8905 90 10 is a line of the EU Combined Nomenclature under HS subheading 8905.90 (light-vessels, fire-floats, dredgers, floating cranes: other).
The third-country duty is free, and quantities are declared in p/st.
Imports of other special vessels (dredgers, floating cranes) (HS 8905.90) into the EU came to €234.6m between September 2025 and August 2026 (down 75% on the year before); Türkiye supplied 71%, followed by Egypt.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–1.7%, the US duty is free, the Canada duty is 0%–25%, the Mexico duty is 0%–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 0%–10%, 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%.
EU member states imported goods of subheading 8905.90 worth US$1.7bn in 2024; the largest supplier from outside the EU was South Korea.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
For subheading 8905.90 as a whole, the largest supplier from outside the EU in 2024 was South Korea (US$535.4m), followed by Singapore.
Everyday names, not part of the legal text.